19 CFR 158.41
§ 158.41 Destruction of prohibited merchandise.
United States · 19 CFR — Customs Duties · Status: effective
Cite this
- Citation
- 19 CFR 158.41, § 158.41 Destruction of prohibited merchandise, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/75007
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Full text
Merchandise regularly entered or withdrawn for consumption in good faith and denied admission into the United States by any Government agency after its release from Customs custody, pursuant to a law or regulation in force on the date of entry or withdrawal for consumption, may be destroyed under Government supervision. In such case, the destroyed merchandise is exempt from duty and any duties collected thereon shall be refunded. In lieu of destruction, the merchandise may be exported under Customs supervision in accordance with § 158.45(c).
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.