(a) Sales ticket withdrawals. Conditionally duty-free merchandise withdrawn under the sales ticket procedure for exportation shall be exported only under Customs supervision as provided in this section and § 19.39 of this part. General Customs supervision shall be exercised as provided in § 19.4 of this part and § 101.2(c) of this chapter, and may consist of spot checks of exportation transactions, examination of articles being exported, and audits of the proprietor's records.
(b) Supervision of ATF bonded exports. Customs officers may conduct general supervision of exportations of cigarettes and cigars from ATF export bonded warehouses (see 27 CFR part 290) in conjunction with exportation from duty-free stores.
[T.D. 92-81, 57 FR 37698, Aug. 20, 1992, as amended by T.D. 98-22, 63 FR 11825, Mar. 11, 1998]
authority: 5 U.S.C. 301;
19 U.S.C. 66,
1202,
Harmonized,
1624; Section 19.1 also issued under
19 U.S.C. 1311,
1312,
1555,
1556,
1557,
1560,
1561,
1562; Section 19.6 also issued under
19 U.S.C. 1555,
1557; Section 19.7 also issued under
19 U.S.C. 1555,
1556; Section 19.11 also issued under
19 U.S.C. 1556,
1562; Section 19.15 also issued under
19 U.S.C. 1311; Sections 19.17-19.25 also issued under
19 U.S.C. 1312; Sections Sections 19.35-19.39 also issued under
19 U.S.C. 1555; Section 19.40(a) also issued under
19 U.S.C. 1450,
1499,
1623; Sections 19.41-19.43 also issued under
19 U.S.C. 1499; Section 19.44 also issued under
19 U.S.C. 1448; Section 19.45 also issued under
19 U.S.C. 1551,
1565; Section 19.48 also issued under
19 U.S.C. 1499,
1623; Section 19.49 also issued under
19 U.S.C. 1484.
source: 28 FR 14763, Dec. 31, 1963, unless otherwise noted.
cite as: 19 CFR 19.38