19 C.F.R. Subpart F—Assessment of Damages and Cancellation of Bond
Title 19 - Customs Duties
The Commissioner of Customs may authorize the cancellation of any bond provided for in this part or any charge that may have been made against the bond, in the event of a breach of any condition of the bond, upon payment of a lesser amount or penalty or upon such other terms and conditions as may be deemed sufficient. If any Customs bond, except one given only for the production of free-entry or reduced-duty documents (see §§113.43(c) of this chapter), is unsatisfied upon the expiration of 90 days after liability has accrued under the bond, the matter shall be reported to the Department of Justice for prosecution unless measures have been taken to file an application for relief or protest in accordance with the provisions of this chapter or to satisfactorily settle the matter. [T.D. 84–213, 49 FR 41171, Oct. 19, 1984, as amended by T.D. 00–57, 65 FR 53575, Sept. 5, 2000] (a) Waiver by the Commissioner of Customs. When a Customs requirement supported by a bond is waived by the Commissioner of Customs, the waiver may be: (1) Unconditional, in which case the importer is relieved from the payment of liquidated damages; (2) Conditioned upon prior settlement of the bond obligation by payment of liquidated damages; or (3) Conditioned upon such other terms and conditions as the Commissioner may deem sufficient. (b) Waiver by the port director. When a Customs requirement supported by a bond is waived by the port director pursuant to the authority conferred by these regulations, the waiver shall be unconditional. (a) Bonds. Section 172.11(b) of this chapter sets forth provisions relating to the cancellation of charges against the bond when it is determined that the act or omission forming the basis for the claim for liquidated damages did not in fact occur. (b) Carnets. Section 114.34 of this chapter sets forth provisions relating to the cancellation of erroneous charges involving carnets. [T.D. 84–213, 49 FR 41171, Oct. 19, 1984, as amended by T.D. 00–57, 65 FR 53575, Sept. 5, 2000] (a) Manner of cancellation. A bond to assure exportation as defined in §101.1 of this chapter may be cancelled: (1) Upon exportation. Upon the listing of the merchandise on the outward manifest or outward bill of lading, the inspector's certificate of lading, the record of clearance of the vessel or of the departure of the vehicle, and the production of a foreign landing certificate if the certificate is required by the port director. (2) Upon payment of liquidated damages. Upon the payment of liquidated damages. (b) Cancellation of bond charges of an international carrier. The conditions of the bond of an international carrier may be considered as having been complied with upon the production of the applicable documents listed in paragraph (a)(1) of this section. (c) Foreign landing certificate. A foreign landing certificate, when required, shall be produced within six months from the date of exportation and shall be signed by a revenue officer of the foreign country to which the merchandise is exported, unless it is shown that the country has no Customs administration, in which case the certificate may be signed by the consignee or by the vessel's agent at the place of landing. Landing certificates are required in the following cases: (1) Mandatory. A landing certificate shall be required in every case to establish the exportation of narcotic drugs or any equipment, stores (except such articles as are placed on board vessels or aircraft under the provisions of section 309 or 317, Tariff Act of 1930, as amended (19 U.S.C. 1309, 1317)), or machinery for vessels. (2) Optional with the port director. A landing certificate may be required by the port director for merchandise exported from the United States, or residue cargo, when a certificate is deemed necessary for the protection of the revenue. (3) Waiver. Except as provided in §4.88 of this chapter, in cases where landing certificates are required and they cannot be produced, an application for waiver thereof may be made to the Commissioner of Customs through the port director, accompanied by such proof of exportation and landing abroad as may be available. (d) Articles less than $10. In the case of articles for which the ordinary Customs duty estimated at the time of entry did not exceed $10 and which are exported without Customs supervision, but within the period during which the articles are authorized to remain in the Customs territory of the United States under bond (including any lawful extension), the bond may be cancelled upon production of evidence of exportation satisfactory to the port director.
Title 19: Customs Duties
PART 113—CUSTOMS BONDS
Subpart F—Assessment of Damages and Cancellation of Bond
§ 113.51 Cancellation of bond or charge against the bond.
§ 113.52 Failure to satisfy the bond.
§ 113.53 Waiver of Customs requirement supported by a bond.
§ 113.54 Cancellation of erroneous charges.
§ 113.55 Cancellation of export bonds.
