19 C.F.R. § 12.15 Disposition; refund of duty.
Title 19 - Customs Duties
Plants or plant products which are prohibited admission into the United States under Federal law or regulations and are exported or destroyed under proper supervision are exempt from duty and any duties collected thereon shall be refunded. (See §§158.41 and 158.45(c) of this chapter.) [28 FR 14710, Dec. 31, 1963, as amended by T.D. 72–258, 37 FR 20174, Sept. 27, 1972]
Title 19: Customs Duties
PART 12—SPECIAL CLASSES OF MERCHANDISE
Plants and Plant Products
§ 12.15 Disposition; refund of duty.