19 C.F.R. § 12.126 Notice of abandonment.
Title 19 - Customs Duties
If the importer intends to abandon the shipment after receiving notice of refusal of entry, the importer shall present a written notice of intent to abandon to the port director and the Administrator. Notification under this section is a waiver of any right to export the merchandise. The importer shall remain liable for any expense incurred in the storage and/or disposal of abandoned merchandise.
Title 19: Customs Duties
PART 12—SPECIAL CLASSES OF MERCHANDISE
Chemical Substances in Bulk and as Part of Mixtures and Articles
§ 12.126 Notice of abandonment.

