19 C.F.R. § 18.44 Abandonment of exportation.
Title 19 - Customs Duties
In the event that exportation is abandoned at any time after merchandise has been placed under cover of a TIR carnet, the carrier or agent shall deliver the carnet to the nearest customs office or to the Customs office at the port of origin for cancellation (see §114.26(c) of this chapter). When the carnet has been canceled, the carrier or agent may remove Customs seals or labels and unload the container (or heavy or bulky goods) or road vehicle without customs supervision. [T.D. 71–70, 36 FR 4489, Mar. 6, 1971]
Title 19: Customs Duties
PART 18—TRANSPORTATION IN BOND AND MERCHANDISE IN TRANSIT
Merchandise Not Otherwise Subject to Customs Control Exported Under Cover of a TIR Carnet
§ 18.44 Abandonment of exportation.
