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Code · CFR · Title 19 — Customs Duties · Part 10 — Articles Conditionally Free, Subject to a Reduced Rate, Etc. · § 10.7

§ 10.7. Substantial containers or holders.

450 words·~2 min read·/us/cfr/t19/s§ 10.7·

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(a)Substantial containers or holders, which are products of the United States, which are of the usual and ordinary types used in the shipment or transportation of goods, which are reusable for such purposes, and which are imported containing or holding merchandise, shall be entered under the general regulations governing the free entry of domestic products exported and returned. When such containers or holders are imported not containing or holding merchandise they may be admitted without entry if readily identifiable as products of the United States.
(b)Substantial containers or holders, which are of foreign production and previously imported duty paid, which are of the usual or ordinary types used in the shipment or transportation of goods, which are reusable for such purpose, and which are imported containing or holding merchandise, shall be exempt from duty if
(1)exported in accordance with the regulations contained in § 10.5
(d)and (e), and
(2)there is filed in connection with the entry a certificate of the foreign shipper in the form prescribed by paragraph
(c)of this section.
(c)The certificate to be furnished by the foreign shipper for the use of the director of the port of entry shall be in the following form: I, \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_, of \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_, do hereby certify that to the best of my knowledge and belief the substantial containers and holders mentioned in (the annexed invoice) (invoice No. \_\_\_\_\_\_\_\_ of \_\_\_\_\_\_\_\_, 19\_***) \* are of the manufacture of ***\_\_\_\_\_\_\_\_\_\_\_\_\_ and were exported from the United States at the port of \_\_\_\_\_\_\_\_\_\_\_\_, per S.S. \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ on \_\_\_\_\_\_\_\_\_\_, 19\_***, and that the same are being returned to the United States (empty) filled with ***\_\_\_\_\_) (holdings \_\_\_\_\_\_\_\_\_\_\_\_\_\_).\* - Cross out inapplicable words. ``` Shipper ```
(d)The port director, after verification of the foreign shipper's certificate with the records of the director of the port of exportation in this country, shall allow free entry to the extent the basis for such allowance is verified. The procedure in the last two sentences of § 10.6 shall be applicable.
(e)If claim for exemption from duty for such containers or holders of foreign production previously imported duty paid is made at the time of entry, the certificate of the foreign shipper may be accepted if produced at any time prior to the liquidation of the entry.
(f)When such containers or holders of foreign production previously imported duty paid are reimported empty, they may be admitted without entry if readily identifiable as having been previously imported duty paid. \[28 FR 14663, Dec. 31, 1963, as amended by T.D. 82-145, 47 FR 35475, Aug. 16, 1982; T.D. 86-118, 51 FR 22515, June 20, 1986; T.D. 97-82, 62 FR 51769, Oct. 3, 1997\]
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