§123.81. Merchandise found in building on the boundary.
19 C.F.R. § 123.81
When any merchandise on which the duty has not been paid or which was imported contrary to law is found in any building upon or within 10 feet of the boundary line between the United States and Canada or Mexico, such merchandise shall be seized and a report of the facts shall be made to the Commissioner. With his approval the building or that portion thereof which is within the United States shall be taken down or removed. The provisions of subpart B of part 162, of this chapter shall be applicable to the search of any such building.
Notes, amendments, and revision history
Amendments
[T.D. 70-121, 35 FR 8215, May 26, 1970, as amended by T.D. 72-211, 37 FR 16487, Aug. 15, 1972. Redesignated by T.D. 99-2, 64 FR 31, Jan. 4, 1999]
Authority
Authority: 19 U.S.C. 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States (HTSUS)), 1415, 1431, 1433, 1436, 1448, 1624, 2071 note. Section 123.1 also issued under 19 U.S.C. 1459; Section 123.2 also issued under 19 U.S.C. 1459; Section 123.3 also issued under 19 U.S.C. 1459; Section 123.4 also issued under 19 U.S.C. 1484, 1498; Section 123.7 also issued under 19 U.S.C. 1498; Section 123.8 also issued under 19 U.S.C. 1450-1454, 1459; Section 123.9 also issued under 19 U.S.C. 1460, 1584, 1618; Section 123.12 also issued under 19 U.S.C. 1202 (Chapter 86, Additional U.S. Note 1, HTSUS), 1322; Sections 123.13-123.18 also issued under 19 U.S.C. 1322; Sections 123.21-123.23, 123.25-123.29, 123.41, 123.51 also issued under 19 U.S.C. 1554; Section 123.24 also issued under 19 U.S.C. 1551; Sections 123.31-123.34, 123.42, 123.52, 123.64 also issued under 19 U.S.C. 1553; Section 123.63 also issued under 19 U.S.C. 1461, 1462; Section 123.81 also issued under 19 U.S.C. 1595.
Source
Source: T.D. 70-121, 35 FR 8215, May 26, 1970, unless otherwise noted.
Amendments
[T.D. 70-121, 35 FR 8215, May 26, 1970, as amended by T.D. 72-211, 37 FR 16487, Aug. 15, 1972. Redesignated by T.D. 99-2, 64 FR 31, Jan. 4, 1999]