---
kind: "section"
citation: "19 C.F.R. § 132.5"
title: "19"
number: "132.5"
heading: "Merchandise imported in excess of quota quantities."
url: "https://uscodex.org/cfr/19/132.5"
---

# §132.5. Merchandise imported in excess of quota quantities.

- (a) **Absolute quota merchandise.** Absolute quota merchandise imported in excess of the quantity admissible under the applicable quota must be disposed of in accordance with [paragraph (c)](#c) of this section.
- (b) **Tariff-rate quota merchandise.** Merchandise imported in excess of the quantity admissible at the reduced quota rate under a tariff-rate quota is permitted entry at the higher duty rate. However, it may be disposed of in accordance with [paragraph (c)](#c) of this section.
- (c) **Disposition of excess merchandise.** Merchandise imported in excess of either an absolute or a tariff-rate quota may be held for the opening of the next quota period by placing it in a foreign-trade zone or by entering it for warehouse, or it may be exported or destroyed under Customs supervision.

## Notes

### Authority

Authority: 19 U.S.C. 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States (HTSUS)), 1623, 1624. Sections 132.15, 132.17, and 132.18 also issued under 19 U.S.C. 1202 (additional U.S. Note 3 to Chapter 2, HTSUS; additional U.S. Note 8 to Chapter 17, HTSUS; and subchapter II of Chapter 99, HTSUS, respectively), 1484, 1508.

### Source

Source: T.D. 73-203, 38 FR 20230, July 30, 1973, unless otherwise noted.