---
kind: "section"
citation: "19 C.F.R. § 144.22"
title: "19"
number: "144.22"
heading: "Endorsement of transfer on withdrawal form."
url: "https://uscodex.org/cfr/19/144.22"
---

# §144.22. Endorsement of transfer on withdrawal form.


Transfer of the right to withdraw merchandise entered for warehouse shall be established by an appropriate endorsement on the withdrawal form by the person primarily liable for payment of duties before the transfer is completed, i.e., the person who made the warehouse or rewarehouse entry or a transferee of the withdrawal right of such person. Endorsement shall be made on whichever of the following withdrawal forms is applicable:

- (a) **Customs Form 7501, or its electronic equivalent, for—**
  - (i) A duty paid warehouse withdrawal for consumption;
  - (ii) Withdrawal with no duty payment (diplomatic use);
  - (iii) Merchandise to be withdrawn as vessel or aircraft supplies and equipment under [§ 10.60](/cfr/19/10.60.md) of this chapter or other conditionally free merchandise;
- (b) In-bond application filed pursuant to [part 18](/cfr/19/part18.md) of this chapter, for merchandise to be withdrawn for transportation, exportation, or transportation and exportation.

## Notes

### Amendments

[T.D. 82-204, 47 FR 49376, Nov. 1, 1982, as amended by T.D. 95-81, 60 FR 52295, Oct. 6, 1995; CBP Dec. 15-14, 80 FR 61290, Oct. 13, 2015; CBP Dec. No. 17-13, 82 FR 45406, Sept. 28, 2017]

### Authority

Authority: 19 U.S.C. 66, 1484, 1557, 1559, 1624. Section 144.3 also issued under 19 U.S.C. 1563; Section 144.33 also issued under 19 U.S.C. 1562; Section 144.37 also issued under 19 U.S.C. 1555, 1562.

### Source

Source: T.D. 73-175, 38 FR 17464, July 2, 1973, unless otherwise noted.

### Amendments

[T.D. 82-204, 47 FR 49376, Nov. 1, 1982, as amended by T.D. 95-81, 60 FR 52295, Oct. 6, 1995; CBP Dec. 15-14, 80 FR 61290, Oct. 13, 2015; CBP Dec. No. 17-13, 82 FR 45406, Sept. 28, 2017]
