---
kind: "section"
citation: "19 C.F.R. § 145.71"
title: "19"
number: "145.71"
heading: "Exportation from continuous Government custody."
url: "https://uscodex.org/cfr/19/145.71"
---

# §145.71. Exportation from continuous Government custody.

- (a) **Relief from duties.** Merchandise imported into the United States, unless nonmailable, may be exported by any class of mail without the payment of duties, if:
  - (1) The merchandise has remained continuously in the custody of the Government (Customs or postal authorities); and
  - (2) **The mail articles containing such merchandise are inspected and mailed under Customs supervision.**
- (b) **Waiver of right to withdraw.** Waiver of the right to withdraw the mail article from the mails shall be endorsed on each mail article to be so exported and signed by the exporter.
- (c) **Export entry or withdrawal required.** An export entry in accordance with [§ 18.25](/cfr/19/18.25.md) of this chapter or a warehouse withdrawal for exportation in accordance with [§ 144.37](/cfr/19/144.37.md) of this chapter, whichever is appropriate, shall be filed for merchandise being exported under this section, except for merchandise imported by mail which is either:
  - (1) Unclaimed or refused and being returned by the Postal Service to the country of origin as undeliverable mail; or
  - (2) For which a formal entry has not been filed and which is being remailed from continuous Customs or postal custody to Canada.

## Notes

### Amendments

[T.D. 73-175, 38 FR 13369, May 21, 1973, as amended at 38 FR 17470, July 2, 1973; T.D. 78-102, 43 FR 14455, Apr. 6, 1978]

### Authority

Authority: 19 U.S.C. 66, 1202 (General Note 3(i)), Harmonized Tariff Schedule of the United States, 1624. Section 145.4 also issued under 18 U.S.C. 545, 19 U.S.C. 1618; Section 145.11 also issued under 19 U.S.C. 1481, 1485, 1498; Section 145.12 also issued under 19 U.S.C. 1315, 1484, 1498; Section 145.15 is also issued under 19 U.S.C. 1623; Sections 145.22 through 145.23 also issued under 19 U.S.C. 1501, 1514; Section 145.31 also issued under 19 U.S.C. 1321; Section 145.32 also issued under 19 U.S.C. 1321, 1498; Sections 145.35 through 145.38, 145.41, also issued under 19 U.S.C. 1498; Section 145.51 also issued under 19 U.S.C. 1305; Section 145.54 also issued under 19 U.S.C. 1618; Subpart G also issued under 19 U.S.C. 1415, 1436.

### Source

Source: T.D. 73-135, 38 FR 13369, May 21, 1973, unless otherwise noted.

### Amendments

[T.D. 73-175, 38 FR 13369, May 21, 1973, as amended at 38 FR 17470, July 2, 1973; T.D. 78-102, 43 FR 14455, Apr. 6, 1978]