---
kind: "section"
citation: "19 C.F.R. § 145.72"
title: "19"
number: "145.72"
heading: "Delivery to Customs custody for exportation."
url: "https://uscodex.org/cfr/19/145.72"
---

# §145.72. Delivery to Customs custody for exportation.


In certain cases where merchandise has not been in continuous Government custody, delivery to Customs custody is appropriate before exportation by mail, as set forth in the following sections of this chapter:

- (a) [Section 10.8](/cfr/19/10.8.md) (articles exported for repairs or alterations).
- (b) [Section 10.9](/cfr/19/10.9.md) (articles exported for processing).
- (c) [Section 148.33](/cfr/19/148.33.md) (merchandise which was imported free of duty under a personal exemption, found to be unsatisfactory, and is being exported for replacement).
- (d) [Section 10.38](/cfr/19/10.38.md) (exportation of imported merchandise which was entered temporarily under bond).
- (e) [Section 191.42](/cfr/19/191.42.md) (exportation of rejected imported merchandise, with drawback of duties).

## Notes

### Amendments

[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 98-16, 63 FR 11005, Mar. 5, 1998]

### 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. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 98-16, 63 FR 11005, Mar. 5, 1998]