---
kind: "section"
citation: "19 C.F.R. § 159.55"
title: "19"
number: "159.55"
heading: "Possible prohibited food, drugs, or other articles."
url: "https://uscodex.org/cfr/19/159.55"
---

# §159.55. Possible prohibited food, drugs, or other articles.

- (a) **Suspension of liquidation.** The liquidation of each entry covering merchandise the subject of [§ 12.1](/cfr/19/12.1.md) of this chapter (which pertains to certain foods, drugs, cosmetics, economic poisons, hazardous substances, dangerous caustic or corrosive substances, and related items) shall be suspended until it is determined whether admission of the merchandise into the United States is permitted under the law.
- (b) **Allowance for exportation or destruction.** In any case where the admission of such merchandise into the United States is refused and the merchandise is exported under Customs supervision in accordance with [§ 158.45(b)](/cfr/19/158.45.md?p=b) of this chapter, or destroyed under Customs supervision in accordance with [§ 158.41](/cfr/19/158.41.md) of this chapter, the merchandise is exempt from duty and any duties collected thereon shall be refunded.

## Notes

### Authority

Authority: 19 U.S.C. 66, 1500, 1504, 1624. Subpart C also issued under 31 U.S.C. 5151. Subpart D also issued under 19 U.S.C. 1671 et seq. Subpart F also issued under 19 U.S.C. 1675c. Sections 159.4, 159.5, and 159.21 also issued under 19 U.S.C. 1315; Section 159.6 also issued under 19 U.S.C. 1321, 1505; Section 159.7 also issued under 19 U.S.C. 1557; Section 159.22 also issued under 19 U.S.C. 1507; Section 159.44 also issued under 15 U.S.C. 73, 74; Section 159.46 also issued under 19 U.S.C. 1304; Section 159.55 also issued under 19 U.S.C. 1558; Section 159.57 also issued under 19 U.S.C. 1516.

### Source

Source: T.D. 73-175, 38 FR 17482, July 2, 1973, unless otherwise noted.