---
kind: "section"
citation: "19 C.F.R. § 19.38"
title: "19"
number: "19.38"
heading: "Supervision of exportation."
url: "https://uscodex.org/cfr/19/19.38"
---

# §19.38. Supervision of exportation.

- (a) **Sales ticket withdrawals.** Conditionally duty-free merchandise withdrawn under the sales ticket procedure for exportation shall be exported only under Customs supervision as provided in this section and [§ 19.39](/cfr/19/19.39.md) of this part. General Customs supervision shall be exercised as provided in [§ 19.4](/cfr/19/19.4.md) of this part and [§ 101.2(c)](/cfr/19/101.2.md?p=c) of this chapter, and may consist of spot checks of exportation transactions, examination of articles being exported, and audits of the proprietor's records.
- (b) **Supervision of ATF bonded exports.** Customs officers may conduct general supervision of exportations of cigarettes and cigars from ATF export bonded warehouses (see [27 CFR part 290](/cfr/27/part290.md)) in conjunction with exportation from duty-free stores.

## Notes

### Amendments

[T.D. 92-81, 57 FR 37698, Aug. 20, 1992, as amended by T.D. 98-22, 63 FR 11825, Mar. 11, 1998]

### Source

Source: Sections 19.35 through 19.39 issued by T.D. 92-81, 57 FR 37698, Aug. 20, 1992, unless otherwise noted.

### Authority

Authority: 5 U.S.C. 301; 19 U.S.C. 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States), 1624; Section 19.1 also issued under 19 U.S.C. 1311, 1312, 1555, 1556, 1557, 1560, 1561, 1562; Section 19.6 also issued under 19 U.S.C. 1555, 1557; Section 19.7 also issued under 19 U.S.C. 1555, 1556; Section 19.11 also issued under 19 U.S.C. 1556, 1562; Section 19.15 also issued under 19 U.S.C. 1311; Sections 19.17-19.25 also issued under 19 U.S.C. 1312; Sections Sections 19.35-19.39 also issued under 19 U.S.C. 1555; Section 19.40(a) also issued under 19 U.S.C. 1450, 1499, 1623; Sections 19.41-19.43 also issued under 19 U.S.C. 1499; Section 19.44 also issued under 19 U.S.C. 1448; Section 19.45 also issued under 19 U.S.C. 1551, 1565; Section 19.48 also issued under 19 U.S.C. 1499, 1623; Section 19.49 also issued under 19 U.S.C. 1484.

### Source

Source: 28 FR 14763, Dec. 31, 1963, unless otherwise noted.

### Amendments

[T.D. 92-81, 57 FR 37698, Aug. 20, 1992, as amended by T.D. 98-22, 63 FR 11825, Mar. 11, 1998]