19 CFR § 113.75 - Bond conditions for deferral of duty on large yachts imported for sale at United States boat shows.

---
identifier: "/us/cfr/t19/s113.75"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 113.75 - Bond conditions for deferral of duty on large yachts imported for sale at United States boat shows."
title_number: 19
title_name: "Customs Duties"
section_number: "113.75"
section_name: "Bond conditions for deferral of duty on large yachts imported for sale at United States boat shows."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "113"
part_name: "CBP BONDS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "19 U.S.C. 66, 1623, 1624."
regulatory_source: "T.D. 84-213, 49 FR 41171, Oct. 19, 1984, unless otherwise noted."
cfr_part: "113"
---


# 113.75 Bond conditions for deferral of duty on large yachts imported for sale at United States boat shows.

A bond for the deferral of entry completion and duty deposit pursuant to 19 U.S.C. 1484b for a dutiable large yacht imported for sale at a United States boat show must conform to the terms of appendix C to this part. The bond must be filed in accordance with the provisions set forth in § 4.94a of this chapter.

[68 FR 13626, Mar. 20, 2003]