19 CFR § 12.126 - Notice of abandonment.

---
identifier: "/us/cfr/t19/s12.126"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 12.126 - Notice of abandonment."
title_number: 19
title_name: "Customs Duties"
section_number: "12.126"
section_name: "Notice of abandonment."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "12"
part_name: "SPECIAL CLASSES OF MERCHANDISE"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 301; 19 U.S.C. 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States (HTSUS)), 1624."
regulatory_source: "28 FR 14710, Dec. 31, 1963, unless otherwise noted."
cfr_part: "12"
---


# 12.126 Notice of abandonment.

If the importer intends to abandon the shipment after receiving notice of refusal of entry, the importer must present a notice of intent to abandon in writing to the port director or electronically to ACE or any other CBP-authorized EDI system. Notification under this section is a waiver of any right to export the merchandise. The importer will remain liable for any expense incurred in the storage and/or disposal of abandoned merchandise.

[CBP Dec. 16-28, 81 FR 94986, Dec. 27, 2016]