19 CFR § 12.15 - Disposition; refund of duty.

---
identifier: "/us/cfr/t19/s12.15"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 12.15 - Disposition; refund of duty."
title_number: 19
title_name: "Customs Duties"
section_number: "12.15"
section_name: "Disposition; refund of duty."
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"
---


# 12.15 Disposition; refund of duty.

Plants or plant products which are prohibited admission into the United States under Federal law or regulations and are exported or destroyed under proper supervision are exempt from duty and any duties collected thereon shall be refunded. (See §§ 158.41 and 158.45(c) of this chapter.)

[28 FR 14710, Dec. 31, 1963, as amended by T.D. 72-258, 37 FR 20174, Sept. 27, 1972]