19 CFR § 132.5 - Merchandise imported in excess of quota quantities.

---
identifier: "/us/cfr/t19/s132.5"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 132.5 - Merchandise imported in excess of quota quantities."
title_number: 19
title_name: "Customs Duties"
section_number: "132.5"
section_name: "Merchandise imported in excess of quota quantities."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "132"
part_name: "QUOTAS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "19 U.S.C. 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States (HTSUS)), 1623, 1624."
regulatory_source: "T.D. 73-203, 38 FR 20230, July 30, 1973, unless otherwise noted."
cfr_part: "132"
---


# 132.5 Merchandise imported in excess of quota quantities.

(a) *Absolute quota merchandise.* Absolute quota merchandise imported in excess of the quantity admissible under the applicable quota must be disposed of in accordance with paragraph (c) of this section.

(b) *Tariff-rate quota merchandise.* Merchandise imported in excess of the quantity admissible at the reduced quota rate under a tariff-rate quota is permitted entry at the higher duty rate. However, it may be disposed of in accordance with paragraph (c) of this section.

(c) *Disposition of excess merchandise.* Merchandise imported in excess of either an absolute or a tariff-rate quota may be held for the opening of the next quota period by placing it in a foreign-trade zone or by entering it for warehouse, or it may be exported or destroyed under Customs supervision.