19 CFR § 146.61 - Constructive transfer to Customs territory.

---
identifier: "/us/cfr/t19/s146.61"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 146.61 - Constructive transfer to Customs territory."
title_number: 19
title_name: "Customs Duties"
section_number: "146.61"
section_name: "Constructive transfer to Customs territory."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "146"
part_name: "FOREIGN TRADE ZONES"
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, 81a-81u, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States), 1623, 1624."
regulatory_source: "T.D. 86-16, 51 FR 5049, Feb. 11, 1986, unless otherwise noted."
cfr_part: "146"
---


# 146.61 Constructive transfer to Customs territory.

The port director shall accept receipt of any entry in proper form provided under this subpart, and the merchandise described therein will be considered to have been constructively transferred to Customs territory at that time, even though the merchandise remains physically in the zone. If the entry is thereafter rejected or cancelled, the merchandise will be considered at that time to be constructively transferred back into the zone in its previous zone status.