19 CFR § 147.46 - Voluntary abandonment or destruction.

---
identifier: "/us/cfr/t19/s147.46"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 147.46 - Voluntary abandonment or destruction."
title_number: 19
title_name: "Customs Duties"
section_number: "147.46"
section_name: "Voluntary abandonment or destruction."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "147"
part_name: "TRADE FAIRS"
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, 1623, 1624, 1751-1756, unless otherwise noted."
regulatory_source: "T.D. 70-134, 35 FR 9268, June 13, 1970, unless otherwise noted."
cfr_part: "147"
---


# 147.46 Voluntary abandonment or destruction.

At any time before or within 3 months after the closing date of the fair any article entered for a fair may be abandoned to the Government or destroyed under Customs supervision, upon compliance with § 158.43 of this chapter.

[T.D. 70-134, 35 FR 9268, June 13, 1970, as amended by T.D. 72-258, 37 FR 20174, Sept. 27, 1972]