Memorandum D14-1-5

Procedures for Release from Customs of Goods Subject to Provisional Duty Under the Special Import Measures Act for Control of Bonds Used to Secure Payment of Provisional Duty

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Last modified: 1994-01-01

Summary

This memorandum outlines and explains the procedures under which imported goods subject to provisional duty pursuant to the Special Import Measures Act (SIMA) may be released from Customs control. In addition, this Memorandum provides information concerning the control of security and the return of bonds and the refund, where applicable, of provisional duty.

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