Sec. 146.67  Transfer of merchandise for exportation.

    (a) Direct exportation. Any merchandise in a zone may be exported 
directly therefrom (without transfer into Customs territory) upon 
compliance with the procedures of paragraph (b) of this section.
    (b) Immediate exportation. Each transfer of merchandise to the 
Customs territory for exportation at the port

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where the zone is located, will be made under an entry for immediate 
exportation on Customs Form 7512. The person making entry shall furnish 
an export bond on Customs Form 301 containing the bond conditions 
provided for in Sec. 113.62 of this chapter.
    (c) Transportation and exportation. Each transfer of merchandise to 
the Customs territory for transportation to and exportation from a 
different port, will be made under an entry for transportation and 
exportation on Customs Form 7512. The bonded carrier will be responsible 
for exportation of the merchandise in accordance with Sec. 18.26 of this 
chapter.
    (d) Textiles and textile products. Textiles and textile products 
which have been changed as provided for in Sec. 146.63(d) may be 
exported and returned to Customs territory for warehousing provided the 
entry for warehouse is endorsed by the port director to show that the 
merchandise may not be withdrawn for consumption.
    (e) Merchandise produced or manufactured in a zone and returned to 
Customs territory after exportation. Merchandise produced or 
manufactured in a zone and exported without having been transferred to 
Customs territory other than for exportation or for transportation and 
exportation will be subject, on its return to Customs territory, to the 
duties and taxes applicable to like articles of wholly foreign origin, 
unless it is conclusively established that it was produced or 
manufactured exclusively with the use of domestic merchandise. The 
identity of the domestic merchandise must have been maintained in 
accordance with the provisions of this part, in which case that 
merchandise will be subject to the provisions of Chapter 98, Subchapter 
I, Harmonized Tariff Schedule of the United States (19 U.S.C. 1202).

[T.D. 86-16, 51 FR 5049, Feb. 11, 1986, as amended by T.D. 89-1, 53 FR 
51263, Dec. 21, 1988