19 CFR §10.135
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
When the requirement of § 10.134 has been met the merchandise may be entered or withdrawn from warehouse for consumption without deposit of duty when proof of use will result in free entry, or with deposit of duty at the lower rate when proof of use will result in a lower rate of duty.