# 19 CFR § 10.4: Internal-revenue marks; erasure

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-19-10.4

## Section

- **Citation:** 19 CFR § 10.4
- **Heading:** Internal-revenue marks; erasure
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 19—Customs Duties > CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY › DEPARTMENT OF THE TREASURY > PART 10—ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETC. > Subpart A—General Provisions > Articles Exported and Returned

## Text

Internal-revenue brands or marks on casks or other containers previously exported from the United States must be erased at the importer's expense under Customs supervision before their delivery from Customs custody.

## Nearby sections

- [19 CFR § 10.1 § 10.1 Domestic products; requirements on entry.](https://www.frixlaw.com/law-library/statutes/ecfr-19-10.1.md)
- [19 CFR § 10.3 § 10.3 Drawback; internal-revenue tax.](https://www.frixlaw.com/law-library/statutes/ecfr-19-10.3.md)
- [19 CFR § 10.4 § 10.4 Internal-revenue marks; erasure.](https://www.frixlaw.com/law-library/statutes/ecfr-19-10.4.md)
- [19 CFR § 10.5 § 10.5 Shooks and staves; cloth boards; port director's account.](https://www.frixlaw.com/law-library/statutes/ecfr-19-10.5.md)
- [19 CFR § 10.6 § 10.6 Shooks and staves; claim for duty exemption.](https://www.frixlaw.com/law-library/statutes/ecfr-19-10.6.md)
- [19 CFR § 10.7 § 10.7 Substantial containers or holders.](https://www.frixlaw.com/law-library/statutes/ecfr-19-10.7.md)
- [19 CFR § 10.8 § 10.8 Articles exported for repairs or alterations.](https://www.frixlaw.com/law-library/statutes/ecfr-19-10.8.md)
- [19 CFR § 10.8a § 10.8a Imported articles exported and reimported.](https://www.frixlaw.com/law-library/statutes/ecfr-19-10.8a.md)
- [19 CFR § 10.9 § 10.9 Articles exported for processing.](https://www.frixlaw.com/law-library/statutes/ecfr-19-10.9.md)
- [19 CFR § 10.11 § 10.11 General.](https://www.frixlaw.com/law-library/statutes/ecfr-19-10.11.md)
- [19 CFR § 10.12 § 10.12 Definitions.](https://www.frixlaw.com/law-library/statutes/ecfr-19-10.12.md)
- [19 CFR § 10.13 § 10.13 Statutory provision: Subheading 9802.00.80, Harmonized Tariff Schedule of the United States (19 U.S.C. 1202).](https://www.frixlaw.com/law-library/statutes/ecfr-19-10.13.md)
- [19 CFR § 10.14 § 10.14 Fabricated components subject to the exemption.](https://www.frixlaw.com/law-library/statutes/ecfr-19-10.14.md)
- [19 CFR § 10.15 § 10.15 Fabricated components not subject to the exemption.](https://www.frixlaw.com/law-library/statutes/ecfr-19-10.15.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-19-10.4. Check the current official text before relying on it. Not legal advice.