{"data":{"id":"us/19-cfr-12.15","jurisdiction":"us","citation":"19 CFR 12.15","heading":"Disposition; refund of duty.","body":"Plants or plant products which are prohibited admission into the United States under Federal law or regulations and are exported or destroyed under proper supervision are exempt from duty and any duties collected thereon shall be refunded. (See §§ 158.41 and 158.45(c) of this chapter.)","path":["Title 19—Customs Duties","CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY","PART 12—SPECIAL CLASSES OF MERCHANDISE"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-19.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:40Z","sha256":"9f49dfb8e5b85856a66c050ae97bfdae9483196df7175bf809368e000bc38ccb","source_id":"us-cfr","stale":true,"prev":"us/19-cfr-12.14","next":"us/19-cfr-12.16"},"notice":"GroundRules: Original legal text. Not legal advice."}