### Question
How does Transportation in Bond and Warehousing of Merchandise define duty-free merchandise?


### Answer
Under *19 U.S.C. § 1555*, **duty-free merchandise** is defined as:

> merchandise on which the liability for payment of duty or tax imposed by reason of importation has been deferred pending exportation from the customs territory

#### Citation:
  - *19 U.S.C. § 1555*
  - Heading: **CHAPTER 4-TARIFF ACT OF 1930 > SUBTITLE III-ADMINISTRATIVE PROVISIONS > Part IV-Transportation in Bond and Warehousing of Merchandise**

