PART 134—COUNTRY OF ORIGIN MARKING Authority: 5 U.S.C. 301; 19 U.S.C. 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States), 1304, 1624. Source: T.D. 72-262, 37 FR 20318, Sept. 29, 1972, unless otherwise noted. Editorial Note: Nomenclature changes to part 134 appear by CBP Dec. 16-26, 81 FR 93018, Dec. 20, 2016. § 134.0 Scope. This part sets forth regulations implementing the country of origin marking requirements and exceptions of section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), together with certain marking provisions of the Harmonized Tariff Schedule of the United States (19 U.S.C. 1202). The consequences and procedures to be followed when articles are not legally marked are set forth in this part. The consequences and procedures to be followed when articles are falsely marked are set forth in § 11.13 of this chapter. Special marking and labeling requirements are covered elsewhere. Provisions regarding the review and appeal rights of exporters and producers resulting from adverse North American Free Trade Agreement marking decisions are contained in subpart J of part 181 of this chapter. [T.D. 81-290, 46 FR 58070, Nov. 30, 1981, as amended by T.D. 89-1, 53 FR 51255, Dec. 21, 1988; T.D. 94-1, 58 FR 69471, Dec. 30, 1993] Subpart A—General Provisions § 134.1 Definitions. When used in this part, the following terms shall have the meaning indicated: (a) Country. (b) Country of origin. (c) Foreign origin. (d) Ultimate purchaser. (1) If an imported article will be used in manufacture, the manufacturer may be the “ultimate purchaser” if he subjects the imported article to a process which results in a substantial transformation of the article, even though the process may not result in a new or different article, or for a good of a NAFTA or USMCA country, a process which results in one of the changes prescribed in the part 102 Rules as effecting a change in the article's country of origin. (2) If the manufacturing process is merely a minor one which leaves the identity of the imported article intact, the consumer or user of the article, who obtains the article after the processing, will be regarded as the “ultimate purchaser.” With respect to a good of a NAFTA or USMCA country, if the manufacturing process does not result in one of the changes prescribed in the part 102 Rules as effecting a change in the article's country of origin, the consumer who purchases the article after processing will be regarded as the ultimate purchaser. (3) If an article is to be sold at retail in its imported form, the purchaser at retail is the “ultimate purchaser.” (4) If the imported article is distributed as a gift the recipient is the “ultimate purchaser”, unless the good is a good of a NAFTA or USMCA country. In that case, the purchaser of the gift is the ultimate purchaser. (e) United States. (f) Customs territory of the United States. (g) Good of a NAFTA or USMCA country. (h) NAFTA. (i) NAFTA or USMCA country. (j) Part 102 Rules. (k) Conspicuous. (l) USMCA. [T.D. 72-262, 37 FR 20318, Sept. 29, 1972, as amended by T.D. 94-1, 58 FR 69471, Dec. 30, 1993; T.D. 95-68, 60 FR 46362, Sept. 6, 1995; CBP Dec. 21-10, 86 FR 35582, July 6, 2021] § 134.2 Additional duties. Articles not marked as required by this part shall be subject to additional duties of 10 percent of the final appraised value unless exported or destroyed under Customs supervision prior to liquidation of the entry, as provided in 19 U.S.C. 1304(f). The 10 percent additional duty is assessable for failure either to mark the article (or container) to indicate the English name of the country of origin of the article or to include words or symbols required to prevent deception or mistake. [T.D. 72-262, 37 FR 20318, Sept. 29, 1972, as amended by T.D. 90-51, 55 FR 28190, July 10, 1990] § 134.3 Delivery withheld until marked and redelivery ordered. (a) Any imported article (or its container) held in CBP custody for inspection, examination, or appraisement will not be delivered until marked with its country of origin, or until estimated duties payable under 19 U.S.C. 1304(f), or adequate security for those duties (see § 134.53(a)(2)), are deposited. (b) An authorized CBP official may demand redelivery to CBP custody of any article (or its container) previously released which is found to be not marked legally with its country of origin for the purpose of requiring the article (or its container) to be properly marked. A demand for redelivery will be made, as required under § 141.113(a) of this chapter, not later than 30 days after— (1) The date of entry, in the case of merchandise examined in public stores and places of arrival, such as docks, wharfs, or piers; or (2) The date of examination, in the case of merchandise examined at the importer's premises or such other appropriate places as determined by the port director. (c) Nothing in this part shall be construed as excepting any article (or its container) from the particular requirements of marking provided for in any other provision of law. [T.D. 80-88, 45 FR 18921, Mar. 24, 1980, as amended by T.D. 90-51, 55 FR 28190, July 10, 1990; CBP Dec. 08-25, 73 FR 40726, July 16, 2008] § 134.4 Penalties for removal, defacement, or alteration of marking. Any intentional removal, defacement, destruction, or alteration of a marking of the country of origin required by section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), and this part in order to conceal this information may result in criminal penalties of up to $5,000 and/or imprisonment for 1 year, as provided in 19 U.S.C. 1304(h). [T.D. 72-262, 37 FR 20318, Sept. 29, 1972, as amended by T.D. 90-51, 55 FR 28191, July 10, 1990] Subpart B—Articles Subject to Marking § 134.11 Country of origin marking required. Unless excepted by law, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), requires that every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to an ultimate purchaser in the United States the English name of the country of origin of the article, at the time of importation into the Customs territory of the United States. Containers of articles excepted from marking shall be marked with the name of the country of origin of the article unless the container is also excepted from marking. § 134.12 Foreign articles reshipped from a U.S. possession. Articles of foreign origin imported into any possession of the United States outside its Customs territory and reshipped to the United States are subject to all marking requirements applicable to like articles of foreign origin imported directly from a foreign country to the United States. § 134.13 Imported articles repacked or manipulated. (a) Marking requirement. (b) Applicability. (1) Articles repacked in a bonded warehouse under § 19.8 of this chapter; (2) Articles manipulated under section 562, Tariff Act of 1930, as amended (19 U.S.C. 1562), and § 19.11 of this chapter; (3) Articles manipulated, but not manufactured, in a foreign-trade zone under § 146.32 of this chapter. § 134.14 Articles usually combined. (a) Articles combined before delivery to purchaser. (b) Example. (c) Applicability. Subpart C—Marking of Containers or Holders § 134.21 Special marking. This subpart includes only country of origin marking requirements and exceptions under section 304(b), Tariff Act of 1930, as amended (19 U.S.C. 1304(b)), for containers or holders. Special marking may be required by the Internal Revenue Service on alcoholic beverage bottles and other requirements may be imposed by reason of the nature of the contents by other Government agencies. § 134.22 General rules for marking of containers or holders. (a) Contents excepted from marking. (b) Containers or holders treated as imported articles. (c) Containers or holders bearing a U.S. address. (d) Usual containers “Usual container” defined. (2) A good of a NAFTA or USMCA country which is a usual container. (e) Exceptions. (1) Excepted articles. (2) Excepted containers or holders. (3) To be filled by the importer. [T.D. 72-262, 37 FR 20318, Sept. 29, 1972, as amended by T.D. 94-1, 58 FR 69471, Dec. 30, 1993; CBP Dec. 21-10, 86 FR 35582, July 6, 2021] § 134.23 Containers or holders designed for or capable of reuse. (a) Usual and ordinary reusable containers or holders. (b) Other reusable containers or holders. [T.D. 72-262, 37 FR 20318, Sept. 29, 1972, as amended by T.D. 89-1, 53 FR 51256, Dec. 21, 1988; T.D. 94-1, 58 FR 69471, Dec. 30, 1993; CBP Dec. 21-10, 86 FR 35582, July 6, 2021] § 134.24 Containers or holders not designed for or capable of reuse. (a) Containers ordinarily discarded after use. (b) Imported empty. (c) Imported to be filled If unmarked. (2) If marked. (d) Imported full When contents are excepted from marking. (2) Sealed containers or holders. (3) Unsealed containers. [T.D. 72-262, 37 FR 20318, Sept. 29, 1972, as amended by T.D. 89-1, 53 FR 51255, Dec. 21, 1988; T.D. 94-1, 58 FR 69471, Dec. 30, 1993; CBP Dec. 21-10, 86 FR 35582, July 6, 2021] § 134.25 Containers or holders for repacked J-list articles and articles incapable of being marked. (a) Certification requirements. Certificate of Marking—Repacked J-List Articles and Articles Incapable of Being Marked (Port of entry) I, of , certify that if the article(s) covered by this entry (entry no.(s) dated ), is (are) repacked in a new container(s), while still in my possession, the new containers, unless excepted, shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the container(s) will permit, in such manner as to indicate the country of origin of the article(s) to the ultimate purchaser(s) in accordance with the requirements of 19 U.S.C. 1304 and 19 CFR part 134. I further certify that if the article(s) is (are) intended to be sold or transferred by me to a subsequent purchaser or repacker, I will notify such purchaser or transferee, in writing, at the time of sale or transfer, of the marking requirements. Date Importer The certification statement may appear as a typed or stamped statement on an appropriate entry document or commercial invoice, or on a preprinted attachment to such entry or invoice; or it may be submitted in blanket form to cover all importations of a particular product for a given period (e.g., calendar year). If the blanket procedure is used, a certification must be filed with CBP, either at the port of entry or electronically. (b) Facsimile signatures. (c) Time of filing. (d) Notice to subsequent purchaser or repacker. Notice to Subsequent Purchaser or Repacker These articles are imported. The requirements of 19 U.S.C. 1304 and 19 CFR part 134 provide that the articles or their containers must be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article or container will permit, in such a manner as to indicate to an ultimate purchaser in the United States, the English name of the country of origin of the article. (e) Duties and penalties. [T.D. 83-155, 48 FR 33863, July 26, 1983, as amended by CBP Dec. 16-26, 81 FR 93018, Dec. 20, 2016] § 134.26 Imported articles repacked or manipulated. (a) Certification requirements. Certificate of Marking by Importer—Repacked Articles Subject to Marking (Port of entry) I, ________ of ________, certify that if the article(s) covered by this entry (entry no.(s) ____ dated ____), is (are) repacked in retail container(s) e.g., blister packs), while still in my possession, the new container(s) will not conceal or obscure the country of origin marking appearing on the article(s), or else the new container(s), unless excepted, shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the container(s) will permit, in such manner as to indicate the country of origin of the article(s) to the ultimate purchaser(s) in accordance with the requirements of 19 U.S.C. 1304 and 19 CFR part 134. I further certify that if the article(s) is (are) intended to be sold or transferred by me to a subsequent purchaser or repacker, I will notify such purchaser or transferee, in writing, at the time of sale or transfer, of the marking requirements. Date Importer The certification statement may appear as a typed or stamped statement on an appropriate entry document or commercial invoice, or on a preprinted attachment to such entry or invoice; or it may be submitted in blanket form to cover all importations of a particular product for a given period (e.g., calendar year). If the blanket procedure is used, a certification must be filed with CBP, either at the port of entry or electronically. (b) Facsimile signatures. (c) Time of filing. (d) Notice to subsequent purchaser or repacker. Notice to Subsequent Purchaser or Repacker These articles are imported. The requirements of 19 U.S.C. 1304 and 19 CFR part 134 provide that the articles in their containers must be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article or container will permit, in such a manner as to indicate to an ultimate purchaser in the United States, the English name of the country of origin of the article. (e) Duties and penalties. (f) Exceptions. [T.D. 84-127, 49 FR 22795, June 1, 1984, as amended by CBP Dec. 16-26, 81 FR 93018, Dec. 20, 2016] Subpart D—Exceptions to Marking Requirements § 134.31 Requirements of other agencies. Nothing in this subpart shall be construed as excepting any article (or its container) from the particular requirements of marking provided for in any other provision of any law, such as those of the Federal Trade Commission, Food and Drug Administration, and other agencies. § 134.32 General exceptions to marking requirements. The articles described or meeting the specified conditions set forth below are excepted from marking requirements (see subpart C of this part for marking of the containers): (a) Articles that are incapable of being marked; (b) Articles that cannot be marked prior to shipment to the United States without injury; (c) Articles that cannot be marked prior to shipment to the United States except at an expense economically prohibitive of its importation; (d) Articles for which the marking of the containers will reasonably indicate the origin of the articles; (e) Articles which are crude substances; (f) Articles imported for use by the importer and not intended for sale in their imported or any other form; (g) Articles to be processed in the United States by the importer or for his account otherwise than for the purpose of concealing the origin of such articles and in such manner that any mark contemplated by this part would necessarily be obliterated, destroyed, or permanently concealed; (h) Articles for which the ultimate purchaser must necessarily know, or in the case of a good of a NAFTA or USMCA country, must reasonably know, the country of origin by reason of the circumstances of their importation or by reason of the character of the articles even though they are not marked to indicate their origin; (i) Articles which were produced more than 20 years prior to their importation into the United States; (j) Articles entered or withdrawn from warehouse for immediate exportation or for transportation and exportation; (k) Products of American fisheries which are free of duty; (l) Products of possessions of the United States; (m) Products of the United States exported and returned; (n) Articles exempt from duty under §§ 10.151 through 10.153, § 145.31 or § 145.32 of this chapter; (o) Articles which cannot be marked after importation except at an expense that would be economically prohibitive unless the importer, producer, seller, or shipper failed to mark the articles before importation to avoid meeting the requirements of the law; (p) Goods of a NAFTA or USMCA country which are original works of art; and (q) Goods of a NAFTA or USMCA country which are provided for in subheading 6904.10 or heading 8541 or 8542 of the Harmonized Tariff Schedule of the United States (HTSUS) (19 U.S.C. 1202). [T.D. 72-262, 37 FR 20318, Sept. 29, 1972, as amended by T.D. 73-135, 38 FR 13369, May 21, 1973; T.D. 73-175, 38 FR 17447, July 2, 1973; T.D. 94-1, 58 FR 69471, Dec. 30, 1993; T.D. 94-4, 59 FR 140, Jan. 3, 1994; T.D. 96-48, 61 FR 28980, June 6, 1996; CBP Dec. 21-10, 86 FR 35582, July 6, 2021] § 134.33 J-List exceptions. Articles of a class or kind listed below are excepted from the requirements of country of origin marking in accordance with the provisions of section 304(a)(3)(J), Tariff Act of 1930, as amended (19 U.S.C. 1304(a)(3)(J)). However, in the case of any article described in this list which is imported in a container, the outermost container in which the article ordinarily reaches the ultimate purchaser is required to be marked to indicate the origin of its contents in accordance with the requirements of subpart C of this part. All articles are listed in Treasury Decisions 49690, 49835, and 49896. A reference different from the foregoing indicates an amendment. Articles References Art, works of. Articles classified under subheadings 9810.00.15, 9810.00.25, 9810.00.40 and 9810.00.45, Harmonized Tariff Schedule of the United States T.D. 66-153. Articles entered in good faith as antiques and rejected as unauthentic. Bagging, waste. Bags, jute. Bands, steel. Beads, unstrung. Bearings, ball, 5 8 Blanks, metal, to be plated. Bodies, harvest hat. Bolts, nuts, and washers. Briarwood in blocks. Briquettes, coal or coke. Buckles, 1 inch or less in greatest dimension. Burlap. Buttons. Cards, playing. Cellophane and celluloid in sheets, bands, or strips. Chemicals, drugs, medicinal, and similar substances, when imported in capsules, pills, tablets, lozenges, or troches. Cigars and cigarettes. Covers, straw bottle. Dies, diamond wire, unmounted. Dowels, wooden. Effects, theatrical. Eggs. Feathers. Firewood. Flooring, not further manufactured than planed, tongued and grooved T.D.s 49750; 50366(6). Flowers, artificial, except bunches. Flowers, cut. Glass, cut to shape and size for use in clocks, hand, pocket, and purse mirrors, and other glass of similar shapes and sizes, not including lenses or watch crystals. Glides, furniture, except glides with prongs. Hairnets. Hides, raw. Hooks, fish (except snelled fish hooks) T.D. 50205(3). Hoops (wood), barrel. Laths. Leather, except finished. Livestock. Lumber, sawed T.D.s 49750; 50366(6). Metal bars, except concrete reinforcement bars; billets, blocks, blooms; ingots; pigs; plates; sheets, except galvanized sheets; shafting; slabs; and metal in similar forms. Mica not further manufactured than cut or stamped to dimensions, shape or form. Monuments. Nails, spikes, and staples. Natural products, such as vegetables, fruits, nuts, berries, and live or dead animals, fish and birds; all the foregoing which are in their natural state or not advanced in any manner further than is necessary for their safe transportation. Nets, bottle, wire. Paper, newsprint. Paper, stencil. Paper, stock. Parchment and vellum. Parts for machines imported from same country as parts. Pickets (wood). Pins, tuning. Plants, shrubs and other nursery stock. Plugs, tie. Poles, bamboo. Posts (wood), fence. Pulpwood. Rags (including wiping rags) Rails, joint bars, and tie plates covered by subheadings 7302.10.10 through 7302.90.00, Harmonized Tariff Schedule of the United States. Ribbon. Rivets. Rope, including wire rope; cordage; cords; twines, threads, and yarns. Scrap and waste. Screws. Shims, track. Shingles (wood), bundles of (except bundles of red-cedar shingles) T.D. 49750. Skins, fur, dressed or dyed. Skins, raw fur. Sponges. Springs, watch. Stamps, postage and revenue, and other articles covered in subheadings 9704.00.00 and 4807.00.00, Harmonized Tariff Schedule of the United States T.D. 66-153. Staves (wood), barrel. Steel, hoop. Sugar, maple. Ties (wood), railroad. Tides, not over 1 inch in greatest dimension. Timbers, sawed. Tips, penholder. Trees, Christmas. Weights, analytical and precision in sets T.D.s 49750; 51802. Wicking, candle. Wire, except barbed. [T.D. 72-262, 35 FR 20318, Sept. 29, 1972, as amended by T.D. 85-123, 50 FR 29954, July 23, 1985; T.D. 89-1, 53 FR 51256, Dec. 21, 1988; T.D. 95-79, 60 FR 49752, Sept. 27, 1995] § 134.34 Certain repacked articles. (a) Exception for repacked articles. (1) The containers in which the articles are repacked will indicate the origin of the articles to an ultimate purchaser in the United States. (2) The importer arranges for supervision of the marking of the containers by Customs officers at the importer's expense or secures such verification, as may be necessary, by certification and the submission of a sample or otherwise, of the marking prior to the liquidation of the entry. (b) Liquidation of entries. [T.D. 84-127, 49 FR 22795, June 1, 1984] § 134.35 Articles substantially changed by manufacture. (a) Articles other than goods of a NAFTA or USMCA country. (b) Goods of a NAFTA or USMCA country. [T.D. 72-262, 37 FR 20318, Sept. 29, 1972, as amended by T.D. 94-1, 58 FR 69472, Dec. 30, 1993; CBP Dec. 21-10, 86 FR 35582, July 6, 2021] § 134.36 Inapplicability of marking exception for articles processed by importer. An article which is to be processed in the United States by the importer or for his account shall not be considered to be within the specifications of section 304(a)(3)(G), of the Tariff Act of 1930, as amended (19 U.S.C. 1304(a)(3)(G)), if there is a reasonable method of marking which will not be obliterated, destroyed, or permanently concealed by such processing. [T.D. 72-262, 37 FR 20318, Sept. 29, 1972, as amended by T.D. 97-72, 62 FR 44214, Aug. 20, 1997] Subpart E—Method and Location of Marking Imported Articles § 134.41 Methods and manner of marking. (a) Suggested methods of marking. (b) Degree of permanence and visibility. § 134.42 Specific method may be required. Marking merchandise by specific methods, such as die stamping, cast-in-the-mold lettering, etching, or engraving, or cloth labels may be required by the Commissioner of Customs in accordance with section 304(a), Tariff Act of 1930, as amended (19 U.S.C. 1304(a)). Notices of such rulings shall be published in the Federal Register § 134.43 Methods of marking specific articles. (a) Marking previously required by certain provisions of the Tariff Act of 1930. (b) Watch, clock, and timing apparatus. (c) Native American-style jewelry Definition. (2) Method of marking. (3) Exception. (d) Native American-style arts and crafts Definition. (2) Method of Marking. (3) Exception. (e) Assembled articles. (1) Assembled in (country of final assembly); (2) Assembled in (country of final assembly) from components of (name of country or countries of origin of all components); or (3) Made in, or product of, (country of final assembly). [T.D. 72-262, 37 FR 20318, Sept. 29, 1972, as amended by T.D. 89-1, 53 FR 51255, Dec. 21, 1988; T.D. 89-88, 54 FR 39524, Sept. 27, 1989; T.D. 90-75, 55 FR 38317, Sept. 18, 1990; T.D. 90-78, 55 FR 40166, Oct. 2, 1990; T.D. 94-1, 58 FR 69472, Dec. 30, 1993; T.D. 94-4, 59 FR 140, Jan. 3, 1994; T.D. 96-48, 61 FR 28980, June 6, 1996; CBP Dec. 21-10, 86 FR 35582, July 6, 2021] § 134.44 Location and other acceptable methods of marking. (a) Other acceptable methods. (b) Articles marked with paper sticker labels. (c) Articles marked with tags. [T.D. 72-262, 37 FR 20318, Sept. 29, 1972, as amended by T.D. 94-1, 58 FR 69472, Dec. 30, 1993] § 134.45 Approved markings of country name. (a) Language. Federal Register (2) A good of a NAFTA or USMCA country may be marked with the name of the country of origin in English, French or Spanish. (b) Abbreviations and variant spellings. (c) Adjectival form. (d) Colonies, possessions, or protectorates. Federal Register [T.D. 72-262, 37 FR 20318, Sept. 29, 1972, as amended by T.D. 94-1, 58 FR 69472, Dec. 30, 1993; CBP Dec. 21-10, 86 FR 35582, July 6, 2021] § 134.46 Marking when name of country or locality other than country of origin appears. In any case in which the words “United States,” or “American,” the letters “U.S.A.,” any variation of such words or letters, or the name of any city or location in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced appear on an imported article or its container, and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin of the article, there shall appear legibly and permanently in close proximity to such words, letters or name, and in at least a comparable size, the name of the country of origin preceded by “Made in,” “Product of,” or other words of similar meaning. [T.D. 97-72, 62 FR 44214, Aug. 20, 1997] § 134.47 Souvenirs and articles marked with trademarks or trade names. When as part of a trademark or trade name or as part of a souvenir marking, the name of a location in the United States or “United States” or “America” appear, the article shall be legibly, conspicuously, and permanently marked to indicate the name of the country of origin of the article preceded by “Made in,” “Product of,” or other similar words, in close proximity or in some other conspicuous location. Subpart F—Articles Found Not Legally Marked § 134.51 Procedure when importation found not legally marked. (a) Notice to mark or redeliver. (b) Identification of articles. (c) Supervision. [T.D. 72-262, 37 FR 20318, Sept. 29, 1972, as amended by CBP Dec. 15-14, 80 FR 61288, Oct. 13, 2015] § 134.52 Certificate of marking. (a) Applicability. (b) Filing of certificates of marking. (c) Notice of acceptance. (d) Filing of false certificate of marking. (e) Authority to require physical supervision when deemed necessary. [T.D. 72-262, 37 FR 20318, Sept. 29, 1972, as amended by T.D. 73-175, 38 FR 17447, July 2, 1973; T.D. 84-18, 49 FR 1678, Jan. 13, 1984; CBP Dec. 15-14, 80 FR 61288, Oct. 13, 2015; CBP Dec. 16-26, 81 FR 93018, Dec. 20, 2016] § 134.53 Examination packages. (a) Site of marking Customs custody. (2) Importer's premises or elsewhere. (b) Failure to export, destroy, or properly mark merchandise in examination packages. [T.D. 72-262, 37 FR 20318, Sept. 29, 1972, as amended by T.D. 78-99, 43 FR 13061, Mar. 29, 1978; T.D. 84-213, 49 FR 41183, Oct. 19, 1984; T.D. 90-51, 55 FR 28191, July 10, 1990] § 134.54 Articles released from Customs custody. (a) Demand for liquidated damages. (b) Failure to petition for relief. (c) Relief from full liquidated damages. [T.D. 72-262, 37 FR 20318, Sept. 29, 1972, as amended by T.D. 79-159, 44 FR 31969, June 4, 1979; T.D. 83-217, 48 FR 48659, Oct. 20, 1983; T.D. 90-51, 55 FR 28191, July 10, 1990; T.D. 99-27, 64 FR 13675, Mar. 22, 1999; T.D. 00-57, 65 FR 53575, Sept. 5, 2000; CBP Dec. 16-26, 81 FR 93018, Dec. 20, 2016] § 134.55 Compensation of Customs officers and employees. (a) Time for which compensation is charged. (b) Applicability Official hours. (2) Overtime. (c) Expenses included. (d) Services rendered for more than one importer. [T.D. 72-262, 37 FR 20318, Sept. 29, 1972, as amended by T.D. 94-74, 59 FR 46757, Sept. 12, 1994]