Transportation and Exportation (T&E) is an in-bond entry type (Entry Type 62) that permits foreign merchandise to enter the U.S. at one port and be exported from a different U.S. port, without entering U.S. commerce or paying duties. Authorized by 19 U.S.C. § 1553 and administered under 19 CFR Part 18.
Typical scenarios:
- A container from China arrives at the Port of Los Angeles destined for Europe; the carrier moves it overland by rail to the Port of New York/New Jersey for ocean export
- Asian electronics arrive at Seattle bound for Mexico City; they move by rail to Laredo, TX and cross the border under T&E
- A shipment that fails final-destination requirements is re-routed and re-exported through a different port
Procedure.
- Filed electronically through ACE (or on legacy CBP Form 7512)
- Carrier's bond secures the duties owed if the merchandise is diverted or fails to be exported
- T&E entries must arrive at the export port and be exported within 15 days of the in-bond authorization (extendable in specific circumstances)
- Export must be documented via the Vessel Manifest, Air Manifest, or other export evidence
Distinguishing T&E from other in-bond types:
- IT (Type 61) — destination is another U.S. port for formal entry; merchandise will enter U.S. commerce
- T&E (Type 62) — destination is another U.S. port for export; merchandise will NOT enter U.S. commerce
- IE (Type 63) — export from the same port of arrival, no transportation segment
T&E moves are subject to the same arrival reporting and bond requirements as other in-bond moves. The carrier is responsible for proper closure of the in-bond entry.