19 Usc 1557

Page 227

TITLE 19—CUSTOMS DUTIES

regulations for the conduct and management of bonded
warehouses, general order stores and other depositories, and to revise, alter or revoke regulations or orders, issued by collectors, prohibiting the bonding of
warehouses or the establishment of general order stores
without his authority and approval, and making it his
duty to require warehouses to be located contiguous, or
as near as might be, to landing places of vessels. These
sections were repealed by act Sept. 21, 1922, ch. 356,
title IV, §§ 642, 643, 42 Stat. 989.

§ 1557. Entry for warehouse
(a) Withdrawal of merchandise; time; payment of
charges
(1) Any merchandise subject to duty (including
international travel merchandise), with the exception of perishable articles and explosive substances other than firecrackers, may be entered
for warehousing and be deposited in a bonded
warehouse at the expense and risk of the owner 1
purchaser, importer, or consignee. Such merchandise may be withdrawn, at any time within
5 years from the date of importation, or such
longer period of time as the Bureau of Customs
and Border Protection may at its discretion permit upon proper request being filed and good
cause shown, for consumption upon payment of
the duties and charges accruing thereon at the
rate of duty imposed by law upon such merchandise at the date of withdrawal; or may be withdrawn for exportation or for transportation and
exportation to a foreign country, or for shipment or for transportation and shipment to the
Virgin Islands, American Samoa, Wake Island,
Midway Islands, Kingman Reef, Johnston Island,
or the island of Guam, without the payment of
duties thereon, or for transportation and rewarehousing at another port or elsewhere, or for
transfer to another bonded warehouse at the
same port; except that—
(A) the total period of time for which such
merchandise may remain in bonded warehouse
shall not exceed 5 years from the date of importation or such longer period of time as the
Bureau of Customs and Border Protection may
at its discretion permit upon proper request
being filed and good cause shown; and
(B) turbine fuel may be withdrawn for use
under section 1309 of this title without the
payment of duty if an amount equal to the
quantity of fuel withdrawn is shown to be used
within 30 days after the day of withdrawal, but
duties (together with interest payable from
the date of the withdrawal at the rate of interest established under section 6621 of title 26)
shall be deposited by the 40th day after the
day of withdrawal on fuel that was withdrawn
in excess of the quantity shown to have been
so used during such 30-day period.
(2) Merchandise upon which the duties have
been paid and which shall have remained continuously in bonded warehouse or otherwise in
the custody and under the control of customs officers, may be entered or withdrawn at any time
within 5 years after the date of importation, or
such longer period of time as the Bureau of Customs and Border Protection may at its discretion permit upon proper request being filed and
good cause shown, for exportation or for trans1 So

in original. Probably should be followed by a comma.

§ 1557

portation and exportation to a foreign country,
or for shipment or for transportation and shipment to the Virgin Islands, American Samoa,
Wake Island, Midway Islands, Kingman Reef,
Johnston Island, or the island of Guam, under
such regulations as the Secretary of the Treasury shall prescribe, and upon such entry or withdrawal, and exportation or shipment, the duties
thereon shall be refunded.
(b) Transferal of right of withdrawal
The right to withdraw any merchandise entered in accordance with subsection (a) of this
section for the purposes specified in such subsection may be transferred upon compliance
with regulations prescribed by the Secretary of
the Treasury and upon the filing by the transferee of a bond in such amount and containing
such conditions as the Secretary of the Treasury
shall prescribe. The bond shall include an obligation to pay, with respect to the merchandise
the subject of the transfer, all unpaid regular,
increased, and additional duties, all unpaid
taxes imposed upon or by reason of importation,
and all unpaid charges and exactions. Such
transfers shall be irrevocable, shall relieve the
transferor from all customs liability with respect to obligations assumed by the transferee
under the bond herein provided for, and shall
confer upon the transferee all rights to the
privileges provided for in this section and in sections 1562 and 1563 of this title which were vested in the transferor prior to the transfer. The
transferee shall also have the right to receive all
lawful refunds of money paid by him to the
United States with respect to the merchandise
the subject of the transfer, and shall have the
right to file a protest under section 1514 of this
title to the same extent that such right would
have been available to the transferor. Notice of
liquidation shall be given to the transferee in
the form and manner prescribed by the Secretary of the Treasury. A transferee may further
transfer the right to withdraw merchandise, subject to the provisions of this subsection relating
to original transfers.
(c) Destruction of merchandise at request of consignee
Merchandise entered under bond, under any
provision of law, may, upon payment of all
charges other than duty on the merchandise, be
destroyed, at the request and at the expense of
the consignee, within the bonded period under
customs supervision, in lieu of exportation, and
upon such destruction the entry of such merchandise shall be liquidated without payment of
duty and any duties collected shall be refunded.
(d) Withdrawal before payment
Merchandise may be withdrawn for consumption without the payment of the duty thereon if
the importer of record or transferee is permitted
to pay duty at a later time pursuant to regulations prescribed by the Secretary under section
1505 of this title.
(June 17, 1930, ch. 497, title IV, § 557, 46 Stat. 744;
June 25, 1938, ch. 679, §§ 2, 22(a), 23(a), 52 Stat.
1077, 1087, 1088; Aug. 8, 1953, ch. 397, § 21(a), 67
Stat. 519; June 30, 1955, ch. 258, § 2(a) (4), 69 Stat.
242; Pub. L. 91–271, title III, § 301(t), June 2, 1970,
84 Stat. 290; Pub. L. 91–685, § 1, Jan. 12, 1971, 84

§ 1557

TITLE 19—CUSTOMS DUTIES

Stat. 2069; Pub. L. 95–410, title I, § 108(a), (b)(1),
Oct. 3, 1978, 92 Stat. 892; Pub. L. 97–446, title II,
§ 201(f), Jan. 12, 1983, 96 Stat. 2350; Pub. L.
103–182, title VI, § 665, Dec. 8, 1993, 107 Stat. 2215;
Pub. L. 106–36, title II, § 2409, June 25, 1999, 113
Stat. 171; Pub. L. 109–280, title XIV, § 1635(c),
Aug. 17, 2006, 120 Stat. 1170.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 557, 42
Stat. 977. That section was superseded by section 557 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
Prior provisions dealing with the subject matter of
this section were contained in the following statutes,
all of which were repealed by act Sept. 21, 1922, ch. 356,
title IV, §§ 642, 643, 42 Stat. 989:
Act Oct. 3, 1913, ch. 16, § III, S, 38 Stat. 189, reenacting
the provisions of Customs Administrative Act of June
10, 1890, ch. 407, § 20, 26 Stat. 140, as amended by act Oct.
1, 1890, ch. 1244, § 54, 26 Stat. 624, and act Dec. 15, 1902,
ch. 1, 32 Stat. 753, and as reenacted by Payne-Aldrich
Tariff Act, Aug. 5, 1909, ch. 6, § 28, 36 Stat. 101, and authorizing the withdrawal for consumption of merchandise deposited in any public or private bonded warehouse within three years from date of importation, on
payment of duties and charges to which it might be
subject at the time of such withdrawal;
Res. Sept. 5, 1916, ch. 441, 39 Stat. 725, extending the
time for which merchandise for exportation to Mexico
might remain in bonded warehouse;
R.S. § 2962, authorizing the deposit of merchandise,
with specified exceptions, when duly entered and bonded for warehousing, in any public warehouse owned or
leased by the United States, the private warehouse of
the importer used exclusively for the storage of the importer’s warehoused merchandise, or a warehouse used
as a general warehouse for the storage of warehoused
merchandise; section 2964, providing that when the
owner, etc., should make entry for warehousing, the
collector should take possession and deposit the merchandise in the public stores, or in stores to be agreed
on, there to be kept at the risk of the owner, importer,
etc., and subject to their order, on payment of duties
and expenses to be ascertained on entry, and secured by
bond with surety; section 2970 (superseded by Customs
Administrative Act of June 10, 1890, ch. 407, § 20, 26 Stat.
140), relative to the withdrawal of merchandise; section
2971, authorizing withdrawal for exportation, or transshipment to the Pacific Coast, and providing for exclusion of periods when exportation or transshipment
should be prevented in computing the three years; section 2977 relative to return of duties on merchandise
upon which duties had been paid; section 3000 authorizing withdrawal and transportation to a bonded warehouse in another district and rewarehousing thereat;
section 3001, as amended by act Feb. 27, 1877, ch. 69, § 1,
19 Stat. 247, authorizing the Secretary of the Treasury
to prescribe the form of bond to be given for transportation under the preceding section, and the time for delivery, and imposing a penalty and providing for forfeiture for failure to transport and deliver within the
time limited; sections 3002 and 3003, as amended by act
Feb. 27, 1877, ch. 69, § 1, 19 Stat. 247, and section 3004, as
amended by act Sept. 25, 1890, ch. 917, § 2, 26 Stat. 470,
authorizing withdrawal for exportation to Mexico by
certain routes, and through certain ports;
R.S. § 2967, which provided that merchandise imported
into the port of Louisville, and destined for Jeffersonville, might be landed and warehoused at Jeffersonville,
was superseded by the Plan of Reorganization of the
Customs Service set out in a note to section 1 of this
title, and repealed by act Sept. 21, 1922, ch. 356, title IV,
§ 642, 42 Stat. 989.
AMENDMENTS
2006—Subsec. (a)(1). Pub. L. 109–280, § 1635(c)(1)(A), inserted ‘‘, or such longer period of time as the Bureau of

Page 228

Customs and Border Protection may at its discretion
permit upon proper request being filed and good cause
shown’’ after ‘‘date of importation’’ in second sentence
of introductory provisions.
Subsec. (a)(1)(A). Pub. L. 109–280, § 1635(c)(1)(B), inserted ‘‘or such longer period of time as the Bureau of
Customs and Border Protection may at its discretion
permit upon proper request being filed and good cause
shown’’ after ‘‘date of importation’’.
Subsec. (a)(2). Pub. L. 109–280, § 1635(c)(2), inserted
‘‘, or such longer period of time as the Bureau of Customs and Border Protection may at its discretion permit upon proper request being filed and good cause
shown,’’ after ‘‘date of importation’’.
1999—Subsec. (a)(1). Pub. L. 106–36 inserted ‘‘(including international travel merchandise)’’ after ‘‘Any merchandise subject to duty’’ in first sentence of introductory provisions.
1993—Subsec. (a). Pub. L. 103–182 designated first two
sentences as par. (1), substituted ‘‘; except that—’’
along with subpars. (A) and (B) for ‘‘: Provided, That
the total period of time for which such merchandise
may remain in bonded warehouse shall not exceed 5
years from the date of importation.’’, and designated
remaining portion of subsec. (a) as par. (2).
1983—Subsec. (a). Pub. L. 97–446, § 201(f)(1), inserted
‘‘purchaser’’ after ‘‘risk of the owner’’.
Subsec. (d). Pub. L. 97–446, § 201(f)(2), substituted ‘‘importer of record’’ for ‘‘consignee’’ before ‘‘or transferee’’.
1978—Subsec. (a). Pub. L. 95–410, § 108(b)(1), substituted ‘‘5 years’’ for ‘‘three years’’ wherever appearing.
Subsec. (d). Pub. L. 95–410, § 108(a), added subsec. (d).
1971—Subsec. (b). Pub. L. 91–685 substituted provisions which granted the transferee the right to file a
protest under section 1514 of this title to the same extent that such right would have been available to the
transferor and required notice of liquidation to be
given the transferee in the form and manner prescribed
by the Secretary of the Treasury for former provisions
which denied the transferee the right to file any protest under section 1514 of this title except as to decisions with respect to his rights under subsec. (c) of this
section or under section 1562 or 1563 of this title or
against a decision as to the rate or amount of duty,
tax, charge, or exaction when such rate or amount has
been changed by statute or proclamation on or after
the date of the transfer, or the right to file an appeal
for reappraisement under section 1501 of this title, except when subsequent to the transfer and before a withdrawal for consumption has been deposited for the merchandise, it has been charge changed in condition pursuant to section 1311 or 1562 of this title in a manner
which necessitates that it be appraised in its changed
condition in order that the correct amount of duties
may be assessed, and prohibited any new or separate
liquidation, reliquidation, or determination to be made
in name of, or on behalf of, a transferee, except with regard to any matter which may arise under subsec. (c)
of this section or section 1562 or 1563 of this title when
the transferee has invoked either of these sections, and
in the case of a statutory or proclaimed change in the
rate of duty, tax, charge, or exaction applicable to the
merchandise the subject of the transfer and effective on
or after the date of the transfer.
1970—Subsec. (b). Pub. L. 91–271 substituted ‘‘a protest contesting an appraisement decision in accordance
with section 1514 of this title’’ for ‘‘an appeal for reappraisement under section 1501 of this title’’.
1955—Subsec. (a). Act June 30, 1955, inserted ‘‘Johnston Island’’ in two places.
1953—Subsec. (b). Act Aug. 8, 1953, provided that all
transfers shall be irrevocable; that in the case of each
transfer the transferee shall file a bond undertaking to
pay all unpaid duties, taxes, charges, and exactions on
the merchandise the subject of the transfer; and that a
transferee shall have no right to file a protest under
section 1514 of this title, or to a separate liquidation in
his behalf, unless the rate of duty, tax, charge, or exac-

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§ 1558

TITLE 19—CUSTOMS DUTIES

tion has been changed pursuant to statute or proclamation after the right to withdraw the merchandise was
transferred to him.
1938—Act June 25, 1938, amended section generally,
and among other changes, inserted ‘‘Wake Island, Midway Islands, Kingman Reef’’ before ‘‘or the island of
Guam,’’ and struck out ‘‘(or ten months in the case of
grain)’’ wherever appearing.
EFFECTIVE DATE OF 2006 AMENDMENT
Amendment by Pub. L. 109–280 applicable with respect to goods entered, or withdrawn from warehouse
for consumption, on or after the 15th day after Aug. 17,
2006, see section 1641 of Pub. L. 109–280, set out as a note
under section 58c of this title.
EFFECTIVE DATE OF 1983 AMENDMENT
Amendment by Pub. L. 97–446 applicable with respect
to merchandise entered on and after 30th day after Jan.
12, 1983, see section 201(g) of Pub. L. 97–446, set out as
a note under section 1484 of this title.
EFFECTIVE DATE OF 1978 AMENDMENT
Section 108(b)(2) of Pub. L. 95–410 provided that: ‘‘For
purposes of applying the amendments made by paragraph (1) [amending this section and section 1559 of this
title] to merchandise remaining in a bonded warehouse
on the date of enactment of this Act [Oct. 3, 1978], any
period of time the merchandise was in the bonded warehouse before that date shall be disregarded.’’
EFFECTIVE DATE OF 1971 AMENDMENT
Section 2 of Pub. L. 91–685 provided that: ‘‘The
amendment made by the first section of this Act
[amending this section] shall apply with respect to articles entered for warehousing on or after the date of
the enactment of this Act [Jan. 12, 1971].’’
EFFECTIVE DATE OF 1970 AMENDMENT
For effective date of amendment by Pub. L. 91–271,
see section 203 of Pub. L. 91–271, set out as a note under
section 1500 of this title.
EFFECTIVE DATE OF 1955 AMENDMENT
Amendment by act June 30, 1955, effective July 1,
1955, see note set out under section 1401 of this title.
EFFECTIVE DATE OF 1953 AMENDMENT
Section 21(b) of act Aug. 8, 1953, provided that: ‘‘Notwithstanding any other provision of this Act [amending
this section and sections 258, 1001, 1201, 1304, 1308, 1309,
1313, 1315, 1317, 1321, 1431, 1439, 1440, 1482, 1484, 1486, 1487,
1489, 1498, 1501, 1503, 1508, 1520, 1523, and 1562 of this
title, enacting sections 1322 and 1646a of this title, and
repealing sections 33 to 35, 39, 42 to 45, 273, 274, 472 to
475, 1320, and 1503a of this title], the foregoing subsection (a) shall be effective with respect to merchandise entered after the date of the enactment of this Act
[Aug. 8, 1953] and to merchandise which has been entered before that date and is the subject of a transfer
within the purview of section 557(b) of the Tariff Act
[subsec. (b) of this section], as amended by this Act,
and made after the date of the enactment of this Act.’’
EFFECTIVE DATE OF 1938 AMENDMENT
Section 22(b) of act June 25, 1938, provided that: ‘‘On
and after the effective date of this Act [see note set out
under section 1401 of this title], this section [amending
this section] shall be effective with respect to merchandise entered for warehouse prior to, as well as after,
such date.’’
Section 23(b) of act June 25, 1938, provided that: ‘‘The
amendments made by subsection (a) of this section
[amending this section] shall apply in the case of grain
imported prior to the effective date of this act [see note
set out under section 1401 of this title] which, on such
date, has not become abandoned to the Government
under section 491 or 559 of the Tariff Act of 1930 [section

1491 or 1559 of this title], and which has remained in the
custody of customs officers.’’
SAVINGS PROVISION
Savings provision of act Aug. 8, 1953, which amended
subsec. (b) of this section, see note set out under section 1304 of this title.
EXTENSION OF THREE-YEAR PERIOD
For extension of three year period prescribed in this
section, see Proc. No. 2948, Oct. 12, 1951, 16 F.R. 10589, 65
Stat. c41, set out as a note under section 1318 of this
title.
Proc. No. 2599, Nov. 6, 1943, 8 F.R. 15359, 57 Stat. 758,
as amended by Proc. No. 2712, Dec. 4, 1946, 11 F.R. 14133,
61 Stat. 1047, superseded by Proc. No. 2948, Oct. 12, 1951,
16 F.R. 10589, 65 Stat. c41.
APPROPRIATIONS
Section 2 of act June 26, 1934, ch. 756, 48 Stat. 1225,
which was classified to section 725a of former Title 31,
Money and Finance, repealed the permanent appropriation under the title ‘‘Debentures or drawbacks, bounties, or allowances (Customs) (2x321)’’ effective July 1,
1935, and provided that such portions of any Acts as
make permanent appropriations to be expended under
such account are amended so as to authorize, in lieu
thereof, annual appropriations from the general fund of
the Treasury in identical terms and in such amounts as
now provided by the laws providing such permanent appropriations.

§ 1558. No remission or refund after release of
merchandise
(a) Exceptions
No remission, abatement, refund, or drawback
of estimated or liquidated duty shall be allowed
because of the exportation or destruction of any
merchandise after its release from the custody
of the Government, except in the following
cases:
(1) When articles are exported with respect
to which a drawback of duties is expressly provided for by law;
(2) When prohibited articles have been regularly entered in good faith and are subsequently exported or destroyed pursuant to a
law of the United States and under such regulations as the Secretary of the Treasury may
prescribe; and
(3) When articles entered under bond, under
any provision of law, are destroyed within the
bonded period as provided for in section 1557 of
this title, or are destroyed within the bonded
period by death, accidental fire, or other casualty, and proof of such destruction is furnished which shall be satisfactory to the Secretary of the Treasury, in which case any accrued duties shall be remitted or refunded and
any condition in the bond that the articles
shall be exported shall be deemed to have been
satisfied.
(b) Payment of duties required notwithstanding
export or destruction of articles; exception
When articles are exported or destroyed under
customs supervision after once having been released from customs custody, as provided for in
subsection (h) 1 of section 1304 of this title, such
exportation or destruction shall not exempt
such articles from the payment of duties other
1 See

References in Text note below.