Supporting Law and Regs

From the U.S. Code Online via GPO Access

[wais.access.gpo.gov]

[Laws in effect as of January 2, 2001]

[Document not affected by Public Laws enacted between

January 2, 2001 and January 28, 2002]

[CITE: 19USC1506]

TITLE 19--CUSTOMS DUTIES

CHAPTER 4--TARIFF ACT OF 1930

SUBTITLE III--ADMINISTRATIVE PROVISIONS

Part III--Ascertainment, Collection, and Recovery of Duties

Sec. 1506. Allowance for abandonment and damage

Allowance shall be made in the estimation and liquidation of duties

under regulations prescribed by the Secretary of the Treasury in the

following cases:

(1) Abandonment within thirty days

Where the importer abandons to the United States, within thirty

days after entry in the case of merchandise released without an

examination, or within thirty days after the release in the case of

merchandise sent to the Customs Service for examination, any

imported merchandise representing 5 per centum or more of the total

value of all the merchandise of the same class or kind entered in

the invoice or entry in which the item appears, and delivers, within

the applicable thirty-day period, the portion so abandoned to such

place as the Customs Service directs unless the Customs Service is

satisfied that the merchandise is so far destroyed as to be

nondeliverable;

(2) Perishable merchandise, condemned

Where fruit or other perishable merchandise has been condemned

at the port of entry, within ten days after landing, by the health

officers or other legally constituted authorities, and the

consignee, within five days after such condemnation, files,

electronically or otherwise, with the Customs Service notice

thereof, an invoiced description and the location thereof, and the

name of the vessel or vehicle in which imported.

(June 17, 1930, ch. 497, title IV, Sec. 506, 46 Stat. 732; Pub. L. 91-

271, title III, Sec. 301(m), June 2, 1970, 84 Stat. 289; Pub. L. 103-

182, title VI, Sec. 643, Dec. 8, 1993, 107 Stat. 2205.)

Prior Provisions

Provisions similar to those in this section were contained in act

Oct. 3, 1913, ch. 16, Sec. III, X, 38 Stat. 190, reenacting the

provisions of the Customs Administrative Act of June 10, 1890, ch. 407,

Sec. 23, 26 Stat. 140, as amended by Act May 17, 1898, ch. 341, 30 Stat.

417, and further amended by the Payne-Aldrich Tariff Act of Aug. 5,

1909, ch. 6, Sec. 28, 36 Stat. 103. Section III of the 1913 act was

superseded by act Sept. 21, 1922, ch. 356, title IV, Sec. 505, 42 Stat.

967, and repealed by section 643 thereof. Section 505 of the 1922 act

was superseded by section 506 of act June 17, 1930, comprising this

section, and repealed by section 651(a)(1) of the 1930 act.

R.S. Sec. 2927 provided for the appraisal of articles damaged during

the voyage, and for the allowances for such damages in estimating

duties, prior to repeal by the Customs Administrative Act of June 10,

1890, ch. 407, Sec. 29, 26 Stat. 141.

R.S. Sec. 2928, providing for appraisement of merchandise taken from

any wreck and of damages sustained during the course of the voyage, was

superseded by the provisions of the Customs Administrative Act of June

10, 1890, ch. 407, Sec. 23, 26 Stat. 140, and repealed by act Sept. 21,

1922, ch. 356, title IV, Sec. 642, 42 Stat. 989.

Amendments

1993--Par. (1). Pub. L. 103-182, Sec. 643(1), (2), substituted

``merchandise released without an examination'' for ``merchandise not

sent to the appraiser's stores for examination'', struck out ``of the

examination packages or quantities of merchandise'' after ``thirty days

after the release'', substituted ``merchandise sent to the Customs

Service'' for ``merchandise sent to the appraiser's stores'', inserted

``or entry'' after ``invoice'', and substituted ``such place as the

Customs Service'' for ``such place as the appropriate customs officer''

and ``unless the Customs Service'' for ``unless such customs officer''.

Par. (2). Pub. L. 103-182, Sec. 643(1), (3), inserted ``,

electronically or otherwise,'' after ``files'' and substituted ``the

Customs Service notice'' for ``the appropriate customs officer written

notice''.

1970--Par. (1). Pub. L. 91-271, Sec. 301(m)(1), substituted

references to appropriate customs officer or such customs officer for

references to collector wherever appearing.

Par. (2). Pub. L. 91-271, Sec. 301(m)(2), substituted reference to

appropriate customs officer for reference to collector.

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.