19 U.S.C. § 1506 — Allowance for abandonment and damage
submitted 96 years ago by ch. 497 to r/title-19-CUSTOMS-DUTIES · 209 words · no verdicts yet
This section requires an allowance in estimating and settling customs duties for certain abandoned or condemned imported merchandise. It sets different deadlines, value requirements, delivery or notice requirements, and identifying information for those cases.
An allowance must be made in estimating and settling duties under Treasury Secretary regulations in these cases: (1) Abandonment within 30 days. The importer abandons to the United States, within 30 days after entry for merchandise released without examination or within 30 days after release for merchandise sent to the Customs Service for examination, imported merchandise worth at least 5 percent of all merchandise of the same class or kind in the relevant invoice or entry, and delivers it within that 30-day period to the place Customs directs, unless Customs is satisfied it is so destroyed that it cannot be delivered. (2) Perishable merchandise, condemned. Fruit or other perishable merchandise is condemned at the port of entry within 10 days after landing by health officers or other legally constituted authorities, and within 5 days after condemnation the consignee files notice with Customs, electronically or otherwise, including an invoiced description, its location, and the name of the vessel or vehicle in which it was imported.
Allowance shall be made in the estimation and liquidation of duties under regulations prescribed by the Secretary of the Treasury in the following cases:
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;
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.
Source credit: (June 17, 1930, ch. 497, title IV, § 506, 46 Stat. 732; Pub. L. 91–271, title III, § 301(m), June 2, 1970, 84 Stat. 289; Pub. L. 103–182, title VI, § 643, Dec. 8, 1993, 107 Stat. 2205.)
- 1930Enacted · Act of June 17, 1930, ch. 497 · 46 Stat. 732
- 1970Amended · Pub. L. 91-271 · 84 Stat. 289
- 1993Amended · Pub. L. 103-182 · 107 Stat. 2205
A history note hasn’t been published yet. The record shows enactment by ch. 497 on 1930-06-17.
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