19-U.S.C.-1506
§1506 – Allowance For Abandonment and Damage
Pathway
Title 19 > Chapter 4 > Subtitle III > Part III > Section 1506
Details
- Reference: Section 1506
- Legend: §1506 – Allowance For Abandonment and Damage
- USCode Year: 2013
Provision Content
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, §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.)
Prior Provisions
Provisions similar to those in this section were contained in act Oct. 3, 1913, ch. 16, §III, X, 38 Stat. 190, reenacting the provisions of the Customs Administrative Act of June 10, 1890, ch. 407, §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, §28, 36 Stat. 103. Section III of the 1913 act was superseded by act Sept. 21, 1922, ch. 356, title IV, §505, 42 Stat. 967, and repealed by section 643 thereof. Section 505 of the 1922 act was superseded by section 506 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act.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. §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, §29, 26 Stat. 141.
R.S. §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, §23, 26 Stat. 140, and repealed by act Sept. 21, 1922, ch. 356, title IV, §642, 42 Stat. 989.
Amendments
1993—Par. (1). Pub. L. 103–182, §643(1), (2), substituted merchandise released without an examination for merchandise not sent to the appraisers 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 appraisers 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, §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, §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, §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.
Transfer of Functions
For transfer of functions, personnel, assets, and liabilities of the United States Customs Service of the Department of the Treasury, including functions of the Secretary of the Treasury relating thereto, to the Secretary of Homeland Security, and for treatment of related references, see sections 203(1), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of November 25, 2002, as modified, set out as a note under section 542 of Title 6.
U.S. Encyclopedia of Law Coverage
19-U.S.C.-1496 in the Legal Encyclopedia: Customs Duties
In this entry about 19-U.S.C.-1496, find legal reference material, bibliographies and premiere content related to customs duties in the American Encyclopedia of Law, presenting a comprehensive view of the United States customs duties-specific issues, written by authorities in the field.
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