Title 19 — Customs Duties
Part III · Chapter 4 — Tariff Act of 1930
§ 1493. Proceeds of sale
Statutory text
The surplus of the proceeds of sales under section 1491 of this title, after the payment of storage charges, expenses, duties, taxes, and fees, and the satisfaction of any lien for freight, charges, or contribution in general average, shall be deposited in the Treasury of the United States, if claim therefor shall not be filed with the Customs Service within ten days from the date of sale, and the sale of such merchandise shall exonerate the master of any vessel in which the merchandise was imported from all claims of the owner thereof, who shall, nevertheless, on due proof of his interest, be entitled to receive from the Treasury the amount of any surplus of the proceeds of sale.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Pub. L. 71–497 · 46 Stat. 590
Enacted · 19 U.S.C. § 1493
June 17, 1930, ch. 497, title IV, § 493, 46 Stat. 727
Source evidence
Code source credit
June 17, 1930, ch. 497, title IV, § 493, 46 Stat. 727Pub. L. 91–271 title III § 301(e) · 84 Stat. 273
Substituted · 19 U.S.C. § 1493
Pub. L. 91–271 substituted references to appropriate customs officer or such customs officer for references to collector wherever appearing
Source evidence
Code amendment note
Pub. L. 91–271 substituted references to appropriate customs officer or such customs officer for references to collector wherever appearing.Enacted provision · exact public law section
(e) Sections 448, 493, and 608 (19 U.S.C. 1448, 1493, and 1608) are amended by striking the term “the collector” where it first appears in each section and inserting in lieu thereof “the appropriate customs officer” and by striking the term “the collector” wherever it thereafter appeal’s in each section mid inserting in lieu thereof “such customs officer”.Effective date note
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.North American Free Trade Agreement Implementation Act
Pub. L. 103–182 title VI § 661 · 107 Stat. 2057
Inserted · 19 U.S.C. § 1493
Pub. L. 103–182 inserted “taxes, and fees,” after “duties,”
Struck · 19 U.S.C. § 1493
Pub. L. 103–182 struck out “by the appropriate customs officer” after “shall be deposited”
Substituted · 19 U.S.C. § 1493
Pub. L. 103–182 substituted “the Customs Service” for “such customs officer”
Source evidence
Code amendment note
Pub. L. 103–182 inserted “taxes, and fees,” after “duties,”, struck out “by the appropriate customs officer” after “shall be deposited”, and substituted “the Customs Service” for “such customs officer”.Enacted provision · exact public law section
SEC. 661. PROCEEDS OF SALE. Section 493 (19 U.S.C. 1493) is amended— (1) by inserting “taxes, and fees,” after “duties,”; (2) by striking out “by the appropriate customs officer”; and (3) by striking out “such customs officer” and inserting “the Customs Service”.
4 of 5 references resolved to an enrolled provision · 1 partial
Editorial Notes
Prior Provisions
Provisions substantially similar in most respects to those in this section, with further provisions concerning the documents to be forwarded by the collector to the Treasury Department, were contained in R.S. § 2974, which was superseded and more nearly assimilated to the present section by act Sept. 21, 1922, ch. 356, title IV, § 493, 42 Stat. 964, and repealed by section 642 thereof. Section 493 of the 1922 act was superseded by section 493 of act , comprising this section, and repealed by section 651(a)(1) of the 1930 act.
Amendments1970–1993 · 2 rounds
1993
Pub. L. 103–182 inserted “taxes, and fees,” after “duties,”, struck out “by the appropriate customs officer” after “shall be deposited”, and substituted “the Customs Service” for “such customs officer”.
1970
Pub. L. 91–271 substituted references to appropriate customs officer or such customs officer for references to collector wherever appearing.
Statutory Notes and Related Subsidiaries
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 , as modified, set out as a note under section 542 of Title 6. For establishment of U.S. Customs and Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of , see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L. 114–125, set out as a note under section 211 of Title 6.
Appropriations
Act June 26, 1934, ch. 756, § 2, 48 Stat. 1225, which was classified to section 725a of former Title 31, Money and Finance, repealed the permanent appropriation under the title “Refunding proceeds of unclaimed merchandise (Customs) (2x326)” effective , 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.
Credits
1930–1993 · 3 acts
- 1930June 17, 1930, ch. 497, title IV, § 493, 46 Stat. 727
- 1970Pub. L. 91–271, title III, § 301(e), , 84 Stat. 288
- 1993Pub. L. 103–182, title VI, § 661, , 107 Stat. 2214.
Show as published
(June 17, 1930, ch. 497, title IV, § 493, 46 Stat. 727; Pub. L. 91–271, title III, § 301(e), , 84 Stat. 288; Pub. L. 103–182, title VI, § 661, , 107 Stat. 2214.)