§ 1506. Allowance for abandonment and damage

Statutory text

Allowance shall be made in the estimation and liquidation of duties under regulations prescribed by the Secretary of the Treasury in the following cases:

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;

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.

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.

1930
Pub. L. 71–497 · 46 Stat. 590
Enacted · 19 U.S.C. § 1506
June 17, 1930, ch. 497, title IV, § 506, 46 Stat. 732
Source evidence
Code source credit
June 17, 1930, ch. 497, title IV, § 506, 46 Stat. 732
1970
Pub. L. 91–271 § 301(m)(1) · 84 Stat. 273
Substituted · 19 U.S.C. § 1506(1)
Pub. L. 91–271, § 301(m)(1), substituted references to appropriate customs officer or such customs officer for references to collector wherever appearing
Source evidence
Code amendment note
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.
Enacted provision · exact public law section
(1) paragraph (1) is amended by striking the term “the collector” where it first appears in the paragraph and inserting in lieu thereof “the appropriate customs officer” and by striking the term “the collector” where it thereafter appears in the paragraph anti inserting in lieu thereof “such customs officer”; and
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.
1970
Pub. L. 91–271 § 301(m)(2) · 84 Stat. 273
Substituted · 19 U.S.C. § 1506(2)
Pub. L. 91–271, § 301(m)(2), substituted reference to appropriate customs officer for reference to collector
Source evidence
Code amendment note
Par. (2). Pub. L. 91–271, § 301(m)(2), substituted reference to appropriate customs officer for reference to collector.
Enacted provision · exact public law section
(2) paragraph (2) is amended by striking the word “collector” and inserting in lien thereof “appropriate 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.
1993
North American Free Trade Agreement Implementation Act
Pub. L. 103–182 § 643(1) · 107 Stat. 2057
1. Substituted · 19 U.S.C. § 1506(1)
  Pub. L. 103–182, § 643(1), (2), substituted “merchandise released without an examination” for “merchandise not sent to the appraiser’s stores for examination”
2. Struck · 19 U.S.C. § 1506(1)
  Pub. L. 103–182, § 643(1), (2), struck out “of the examination packages or quantities of merchandise” after “thirty days after the release”
3. Substituted · 19 U.S.C. § 1506(1)
  Pub. L. 103–182, § 643(1), (2), substituted “merchandise sent to the Customs Service” for “merchandise sent to the appraiser’s stores”
4. Inserted · 19 U.S.C. § 1506(1)
  Pub. L. 103–182, § 643(1), (2), inserted “or entry” after “invoice”
5. Substituted · 19 U.S.C. § 1506(1)
  Pub. L. 103–182, § 643(1), (2), substituted “such place as the Customs Service” for “such place as the appropriate customs officer”
6. Substituted · 19 U.S.C. § 1506(1)
  Pub. L. 103–182, § 643(1), (2), substituted “unless the Customs Service” for “unless such customs officer”
Source evidence
Code amendment note
Par. (1). Pub. L. 103–182, § 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”.
Enacted provision · exact public law section
(1) by striking out “the appropriate customs officer” and “such customs officer” wherever they appear and inserting “the Customs Service”;
1993
North American Free Trade Agreement Implementation Act
Pub. L. 103–182 § 643(1) · 107 Stat. 2057
1. Inserted · 19 U.S.C. § 1506(2)
  Pub. L. 103–182, § 643(1), (3), inserted “, electronically or otherwise,” after “files”
2. Substituted · 19 U.S.C. § 1506(2)
  Pub. L. 103–182, § 643(1), (3), substituted “the Customs Service notice” for “the appropriate customs officer written notice”
Source evidence
Code amendment note
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”.
Enacted provision · exact public law section
(1) by striking out “the appropriate customs officer” and “such customs officer” wherever they appear and inserting “the Customs Service”;

10 of 11 references resolved to an enrolled provision · 1 partial

Editorial Notes

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.

Amendments1970–1993 · 2 rounds

1993

Par. (1). Pub. L. 103–182, § 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, § 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.

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 November 25, 2002, 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 Nov. 25, 2002, 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.

Credits

1930–1993 · 3 acts

1930June 17, 1930, ch. 497, title IV, § 506, 46 Stat. 732
1970Pub. L. 91–271, title III, § 301(m), June 2, 1970, 84 Stat. 289
1993Pub. L. 103–182, title VI, § 643, Dec. 8, 1993, 107 Stat. 2205.

Show as published

(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.)