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19 U.S.C. § 1492 — Destruction of abandoned or forfeited merchandise
Federal law — U.S. Code and appendices · legal_authorities
Except as provided in R.S. § 3369 (relating to tobacco and snuff), and in section 901 of the Revenue Act of 1926 (relating to distilled spirits), any merchandise abandoned or forfeited to the Government under the preceding or any other provision of the customs laws, which is subject to internal revenue tax and which the Customs Service shall be satisfied will not sell for a sufficient amount to pay such taxes, shall be forthwith destroyed, retained for official use, or otherwise disposed of under regulations to be prescribed by the Secretary of the Treasury, instead of being sold at auction.
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Stable record: federal_law:legal_authorities:record_usc_6e42f326a766dec009c3f157
Source file: Laws/federal/codes/united-states-code/title-19/section-1492-destruction-of-abandoned-or-forfeited-merchandise--4a1c3c622f.md
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Source location: Title 19, Chapter 4, § 1492; chapter-004-tariff-act-of-1930.md
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Except as provided in R.S. § 3369 (relating to tobacco and snuff), and in section 901 of the Revenue Act of 1926 (relating to distilled spirits), any merchandise abandoned or forfeited to the Government under the preceding or any other provision of the customs laws, which is subject to internal revenue tax and which the Customs Service shall be satisfied will not sell for a sufficient amount to pay such taxes, shall be forthwith destroyed, retained for official use, or otherwise disposed of under regulations to be prescribed by the Secretary of the Treasury, instead of being sold at auction.
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Federal law — U.S. Code and appendices · legal_authorities
(1) **Sense of Congress** — It is the sense of Congress that the Federal air marshal program is critical to aviation security.
(2) **Limitation on statutory construction** — Nothing in this chapter, including any amendment made by this chapter, shall be construed as preventing the Under Secretary of Transportation for Security from implementing and training Federal air marshals.
Source: Supplied U.S. Code snapshot — release unconfirmed · 6 U.S.C. § 542
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Federal law — U.S. Code and appendices · legal_authorities
The Customs Service shall, under rules and regulations prescribed by the Secretary—
**(a)** fix the final appraisement of merchandise by ascertaining or estimating the value thereof, under [section 1401a of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1401a&num=0&edition=prelim), by all reasonable ways and means in his power, any statement of cost or costs of production in any invoice, affidavit, declaration, other document to the contrary notwithstanding;
**(b)** fix the final classification and rate of duty applicable to such merchandise;
**(c)** fix the final amount of duty to be paid on such merchandise and determine any increased or additional duties, taxes, and fees due or any excess of duties, taxes, and fees deposited;
**(d)** liquidate the entry and reconciliation, if any, of such merchandise; and
**(e)** give or transmit, pursuant to an electronic data interchange system, notice of such liquidation to the importer, his consignee, or agent in such form and manner as the Secretary shall by regulation prescribe.
Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 1500
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Federal law — U.S. Code and appendices · legal_authorities
Notwithstanding any other provision of law, any distilled spirits abandoned to the United States may be sold, in such cases as the Secretary may by regulation provide, to the proprietor of any distilled spirits plant for denaturation, or redistillation and denaturation, without the payment of the internal revenue tax thereon.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5243
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** The Secretary, acting through the Under Secretary for Science and Technology, shall designate the laboratory described in subsection (b) as an additional laboratory pursuant to the authority under [section 188(c)(2) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title6-section188/c/2&num=0&edition=prelim). Such laboratory shall be used to test and evaluate emerging technologies and conduct research and development to assist emergency response providers in preparing for, and protecting against, threats of terrorism.
**(b) Laboratory described** The laboratory described in this subsection is the laboratory—
(1) known, as of December 27, 2021, as the National Urban Security Technology Laboratory; and
(2) transferred to the Department pursuant to [section 183(1)(E) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title6-section183/1/E&num=0&edition=prelim).
**(c) Laboratory activities** The National Urban Security Technology Laboratory shall—
(1) conduct tests, evaluations, and assessments of current and emerging technologies, including, as appropriate, the cybersecurity of such technologies that can connect to the internet, for emergency response providers;
(2) act as a technical advisor to emergency response providers; and
(3) carry out other such activities as the Secretary determines appropriate.
**(d) Rule of construction** Nothing in this section may be construed as affecting in any manner the authorities or responsibilities of the Countering Weapons of Mass Destruction Office of the Department.
Source: Supplied U.S. Code snapshot — release unconfirmed · 6 U.S.C. § 211
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Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Sections, act Sept. 21, 1922, ch. 356, title IV, §§ 482(e), (f), 483, 484(a)–(g), 485(a)–(f), 486–497, 498(a), (b), 499, and 500(a)–(c), 42 Stat. 959–965, related to ascertainment, collection and recovery of goods.
Provisions of Tariff Act of 1930 corresponding to section 342, see [section 1482(e) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1482/e&num=0&edition=prelim); section 343, see [section 1482(f) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1482/f&num=0&edition=prelim); section 344, see [section 1483 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1483&num=0&edition=prelim); section 345, see [section 1484(a) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1484/a&num=0&edition=prelim); section 346, see [section 1484(b) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1484/b&num=0&edition=prelim); section 347, see [section 1484(c) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1484/c&num=0&edition=prelim); section 348, see [section 1484(d) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1484/d&num=0&edition=prelim); section 349, see [section 1484(e) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1484/e&num=0&edition=prelim); section 350, see [section 1484(f) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1484/f&num=0&edition=prelim); section 351, see [section 1484(g) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-secti
Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 342 to 375
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Federal law — U.S. Code and appendices · legal_authorities
Page 192
TITLE 19—CUSTOMS DUTIES
§ 1492
Editorial Notes
PRIOR PROVISIONS
Provisions similar to those in this section were con-
tained in R.S. §§ 2973, 2975 and 2976, all of which were su-
perseded by act Sept. 21, 1922, ch. 356, title IV, § 491, 42
Stat. 963, and repealed by section 642 thereof. Section
491 of the 1922 act was superseded by section 491 of act
June 17, 1930, comprising this section, and repealed by
section 651(a)(1) of the 1930 act.
AMENDMENTS
1996—Subsec. (a). Pub. L. 104–295 substituted ‘‘in a
bonded warehouse pursuant to section 1490’’ for ‘‘in in
a bonded warehouse pursuant to section 1490’’ and
‘‘Customs Service’’ for ‘‘appropriate customs officer’’.
1993—Subsec. (a). Pub. L. 103–182, § 659(1), substituted
‘‘in a bonded warehouse pursuant to section 1490 of this
title for 6 months’’ for ‘‘customs custody for one year’’,
‘‘estimated duties, taxes, fees, interest, storage,’’ for
‘‘estimated duties and storage’’, ‘‘duties, taxes, fees, in-
terest, storage, and other charges, if permitted’’ for
‘‘duties, storage, and other charges, if permitted’’,
‘‘pursuant to section 1490 of this title in a bonded ware-
house for 6 months’’ for ‘‘public store or bonded ware-
house for a period of one year’’, ‘‘duties, taxes, fees, in-
terest, storage, and other charges’’ for ‘‘duties, storage,
and other charges’’, ‘‘duties, taxes, fees, interest,
charges, and expenses’’ for ‘‘duties, charges, and ex-
penses’’, and ‘‘computation of duties, taxes, interest,
and fees for the purposes’’ for ‘‘computation of duties
for the purposes’’.
Subsecs. (b) to (d). Pub. L. 103–182, § 659(2), added sub-
secs. (b) to (d). Former subsec. (b) redesignated (e).
Subsec. (e). Pub. L. 103–182, § 659(2), (3), redesignated
subsec. (b) as (e) and substituted ‘‘Customs
Source: Supplied 2024 U.S. Code historical extraction · 19 U.S.C. § 1492
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