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19 U.S.C. § 1559 — Warehouse goods deemed abandoned after 5 years

Federal law — U.S. Code and appendices · legal_authorities

19 U.S.C. § 1559 — Warehouse goods deemed abandoned after 5 years

Merchandise upon which any duties or charges are unpaid, remaining in bonded warehouse beyond 5 years from the date of importation, or such longer period of time as the Bureau of Customs and Border Protection may at its discretion permit upon proper request being filed and good cause shown, shall be regarded as abandoned to the Government and shall be sold under such regulations as the Secretary of the Treasury shall prescribe, and the proceeds of sale paid into the Treasury, as in the case of unclaimed merchandise covered by [section 1493 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1493&num=0&edition=prelim), subject to the payment to the owner or consignee of such amount, if any, as shall remain after deduction of duties, charges, and expenses. Merchandise upon which all duties and charges have been paid, remaining in bonded warehouse beyond 5 years from the date of importation, or such longer period of time as the Bureau of Customs and Border Protection may at its discretion permit upon proper request being filed and good cause shown, shall be held to be no longer in the custody or control of the officers of the customs.

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Stable record: federal_law:legal_authorities:record_usc_a5e3930c3531a5d142e27c3d
Source file: Laws/federal/codes/united-states-code/title-19/section-1559-warehouse-goods-deemed-abandoned-after-5-years--3432468f4d.md
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Passage SHA-256: f60bce2c6a00abeed3de1dda050ad22ff8ef4de4f840735b474a239a09def527

Source location: Title 19, Chapter 4, § 1559; chapter-004-tariff-act-of-1930.md

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Merchandise upon which any duties or charges are unpaid, remaining in bonded warehouse beyond 5 years from the date of importation, or such longer period of time as the Bureau of Customs and Border Protection may at its discretion permit upon proper request being filed and good cause shown, shall be regarded as abandoned to the Government and shall be sold under such regulations as the Secretary of the Treasury shall prescribe, and the proceeds of sale paid into the Treasury, as in the case of unclaimed merchandise covered by [section 1493 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1493&num=0&edition=prelim), subject to the payment to the owner or consignee of such amount, if any, as shall remain after deduction of duties, charges, and expenses. Merchandise upon which all duties and charges have been paid, remaining in bonded warehouse beyond 5 years from the date of importation, or such longer period of time as the Bureau of Customs and Border Protection may at its discretion permit upon proper request being filed and good cause shown, shall be held to be no longer in the custody or control of the officers of the customs.

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Federal law — U.S. Code and appendices · legal_authorities

19 U.S.C. § 1318 — Emergencies

**(a)** Whenever the President shall by proclamation declare an emergency to exist by reason of a state of war, or otherwise, he may authorize the Secretary of the Treasury to extend during the continuance of such emergency the time herein prescribed for the performance of any act, and may authorize the Secretary of the Treasury to permit, under such regulations as the Secretary of the Treasury may prescribe, the importation free of duty of food, clothing, and medical, surgical, and other supplies for use in emergency relief work. The Secretary of the Treasury shall report to the Congress any action taken under the provisions of this section. **(b)** (1) Notwithstanding any other provision of law, the Secretary of the Treasury, when necessary to respond to a national emergency declared under the National Emergencies Act ([50 U.S.C. 1601](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title50-section1601&num=0&edition=prelim) et seq.) or to a specific threat to human life or national interests, is authorized to take the following actions on a temporary basis: (A) Eliminate, consolidate, or relocate any office or port of entry of the Customs Service. (B) Modify hours of service, alter services rendered at any location, or reduce the number of employees at any location. (C) Take any other action that may be necessary to respond directly to the national emergency or specific threat. (2) Notwithstanding any other provision of law, the Commissioner of U.S. Customs and Border Protection, when necessary to respond to a specific threat to human life or national interests, is authorized to close temporarily any Customs office or port of entry or take any other lesser action that may be necessary to respond to the specific threat. (3) The Secretary of th

Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 1318

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Federal law — U.S. Code and appendices · legal_authorities

19 U.S.C. § 1557 — Entry for warehouse

**(a) Withdrawal of merchandise; time; payment of charges** (1) Any merchandise subject to duty (including international travel merchandise), with the exception of perishable articles and explosive substances other than firecrackers, may be entered for warehousing and be deposited in a bonded warehouse at the expense and risk of the owner 11 So in original. Probably should be followed by a comma. purchaser, importer, or consignee. Such merchandise may be withdrawn, at any time within 5 years from the date of importation, or such longer period of time as the Bureau of Customs and Border Protection may at its discretion permit upon proper request being filed and good cause shown, for consumption upon payment of the duties and charges accruing thereon at the rate of duty imposed by law upon such merchandise at the date of withdrawal; or may be withdrawn for exportation or for transportation and exportation to a foreign country, or for shipment or for transportation and shipment to the Virgin Islands, American Samoa, Wake Island, Midway Islands, Kingman Reef, Johnston Island, or the island of Guam, without the payment of duties thereon, or for transportation and rewarehousing at another port or elsewhere, or for transfer to another bonded warehouse at the same port; except that— (A) the total period of time for which such merchandise may remain in bonded warehouse shall not exceed 5 years from the date of importation or such longer period of time as the Bureau of Customs and Border Protection may at its discretion permit upon proper request being filed and good cause shown; and (B) turbine fuel may be withdrawn for use under [section 1309 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1309&num=0&edition=prelim) without the

Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 1557

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Federal law — U.S. Code and appendices · legal_authorities

19 U.S.C. § 58c — Fees for certain customs services

**(a) Schedule of fees** In addition to any other fee authorized by law, the Secretary of the Treasury shall charge and collect the following fees (subject to adjustment under subsection (l)) for the provision of customs services in connection with the following: (1) For the arrival of a commercial vessel of 100 net tons or more, $397. (2) For the arrival of a commercial truck, $5. (3) For the arrival of each railroad car carrying passengers or commercial freight, $7.50. (4) For all arrivals made during a calendar year by a private vessel or private aircraft, $25. (5) (A) Subject to subparagraph (B), for the arrival of each passenger aboard a commercial vessel or commercial aircraft from a place outside the United States (other than a place referred to in subsection (b)(1)(A)(i) of this section), $5. (B) For the arrival of each passenger aboard a commercial vessel from a place referred to in subsection (b)(1)(A)(i) of this section, $1.75. (6) For each item of dutiable mail for which a document is prepared by a customs officer (other than an item subject to a fee under subsection (b)(9)(D)), $5. (7) For each customs broker permit held by an individual, partnership, association, or corporate customs broker, $125 per year. (8) For the arrival of a barge or other bulk carrier from Canada or Mexico, $100. (9) (A) For the processing of merchandise that is formally entered or released during any fiscal year, a fee in an amount equal to 0.21 11 See Rates for Merchandise Processing Fees notes below. percent ad valorem, unless adjusted under subparagraph (B). (B) (i) The Secretary of the Treasury may adjust the ad valorem rate specified in subparagraph (A) to an ad valorem rate (but not to a rate of more than 0.21 1 percent nor less than 0.15 percent) an

Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 58c

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Federal law — U.S. Code and appendices · legal_authorities

19 U.S.C. § 1493 — Proceeds of sale

The surplus of the proceeds of sales under [section 1491 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1491&num=0&edition=prelim), 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.

Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 1493

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Federal law — U.S. Code and appendices · legal_authorities

19 U.S.C. § 1491 — Unclaimed merchandise; disposition of forfeited distilled spirits, wines and malt liquor

**(a) Appraisal and sale of unclaimed merchandise** Any entered or unentered merchandise (except merchandise entered under [section 1557 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1557&num=0&edition=prelim), but including merchandise entered for transportation in bond or for exportation) which shall remain in a bonded warehouse pursuant to [section 1490 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1490&num=0&edition=prelim) for 6 months from the date of importation thereof, without all estimated duties, taxes, fees, interest, storage, or other charges thereon having been paid, shall be considered unclaimed and abandoned to the Government and shall be appraised and sold by the Customs Service at public auction under such regulations as the Secretary of the Treasury shall prescribe. All gunpowder and other explosive substances and merchandise liable to depreciation in value by damage, leakage, or other cause to such extent that the proceeds of sale thereof may be insufficient to pay the duties, taxes, fees, interest, storage, and other charges, if permitted to remain in 11 So in original. The word “in” probably should not appear. pursuant to [section 1490 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1490&num=0&edition=prelim) in a bonded warehouse for 6 months, may be sold forthwith, under such regulations as the Secretary of the Treasury may prescribe. Merchandise subject to sale hereunder or under [section 1559 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1559&num=0&edition=prelim) may be entered or withdrawn for consumption at any time prior to such sale upon payment of all duties, taxe

Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 1491

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Federal law — U.S. Code and appendices · legal_authorities

19 U.S.C. § 1559 — Warehouse goods deemed abandoned

Page 262 TITLE 19—CUSTOMS DUTIES § 1559 superseded by act Sept. 21, 1922, ch. 356, title IV, § 558, 42 Stat. 977, and were repealed by section 642 thereof. Section 558 of the 1922 act was superseded by section 558 of act June 17, 1930, comprising this section, and re- pealed by section 651(a)(1) of the 1930 act. AMENDMENTS 1999—Subsec. (b). Pub. L. 106–36 substituted ‘‘sub- section (h)’’ for ‘‘subsection (c)’’ in two places. 1938—Act June 25, 1938, amended section generally. Prior to amendment, section disallowed remission or refund of estimated or liquidated duty on the expor- tation of merchandise after its release from Govern- ment control or custody, with exceptions for articles made from imported materials or not conforming to specifications, on which drawback was provided by law. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1938 AMENDMENT Amendment by act June 25, 1938, effective on thir- tieth day following June 25, 1938, except as otherwise specifically provided, see section 37 of act June 25, 1938, set out as a note under section 1401 of this title. § 1559. Warehouse goods deemed abandoned after 5 years Merchandise upon which any duties or charges are unpaid, remaining in bonded warehouse be- yond 5 years from the date of importation, or such longer period of time as the Bureau of Cus- toms and Border Protection may at its discre- tion permit upon proper request being filed and good cause shown, shall be regarded as aban- doned to the Government and shall be sold under such regulations as the Secretary of the Treas- ury shall prescribe, and the proceeds of sale paid into the Treasury, as in the case of unclaimed merchandise covered by section 1493 of this title, subject to the payment to the owner or con- signee of such amo

Source: Supplied 2024 U.S. Code historical extraction · 19 U.S.C. § 1559

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