19 U.S.C. § 1506 — Allowance for abandonment and damage

Page 207 TITLE 19—CUSTOMS DUTIES § 1506 EFFECTIVE DATE OF 1996 AMENDMENT Pub. L. 104–295, § 2(b), Oct. 11, 1996, 110 Stat. 3515, pro- vided that: ‘‘The amendment made by subsection (a) [amending this section] shall apply to claims made pur- suant to section 520(d) of the Tariff Act of 1930 (19 U.S.C. 1520(d)) on or after June 7, 1996.’’ EFFECTIVE DATE OF 1984 AMENDMENT Amendment by Pub. L. 98–573 effective on 30th day after Oct. 30, 1984, see section 214(c)(5)(A) of Pub. L. 98–573, set out as a note under section 1304 of this title. EFFECTIVE DATE OF 1983 AMENDMENT Amendment by Pub. L. 97–446 applicable with respect to merchandise entered on and after 30th day after Jan. 12, 1983, see section 201(g) of Pub. L. 97–446, set out as a note under section 1484 of this title. 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 li- abilities of the United States Customs Service of the Department of the Treasury, including functions of the Secretary of the Treasury relating thereto, to the Sec- retary of Homeland Security, and for treatment of re- lated 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 Novem- ber 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 Se- curity, treated as if included in Pub. L. 107–296 as of Nov. 25, 2002, see section 211 of Title 6, as amended gen- erally 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. § 1506. Allowance for abandonment and damage Allowance shall be made in the estimation and liquidation of duties under regulations pre- scribed 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 exam- ination, or within thirty days after the release in the case of merchandise sent to the Cus- toms 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 in- voice or entry in which the item appears, and delivers, within the applicable thirty-day pe- riod, the portion so abandoned to such place as the Customs Service directs unless the Cus- toms 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, with- in ten days after landing, by the health offi- cers or other legally constituted authorities, and the consignee, within five days after such condemnation, files, electronically or other- wise, with the Customs Service notice thereof, an invoiced description and the location there- of, 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.) Editorial Notes PRIOR PROVISIONS Provisions similar to those in this section were con- tained in act Oct. 3, 1913, ch. 16, § III, X, 38 Stat. 190, re- enacting the provisions of the Customs Administrative Act of June 10, 1890, ch. 407, § 23, 26 Stat. 140, as amend- ed 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 re- pealed by section 651(a)(1) of the 1930 act. R.S. § 2927 provided for the appraisal of articles dam- aged 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 provi- sions 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 appraiser’s stores for ex- amination’’, struck out ‘‘of the examination packages or quantities of merchandise’’ after ‘‘thirty days after the release’’, substituted ‘‘merchandise sent to the Cus- toms Service’’ for ‘‘merchandise sent to the appraiser’s stores’’, inserted ‘‘or entry’’ after ‘‘invoice’’, and sub- stituted ‘‘such place as the Customs Service’’ for ‘‘such place as the appropriate customs officer’’ and ‘‘unless the Customs Service’’ for ‘‘unless such customs offi- cer’’. Par. (2). Pub. L. 103–182, § 643(1), (3), inserted ‘‘, electronically or otherwise,’’ after ‘‘files’’ and sub- stituted ‘‘the Customs Service notice’’ for ‘‘the appro- priate customs officer written notice’’. 1970—Par. (1). Pub. L. 91–271, § 301(m)(1), substituted references to appropriate customs officer or such cus- toms officer for references to collector wherever ap- pearing. Par. (2). Pub. L. 91–271, § 301(m)(2), substituted ref- erence 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 li- abilities of the United States Customs Service of the Department of the Treasury, including functions of the Secretary of the Treasury relating thereto, to the Sec- retary of Homeland Security, and for treatment of re- lated 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 Novem- ber 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 Se- curity, treated as if included in Pub. L. 107–296 as of Nov. 25, 2002, see section 211 of Title 6, as amended gen- Page 208 TITLE 19—CUSTOMS DUTIES § 1507 erally 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. § 1507. Tare and draft (a) In general The Secretary of the Treasury is authorized to prescribe and issue regulations for the ascer- tainment of tare upon imported merchandise, including the establishment of reasonable and just schedule tares therefor, but (except as oth- erwise provided in this section) there shall not be any allowance for draft or for impurities, other than excessive moisture and impurities not usually found in or upon such or similar merchandise. (b) Crude oil and petroleum products In ascertaining tare on imports of crude oil, and on imports of petroleum products, allow- ance shall be made for all detectable moisture and impurities present in, or upon, the imported crude oil or petroleum products. (June 17, 1930, ch. 497, title IV, § 507, 46 Stat. 732; Pub. L. 100–418, title I, § 1902(a), Aug. 23, 1988, 102 Stat. 1312.) Editorial Notes PRIOR PROVISIONS Provisions similar to those in this section were con- tained in act Sept. 21, 1922, ch. 356, title IV, § 506, 42 Stat. 968. That section was superseded by section 507 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act. A prior provision relative to the allowance of tare, prohibiting any allowance for draught, was contained in R.S. § 2898, prior to repeal by act Sept. 21, 1922, ch. 356, title IV, § 642, 42 Stat. 989. AMENDMENTS 1988—Pub. L. 100–418 designated existing provision as subsec. (a), substituted ‘‘(except as otherwise provided in this section) there shall not be’’ for ‘‘in no case shall there be’’, and added subsec. (b). Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1988 AMENDMENT Pub. L. 100–418, title I, § 1902(b), Aug. 23, 1988, 102 Stat. 1313, as amended by Pub. L. 100–647, title IX, § 9001(a)(18), Nov. 10, 1988, 102 Stat. 3808, provided that: ‘‘The amendment made by this section [amending this section] shall apply with respect to articles entered, or withdrawn from warehouse for consumption, after Oc- tober 1, 1988.’’ § 1508. Recordkeeping (a) Requirements Any— (1) owner, importer, consignee, importer of record, entry filer, or other party who— (A) imports merchandise into the customs territory of the United States, files a draw- back claim, or transports or stores merchan- dise carried or held under bond, or (B) knowingly causes the importation or transportation or storage of merchandise carried or held under bond into or from the customs territory of the United States; (2) agent of any party described in paragraph (1); or (3) person whose activities require the filing of a declaration or entry, or both; shall make, keep, and render for examination and inspection records (which for purposes of this section include, but are not limited to, statements, declarations, documents and elec- tronically generated or machine readable data) which— (A) pertain to any such activity, or to the information contained in the records required by this chapter in connection with any such activity; and (B) are normally kept in the ordinary course of business. (b) Exports and imports relating to USMCA countries (1) Definitions In this subsection: (A) USMCA; USMCA country The terms ‘‘USMCA’’ and ‘‘USMCA coun- try’’ have the meanings given those terms in section 4502 of this title. (B) USMCA certification of origin The term ‘‘USMCA certification of origin’’ means the certification established under ar- ticle 5.2.1 of the USMCA that a good quali- fies as an originating good under the USMCA. (2) Exports to USMCA countries Any person who completes a USMCA certifi- cation of origin or provides a written represen- tation for a good exported from the United States to a USMCA country shall make, keep, and, pursuant to rules and regulations pre- scribed by the Secretary of the Treasury, render for examination and inspection, all records and supporting documents related to the origin of the good (including the certifi- cation or copies thereof), including records re- lated to— (A) the purchase, cost, value, and shipping of, and payment for, the good; (B) the purchase, cost, value, and shipping of, and payment for, all materials, including indirect materials, used in the production of the good; and (C) the production of the good in the form in which it was exported or the production of the material in the form in which it was sold. (3) Exports under the Canadian Agreement Any person who exports, or who knowingly causes to be exported, any merchandise to Canada during such time as the United States- Canada Free-Trade Agreement is in force with respect to, and the United States applies that Agreement to, Canada shall make, keep, and render for examination and inspection such records (including certifications of origin or copies thereof) which pertain to the expor- tations. (4) Imports into the United States (A) In general Any importer who claims preferential tar- iff treatment under the USMCA for a good imported into the United States from a USMCA country shall make, keep, and, pur- suant to rules and regulations prescribed by