19 U.S.C. § 1310 — Free importation of merchandise recov-

Page 76 TITLE 19—CUSTOMS DUTIES § 1310 this section] shall apply only with respect to articles withdrawn as provided in section 309(a) of the Tariff Act of 1930, as amended [subsec. (a) of this section], on or after the date of the enactment of this Act [July 7, 1960].’’ EFFECTIVE DATE OF 1953 AMENDMENT; SAVINGS PROVISION Amendment by act Aug. 8, 1953, effective on and after thirtieth day following Aug. 8, 1953, and savings provi- sion, see notes set out under section 1304 of this title. 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. § 1310. Free importation of merchandise recov- ered from sunken and abandoned vessels Whenever any vessel laden with merchandise, in whole or in part subject to duty, has been sunk in any river, harbor, bay, or waters subject to the jurisdiction of the United States, and within its limits, for the period of two years and is abandoned by the owner thereof, any person who may raise such vessel shall be permitted to bring any merchandise recovered therefrom into the port nearest to the place where such vessel was so raised free from the payment of any duty thereupon, but under such regulations as the Secretary of the Treasury may prescribe. (June 17, 1930, ch. 497, title III, § 310, 46 Stat. 691.) Editorial Notes PRIOR PROVISIONS Provisions similar to those in this section were con- tained in act Oct. 3, 1913, ch. 16, § IV, L, 38 Stat. 197, su- perseding similar provisions of previous tariff acts. That section was superseded by act Sept. 21, 1922, ch. 356, title III, § 310, 42 Stat. 938, and repealed by section 321 of that act. Section 310 of act Sept. 21, 1922, was su- perseded by section 310 of act June 17, 1930, and re- pealed by section 651(a)(1) of the 1930 act. § 1311. Bonded manufacturing warehouses All articles manufactured in whole or in part of imported materials, or of materials subject to internal-revenue tax, and intended for expor- tation without being charged with duty, and without having an internal-revenue stamp af- fixed thereto, shall, under such regulations as the Secretary of the Treasury may prescribe, in order to be so manufactured and exported, be made and manufactured in bonded warehouses similar to those known and designated in Treas- ury Regulations as bonded warehouses, class six: Provided, That the manufacturer of such articles shall first give satisfactory bonds for the faith- ful observance of all the provisions of law and of such regulations as shall be prescribed by the Secretary of the Treasury: Provided further, That the manufacture of distilled spirits from grain, starch, molasses, or sugar, including all dilu- tions or mixtures of them or either of them, shall not be permitted in such manufacturing warehouses. Whenever goods manufactured in any bonded warehouse established under the provisions of the preceding paragraph shall be exported di- rectly therefrom or shall be duly laden for transportation and immediate exportation under the supervision of the proper officer who shall be duly designated for that purpose, such goods shall be exempt from duty and from the requirements relating to revenue stamps. No flour, manufactured in a bonded manufac- turing warehouse from wheat imported after ninety days after June 17, 1930, shall be with- drawn from such warehouse for exportation without payment of a duty on such imported wheat equal to any reduction in duty which by treaty will apply in respect of such flour in the country to which it is to be exported. Any materials used in the manufacture of such goods, and any packages, coverings, vessels, brands, and labels used in putting up the same may, under the regulations of the Secretary of the Treasury, be conveyed without the payment of revenue tax or duty into any bonded manufac- turing warehouse, and imported goods may, under the aforesaid regulations, be transferred without the exaction of duty from any bonded warehouse into any bonded manufacturing ware- house; but this privilege shall not be held to apply to implements, machinery, or apparatus to be used in the construction or repair of any bonded manufacturing warehouse or for the prosecution of the business carried on therein. Articles or materials received into such bond- ed manufacturing warehouse or articles manu- factured therefrom may be withdrawn or re- moved therefrom for direct shipment and expor- tation or for transportation and immediate ex- portation in bond to foreign countries or to the Philippine Islands under the supervision of the officer duly designated therefor by the appro- priate customs officer of the port, who shall cer- tify to such shipment and exportation, or lad- ening for transportation, as the case may be, de- scribing the articles by their mark or otherwise, the quantity, the date of exportation, and the name of the vessel: Provided, That the by-prod- ucts incident to the processes of manufacture, including waste derived from cleaning rice in bonded warehouses under the Act of March 24, 1874, ch. 65, 18 Stat. 24, in said bonded ware- houses may be withdrawn for domestic con- sumption on the payment of duty equal to the duty which would be assessed and collected by law if such waste or by-products were imported from a foreign country: Provided, That all waste material may be destroyed under Government supervision. All labor performed and services rendered under these provisions shall be under the supervision of a duly designated officer of the customs and at the expense of the manufac- turer. A careful account shall be kept by the appro- priate customs officer of all merchandise deliv- ered by him to any bonded manufacturing ware- house, and a sworn monthly return, verified by the customs officers in charge, shall be made by the manufacturer containing a detailed state- ment of all imported merchandise used by him in the manufacture of exported articles. Before commencing business the proprietor of any manufacturing warehouse shall file with the Secretary of the Treasury a list of all the arti- cles intended to be manufactured in such ware- house, and state the formula of manufacture and the names and quantities of the ingredients to be used therein.