19 U.S.C. § 1753 — Disposition of articles entered for fairs

Page 438 TITLE 19—CUSTOMS DUTIES § 1753 (1) which is in continuous customs custody, covered by a customs exhibition bond, or in a foreign trade zone, and (2) on which no duty or internal-revenue tax has been paid, may, without payment of any duty or internal- revenue tax, be entered under bond under this section for the purpose of exhibition at a fair, or for use in constructing, installing, or maintain- ing foreign exhibits at a fair. (Pub. L. 86–14, § 3, Apr. 22, 1959, 73 Stat. 18.) Statutory Notes and Related Subsidiaries IMMUNITY FROM SEIZURE UNDER JUDICIAL PROCESS OF CULTURAL OBJECTS IMPORTED FOR TEMPORARY EXHI- BITION OR DISPLAY Presidential determination of cultural significance of objects and exhibition or display thereof in the na- tional interest, see section 2459 of Title 22, Foreign Re- lations and Intercourse. § 1753. Disposition of articles entered for fairs (a) Disposition upon payment of duties and taxes At any time before, or within 3 months after, the closing date of any fair, any article entered for such fair under section 1752 of this title may be sold or otherwise disposed of within, or may be removed from, the area of such fair. This sub- section shall apply only if, before such disposi- tion or removal— (1) the article, after the entry for such fair under section 1752 of this title, has been en- tered under any provision of the customs laws, and (2) any applicable duties and internal-rev- enue taxes are paid on such article in its con- dition and quantity, and at the rate in effect, at the time of such entry as if such article were imported or brought into the United States at the time of such entry. (b) Disposition without payment of duties or taxes At any time before, or within 3 months after, the closing date of any fair, any article entered for such fair under section 1752 of this title may, without the payment of any duties or internal- revenue taxes, be— (1) exported, (2) transferred from such fair to other cus- toms custody status or to a foreign-trade zone, (3) destroyed, or (4) abandoned to the Government. (c) Mandatory abandonment to Government If any article entered under section 1752 of this title is still in customs custody, under such entry, at the expiration of 3 months after the closing date of the fair for which it was entered, such article shall thereupon be regarded as an article abandoned to the Government and shall be subject to sale or destruction of the article and disposition of the proceeds of sale in the manner provided for in sections 1491, 1492, and 1493 of this title. For purposes of this subsection, any duties or internal-revenue taxes on the arti- cle shall be computed on the basis of its condi- tion and quantity at the time it becomes subject to sale. (d) Period for performance of certain acts Whenever any article entered under section 1752 of this title is transferred pursuant to sub- section (b)(2) or entered under subsection (a), the period prescribed for the performance of any act required by the provision governing the sta- tus to which the article is transferred, or under which the article is entered, shall run from the date of such transfer or entry. (Pub. L. 86–14, § 4, Apr. 22, 1959, 73 Stat. 18.) § 1754. Marking, packaging, and labeling require- ments (a) Marking requirements of the customs laws Articles entered under section 1752 of this title shall not be subject to any marking require- ments of the customs laws, except that when any such article is entered for consumption under section 1753 of this title it shall not be re- leased from customs custody until the marking requirements of the customs laws have been complied with. (b) Packaging, marking, or labeling require- ments of the internal-revenue laws or the Federal Alcohol Administration Act Articles entered under section 1752 of this title shall not be subject to the packaging, marking, or labeling requirements of the internal-revenue laws or of the Federal Alcohol Administration Act [27 U.S.C. 201 et seq.], except that any such article failing to comply with such require- ments— (1) shall be conspicuously marked prior to exhibition ‘‘Not labeled or packaged as re- quired by law—not for sale’’, and (2) when entered for consumption under sec- tion 1753 of this title, shall not be released from customs custody until such packaging, marking, and labeling requirements have been complied with. The application of the permit requirements of the Federal Alcohol Administration Act and the occupational taxes prescribed by chapter 51 of the Internal Revenue Code of 1986 shall be deter- mined without regard to this chapter. (Pub. L. 86–14, § 5, Apr. 22, 1959, 73 Stat. 19; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.) Editorial Notes REFERENCES IN TEXT The Federal Alcohol Administration Act, referred to in subsec. (b), is act Aug. 29, 1935, ch. 814, 49 Stat. 977, which is classified generally to subchapter I (§ 201 et seq.) of chapter 8 of Title 27, Intoxicating Liquors. For complete classification of this Act to the Code, see sec- tion 201 of Title 27 and Tables. Chapter 51 of the Internal Revenue Code of 1986, re- ferred to in subsec. (b), is classified to section 5001 et seq. of Title 26, Internal Revenue Code. AMENDMENTS 1986—Subsec. (b). Pub. L. 99–514 substituted ‘‘Internal Revenue Code of 1986’’ for ‘‘Internal Revenue Code of 1954’’. § 1755. Responsibilities of fair operator (a) Sole consignee and importer Each fair operator designated by the Sec- retary of Commerce pursuant to section 1751 of this title shall be deemed the sole consignee and importer of all articles entered under section