§ 1558. No remission or refund after release of merchandise
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/usc/title-19/section-1558A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Exceptions No remission, abatement, refund, or drawback of estimated or liquidated duty shall be allowed because of the exportation or destruction of any merchandise after its release from the custody of the Government, except in the following cases:
(1)When articles are exported with respect to which a drawback of duties is expressly provided for by law;
(2)When prohibited articles have been regularly entered in good faith and are subsequently exported or destroyed pursuant to a law of the United States and under such regulations as the Secretary of the Treasury may prescribe; and
(3)When articles entered under bond, under any provision of law, are destroyed within the bonded period as provided for in section 1557 of this title, or are destroyed within the bonded period by death, accidental fire, or other casualty, and proof of such destruction is furnished which shall be satisfactory to the Secretary of the Treasury, in which case any accrued duties shall be remitted or refunded and any condition in the bond that the articles shall be exported shall be deemed to have been satisfied.
(b)Payment of duties required notwithstanding export or destruction of articles; exception When articles are exported or destroyed under customs supervision after once having been released from customs custody, as provided for in subsection
(h)1 of section 1304 of this title, such exportation or destruction shall not exempt such articles from the payment of duties other than the marking duty provided for in such subsection (h).
(June 17, 1930, ch. 497, title IV, § 558, 46 Stat. 744; June 25, 1938, ch. 679, § 24, 52 Stat. 1088; Pub. L. 106–36, title I, § 1001(b)(9), June 25, 1999, 113 Stat. 132.)
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- 1
- June 17, 1930, ch. 497
- 46 Stat. 744
- June 25, 1938, ch. 679, § 24
- 52 Stat. 1088
- Pub. L. 106–36, title I, § 1001(b)(9)
- 113 Stat. 132
- Pub. L. 106–36, title II, § 2423(a)
- 113 Stat. 180
- act Feb. 27, 1877, ch. 69, § 1
- 19 Stat. 247
- act Sept. 21, 1922, ch. 356, title IV, § 558
- 42 Stat. 977
- Pub. L. 106–36
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§ 1558
No remission or refund after release of merchandise
C.F.R.×4
Fed. Reg.×3
Stat.×3
Stat. Comp.×1
Cite1
ActJune 17, 1930, ch. 497
Stat.46 Stat. 744
ActJune 25, 1938, ch. 679, § 24
Stat.52 Stat. 1088
Cites 17 · showing 8Cited by 11 across 4 sources