Page:United States Statutes at Large Volume 46 Part 1.djvu/738

 SEVENTY-FIRST CONGRESS. SEss. II. Cii. 497. 1930 . 695 in the United States and their exportation therefrom, the time SPECIAL PROVISIONS . within which drawback entries on such articles shall be filed and completed, to entitle such articles to drawback, and the payment of drawback due there on ;; (2) the identification of merchandise with- o con sumpt ion for cens umpt ion re- drawn for consumption and returned to customs custody for expor- turned for export . tation, the determination of the facts of nonconformity thereof to sample or specifications and of exportation thereof from the United States, and the payment of the drawback due thereon ; (3) the deter- Tax on alcohol used. mination and paymen t of drawb ack of int ernal-reve nue tax on domestic alcohol, including the requirement of such notices, bonds, bills of lading, and other evidence of payment of tax and exporta- tion as the Secretary of the Treasury deems necessary ; (4) the remis- Salt for curing fish. sion of duties on imported salt used in curing fish, including the Curing meats. pro du cti on of proof tha t the s alt has be en so used ; and (5) the refunding of duties paid upon imported salt used in curing exported meats, including the production of proof that the salt has been so used ; and des igna ting the per son to w hom refu nd or pa ymen t of drawback shall be made. Applic ation t o Po rto (j) SOURCE of PAYMENT.-Any drawback of duties t hat may be Rico customs receipts. authorized under the provisions of this Act shall be paid from the customs receipts of Porto Rico, if the duties were originally paid into the Treasury of Porto Rico. SEC. 314. REIMPORTATION OF TAX-FREE EXPORTS. fre e Reimportationoftax- exports. Upon the reimportation of articles once exported, of the growth, Payment of internal revenue tax on domes- product, or manufacture of the United States, upon which no inter- tic articles. nal tax has been assessed or paid, or upon which such tax has been paid and refunded by allowance or drawback, there shall be levied, col le cte d, and paid a du ty equal to the tax imposed upon su ch articles by the internal revenue laws at the time of reimportation, except articles manufactured in bonded warehouses and exported Original duty if f rom pursuant to law, which shall be subject to the same rate of duty as imported ar ehou~ in If originally imported, but proof of the identity of such articles shall be made under regulations to be prescribed by the Secretary of the Treas ury. SEC. 315. EFFECTIVE D ATE OF RATES OF DUT Y. Effective dates, etc. On and after the day when this Act shall go in to effect all goods, of approval ofAct day wares, and merchandise previously imported, for which no entry has been made, and all goods, wares, and merchandise previously entered without payment of duty and under bond for warehousing, trans- portat ion, or any other purpose, for w hich no permit of delivery to the importer or his agent has been issued, shall be subjected to the duties imposed by this Act and to no other duty upon the entry Proviso. or the withdrawal thereof : Provid ed, That when duties are ba sed If based on weight. upon the weight of merchandise deposited in any public or private bonded warehouse, said duties shall, except as provided in section 562 of t his Act (relatin g to man ipulatin g warehou ses), be levied and collected upon the weight of such merc handi se at the time of its entry. SEC. 316. CU BAN RECIPROCITY TREATY NOT AFFECTED. Cuban recipr ocity treaty. Nothing in this Act shall be construed to abrogate or in any of Provisions of, not manner impair or affect the provisions of the treaty of commercial vol. 33, pp. 2138, 3. recipr ocity conc luded betwe en the Unit ed St ates and th e Rep ublic of Cu ba on De cemb er 11, 1 902, or the prov isi ons of the Act of December 17, 1903, chapter 1.

�