Page:United States Statutes at Large Volume 46 Part 1.djvu/787

 744 SEV ENTY-FIRS T C ONGRESS. SEs s. II. CH. 497 . 1930 . A DMIN ISTRA TIVE PRO - SEC. 557. ENTRY FOR WARE HOUSE -WAR EHOU SE P ERIO D-DR AW- VISIONS. Entry for warehouse . BACK. Articles deposited at risk of owner. Any merchandise subject to duty, with the exception of perishable articles and explosive substances other than firecrackers, may be entered for warehousing and be deposited in a bonded warehouse at the expense and risk of the owner, importer, or consignee. Su ch Withdrawal In three merchandise may be withdrawn, at any time within three years (or years for consumption. ten months in te case of grain) from the date of importation, or consumption upon payment of the duties and charges accruing thereon at the rate of duty imposed by law upon such merchandise Forexpertationr at the date of withdrawal ; or may be withdrawn for exportation or for transportation and exportation to a foreign country, or for ship- ment or for transportation and shipment to the Virgin Islands, American Samoa, or the island of Guam, without the payment of duties thereon, or for transpo rtation and re warehous ing at another Tlmelimit. port : Provided, That the total period of time for which such mer- chandise may remain in bonded warehouse shall not exceed three years (or ten months in the case of grain) from the date of importa- Refund of duties on tion. Merchandise upon which the duties have been paid and which goods withdrawn for e xport . shall have remained continuously in bonded warehouse or otherwise in the custody and under the control of customs officers, may be entered or with drawn at any ti me withi n three years ( or ten months in the case of gra in) after the date of importation fo r exportation or for transportation and exportation to a foreign country, or for ship- ment or for transportation and shipment to the Virgin Islands, American Samoa, or the island of Guam, under such regulations as the Secretary of the Treasury shall prescribe, and upon such entry or withdrawal, and exportation or shipment, 99 per centum of the d uties th ereon s hall be refunde d. 3~ gc tioni nlie uof Me rchandi se enter ed unde r bond, under a ny prov ision of law, m ay, upon pay ment of all cha rges ot her than duty o n the me rchandi se, be destroyed, at the request and at the expense of the consignee, within the bonded period under customs supervision, in lieu of exportation, and upon such destruction the entry of such merchandise shall be liquidated without payment of duty and any duties collected shall be refunded. No remission or re- SEC. 558. NO REMISSION OR REFUND AFTER DELIVERY OF MER- fund after delivery. CHANDISE. str D ict whack, etc., r e No remission, abatement, refund, or drawback of estimated or f rom duty paid expo rts. liquidated duty shall be allowed on the exportation of any merchan- dise after its release from the custody or control of the Government except i n case of the e xportat ion of a rticles manufac tured o r pro- duced in whole or in pa rt from importe d mater ials, or not co nform- ing to sample or specifications, on which a drawback of duties is expressly provided for by law. Abandoned goods. SEC. 559. WAREHOUSE GOODS DEEMED ABANDON ED AFTER THREE YEARS. Goods three years in Me rchandi se upon which a ny duti es or ch arges a re unpai d, rema in- bonde d war ehous e deemed abandoned. lug in bonded warehouse beyond three years (or ten months in the case of grain) from the date of importation, shall be regarded as sale, etc. abandoned to the Government and shall be sold under such regula- tions as the Secretary of the Treasury shall prescribe, and the pro- ceeds of sale paid into the Treasury, as in the case of unclaimed A%M , p .727° merchandise covered by section 493 of this Act, subject to the pay- ment to the owner or consignee of such amount, if any, as shall if duty paid, no remain after deduction of duties, charges, and expenses. Merchan- tonger in customs tr ., con- dice upon which all duties and charges have been paid, remaining I

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