Page:United States Statutes at Large Volume 73.djvu/57

 73 S T A T. ]

PXJBLIC LAW 8 6 - 1 4 - A P R. 22, 1959

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(c) MANDATORY ABANDONMENT TO GOVERNMENT.—If any article entered under section 3 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 491,492, and 493 of the Tarijff Act of 1930. For purposes of this subsection, any duties or internal- 72*7,^ ^*®*' ^^^' revenue taxes on the article shall be computed on the basis of its ^^^^ u^s^c 1491, condition and quantity at the time it becomes subj ect to sale. (d)

PERIOD FOR PERFORMANCE OF CERTAIN ACTS.—Whenever

any

article entered under section 3 is transferred pursuant to subsection (b)(2) or entered under subsection (a), the period prescribed for the performance of any act required by the provision governing the status to which the article is transferred, or under which the article is entered, shall run from the date of such transfer or entry. SEC. 5. MARKING, PACKAGING, AND LABELING. (a) CUSTOMS LAWS.—Articles entered under section 3 shall not be subject to any marking requirements of the customs laws, except that when any such article is entered for consumption under section 4 it shall not be released from customs custody until the marking requirements of the customs laws have been complied with. (b) INTERNAL-REVENUE LAWS, ETC.—Articles entered under section 3 shall not be subject to the packaging, marking, or labeling requirements of the internal-revenue laws or of the Federal Alcohol Administration Act, except that any such article failing to comply with such requirements— (1) shall be conspicuously marked prior to exhibition "Not labeled or packaged as required by law—not for sale", and (2) when entered for consumption under section 4, 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 1954 shall be determined without regard to this Act. SEC. 6. RESPONSIBILITIES OF FAIR OPERATOR. (a) SOLE CONSIGNEE AND IMPORTER.—Each fair operator designated by the Secretary of Commerce pursuant to section 2 shall be deemed the sole consignee and importer of all articles entered under section 3 for the fair for which such operator has been designated. (b) EXPENSES OF CUSTOMS CUSTODY, ETC.—The actual and necessary customs charges for labor, services, and other expenses in connection with the entry, examination, appraisement, custody, abandonment, destruction, or release of articles entered under section 3, together with the necessary charges for salaries of customs officers and employees in connection with the accounting for, custody of, and supervision over, such articles, shall be reimbursed to the United States by the operator of the fair for which they are entered. Receipts from such reimbursements shall be deposited as refunds to the appropriation from which paid, in the manner provided for in section 524 of the Tariff Act of 1930, as amended (19 U.S.C.,sec. 1524). SEC. 7. REGULATIONS. The Secretary of the Treasury may prescribe such regulations as may be necessary or appropriate to carry out the provisions of this Act (other than section 2 thereof). Approved April 22, 1959.

37 u^c:J(JL

27 USC 201-212. 26 USC 5i[X)i-5692.

52 Stat. io87.

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