[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR158.43]



[Page 223-224]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 158_RELIEF FROM DUTIES ON MERCHANDISE LOST, DAMAGED, ABANDONED, OR 

EXPORTED--Table of Contents

 

         Subpart D_Destroyed, Abandoned, or Exported Merchandise

 

Sec.  158.43  Abandonment or destruction of merchandise in bond.



    Allowance in duties for merchandise entered under bond destroyed 

under section 557(c), Tariff Act of 1930, as amended (19 U.S.C. 

1557(c)), or for merchandise in bonded warehouse abandoned to the 

Government under section 563(b), Tariff Act of 1930, as amended (19 

U.S.C. 1563(b)), shall be subject to the following conditions:

    (a) Application by importer. The importer shall file an application 

for abandonment or destruction of merchandise in bond with the port 

director on Customs From 3499, with the title modified to read 

``Application and Permit to Abandon (or Destroy) Goods in Bond.'' When 

an application is for permission to destroy, the proposed method of 

destruction shall be stated in the application and be subject to the 

approval of the port director.

    (b) Concurrence of warehouse proprietor. An application to abandon 

or destroy warehoused merchandise shall



[[Page 224]]



not be approved unless concurred in by the warehouse proprietor.

    (c) Abandonment--(1) Costs. When in the opinion of the port director 

the abandonment of merchandise under section 563(b), Tariff Act of 1930, 

as amended (19 U.S.C. 1563(b)), will involve any expense or cost to the 

Government, or if the merchandise is worthless or unsalable, or cannot 

be sold for a sum sufficient to pay the expenses of sale, such 

abandonment shall not be permitted unless the importer deposits a sum 

which in the opinion of the port director will be sufficient to save the 

Government harmless from any expense or cost resulting from such 

abandonment. The sum so advanced shall be placed in a special deposit 

account and expended to cover the cost of destruction or to meet any 

deficit should the merchandise be sold and the proceeds of sale be less 

than the expenses of such sale. After meeting such expenses or deficit, 

any balance remaining shall be refunded to the importer. However, the 

applicant may elect to destroy such merchandise under Customs 

supervision pursuant to the provisions of section 557(c), Tariff Act of 

1930, as amended (19 U.S.C. 1557(c)).

    (2) Time period. The importer may abandon his warehoused merchandise 

voluntarily to the Government within 3 years from the date of 

importation.

    (d) Destruction--(1) Costs. Destruction of merchandise under section 

557(c), Tariff Act of 1930, as amended (19 U.S.C. 1557(c)), shall be at 

the expense of the importer.

    (2) Time period. The importer may request destruction of his 

warehoused merchandise within 5 years from the date of importation.

    (e) Action by port director. When the conditions set forth in 

paragraphs (a) through (d) of this section are met, the port director 

may grant applications and make an allowance in duties for the 

merchandise abandoned or destroyed. In any case where doubt exists, the 

matter shall be referred to the Commissioner of Customs.



(Secs. 557, 563, 46 Stat. 744, as amended, 746, as amended; 19 U.S.C. 

1557, 1563)



[T.D. 72-258, 37 FR 20171, Sept. 27, 1972, as amended by T.D. 79-221, 44 

FR 46829, Aug. 9, 1979]