                        TITLE 19--CUSTOMS DUTIES
 
                      CHAPTER 4--TARIFF ACT OF 1930
 
                 SUBTITLE III--ADMINISTRATIVE PROVISIONS
 
       Part III--Ascertainment, Collection, and Recovery of Duties
 
Sec. 1506. Allowance for abandonment and damage

    Allowance shall be made in the estimation and liquidation of duties 
under regulations prescribed by the Secretary of the Treasury in the 
following cases:

                 (1) Abandonment within thirty days

        Where the importer abandons to the United States, within thirty 
    days after entry in the case of merchandise released without an 
    examination, or within thirty days after the release in the case of 
    merchandise sent to the Customs Service for examination, any 
    imported merchandise representing 5 per centum or more of the total 
    value of all the merchandise of the same class or kind entered in 
    the invoice or entry in which the item appears, and delivers, within 
    the applicable thirty-day period, the portion so abandoned to such 
    place as the Customs Service directs unless the Customs Service is 
    satisfied that the merchandise is so far destroyed as to be 
    nondeliverable;

                (2) Perishable merchandise, condemned

        Where fruit or other perishable merchandise has been condemned 
    at the port of entry, within ten days after landing, by the health 
    officers or other legally constituted authorities, and the 
    consignee, within five days after such condemnation, files, 
    electronically or otherwise, with the Customs Service notice 
    thereof, an invoiced description and the location thereof, and the 
    name of the vessel or vehicle in which imported.

(June 17, 1930, ch. 497, title IV, Sec. 506, 46 Stat. 732; Pub. L. 91-
271, title III, Sec. 301(m), June 2, 1970, 84 Stat. 289; Pub. L. 103-
182, title VI, Sec. 643, Dec. 8, 1993, 107 Stat. 2205.)


                            Prior Provisions

    Provisions similar to those in this section were contained in act 
Oct. 3, 1913, ch. 16, Sec. III, X, 38 Stat. 190, reenacting the 
provisions of the Customs Administrative Act of June 10, 1890, ch. 407, 
Sec. 23, 26 Stat. 140, as amended by Act May 17, 1898, ch. 341, 30 Stat. 
417, and further amended by the Payne-Aldrich Tariff Act of Aug. 5, 
1909, ch. 6, Sec. 28, 36 Stat. 103. Section III of the 1913 act was 
superseded by act Sept. 21, 1922, ch. 356, title IV, Sec. 505, 42 Stat. 
967, and repealed by section 643 thereof. Section 505 of the 1922 act 
was superseded by section 506 of act June 17, 1930, comprising this 
section, and repealed by section 651(a)(1) of the 1930 act.
    R.S. Sec. 2927 provided for the appraisal of articles damaged during 
the voyage, and for the allowances for such damages in estimating 
duties, prior to repeal by the Customs Administrative Act of June 10, 
1890, ch. 407, Sec. 29, 26 Stat. 141.
    R.S. Sec. 2928, providing for appraisement of merchandise taken from 
any wreck and of damages sustained during the course of the voyage, was 
superseded by the provisions of the Customs Administrative Act of June 
10, 1890, ch. 407, Sec. 23, 26 Stat. 140, and repealed by act Sept. 21, 
1922, ch. 356, title IV, Sec. 642, 42 Stat. 989.


                               Amendments

    1993--Par. (1). Pub. L. 103-182, Sec. 643(1), (2), substituted 
``merchandise released without an examination'' for ``merchandise not 
sent to the appraiser's stores for examination'', struck out ``of the 
examination packages or quantities of merchandise'' after ``thirty days 
after the release'', substituted ``merchandise sent to the Customs 
Service'' for ``merchandise sent to the appraiser's stores'', inserted 
``or entry'' after ``invoice'', and substituted ``such place as the 
Customs Service'' for ``such place as the appropriate customs officer'' 
and ``unless the Customs Service'' for ``unless such customs officer''.
    Par. (2). Pub. L. 103-182, Sec. 643(1), (3), inserted ``, 
electronically or otherwise,'' after ``files'' and substituted ``the 
Customs Service notice'' for ``the appropriate customs officer written 
notice''.
    1970--Par. (1). Pub. L. 91-271, Sec. 301(m)(1), substituted 
references to appropriate customs officer or such customs officer for 
references to collector wherever appearing.
    Par. (2). Pub. L. 91-271, Sec. 301(m)(2), substituted reference to 
appropriate customs officer for reference to collector.


                    Effective Date of 1970 Amendment

    For effective date of amendment by Pub. L. 91-271, see section 203 
of Pub. L. 91-271, set out as a note under section 1500 of this title.
