                        TITLE 19--CUSTOMS DUTIES
 
                      CHAPTER 4--TARIFF ACT OF 1930
 
                 SUBTITLE III--ADMINISTRATIVE PROVISIONS
 
     Part IV--Transportation in Bond and Warehousing of Merchandise
 
Sec. 1557. Entry for warehouse


(a) Withdrawal of merchandise; time; payment of charges

    (1) Any merchandise subject to duty (including international travel 
merchandise), 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 
\1\ purchaser, importer, or consignee. Such merchandise may be 
withdrawn, at any time within 5 years from the date of importation, for 
consumption upon payment of the duties and charges accruing thereon at 
the rate of duty imposed by law upon such merchandise at the date of 
withdrawal; or may be withdrawn for exportation or for transportation 
and exportation to a foreign country, or for shipment or for 
transportation and shipment to the Virgin Islands, American Samoa, Wake 
Island, Midway Islands, Kingman Reef, Johnston Island, or the island of 
Guam, without the payment of duties thereon, or for transportation and 
rewarehousing at another port or elsewhere, or for transfer to another 
bonded warehouse at the same port; except that--
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    \1\ So in original. Probably should be followed by a comma.
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        (A) the total period of time for which such merchandise may 
    remain in bonded warehouse shall not exceed 5 years from the date of 
    importation; and
        (B) turbine fuel may be withdrawn for use under section 1309 of 
    this title without the payment of duty if an amount equal to the 
    quantity of fuel withdrawn is shown to be used within 30 days after 
    the day of withdrawal, but duties (together with interest payable 
    from the date of the withdrawal at the rate of interest established 
    under section 6621 of title 26) shall be deposited by the 40th day 
    after the day of withdrawal on fuel that was withdrawn in excess of 
    the quantity shown to have been so used during such 30-day period.

    (2) Merchandise upon which the duties have been paid and which shall 
have remained continuously in bonded warehouse or otherwise in the 
custody and under the control of customs officers, may be entered or 
withdrawn at any time within 5 years after the date of importation for 
exportation or for transportation and exportation to a foreign country, 
or for shipment or for transportation and shipment to the Virgin 
Islands, American Samoa, Wake Island, Midway Islands, Kingman Reef, 
Johnston Island, 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, the duties thereon shall be 
refunded.

(b) Transferal of right of withdrawal

    The right to withdraw any merchandise entered in accordance with 
subsection (a) of this section for the purposes specified in such 
subsection may be transferred upon compliance with regulations 
prescribed by the Secretary of the Treasury and upon the filing by the 
transferee of a bond in such amount and containing such conditions as 
the Secretary of the Treasury shall prescribe. The bond shall include an 
obligation to pay, with respect to the merchandise the subject of the 
transfer, all unpaid regular, increased, and additional duties, all 
unpaid taxes imposed upon or by reason of importation, and all unpaid 
charges and exactions. Such transfers shall be irrevocable, shall 
relieve the transferor from all customs liability with respect to 
obligations assumed by the transferee under the bond herein provided 
for, and shall confer upon the transferee all rights to the privileges 
provided for in this section and in sections 1562 and 1563 of this title 
which were vested in the transferor prior to the transfer. The 
transferee shall also have the right to receive all lawful refunds of 
money paid by him to the United States with respect to the merchandise 
the subject of the transfer, and shall have the right to file a protest 
under section 1514 of this title to the same extent that such right 
would have been available to the transferor. Notice of liquidation shall 
be given to the transferee in the form and manner prescribed by the 
Secretary of the Treasury. A transferee may further transfer the right 
to withdraw merchandise, subject to the provisions of this subsection 
relating to original transfers.

(c) Destruction of merchandise at request of consignee

    Merchandise entered under bond, under any provision of law, may, 
upon payment of all charges other than duty on the merchandise, 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.

(d) Withdrawal before payment

    Merchandise may be withdrawn for consumption without the payment of 
the duty thereon if the importer of record or transferee is permitted to 
pay duty at a later time pursuant to regulations prescribed by the 
Secretary under section 1505 of this title.

(June 17, 1930, ch. 497, title IV, Sec. 557, 46 Stat. 744; June 25, 
1938, ch. 679, Secs. 2, 22(a), 23(a), 52 Stat. 1077, 1087, 1088; Aug. 8, 
1953, ch. 397, Sec. 21(a), 67 Stat. 519; June 30, 1955, ch. 258, 
Sec. 2(a) (4), 69 Stat. 242; Pub. L. 91-271, title III, Sec. 301(t), 
June 2, 1970, 84 Stat. 290; Pub. L. 91-685, Sec. 1, Jan. 12, 1971, 84 
Stat. 2069; Pub. L. 95-410, title I, Sec. 108(a), (b)(1), Oct. 3, 1978, 
92 Stat. 892; Pub. L. 97-446, title II, Sec. 201(f), Jan. 12, 1983, 96 
Stat. 2350; Pub. L. 103-182, title VI, Sec. 665, Dec. 8, 1993, 107 Stat. 
2215; Pub. L. 106-36, title II, Sec. 2409, June 25, 1999, 113 Stat. 
171.)


                            Prior Provisions

    Provisions similar to those in this section were contained in act 
Sept. 21, 1922, ch. 356, title IV, Sec. 557, 42 Stat. 977. That section 
was superseded by section 557 of act June 17, 1930, comprising this 
section, and repealed by section 651(a)(1) of the 1930 act.
    Prior provisions dealing with the subject matter of this section 
were contained in the following statutes, all of which were repealed by 
act Sept. 21, 1922, ch. 356, title IV, Secs. 642, 643, 42 Stat. 989:
    Act Oct. 3, 1913, ch. 16, Sec. III, S, 38 Stat. 189, reenacting the 
provisions of Customs Administrative Act of June 10, 1890, ch. 407, 
Sec. 20, 26 Stat. 140, as amended by act Oct. 1, 1890, ch. 1244, 
Sec. 54, 26 Stat. 624, and act Dec. 15, 1902, ch. 1, 32 Stat. 753, and 
as reenacted by Payne-Aldrich Tariff Act, Aug. 5, 1909, ch. 6, Sec. 28, 
36 Stat. 101, and authorizing the withdrawal for consumption of 
merchandise deposited in any public or private bonded warehouse within 
three years from date of importation, on payment of duties and charges 
to which it might be subject at the time of such withdrawal;
    Res. Sept. 5, 1916, ch. 441, 39 Stat. 725, extending the time for 
which merchandise for exportation to Mexico might remain in bonded 
warehouse;
    R.S. Sec. 2962, authorizing the deposit of merchandise, with 
specified exceptions, when duly entered and bonded for warehousing, in 
any public warehouse owned or leased by the United States, the private 
warehouse of the importer used exclusively for the storage of the 
importer's warehoused merchandise, or a warehouse used as a general 
warehouse for the storage of warehoused merchandise; section 2964, 
providing that when the owner, etc., should make entry for warehousing, 
the collector should take possession and deposit the merchandise in the 
public stores, or in stores to be agreed on, there to be kept at the 
risk of the owner, importer, etc., and subject to their order, on 
payment of duties and expenses to be ascertained on entry, and secured 
by bond with surety; section 2970 (superseded by Customs Administrative 
Act of June 10, 1890, ch. 407, Sec. 20, 26 Stat. 140), relative to the 
withdrawal of merchandise; section 2971, authorizing withdrawal for 
exportation, or transshipment to the Pacific Coast, and providing for 
exclusion of periods when exportation or transshipment should be 
prevented in computing the three years; section 2977 relative to return 
of duties on merchandise upon which duties had been paid; section 3000 
authorizing withdrawal and transportation to a bonded warehouse in 
another district and rewarehousing thereat; section 3001, as amended by 
act Feb. 27, 1877, ch. 69, Sec. 1, 19 Stat. 247, authorizing the 
Secretary of the Treasury to prescribe the form of bond to be given for 
transportation under the preceding section, and the time for delivery, 
and imposing a penalty and providing for forfeiture for failure to 
transport and deliver within the time limited; sections 3002 and 3003, 
as amended by act Feb. 27, 1877, ch. 69, Sec. 1, 19 Stat. 247, and 
section 3004, as amended by act Sept. 25, 1890, ch. 917, Sec. 2, 26 
Stat. 470, authorizing withdrawal for exportation to Mexico by certain 
routes, and through certain ports;
    R.S. Sec. 2967, which provided that merchandise imported into the 
port of Louisville, and destined for Jeffersonville, might be landed and 
warehoused at Jeffersonville, was superseded by the Plan of 
Reorganization of the Customs Service set out in a note to section 1 of 
this title, and repealed by act Sept. 21, 1922, ch. 356, title IV, 
Sec. 642, 42 Stat. 989.


                               Amendments

    1999--Subsec. (a)(1). Pub. L. 106-36 inserted ``(including 
international travel merchandise)'' after ``Any merchandise subject to 
duty'' in first sentence of introductory provisions.
    1993--Subsec. (a). Pub. L. 103-182 designated first two sentences as 
par. (1), substituted ``; except that--'' along with subpars. (A) and 
(B) for ``: Provided, That the total period of time for which such 
merchandise may remain in bonded warehouse shall not exceed 5 years from 
the date of importation.'', and designated remaining portion of subsec. 
(a) as par. (2).
    1983--Subsec. (a). Pub. L. 97-446, Sec. 201(f)(1), inserted 
``purchaser'' after ``risk of the owner''.
    Subsec. (d). Pub. L. 97-446, Sec. 201(f)(2), substituted ``importer 
of record'' for ``consignee'' before ``or transferee''.
    1978--Subsec. (a). Pub. L. 95-410, Sec. 108(b)(1), substituted ``5 
years'' for ``three years'' wherever appearing.
    Subsec. (d). Pub. L. 95-410, Sec. 108(a), added subsec. (d).
    1971--Subsec. (b). Pub. L. 91-685 substituted provisions which 
granted the transferee the right to file a protest under section 1514 of 
this title to the same extent that such right would have been available 
to the transferor and required notice of liquidation to be given the 
transferee in the form and manner prescribed by the Secretary of the 
Treasury for former provisions which denied the transferee the right to 
file any protest under section 1514 of this title except as to decisions 
with respect to his rights under subsec. (c) of this section or under 
section 1562 or 1563 of this title or against a decision as to the rate 
or amount of duty, tax, charge, or exaction when such rate or amount has 
been changed by statute or proclamation on or after the date of the 
transfer, or the right to file an appeal for reappraisement under 
section 1501 of this title, except when subsequent to the transfer and 
before a withdrawal for consumption has been deposited for the 
merchandise, it has been charge changed in condition pursuant to section 
1311 or 1562 of this title in a manner which necessitates that it be 
appraised in its changed condition in order that the correct amount of 
duties may be assessed, and prohibited any new or separate liquidation, 
reliquidation, or determination to be made in name of, or on behalf of, 
a transferee, except with regard to any matter which may arise under 
subsec. (c) of this section or section 1562 or 1563 of this title when 
the transferee has invoked either of these sections, and in the case of 
a statutory or proclaimed change in the rate of duty, tax, charge, or 
exaction applicable to the merchandise the subject of the transfer and 
effective on or after the date of the transfer.
    1970--Subsec. (b). Pub. L. 91-271 substituted ``a protest contesting 
an appraisement decision in accordance with section 1514 of this title'' 
for ``an appeal for reappraisement under section 1501 of this title''.
    1955--Subsec. (a). Act June 30, 1955, inserted ``Johnston Island'' 
in two places.
    1953--Subsec. (b). Act Aug. 8, 1953, provided that all transfers 
shall be irrevocable; that in the case of each transfer the transferee 
shall file a bond undertaking to pay all unpaid duties, taxes, charges, 
and exactions on the merchandise the subject of the transfer; and that a 
transferee shall have no right to file a protest under section 1514 of 
this title, or to a separate liquidation in his behalf, unless the rate 
of duty, tax, charge, or exaction has been changed pursuant to statute 
or proclamation after the right to withdraw the merchandise was 
transferred to him.
    1938--Act June 25, 1938, amended section generally, and among other 
changes, inserted ``Wake Island, Midway Islands, Kingman Reef'' before 
``or the island of Guam,'' and struck out ``(or ten months in the case 
of grain)'' wherever appearing.


                    Effective Date of 1983 Amendment

    Amendment by Pub. L. 97-446 applicable with respect to merchandise 
entered on and after 30th day after Jan. 12, 1983, see section 201(g) of 
Pub. L. 97-446, set out as a note under section 1484 of this title.


                    Effective Date of 1978 Amendment

    Section 108(b)(2) of Pub. L. 95-410 provided that: ``For purposes of 
applying the amendments made by paragraph (1) [amending this section and 
section 1559 of this title] to merchandise remaining in a bonded 
warehouse on the date of enactment of this Act [Oct. 3, 1978], any 
period of time the merchandise was in the bonded warehouse before that 
date shall be disregarded.''


                    Effective Date of 1971 Amendment

    Section 2 of Pub. L. 91-685 provided that: ``The amendment made by 
the first section of this Act [amending this section] shall apply with 
respect to articles entered for warehousing on or after the date of the 
enactment of this Act [Jan. 12, 1971].''


                    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.


                    Effective Date of 1955 Amendment

    Amendment by act June 30, 1955, effective July 1, 1955, see note set 
out under section 1401 of this title.


                    Effective Date of 1953 Amendment

    Section 21(b) of act Aug. 8, 1953, provided that: ``Notwithstanding 
any other provision of this Act [amending this section and sections 258, 
1001, 1201, 1304, 1308, 1309, 1313, 1315, 1317, 1321, 1431, 1439, 1440, 
1482, 1484, 1486, 1487, 1489, 1498, 1501, 1503, 1508, 1520, 1523, and 
1562 of this title, enacting sections 1322 and 1646a of this title, and 
repealing sections 33 to 35, 39, 42 to 45, 273, 274, 472 to 475, 1320, 
and 1503a of this title], the foregoing subsection (a) shall be 
effective with respect to merchandise entered after the date of the 
enactment of this Act [Aug. 8, 1953] and to merchandise which has been 
entered before that date and is the subject of a transfer within the 
purview of section 557(b) of the Tariff Act [subsec. (b) of this 
section], as amended by this Act, and made after the date of the 
enactment of this Act.''


                    Effective Date of 1938 Amendment

    Section 22(b) of act June 25, 1938, provided that: ``On and after 
the effective date of this Act [see note set out under section 1401 of 
this title], this section [amending this section] shall be effective 
with respect to merchandise entered for warehouse prior to, as well as 
after, such date.''
    Section 23(b) of act June 25, 1938, provided that: ``The amendments 
made by subsection (a) of this section [amending this section] shall 
apply in the case of grain imported prior to the effective date of this 
act [see note set out under section 1401 of this title] which, on such 
date, has not become abandoned to the Government under section 491 or 
559 of the Tariff Act of 1930 [section 1491 or 1559 of this title], and 
which has remained in the custody of customs officers.''


                            Savings Provision

    Savings provision of act Aug. 8, 1953, which amended subsec. (b) of 
this section, see note set out under section 1304 of this title.


                     Extension of Three-Year Period

    For extension of three year period prescribed in this section, see 
Proc. No. 2948, Oct. 12, 1951, 16 F.R. 10589, 65 Stat. c41, set out as a 
note under section 1318 of this title.
    Proc. No. 2599, Nov. 6, 1943, 8 F.R. 15359, 57 Stat. 758, as amended 
by Proc. No. 2712, Dec. 4, 1946, 11 F.R. 14133, 61 Stat. 1047, 
superseded by Proc. No. 2948, Oct. 12, 1951, 16 F.R. 10589, 65 Stat. 
c41.


                             Appropriations

    Section 2 of act June 26, 1934, ch. 756, 48 Stat. 1225, which was 
classified to section 725a of former Title 31, Money and Finance, 
repealed the permanent appropriation under the title ``Debentures or 
drawbacks, bounties, or allowances (Customs) (2x321)'' effective July 1, 
1935, and provided that such portions of any Acts as make permanent 
appropriations to be expended under such account are amended so as to 
authorize, in lieu thereof, annual appropriations from the general fund 
of the Treasury in identical terms and in such amounts as now provided 
by the laws providing such permanent appropriations.

                  Section Referred to in Other Sections

    This section is referred to in sections 1491, 1514, 1558 of this 
title.
