                        TITLE 19--CUSTOMS DUTIES
 
                      CHAPTER 4--TARIFF ACT OF 1930
 
                 SUBTITLE III--ADMINISTRATIVE PROVISIONS
 
     Part IV--Transportation in Bond and Warehousing of Merchandise
 
Sec. 1558. No remission or refund after release of merchandise


(a) Exceptions

    No remission, abatement, refund, or drawback of estimated or 
liquidated duty shall be allowed because of the exportation or 
destruction of any merchandise after its release from the custody of the 
Government, except in the following cases:
        (1) When articles are exported with respect to which a drawback 
    of duties is expressly provided for by law;
        (2) When prohibited articles have been regularly entered in good 
    faith and are subsequently exported or destroyed pursuant to a law 
    of the United States and under such regulations as the Secretary of 
    the Treasury may prescribe; and
        (3) When articles entered under bond, under any provision of 
    law, are destroyed within the bonded period as provided for in 
    section 1557 of this title, or are destroyed within the bonded 
    period by death, accidental fire, or other casualty, and proof of 
    such destruction is furnished which shall be satisfactory to the 
    Secretary of the Treasury, in which case any accrued duties shall be 
    remitted or refunded and any condition in the bond that the articles 
    shall be exported shall be deemed to have been satisfied.

(b) Payment of duties required notwithstanding export or destruction of 
        articles; exception

    When articles are exported or destroyed under customs supervision 
after once having been released from customs custody, as provided for in 
subsection (h) \1\ of section 1304 of this title, such exportation or 
destruction shall not exempt such articles from the payment of duties 
other than the marking duty provided for in such subsection (h).
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    \1\ See References in Text note below.
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(June 17, 1930, ch. 497, title IV, Sec. 558, 46 Stat. 744; June 25, 
1938, ch. 679, Sec. 24, 52 Stat. 1088; Pub. L. 106-36, title I, 
Sec. 1001(b)(9), June 25, 1999, 113 Stat. 132.)

                       References in Text

    Subsection (h) of section 1304 of this title, referred to in subsec. 
(b), was redesignated subsection (i) and a new subsection (h) of section 
1304 was added by Pub. L. 106-36, title II, Sec. 2423(a), June 25, 1999, 
113 Stat. 180.


                            Prior Provisions

    Provisions similar to those in this section were contained in R.S. 
Sec. 2978, as amended by act Feb. 27, 1877, ch. 69, Sec. 1, 19 Stat. 
247, and in R.S. Sec. 3025, both of which were superseded by act Sept. 
21, 1922, ch. 356, title IV, Sec. 558, 42 Stat. 977, and were repealed 
by section 642 thereof. Section 558 of the 1922 act was superseded by 
section 558 of act June 17, 1930, comprising this section, and repealed 
by section 651(a)(1) of the 1930 act.


                               Amendments

    1999--Subsec. (b). Pub. L. 106-36 substituted ``subsection (h)'' for 
``subsection (c)'' in two places.
    1938--Act June 25, 1938, designated existing provisions as subsecs. 
(a) and (b).


                    Effective Date of 1938 Amendment

    Amendment by act June 25, 1938, effective on thirtieth day following 
June 25, 1938, except as otherwise specifically provided, see section 37 
of act June 25, 1938, set out as a note under section 1401 of this 
title.
