Prior Provisions
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 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 That section was superseded by
section 557 of act June 17, 1930, comprising this section, and repealed by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dealing with the subject matter of this section were contained in the following statutes, all of which were repealed by act Sept. 21, 1922, ch. 356, title IV, §§ 642, 643, 42 Stat. 989: Act Oct. 3, 1913, ch. 16, § III, S, 38 Stat. 189, reenacting the provisions of Customs Administrative Act of
June 10, 1890, ch. 407, § 20, 26 Stat. 140, as amended by act Oct. 1, 1890, ch. 1244, § 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, § 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. § 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section 2970 (superseded by Customs Administrative Act of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, § 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, § 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;
section 3002 and
3003, as amended by act Feb. 27, 1877, ch. 69, § 1, 19 Stat. 247, and
section 3004, as amended by act Sept. 25, 1890, ch. 917, § 2, 26 Stat. 470, authorizing withdrawal for exportation to Mexico by certain routes, and through certain ports; R.S. § 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, § 642, 42 Stat. 989.
Amendments
2006—Subsec. (a)(1). Pub. L. 109–280, § 1635(c)(1)(A), inserted “, or such longer period of time as the Bureau of Customs and Border Protection may at its discretion permit upon proper request being filed and good cause shown” after “date of importation” in second sentence of introductory provisions. Subsec. (a)(1)(A). Pub. L. 109–280, § 1635(c)(1)(B), inserted “or such longer period of time as the Bureau of Customs and Border Protection may at its discretion permit upon proper request being filed and good cause shown” after “date of importation”. Subsec. (a)(2). Pub. L. 109–280, § 1635(c)(2), inserted “, or such longer period of time as the Bureau of Customs and Border Protection may at its discretion permit upon proper request being filed and good cause shown,” after “date of importation”. 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, § 201(f)(1), inserted “purchaser” after “risk of the owner”. Subsec. (d). Pub. L. 97–446, § 201(f)(2), substituted “importer of record” for “consignee” before “or transferee”. 1978—Subsec. (a). Pub. L. 95–410, § 108(b)(1), substituted “5 years” for “three years” wherever appearing. Subsec. (d). Pub. L. 95–410, § 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.
Statutory Notes and Related Subsidiaries
Effective Date
of 2006 AmendmentAmendment by Pub. L. 109–280 applicable with respect to goods entered, or withdrawn from warehouse for consumption, on or after the 15th day after Aug. 17, 2006, see
section 1641 of Pub. L. 109–280, set out as a note under
section 58c of this title.
Effective Date
of 1983 AmendmentAmendment 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 Pub. L. 95–410, title I, § 108(b)(2), Oct. 3, 1978, 92 Stat. 892, 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 Pub. L. 91–685, § 2, Jan. 12, 1971, 84 Stat. 2069, 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 AmendmentFor
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 AmendmentAmendment by act
June 30, 1955, effective
July 1, 1955, see note set out under
section 1401 of this title.
Effective Date
of 1953 AmendmentAct Aug. 8, 1953, ch. 397, § 21(b), 67 Stat. 520, provided that: “Notwithstanding any other provision of this Act [amending this section and
section 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
section 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 AmendmentAct June 25, 1938, ch. 679, § 22(b), 52 Stat. 1088, 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.” Act June 25, 1938, ch. 679, § 23(b), 52 Stat. 1088, provided that: “The
Amendments
made by subsection (a) of this section [amending this section and
section 1559 and
1563 of this title] 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
of act Aug. 8, 1953, which amended subsec. (b) of this section, see note set out under
section 1304 of this title. AppropriationsAct
June 26, 1934, ch. 756, § 2, 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.
Extension of Three-Year PeriodFor 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.