Title 19 — Customs DutiesRelease 119-73

§460 Retention of distilled spirits, wines, etc., in warehouse during prohibitory period

Title 19 › Chapter CHAPTER 3— - THE TARIFF AND RELATED PROVISIONS › Subtitle SUBTITLE IV— - CUSTOMS ADMINISTRATION › Part part 4— - transportation in bond and warehousing of merchandise › § 460

Last updated Apr 6, 2026|Official source

Summary

When a federal ban on selling or removing imported spirits, wines, or other liquors starts, bottles already in customs bonded warehouses may stay there under Treasury rules without paying taxes or duties past the usual three-year bonded period, and they may be exported during the ban. If the three-year bond ended after February 24, 1919 and before the ban began, the owner may choose to keep them in bond.

Full Legal Text

Title 19, §460

Customs Duties — Source: USLM XML via OLRC

Under regulations prescribed by the Secretary of the Treasury, any imported distilled spirits, wines, or other liquors which may be in any customs bonded warehouse under the customs laws on the date any prohibition of their sale or removal, by any Act of Congress, or proclamation of the President of the United States takes effect shall be permitted to remain therein without payment of any taxes or duties thereon, beyond the three-year period provided by law, during such period of prohibition; and may be exported at any time during such extended period. Any imported spirits, wines, or other liquors as to which the three-year bonded period may have expired after February 24, 1919, and prior to the date such prohibition takes effect may at the option of the owner remain in bond during such period of prohibition.

Reference

Citations & Metadata

Citation

19 U.S.C. § 460

Title 19 — Customs Duties

Last Updated

Apr 6, 2026

Release point: 119-73