§468 — Title 19 Customs Duties | U.S. Code

Summary

When someone empties an imported liquor package that has the required stamp, they must destroy that stamp right away and also erase any official marks or brands put on the package under the import rules. If the stamp required by section 467 is not destroyed when the package is emptied, the package will be forfeited and can be seized by any internal revenue officer. The penalties and rules in R.S. § 3324 about failing to destroy stamps or keeping removed stamps apply here too.

Title 19, §468

Customs Duties — Source: USLM XML via OLRC

Every person who empties or draws off, or causes to be emptied or drawn off, the contents of any package of imported liquors stamped as above required, shall, at the time of such emptying, efface, obliterate, and destroy the stamp thereon, and also all other marks or brands which shall have been placed thereon in accordance with the law or regulations concerning imported liquors; every cask or other package from which the stamp for imported liquors required by section 467 of this title to be placed thereon shall not be effaced, obliterated, or destroyed, on emptying such package, shall be forfeited, and the same may be seized by any officer of internal revenue wherever found; and all the provisions and penalties of R.S. § 3324, relating to empty casks or packages from which the marks, brands, or stamps have not been effaced or obliterated, and relating to the removal of stamps from packages, and to having in possession any stamps so removed, shall apply to the stamps for imported spirits herein provided for, and to the casks or other packages on which such stamps shall have been used.

Editorial Notes

References in Text

R.S. § 3324, referred to in text, related to stamps and brands to be effaced from empty casks and penalty for omitting to efface and for transporting in violation of law. See section 5206(d), 5604, and 7301 of Title 26, Internal Revenue Code.

§468 Stamps and brands effaced on emptying packages of imported liquors

Summary

Title 19, §468

Notes & Related Subsidiaries

Editorial Notes

References in Text

Citations & Metadata