Title 19Customs DutiesRelease 119-73not60

§1442 Residue Cargo

Title 19 › Chapter 4— TARIFF ACT OF 1930 › Subtitle SUBTITLE III— ADMINISTRATIVE PROVISIONS › Part II— Report, Entry, and Unlading of Vessels and Vehicles › § 1442

Last updated Apr 5, 2026|Official source

Summary

A ship with cargo shown on its cargo list as going to a foreign port may, after it has checked in and filed the required entry papers, sail on to that foreign port with that cargo still on board. The cargo does not have to be unloaded at the U.S. port, and no customs duty must be paid on it while it stays on the ship. A ship arriving from a foreign place that has cargo listed as bound for other U.S. ports (not the first U.S. port where it cleared) may move that cargo from one U.S. port or customs district to another to unload it.

Full Legal Text

Title 19, §1442

Customs Duties — Source: USLM XML via OLRC

Any vessel having on board merchandise shown by the manifest to be destined to a foreign port or place may, after the report and entry of such vessel under the provisions of this chapter, proceed to such foreign port of destination with the cargo so destined therefor, without unlading the same and without the payment of duty thereon. Any vessel arriving from a foreign port or place having on board merchandise shown by the manifest to be destined to a port or ports in the United States other than the port of entry at which such vessel first arrived and made entry may proceed with such merchandise from port to port or from district to district for the unlading thereof.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

Provisions similar to those in this section were contained in R.S. §§ 2776 (as amended by act
June 26, 1884, ch. 121, § 29, 23 Stat. 59), 2777–2779, 2782, and 2783, all of which were superseded by act Sept. 21, 1922, ch. 356, title IV, § 442, 42 Stat. 952, and were repealed by section 642 thereof. section 442 of the 1922 act was superseded by section 442 of act
June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act. Provisions authorizing the Secretary of the Treasury to require bonds in cases of vessels carrying goods destined for ports other than port of entry were contained in the 1922 act and prior acts. These provisions were omitted from this section. General provisions authorizing the Secretary to require bonds where not specifically required are contained in section 1623 of this title. Special provisions concerning Astoria and Portland were contained in R.S. §§ 2588 and 2590, prior to repeal by section 642 of the act of Sept. 21, 1922, ch. 356.

Reference

Citations & Metadata

Citation

19 U.S.C. § 1442

Title 19Customs Duties

Last Updated

Apr 5, 2026

Release point: 119-73not60