§1753 Disposition of Articles Entered for Fairs

Summary

Lets people who bring items into a fair sell, move, or remove those items under certain rules. If, before doing so, the item has been entered under customs rules and the applicable duties and internal-revenue taxes are paid as if it were imported at that time, it may be sold or removed inside or from the fair any time before, or within 3 months after, the fair closes. Without paying duties or taxes, the item may instead be exported, moved to another customs status or a foreign-trade zone, destroyed, or abandoned to the Government, also any time before or within 3 months after the fair closes. If an item remains in customs custody under that fair entry 3 months after the fair closes, it is treated as abandoned to the Government and may be sold or destroyed, with proceeds handled under sections 1491, 1492, and 1493. Duties and taxes for such an item are figured based on its condition and quantity when it becomes subject to sale. When an item is transferred to another customs status or entered under the paid-entry rule, any deadlines and duties for that new status start from the date of transfer or entry.