§1753 Disposition of Articles Entered for Fairs

Summary

Before a fair ends, or within three months after it ends, items brought in for the fair can be sold, taken away, or otherwise disposed of if, before that sale or removal, the item was formally entered under the customs rules and the customs duties and internal taxes were paid at the time of that entry as if the item had been imported then. In the same time frame, an item may also be exported, moved to a different customs status or to a foreign-trade zone, destroyed, or given to the Government without paying those duties or internal taxes. If an item is still held by customs three months after the fair closes, it is treated as abandoned to the Government and may be sold or destroyed, with the sale money handled under sections 1491, 1492, and 1493. Any duties or taxes for that item are figured based on how it looks and how much there is when it becomes subject to sale. If an item is moved to another customs status or entered under the sale rule, any deadline tied to the new status starts on the date of that move or entry.