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Title 19 — Customs DutiesRelease 119-73not60

§468 Stamps and Brands Effaced on Emptying Packages of Imported Liquors

Title 19 › Chapter 3— THE TARIFF AND RELATED PROVISIONS › Subtitle SUBTITLE IV— CUSTOMS ADMINISTRATION › Part 4— transportation in bond and warehousing of merchandise › § 468

Last updated Apr 5, 2026|Official source

Summary

When someone empties, or has someone else empty, a package of imported liquor that has the required stamp under section 467, they must immediately destroy or remove that stamp and any official marks or brands on the package. If the stamps or marks are not removed when the package is emptied, the package will be forfeited and may be seized by any internal revenue officer. The rules and penalties in R.S. § 3324 about empty packages, removing stamps, and possessing removed stamps apply to these imported spirit stamps and their containers.

Full Legal Text

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.

Legislative History

Notes & Related Subsidiaries

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.

Reference

Citations & Metadata

Citation

19 U.S.C. § 468

Title 19 — Customs Duties

Last Updated

Apr 5, 2026

Release point: 119-73not60