Public Law 119-73 (01/23/2026)

19 U.S.C. § 1506

Allowance for abandonment and damage

Allowance shall be made in the estimation and liquidation of duties under regulations prescribed by the Secretary of the Treasury in the following cases:
(1)

Abandonment within thirty days

Where the importer abandons to the United States, within thirty days after entry in the case of merchandise released without an examination, or within thirty days after the release in the case of merchandise sent to the Customs Service for examination, any imported merchandise representing 5 per centum or more of the total value of all the merchandise of the same class or kind entered in the invoice or entry in which the item appears, and delivers, within the applicable thirty-day period, the portion so abandoned to such place as the Customs Service directs unless the Customs Service is satisfied that the merchandise is so far destroyed as to be nondeliverable;

(2)

Perishable merchandise, condemned

Where fruit or other perishable merchandise has been condemned at the port of entry, within ten days after landing, by the health officers or other legally constituted authorities, and the consignee, within five days after such condemnation, files, electronically or otherwise, with the Customs Service notice thereof, an invoiced description and the location thereof, and the name of the vessel or vehicle in which imported.

June 17, 1930, ch. 49746 Stat. 732Pub. L. 91–271, title III, § 301(m)84 Stat. 289Pub. L. 103–182, title VI, § 643107 Stat. 2205(, title IV, § 506, ; , , ; , , .)

Editorial Notes

Prior Provisions

act Oct. 3, 1913, ch. 1638 Stat. 190Act of June 10, 1890, ch. 407, § 2326 Stat. 140Act May 17, 1898, ch. 34130 Stat. 417Act of Aug. 5, 1909, ch. 6, § 2836 Stat. 103act Sept. 21, 1922, ch. 356, title IV, § 50542 Stat. 967Provisions similar to those in this section were contained in , § III, X, , reenacting the provisions of the Customs Administrative , , as amended by , , and further amended by the Payne-Aldrich Tariff , . Section III of the 1913 act was superseded by , , and repealed by section 643 thereof. Section 505 of the 1922 act was superseded by section 506 of act , comprising this section, and repealed by section 651(a)(1) of the 1930 act.

Act of June 10, 1890, ch. 407, § 2926 Stat. 141R.S. § 2927 provided for the appraisal of articles damaged during the voyage, and for the allowances for such damages in estimating duties, prior to repeal by the Customs Administrative , .

Act of June 10, 1890, ch. 407, § 2326 Stat. 140act Sept. 21, 1922, ch. 356, title IV, § 64242 Stat. 989R.S. § 2928, providing for appraisement of merchandise taken from any wreck and of damages sustained during the course of the voyage, was superseded by the provisions of the Customs Administrative , , and repealed by , .

Amendments

Pub. L. 103–182, § 643(1)1993—Par. (1). , (2), substituted “merchandise released without an examination” for “merchandise not sent to the appraiser’s stores for examination”, struck out “of the examination packages or quantities of merchandise” after “thirty days after the release”, substituted “merchandise sent to the Customs Service” for “merchandise sent to the appraiser’s stores”, inserted “or entry” after “invoice”, and substituted “such place as the Customs Service” for “such place as the appropriate customs officer” and “unless the Customs Service” for “unless such customs officer”.

Pub. L. 103–182, § 643(1)Par. (2). , (3), inserted “, electronically or otherwise,” after “files” and substituted “the Customs Service notice” for “the appropriate customs officer written notice”.

Pub. L. 91–271, § 301(m)(1)1970—Par. (1). , substituted references to appropriate customs officer or such customs officer for references to collector wherever appearing.

Pub. L. 91–271, § 301(m)(2)Par. (2). , substituted reference to appropriate customs officer for reference to collector.

Statutory Notes and Related Subsidiaries

Effective Date of 1970 Amendment

Pub. L. 91–271section 203 of Pub. L. 91–271section 1500 of this titleFor effective date of amendment by , see , set out as a note under .

Transfer of Functions

section 542 of Title 6Pub. L. 107–296section 211 of Title 6Pub. L. 114–125section 802(b) of Pub. L. 114–125section 211 of Title 6For transfer of functions, personnel, assets, and liabilities of the United States Customs Service of the Department of the Treasury, including functions of the Secretary of the Treasury relating thereto, to the Secretary of Homeland Security, and for treatment of related references, see sections 203(1), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of , as modified, set out as a note under . For establishment of U.S. Customs and Border Protection in the Department of Homeland Security, treated as if included in as of , see , as amended generally by , and , set out as a note under .