US Code

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

19 U.S.C. § 1557

Entry for warehouse

(a)

Withdrawal of merchandise; time; payment of charges

(1)
1
1 So in original. Probably should be followed by a comma.
Any merchandise subject to duty (including international travel merchandise), with the exception of perishable articles and explosive substances other than firecrackers, may be entered for warehousing and be deposited in a bonded warehouse at the expense and risk of the owner  purchaser, importer, or consignee. Such merchandise may be withdrawn, at any time within 5 years from the date of importation, or such longer period of time as the Bureau of Customs and Border Protection may at its discretion permit upon proper request being filed and good cause shown, for consumption upon payment of the duties and charges accruing thereon at the rate of duty imposed by law upon such merchandise at the date of withdrawal; or may be withdrawn for exportation or for transportation and exportation to a foreign country, or for shipment or for transportation and shipment to the Virgin Islands, American Samoa, Wake Island, Midway Islands, Kingman Reef, Johnston Island, or the island of Guam, without the payment of duties thereon, or for transportation and rewarehousing at another port or elsewhere, or for transfer to another bonded warehouse at the same port; except that—
(A)
the total period of time for which such merchandise may remain in bonded warehouse shall not exceed 5 years from the date of importation or such longer period of time as the Bureau of Customs and Border Protection may at its discretion permit upon proper request being filed and good cause shown; and
(B)
section 1309 of this titlesection 6621 of title 26 turbine fuel may be withdrawn for use under without the payment of duty if an amount equal to the quantity of fuel withdrawn is shown to be used within 30 days after the day of withdrawal, but duties (together with interest payable from the date of the withdrawal at the rate of interest established under ) shall be deposited by the 40th day after the day of withdrawal on fuel that was withdrawn in excess of the quantity shown to have been so used during such 30-day period.
(2)
Merchandise upon which the duties have been paid and which shall have remained continuously in bonded warehouse or otherwise in the custody and under the control of customs officers, may be entered or withdrawn at any time within 5 years after the date of importation, or such longer period of time as the Bureau of Customs and Border Protection may at its discretion permit upon proper request being filed and good cause shown, for exportation or for transportation and exportation to a foreign country, or for shipment or for transportation and shipment to the Virgin Islands, American Samoa, Wake Island, Midway Islands, Kingman Reef, Johnston Island, or the island of Guam, under such regulations as the Secretary of the Treasury shall prescribe, and upon such entry or withdrawal, and exportation or shipment, the duties thereon shall be refunded.
(b)

Transferal of right of withdrawal

section 1514 of this titleThe right to withdraw any merchandise entered in accordance with subsection (a) of this section for the purposes specified in such subsection may be transferred upon compliance with regulations prescribed by the Secretary of the Treasury and upon the filing by the transferee of a bond in such amount and containing such conditions as the Secretary of the Treasury shall prescribe. The bond shall include an obligation to pay, with respect to the merchandise the subject of the transfer, all unpaid regular, increased, and additional duties, all unpaid taxes imposed upon or by reason of importation, and all unpaid charges and exactions. Such transfers shall be irrevocable, shall relieve the transferor from all customs liability with respect to obligations assumed by the transferee under the bond herein provided for, and shall confer upon the transferee all rights to the privileges provided for in this section and in sections 1562 and 1563 of this title which were vested in the transferor prior to the transfer. The transferee shall also have the right to receive all lawful refunds of money paid by him to the United States with respect to the merchandise the subject of the transfer, and shall have the right to file a protest under to the same extent that such right would have been available to the transferor. Notice of liquidation shall be given to the transferee in the form and manner prescribed by the Secretary of the Treasury. A transferee may further transfer the right to withdraw merchandise, subject to the provisions of this subsection relating to original transfers.

(c)

Destruction of merchandise at request of con­signee

Merchandise entered under bond, under any provision of law, may, upon payment of all charges other than duty on the merchandise, be destroyed, at the request and at the expense of the consignee, within the bonded period under customs supervision, in lieu of exportation, and upon such destruction the entry of such merchandise shall be liquidated without payment of duty and any duties collected shall be refunded.

(d)

Withdrawal before payment

section 1505 of this titleMerchandise may be withdrawn for consumption without the payment of the duty thereon if the importer of record or transferee is permitted to pay duty at a later time pursuant to regulations prescribed by the Secretary under .

June 17, 1930, ch. 49746 Stat. 744June 25, 1938, ch. 67952 Stat. 1077Aug. 8, 1953, ch. 397, § 21(a)67 Stat. 519June 30, 1955, ch. 258, § 2(a)69 Stat. 242Pub. L. 91–271, title III, § 301(t)84 Stat. 290Pub. L. 91–685, § 184 Stat. 2069Pub. L. 95–410, title I, § 108(a)92 Stat. 892Pub. L. 97–446, title II, § 201(f)96 Stat. 2350Pub. L. 103–182, title VI, § 665107 Stat. 2215Pub. L. 106–36, title II, § 2409113 Stat. 171Pub. L. 109–280, title XIV, § 1635(c)120 Stat. 1170(, title IV, § 557, ; , §§ 2, 22(a), 23(a), , 1087, 1088; , ; (4), ; , , ; , , ; , (b)(1), , ; , , ; , , ; , , ; , , .)

Editorial Notes

Prior Provisions

act Sept. 21, 1922, ch. 356, title IV, § 55742 Stat. 977Provisions similar to those in this section were contained in , . That section was superseded by section 557 of act , comprising this section, and repealed by section 651(a)(1) of the 1930 act.

act Sept. 21, 1922, ch. 356, title IV42 Stat. 989Prior provisions dealing with the subject matter of this section were contained in the following statutes, all of which were repealed by , §§ 642, 643, :

Act Oct. 3, 1913, ch. 1638 Stat. 189Act of June 10, 1890, ch. 407, § 2026 Stat. 140act Oct. 1, 1890, ch. 1244, § 5426 Stat. 624act Dec. 15, 1902, ch. 132 Stat. 753Aug. 5, 1909, ch. 6, § 2836 Stat. 101, § III, S, , reenacting the provisions of Customs Administrative , , as amended by , , and , , and as reenacted by Payne-Aldrich Tariff Act, , , and authorizing the withdrawal for consumption of merchandise deposited in any public or private bonded warehouse within three years from date of importation, on payment of duties and charges to which it might be subject at the time of such withdrawal;

Sept. 5, 1916, ch. 44139 Stat. 725Res. , , extending the time for which merchandise for exportation to Mexico might remain in bonded warehouse;

Act of June 10, 1890, ch. 407, § 2026 Stat. 140act Feb. 27, 1877, ch. 69, § 119 Stat. 247act Feb. 27, 1877, ch. 69, § 119 Stat. 247act Sept. 25, 1890, ch. 917, § 226 Stat. 470R.S. § 2962, authorizing the deposit of merchandise, with specified exceptions, when duly entered and bonded for warehousing, in any public warehouse owned or leased by the United States, the private warehouse of the importer used exclusively for the storage of the importer’s warehoused merchandise, or a warehouse used as a general warehouse for the storage of warehoused merchandise; section 2964, providing that when the owner, etc., should make entry for warehousing, the collector should take possession and deposit the merchandise in the public stores, or in stores to be agreed on, there to be kept at the risk of the owner, importer, etc., and subject to their order, on payment of duties and expenses to be ascertained on entry, and secured by bond with surety; section 2970 (superseded by Customs Administrative , ), relative to the withdrawal of merchandise; section 2971, authorizing withdrawal for exportation, or transshipment to the Pacific Coast, and providing for exclusion of periods when exportation or transshipment should be prevented in computing the three years; section 2977 relative to return of duties on merchandise upon which duties had been paid; section 3000 authorizing withdrawal and transportation to a bonded warehouse in another district and rewarehousing thereat; section 3001, as amended by , , authorizing the Secretary of the Treasury to prescribe the form of bond to be given for transportation under the preceding section, and the time for delivery, and imposing a penalty and providing for forfeiture for failure to transport and deliver within the time limited; sections 3002 and 3003, as amended by , , and section 3004, as amended by , , authorizing withdrawal for exportation to Mexico by certain routes, and through certain ports;

section 1 of this titleact Sept. 21, 1922, ch. 356, title IV, § 64242 Stat. 989R.S. § 2967, which provided that merchandise imported into the port of Louisville, and destined for Jeffersonville, might be landed and warehoused at Jeffersonville, was superseded by the Plan of Reorganization of the Customs Service set out in a note to , and repealed by , .

Amendments

Pub. L. 109–280, § 1635(c)(1)(A)2006—Subsec. (a)(1). , inserted “, or such longer period of time as the Bureau of Customs and Border Protection may at its discretion permit upon proper request being filed and good cause shown” after “date of importation” in second sentence of introductory provisions.

Pub. L. 109–280, § 1635(c)(1)(B)Subsec. (a)(1)(A). , inserted “or such longer period of time as the Bureau of Customs and Border Protection may at its discretion permit upon proper request being filed and good cause shown” after “date of importation”.

Pub. L. 109–280, § 1635(c)(2)Subsec. (a)(2). , inserted “, or such longer period of time as the Bureau of Customs and Border Protection may at its discretion permit upon proper request being filed and good cause shown,” after “date of importation”.

Pub. L. 106–361999—Subsec. (a)(1). inserted “(including international travel merchandise)” after “Any merchandise subject to duty” in first sentence of introductory provisions.

Pub. L. 103–182Provided1993—Subsec. (a). designated first two sentences as par. (1), substituted “; except that—” along with subpars. (A) and (B) for “: , That the total period of time for which such merchandise may remain in bonded warehouse shall not exceed 5 years from the date of importation.”, and designated remaining portion of subsec. (a) as par. (2).

Pub. L. 97–446, § 201(f)(1)1983—Subsec. (a). , inserted “purchaser” after “risk of the owner”.

Pub. L. 97–446, § 201(f)(2)Subsec. (d). , substituted “importer of record” for “consignee” before “or transferee”.

Pub. L. 95–410, § 108(b)(1)1978—Subsec. (a). , substituted “5 years” for “three years” wherever appearing.

Pub. L. 95–410, § 108(a)Subsec. (d). , added subsec. (d).

Pub. L. 91–685section 1514 of this titlesection 1514 of this titlesection 1501 of this title1971—Subsec. (b). substituted provisions which granted the transferee the right to file a protest under to the same extent that such right would have been available to the transferor and required notice of liquidation to be given the transferee in the form and manner prescribed by the Secretary of the Treasury for former provisions which denied the transferee the right to file any protest under except as to decisions with respect to his rights under subsec. (c) of this section or under section 1562 or 1563 of this title or against a decision as to the rate or amount of duty, tax, charge, or exaction when such rate or amount has been changed by statute or proclamation on or after the date of the transfer, or the right to file an appeal for reappraisement under , except when subsequent to the transfer and before a withdrawal for consumption has been deposited for the merchandise, it has been charge changed in condition pursuant to section 1311 or 1562 of this title in a manner which necessitates that it be appraised in its changed condition in order that the correct amount of duties may be assessed, and prohibited any new or separate liquidation, reliquidation, or determination to be made in name of, or on behalf of, a transferee, except with regard to any matter which may arise under subsec. (c) of this section or section 1562 or 1563 of this title when the transferee has invoked either of these sections, and in the case of a statutory or proclaimed change in the rate of duty, tax, charge, or exaction applicable to the merchandise the subject of the transfer and effective on or after the date of the transfer.

Pub. L. 91–271section 1514 of this titlesection 1501 of this title1970—Subsec. (b). substituted “a protest contesting an appraisement decision in accordance with ” for “an appeal for reappraisement under ”.

1955—Subsec. (a). Act , inserted “Johnston Island” in two places.

section 1514 of this title1953—Subsec. (b). Act , provided that all transfers shall be irrevocable; that in the case of each transfer the transferee shall file a bond undertaking to pay all unpaid duties, taxes, charges, and exactions on the merchandise the subject of the transfer; and that a transferee shall have no right to file a protest under , or to a separate liquidation in his behalf, unless the rate of duty, tax, charge, or exaction has been changed pursuant to statute or proclamation after the right to withdraw the merchandise was transferred to him.

1938—Act , amended section generally, and among other changes, inserted “Wake Island, Midway Islands, Kingman Reef” before “or the island of Guam,” and struck out “(or ten months in the case of grain)” wherever appearing.

Statutory Notes and Related Subsidiaries

Effective Date of 2006 Amendment

Pub. L. 109–280section 1641 of Pub. L. 109–280section 58c of this titleAmendment by applicable with respect to goods entered, or withdrawn from warehouse for consumption, on or after the 15th day after , see , set out as a note under .

Effective Date of 1983 Amendment

Pub. L. 97–446section 201(g) of Pub. L. 97–446section 1484 of this titleAmendment by applicable with respect to merchandise entered on and after 30th day after , see , set out as a note under .

Effective Date of 1978 Amendment

Pub. L. 95–410, title I, § 108(b)(2)92 Stat. 892

section 1559 of this title“For purposes of applying the amendments made by paragraph (1) [amending this section and ] to merchandise remaining in a bonded warehouse on the date of enactment of this Act [], any period of time the merchandise was in the bonded warehouse before that date shall be disregarded.”
, , , provided that:

Effective Date of 1971 Amendment

Pub. L. 91–685, § 284 Stat. 2069

“The amendment made by the first section of this Act [amending this section] shall apply with respect to articles entered for warehousing on or after the date of the enactment of this Act [].”
, , , provided that:

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 .

Effective Date of 1955 Amendment

section 1401 of this titleAmendment by act , effective , see note set out under .

Effective Date of 1953 Amendment

Act Aug. 8, 1953, ch. 397, § 21(b)67 Stat. 520

“Notwithstanding any other provision of this Act [amending this section and sections 258, 1001, 1201, 1304, 1308, 1309, 1313, 1315, 1317, 1321, 1431, 1439, 1440, 1482, 1484, 1486, 1487, 1489, 1498, 1501, 1503, 1508, 1520, 1523, and 1562 of this title, enacting sections 1322 and 1646a of this title, and repealing sections 33 to 35, 39, 42 to 45, 273, 274, 472 to 475, 1320, and 1503a of this title], the foregoing subsection (a) shall be effective with respect to merchandise entered after the date of the enactment of this Act [] and to merchandise which has been entered before that date and is the subject of a transfer within the purview of section 557(b) of the Tariff Act [subsec. (b) of this section], as amended by this Act, and made after the date of the enactment of this Act.”
, , provided that:

Effective Date of 1938 Amendment

Act June 25, 1938, ch. 679, § 22(b)52 Stat. 1088

section 1401 of this title“On and after the effective date of this Act [see note set out under ], this section [amending this section] shall be effective with respect to merchandise entered for warehouse prior to, as well as after, such date.”
, , provided that:

Act June 25, 1938, ch. 679, § 23(b)52 Stat. 1088

section 1401 of this title“The amendments made by subsection (a) of this section [amending this section and sections 1559 and 1563 of this title] shall apply in the case of grain imported prior to the effective date of this act [see note set out under ] which, on such date, has not become abandoned to the Government under section 491 or 559 of the Tariff Act of 1930 [section 1491 or 1559 of this title], and which has remained in the custody of customs officers.”
, , provided that:

Savings Provision

section 1304 of this titleSavings provision of act , which amended subsec. (b) of this section, see note set out under .

Appropriations

Act June 26, 1934, ch. 756, § 248 Stat. 1225, , which was classified to section 725a of former Title 31, Money and Finance, repealed the permanent appropriation under the title “Debentures or drawbacks, bounties, or allowances (Customs) (2x321)” effective , and provided that such portions of any Acts as make permanent appropriations to be expended under such account are amended so as to authorize, in lieu thereof, annual appropriations from the general fund of the Treasury in identical terms and in such amounts as now provided by the laws providing such permanent appropriations.

Executive Documents

Extension of Three-Year Period

section 1318 of this titleFor extension of three year period prescribed in this section, see Proc. No. 2948, , 16 F.R. 10589, 65 Stat. c41, set out as a note under .

57 Stat. 75861 Stat. 1047Proc. No. 2599, , 8 F.R. 15359, , as amended by Proc. No. 2712, , 11 F.R. 14133, , superseded by Proc. No. 2948, , 16 F.R. 10589, 65 Stat. c41.