[Title 19 CFR 158.43]
[Code of Federal Regulations (annual edition) - April 1, 2002 Edition]
[Title 19 - CUSTOMS DUTIES]
[Chapter I - UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY]
[Part 158 - RELIEF FROM DUTIES ON MERCHANDISE LOST, DAMAGED, ABANDONED, OR EXPORTED]
[Subpart D - Destroyed, Abandoned, or Exported Merchandise]
[Sec. 158.43 - Abandonment or destruction of merchandise in bond.]
[From the U.S. Government Printing Office]


19CUSTOMS DUTIES22002-04-012002-04-01false158.43Sec. 158.43CUSTOMS DUTIESUNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURYRELIEF FROM DUTIES ON MERCHANDISE LOST, DAMAGED, ABANDONED, OR EXPORTEDDestroyed, Abandoned, or Exported Merchandise
Sec. 158.43  Abandonment or destruction of merchandise in bond.

    Allowance in duties for merchandise entered under bond destroyed 
under section 557(c), Tariff Act of 1930, as amended (19 U.S.C. 
1557(c)), or for merchandise in bonded warehouse abandoned to the 
Government under section 563(b), Tariff Act of 1930, as amended (19 
U.S.C. 1563(b)), shall be subject to the following conditions:
    (a) Application by importer. The importer shall file an application 
for abandonment or destruction of merchandise in bond with the port 
director on Customs From 3499, with the title modified to read 
``Application and Permit to Abandon (or Destroy) Goods in Bond.'' When 
an application is for permission to destroy, the proposed method of 
destruction shall be stated in the application and be subject to the 
approval of the port director.
    (b) Concurrence of warehouse proprietor. An application to abandon 
or destroy warehoused merchandise shall not be approved unless concurred 
in by the warehouse proprietor.
    (c) Abandonment--(1) Costs. When in the opinion of the port director 
the abandonment of merchandise under section 563(b), Tariff Act of 1930, 
as amended (19 U.S.C. 1563(b)), will involve any expense or cost to the 
Government, or if the merchandise is worthless or unsalable, or cannot 
be sold for a sum sufficient to pay the expenses of sale, such 
abandonment shall not be permitted unless the importer deposits a sum 
which in the opinion of the port director will be sufficient to save the

[[Page 222]]

Government harmless from any expense or cost resulting from such 
abandonment. The sum so advanced shall be placed in a special deposit 
account and expended to cover the cost of destruction or to meet any 
deficit should the merchandise be sold and the proceeds of sale be less 
than the expenses of such sale. After meeting such expenses or deficit, 
any balance remaining shall be refunded to the importer. However, the 
applicant may elect to destroy such merchandise under Customs 
supervision pursuant to the provisions of section 557(c), Tariff Act of 
1930, as amended (19 U.S.C. 1557(c)).
    (2) Time period. The importer may abandon his warehoused merchandise 
voluntarily to the Government within 3 years from the date of 
importation.
    (d) Destruction--(1) Costs. Destruction of merchandise under section 
557(c), Tariff Act of 1930, as amended (19 U.S.C. 1557(c)), shall be at 
the expense of the importer.
    (2) Time period. The importer may request destruction of his 
warehoused merchandise within 5 years from the date of importation.
    (e) Action by port director. When the conditions set forth in 
paragraphs (a) through (d) of this section are met, the port director 
may grant applications and make an allowance in duties for the 
merchandise abandoned or destroyed. In any case where doubt exists, the 
matter shall be referred to the Commissioner of Customs.

(Secs. 557, 563, 46 Stat. 744, as amended, 746, as amended; 19 U.S.C. 
1557, 1563)

[T.D. 72-258, 37 FR 20171, Sept. 27, 1972, as amended by T.D. 79-221, 44 
FR 46829, Aug. 9, 1979]