US Laws, Codes, Statutes & Cases

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[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
  January 24, 2002 and December 19, 2002]
[CITE: 19USC1492]

 
                        TITLE 19--CUSTOMS DUTIES
 
                      CHAPTER 4--TARIFF ACT OF 1930
 
                 SUBTITLE III--ADMINISTRATIVE PROVISIONS
 
       Part III--Ascertainment, Collection, and Recovery of Duties
 
Sec. 1492. Destruction of abandoned or forfeited merchandise

    Except as provided in R.S. Sec. 3369 (relating to tobacco and 
snuff), and in section 901 of the Revenue Act of 1926 (relating to 
distilled spirits), any merchandise abandoned or forfeited to the 
Government under the preceding or any other provision of the customs 
laws, which is subject to internal revenue tax and which the Customs 
Service shall be satisfied will not sell for a sufficient amount to pay 
such taxes, shall be forthwith destroyed, retained for official use, or 
otherwise disposed of under regulations to be prescribed by the 
Secretary of the Treasury, instead of being sold at auction.

(June 17, 1930, ch. 497, title IV, Sec. 492, 46 Stat. 727; Pub. L. 91-
271, title III, Sec. 301(b), June 2, 1970, 84 Stat. 287; Pub. L. 103-
182, title VI, Sec. 660, Dec. 8, 1993, 107 Stat. 2214.)

                       References in Text

    R.S. Sec. 3369, referred to in text, is covered by sections 5723(a) 
and 5753 of Title 26, Internal Revenue Code.
    Section 901 of Revenue Act of 1926, referred to in text, is covered 
by section 5243 of Title 26.


                            Prior Provisions

    Provisions similar to those in this section were contained in act 
Sept. 21, 1922, ch. 356, title IV, Sec. 492, 42 Stat. 963. That section 
was superseded by section 492 of act June 17, 1930, comprising this 
section, and repealed by section 651(a)(1) of the 1930 act.
    Prior to its incorporation into the Code, this section read: 
``Except as provided in section 3369 of the Revised Statutes, as 
amended,'' etc. R.S. Sec. 3369, as amended by act Oct. 14, 1921, ch. 
107, 42 Stat. 205, related in part to abandoned, condemned or forfeited 
tobacco, snuff, cigars, or cigarettes, which would not bring a price 
equal to the internal revenue tax thereon. So far as it related to 
tobacco and snuff, it was incorporated into the Code as sections 
702(a)(1), 803(a)(1), (c), (d), and 890, of Title 26, Internal Revenue 
Code, and so far as it applied to cigars and cigarettes, it was 
incorporated into the Code as sections 812(d)(2) and 890, of Title 26.


                               Amendments

    1993--Pub. L. 103-182 substituted ``Customs Service'' for 
``appropriate customs officer'' and inserted ``, retained for official 
use, or otherwise disposed of'' after ``destroyed''.
    1970--Pub. L. 91-271 substituted reference to appropriate customs 
officer for reference to collector.


                    Effective Date of 1970 Amendment

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

                          Transfer of Functions

    For 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 November 25, 2002, as modified, set out as a note 
under section 542 of Title 6.

                  Section Referred to in Other Sections

    This section is referred to in section 1753 of this title.