19 U.S.C. § 1558

No remission or refund after release of merchandise

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(a) ExceptionsNo remission, abatement, refund, or drawback of estimated or liquidated duty shall be allowed because of the exportation or destruction of any merchandise after its release from the custody of the Government, except in the following cases:(1) When articles are exported with respect to which a drawback of duties is expressly provided for by law;(2) When prohibited articles have been regularly entered in good faith and are subsequently exported or destroyed pursuant to a law of the United States and under such regulations as the Secretary of the Treasury may prescribe; and(3) When articles entered under bond, under any provision of law, are destroyed within the bonded period as provided for in section 1557 of this title, or are destroyed within the bonded period by death, accidental fire, or other casualty, and proof of such destruction is furnished which shall be satisfactory to the Secretary of the Treasury, in which case any accrued duties shall be remitted or refunded and any condition in the bond that the articles shall be exported shall be deemed to have been satisfied.(b) Payment of duties required notwithstanding export or destruction of articles; exception

When articles are exported or destroyed under customs supervision after once having been released from customs custody, as provided for in subsection (h) 11 See References in Text note below. of section 1304 of this title, such exportation or destruction shall not exempt such articles from the payment of duties other than the marking duty provided for in such subsection (h).

(June 17, 1930, ch. 497, title IV, § 558, 46 Stat. 744; June 25, 1938, ch. 679, § 24, 52 Stat. 1088; Pub. L. 106–36, title I, § 1001(b)(9), June 25, 1999, 113 Stat. 132.)Editorial NotesReferences in Text

Subsection (h) of section 1304 of this title, referred to in subsec. (b), was redesignated subsection (i) and a new subsection (h) of section 1304 was added by Pub. L. 106–36, title II, § 2423(a), June 25, 1999, 113 Stat. 180.

Prior Provisions

Provisions similar to those in this section were contained in R.S. § 2978, as amended by act Feb. 27, 1877, ch. 69, § 1, 19 Stat. 247, and in R.S. § 3025, both of which were superseded by act Sept. 21, 1922, ch. 356, title IV, § 558, 42 Stat. 977, and were repealed by section 642 thereof. Section 558 of the 1922 act was superseded by section 558 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act.

Amendments

1999—Subsec. (b). Pub. L. 106–36 substituted “subsection (h)” for “subsection (c)” in two places.

1938—Act June 25, 1938, amended section generally. Prior to amendment, section disallowed remission or refund of estimated or liquidated duty on the exportation of merchandise after its release from Government control or custody, with exceptions for articles made from imported materials or not conforming to specifications, on which drawback was provided by law.

Statutory Notes and Related SubsidiariesEffective Date of 1938 Amendment

Amendment by act June 25, 1938, effective on thirtieth day following June 25, 1938, except as otherwise specifically provided, see section 37 of act June 25, 1938, set out as a note under section 1401 of this title.

Notes of Decisions

Cited in 9 cases, 1948–2014 · leading case: United States v. A. N. Deringer, Inc., 66 C.C.P.A. 50 (C.C.P.A. 1979).

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United States v. A. N. Deringer, Inc., 66 C.C.P.A. 50 (C.C.P.A. 1979). “19 U.S.C. § 1558 (a). In view of the circumstances, I am constrained to find the liquidation to be in violation of section 12.”

230 Boxes, More or Less, of Fish v. United States, 168 F.2d 361 (6th Cir. 1948). “Presiding Judge Garrett stated: “We think section 558 of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938 [ 19 U.S.C.A. § 1558 ], and section 381(a) and (b) [Sec.”

A. N. Deringer, Inc. v. United States, 80 Cust. Ct. 19 (Cust. Ct. 1978). “19 U.S.C. § 1558 (a). In view of the circumstances I am constrained to find the liquidation to be in violation of section 12.”

United States v. C.H. Robinson Co., 760 F.3d 1376 (Fed. Cir. 2014). “Robinson moved to dismiss the Government’s complaint for failure to state a claim upon which relief may be granted, alleging that 19 U.S.C. § 1558 does not allow the collection of duties.”

A. N. Deringer, Inc. v. United States, 80 Cust. Ct. 17 (Cust. Ct. 1978). “19 U.S.C. § 1558 (a). In view of the circumstances I am constrained to find the liquidation to be in violation of section 12.”

Affiliated FM Ins. v. United States, 9 Ct. Int'l Trade 205 (Ct. Intl. Trade 1985). “The next day, Affiliated, as subrogee of Fiat, filed protests against the seventeen entries seeking a refund of duties under section 558(a)(2) of the Tariff Act of 1930, as amended, 19 U.S.C. § 1558 (a)(2) (1982). The protests were denied on January 28, 1983.”

Commodity Credit Corp. v. Draper & Co., Inc, 213 F.2d 36 (1st Cir. 1954). “19 U.S.C.A. § 1558 , Khosrov-schahi & Co.”

Khosrovschahi v. United States, 39 C.C.P.A. 40 (C.C.P.A. 1951). “# * * * * * * Section 558 of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938, section 24 ( 19 U. S. C. § 1558 ), which prohibits refunds of customs duties with certain exceptions, reads as follows: (a) No remission, abatement, refund, or drawback of…”

Dofan Handbag Co. v. United States, 45 Cust. Ct. 329 (Cust. Ct. 1960). “In a case such as here presented, the decision is controlled by the provisions of section 558 of the Tariff Act of 1930 ( 19 U.S.C. § 1558 ), as amended by the Customs Administrative Act of 1938.”

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