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19 U.S.C. § 1492

Destruction of abandoned or forfeited merchandise

United States · Title 19 — CUSTOMS DUTIES · Status: effective

Taxation
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19 U.S.C. § 1492, Destruction of abandoned or forfeited merchandise, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/450400
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Full text

Except as provided in R.S. § 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.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.