19 U.S.C. § 1558
No remission or refund after release of merchandise
United States · Title 19 — CUSTOMS DUTIES · Status: effective
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- Citation
- 19 U.S.C. § 1558, No remission or refund after release of merchandise, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/450451
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Full text
No 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:
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).
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 The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.
- Miscellaneous Trade and Technical Corrections Act of 1999House: 414–0Senate: no recorded tally