Pub. L. 83-768, tit. II, sec. 202

certain metal articles returned to united states

EnactedYear: 1954Length: 415 wordsOfficial source
certain metal articles returned to united states Sec. 202. Paragraph 1615 (g) of the Tariff Act of 1930, as amended (U. S. C., 1952 edition, title 19, sec. 1201, par. 1615 (g)), is further amended to read as follows: “(g) (1) Any article exported from the United States for repairs or alterations may be returned upon the payment of a duty upon the value of the repairs or alterations at the rate or rates which would apply to the article itself in its repaired or altered condition if not within the purview’ of this subparagraph (g). 68 Stat. 1138 “(2) If— “(A) any article of metal (except precious metal) manufactured in the United States or subjected to a process of manufacture in the United States is exported for further processing; and “(B) the exported article as processed outside the United States, or the article which results from the processing outside the United States, as the case may be, is returned to the United States for further processing, then such article may be returned upon the payment of a duty upon the value of such processing outside the United States at the rate or rates which would apply to such article itself if it were not within the purview of this subparagraph (g). “(3) This subparagraph (g) shall not apply to any article exported— “(A) from bonded warehouse or from continuous customs custody elsewhere than bonded warehouse with remission, abatement, or refund of duty; “(B) with benefit of drawback through substitution or otherwise; or “(C) for the purpose of complying with any law of the United States or regulation of any Federal agency requiring exportation. “(4) For the purposes of this subparagraph (g), the value of repairs, alterations, or processing outside the United States shall be considered to be— “(A) the cost to the importer of such repairs, alterations, or processing; or “(B) if no charge is made, the value of such repairs, alterations, or processing, as set out in the invoice and entry papers; except that, if the Secretary of the Treasury concludes that the amount so set out does not represent a reasonable cost or fair value, as the case may be, then the value of the repairs, alterations, or processing shall be determined in accordance with section 402 of this Act. No appraisement of the imported article in its repaired, altered, or processed condition shall be required unless necessary to a determination of the rate or rates of duty applicable to such article.”
Pub. L. 83-768, tit. II, sec. 202: certain metal articles returned to united states | Justis AI