United States Code · Section

§ 1311 — Bonded Manufacturing Warehouses

19 U.S.C. § 1311

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as defined in section 4534(a) of this title, may be withdrawn from warehouse for exportation to a country,1 as defined in section 4502 of this title, without assessment of a duty on the materials in their condition and quantity, and at their weight, at the time of importation into the United States. The duty shall be paid before the 61st day after the date of exportation, except that upon the presentation, before such 61st day, of satisfactory evidence of the amount of any customs duties paid to the country 1 on the article, the customs duty may be waived or reduced (subject to section 4534(e) of this title) in an amount that does not exceed the lesser of—(1) the total amount of customs duties paid or owed on the materials on importation into the United States, or(2) the total amount of customs duties paid on the article to the country.1If Canada ceases to be a country 1 and the suspension of the operation of the United States-Canada Free-Trade Agreement thereafter terminates, no article manufactured in a bonded warehouse, except to the extent that such article is made from an article that is a drawback eligible good under section 204(a) of the United States-Canada Free-Trade Agreement Implementation Act of 1988, may be withdrawn from such warehouse for exportation to Canada during the period such Agreement is in operation without payment of a duty on such imported merchandise in its condition, and at the rate of duty in effect, at the time of importation.No article manufactured in a bonded warehouse from materials that are goods subject to Chile FTA drawback, as defined in section 203(a) of the United States-Chile Free Trade Agreement Implementation Act, may be withdrawn from warehouse for exportation to Chile without assessment of a duty on the materials in their condition and quantity, and at their weight, at the time of importation into the United States. The duty shall be paid before the 61st day after the date of exportation, except that the duty may be waived or reduced by—(1) 100 percent during the 8-year period beginning on January 1, 2004;(2) 75 percent during the 1-year period beginning on January 1, 2012;(3) 50 percent during the 1-year period beginning on January 1, 2013; and(4) 25 percent during the 1-year period beginning on January 1, 2014.
19 U.S.C. § 1310 19 U.S.C. § 1312

Implementing Regulations