512
PUBLIC LAW 243-AUG. 8, 1953
[67 S T A T.
"(e) Any article imported to replace a like article of comparable value previously exempted from duty under subdivision (c) of this paragraph shall be allowed free entry if the article previously exempted shall have been exported, under such supervision as the Secretary may prescribe, within sixty days after its importation because it was found by the importer to be unsatisfactory. "(f) All articles exempted by this paragraph from the payment of duty shall be exempt also from the payment of any internal-revenue tax imposed upon or by reason of importation. " (g) If any jewelry or similar articles of personal adornment having a value of $300 or more which have been exempted from duty under subdivision (1) of subparagraph (b) or any article which has been exempted from duty under subdivision (2)(B) of subparagraph (c) is sold within three years after the date of importation, or if any article which has been exempted from duty under subdivision (2) of subparagraph (b) is sold within one year after the date of importation, without prior payment to the United States of the duty which would have been payable at the time of entry if the article had been entered without the benefit of this paragraph, such article, or its value (to be recovered from the importer), shall be subject to forfeiture. A sale pursuant to a judicial order or in liquidation of the estate of a decedent shall not be subject to the provisions of this subparagraph. " (h) The Secretary of the Treasury shall prescribe methods and regulations for carrying out the provisions of this paragraph. No exemption provided for in this paragraph shall be applied to any article which is not declared in accordance with such regulations." FREE E N T R Y FOR NONCOMMERCIAL E X H I B I T I O N S
46 Stat. 684.
SEC. 9. (a) Paragraph 1809 of the Tariff Act of 1930 (U.S.C. 1946 edition, title 19, sec. 1201, par. 1809), is amended by inserting "within five years after the date of entry hereunder" after "used contrary to this provision"; by inserting "within such five-year period" after "at any time"; and by deleting "and the preceding". (b) The conditions of any bond in force on the effective date of this Act in respect of articles previously entered under the provisions of paragraph 1809 or the corresponding provisions of any Tariff Act prior to the Tariff Act of 1930 shall be deemed to have been satisfied upon the effective date of this Act or upon the expiration of five years from the date such articles were entered, whichever is later, except with respect to any violation which has occurred or which shall have occurred before such time. TEMPORARY FREE E N T R Y FOR SAMPLES AND OTHER ARTICLES UNDER BOND
46 Stat. 690.
SEC. 10. (a)(1) The part of section 308 of the Tariff Act of 1930, as amended (U.S.C. 1946 edition, title 19, sec. 1308), following the heading and preceding the numbered items is amended to read as follows: "The following articles, when not imported for sale or for sale on approval, may be admitted into the United States under such rules and regulations as the Secretary of the Treasury may prescribe, without the payment of duty, under bond for their exportation within one year from the date of importation, which period, in the discretion of the Secretary of the Treasury, may be extended, upon application, for one or more further j^eriods which, when added to the initial one year, shall not exceed a total of three years:". (2) The amendment made by paragraph (1) shall be effective with respect to articles imported before or after this section is enacted.
�
