United States Statutes at Large/Volume 2/6th Congress/1st Session/Chapter 64
Act of April 14, 1802, ch. 26.
A sum to be retained on drawbacks.Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That from and after the thirtieth day of June next, two and one half per centum on the amount of all drawbacks, allowed or to be allowed by law, upon and for the re-exportation from the United States of goods, wares, or merchandises imported thereinto, shall be retained for the use of the United States, by the collectors paying such drawbacks respectively; and in addition to the sum of one and one quarter per centum heretofore directed by law to be so retained.
No drawback allowed on goods imported in foreign vessels.Sec. 2. And be it further enacted, That in case of the re-exportation from the United States of goods, wares, and merchandises, imported thereinto in foreign ships or vessels, no part of the additional duty imposed by law on such goods, wares, and merchandises, on account of their importation in such ships or vessels, shall be allowed to be drawback; but that the whole of the said additional duty shall be retained in manner aforesaid, in addition to the rate per centum by this and former acts directed to be retained.
Approved, May 13, 1800.