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republic-os/legal/us/code/title-19/chapter-3/section-460.md
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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 19 U.S.C. § 460 Retention of distilled spirits, wines, etc., in warehouse during prohibitory period us united_states_code code_section 19 CUSTOMS DUTIES 3 THE TARIFF AND RELATED PROVISIONS 460 19 U.S.C. § 460 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc19@119-100.zip /us/usc/t19/s460 data/legal/raw/us/code/title-19/usc19.xml b1145e4446d6877bb9a34ad8f503ef99f25a10260e67535befdb283772205710 c90da65eeb9b6895d254e48af923eedc3b1275c7e88d986eb56f934bfcdfdf5c 7d321a3a28b64a5babd6309500608cd00f17c59a4da3e404df72820dbf88e05c 2026-07-04 official
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19 U.S.C. § 460 - Retention of distilled spirits, wines, etc., in warehouse during prohibitory period

Text

Under regulations prescribed by the Secretary of the Treasury, any imported distilled spirits, wines, or other liquors which may be in any customs bonded warehouse under the customs laws on the date any prohibition of their sale or removal, by any Act of Congress, or proclamation of the President of the United States takes effect shall be permitted to remain therein without payment of any taxes or duties thereon, beyond the three-year period provided by law, during such period of prohibition; and may be exported at any time during such extended period. Any imported spirits, wines, or other liquors as to which the three-year bonded period may have expired after February 24, 1919, and prior to the date such prohibition takes effect may at the option of the owner remain in bond during such period of prohibition.

(Feb. 24, 1919, ch. 18, title VI, § 600(b), 40 Stat. 1106.)