# § 1310. Free importation of merchandise recovered from sunken and abandoned vessels
Whenever any vessel laden with merchandise, in whole or in part subject to duty, has been sunk in any river, harbor, bay, or waters subject to the jurisdiction of the United States, and within its limits, for the period of two years and is abandoned by the owner thereof, any person who may raise such vessel shall be permitted to bring any merchandise recovered therefrom into the port nearest to the place where such vessel was so raised free from the payment of any duty thereupon, but under such regulations as the Secretary of the Treasury may prescribe.
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**Source Credit**: (June 17, 1930, ch. 497, title III, § 310, 46 Stat. 691.)
## Editorial Notes
### Prior Provisions
Provisions similar to those in this section were contained in , § IV, L, , superseding similar provisions of previous tariff acts. That section was superseded by , , and repealed by section 321 of that act. Section 310 of act , was superseded by section 310 of act , and repealed by section 651(a)(1) of the 1930 act.