# § 1559. Warehouse goods deemed abandoned after 5 years
section 1493 of this title
Merchandise upon which any duties or charges are unpaid, remaining in bonded warehouse beyond 5 years from the date of importation, or such longer period of time as the Bureau of Customs and Border Protection may at its discretion permit upon proper request being filed and good cause shown, shall be regarded as abandoned to the Government and shall be sold under such regulations as the Secretary of the Treasury shall prescribe, and the proceeds of sale paid into the Treasury, as in the case of unclaimed merchandise covered by , subject to the payment to the owner or consignee of such amount, if any, as shall remain after deduction of duties, charges, and expenses. Merchandise upon which all duties and charges have been paid, remaining in bonded warehouse beyond 5 years from the date of importation, or such longer period of time as the Bureau of Customs and Border Protection may at its discretion permit upon proper request being filed and good cause shown, shall be held to be no longer in the custody or control of the officers of the customs.
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**Source Credit**: (June 17, 1930, ch. 497, title IV, § 559, 46 Stat. 744; June 25, 1938, ch. 679, § 23(a), 52 Stat. 1088; Pub. L. 95–410, title I, § 108(b)(1), Oct. 3, 1978, 92 Stat. 892; Pub. L. 109–280, title XIV, § 1635(d), Aug. 17, 2006, 120 Stat. 1170.)
## Editorial Notes
### Prior Provisions
Provisions similar to those in this section were contained in , . That section was superseded by section 559 of act , comprising this section, and repealed by section 651(a)(1) of the 1930 act.
Prior provisions that goods, remaining in public store or bonded warehouse beyond three years, should be regarded as abandoned and sold, and the proceeds paid into the Treasury, and that the Secretary might pay the proceeds to the owner, etc., after deducting duties, charges and expenses, were contained in R.S. §§ 2971 and 2972, prior to repeal by , .
### Amendments
2006— inserted “, or such longer period of time as the Bureau of Customs and Border Protection may at its discretion permit upon proper request being filed and good cause shown” after “date of importation” in two places.
1978— substituted “5 years” for “three years” wherever appearing.
1938—Act , struck out “(or ten months in the case of grain)” wherever appearing.
## Statutory Notes and Related Subsidiaries
### Effective Date of 2006 Amendment
Amendment by applicable with respect to goods entered, or withdrawn from warehouse for consumption, on or after the 15th day after , see , set out as a note under .
### Effective Date of 1978 Amendment
Period of time prior to , disregarded in application of amendment to merchandise in bonded warehouse, see , set out as a note under .
### Effective Date of 1938 Amendment
Amendment by act , applicable in the case of grain imported prior to the thirtieth day following , except as otherwise provided, see section 23(b) of act , set out as a note under .
### Appropriations
, , which was classified to section 725a of former Title 31, Money and Finance, repealed the permanent appropriation under the title “Refunding proceeds of unclaimed merchandise (Customs) (2x326)” effective , and provided that such portions of any Acts as make permanent appropriations to be expended under such account are amended so as to authorize, in lieu thereof, annual appropriations from the general fund of the Treasury in identical terms and in such amounts as now provided by the laws providing such permanent appropriations.
## Executive Documents
### Extension of Three-Year Period
For extension of three year period prescribed in this section (prior to amendment by ), see Proc. No. 2948, , 16 F.R. 10589, 65 Stat. c41, set out as a note under .
Proc. No. 2599, , 8 F.R. 15359, , as amended by Proc. No. 2712, , 11 F.R. 14133, , was superseded by Proc. No. 2948, , 16 F.R. 10589, 65 Stat. c41.