52 STAT.] 75'T CONG., 3D SESS.- CH. 679-JUNE 25, 1938 articles not previously exported from the United States, but in no case in excess of the sum of customs draw-back, if any, proved to have been allowed upon the exportation of such article from the United States plus the amount of the internal-revenue tax, if any, imposed at the time such article is entered for consumption or with- drawn from warehouse for consumption upon the importation of like articles not previously exported from the United States. Manufac- tured tobacco subject to duty hereunder shall be retained in customs custody until internal-revenue stamps in payment of any part of the legal duties measured by a rate or amount of internal-revenue tax shall have been placed thereon. "(g) Any article exported from the United States for repairs or alterations may be returned upon the payment of a duty upon the value of the repairs or alterations at the rate or rates which would apply to the article itself in its repaired or altered condition if not within the purview of this subparagraph. "(h) The allowance of total or partial exemption from duty under any provision of this paragraph shall be subject to such regulations as to proof of identity and compliance with the conditions of this paragraph as the Secretary of the Treasury may prescribe." SEC. 36. Paragraph 1798 of the Tariff Act of 1930, as amended (U. S . C., 1934 edition, Supp. III, title 19, sec. 1201, par. 1798), is hereby further amended by striking out the third and fourth provisos thereof and inserting in lieu thereof the following: "Provided further, That up to but not exceeding $100 in value of articles (including distilled spirits, wines, and malt liquors aggregating not more than one wine gallon and including not more than one hundred cigars) acquired abroad by such residents of the United States as an inci- dent of the foreign journey for personal or household use or as souvenirs or curios, but not bought on commission or intended for sale, shall be free of duty: Provided further, That (a) in the case of articles acquired in any country other than a contiguous country which maintains a free zone or free port, the exemption authorized by the preceding proviso shall apply only to articles so acquired by a returning resident who has remained beyond the territorial lim- its of the United States for a period of not less than forty-eight hours and (b) in the case of articles acquired in a contiguous country which maintains a free zone or free port, the Secretary of the Treas- ury shall by special regulation or instruction, the application of which may be restricted to one or more individual ports of entry, provide that the exemption authorized by the preceding proviso shall be applied only to articles acquired abroad by a returning resident who has remained beyond the territorial limits of the United States for not less than such period (which period shall not exceed twenty- four hours) as the Secretary may deem necessary in the public interest or to facilitate enforcement at the specified port or ports of the requirement that the exemption shall apply only to articles acquired as an incident of the foreign journey: Provided further, That the exemption authorized by the second preceding proviso shall apply only to articles declared in accordance with regulations to be prescribed by the Secretary of the Treasury by a returning resi- dent who has not taken advantage of the said exemption within the thirty-day period immediately preceding his return to the United States: Provided further, That no such special regulation or instruc- tion shall take effect until the lapse of ninety days after the date of such special regulation or instruction: And provided further, That all articles exempted by this paragraph from the payment of duty shall also be exempt from the payment of any internal-revenue taxes." 1093 Articles exported for repairs or alterations. Regulations for al- lowanee of exemp- tions. 46 Stat. 683; 49 Stat. 1959. 19 U. S. C., Supp. II, § 1201, par. 1798. PrAoisos. Allowance, articles brought in by U. S. residents for personal use, etc. Articles acquired in country other than a contiguous country maintaining free zone or free port. Contiguous country which maintains free zone or port. Application of ex- emptions restricted. Special regulations, etc., effective date. Exemption of arti- cles from internal rev- enue taxes.
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