No. 185.
Mr. Evarts to Mr. Schlözer.

Sir: With reference to your note of the 2d instant, in which you request to be advised, for communication to your government, whether the duty paid upon goods imported into the United States is, under the laws thereof, afterwards refunded, if the articles are returned to the original foreign shipper, I have now the honor to inclose herewith, for your information, a copy of a letter which has been received from the Secretary of the Treasury upon the subject, dated the 12th instant.

Be pleased to accept a renewed assurance of my high consideration.

  • WM. M. EVARTS.
  • Mr. Kurd von Schlözer.
[Inclosure in Mr. Evarts’s note of December 17, 1878.]

Mr. Sherman to Mr. Evarts.

Sir: I have the honor to acknowledge the receipt of your letter of the 7th instant, transmitting a copy of a communication dated the 2d instant, from the German minister, in which he requests to be informed if, under existing laws, the duties paid on imported goods, which are afterward exported, can be refunded.

In reply, I have to state that, under sections 2977 and 3037 of the Revised Statutes, a drawback of the duties paid on imported merchandise, less one per centum to be retained for the use of the United States, is allowed and paid upon the exportation of the merchandise, provided that it has remained in, and is exported from, the custody of the government, and is exported within three years from the date of importation.

Under the provisions of sections 2978 and 3025 of the Revised Statutes no drawback or return of the duties can be allowed on the export of any imported merchandise, after it has been removed from the custody and control of the government, except in the cases of articles wholly manufactured from imported materials as provided for by sections 3019, 3020, 3022, and 3028, Revised Statutes.

Very respectfully,