Abatement and Refund of Defective Goods.
Section 909
SEC. 909. Abatement and Refund of Defective Goods. – Under conditions to be set by the Commissioner, and with the approval of the Secretary of Finance, an abatement and refund shall be granted on imported or exported goods which are found defective or otherwise not in accordance with, the agreed specifications at the time of importation or exportation and are returned either to the supplier or to another person designated by the supplier, subject to the following conditions: (a) The goods have not been worked, repaired, or used in the country of importation, and are reexported within, a reasonable time; and (b) The goods have not been worked, repaired, or used in the country to which, they were exported, and are reimported within a reasonable time. Use of the goods shall, however, not hinder the refund if such use was indispensable to discover the defects or other circumstances which caused the reexportation or reimportation of the goods. As an alternative to reexportation or reimportation, the goods may be expressly abandoned or destroyed or rendered commercially valueless under customs control as the Bureau may decide. In such, case, the importer shall not be entitled to an abatement or a refund if it does not defray the costs of such abandonment, destruction, or rendition.