19 U.S.C. § 1562: Manipulation in warehouse

without payment of duties for exportation to a USMCA country, as defined in section 4502 of this title , if the merchandise is of a kind described in any of paragraphs (1) through (8) of section 4534(a) of this title ; the merchandise may not be withdrawn from warehouse without assessment of a duty on the merchandise in its condition and quantity, and at its weight, at the time of withdrawal from the warehouse with such additions to or deductions from the final appraised value as may be necessary by reason of change in condition, and the total amount of customs duties paid or owed on the merchandise on importation into the United States, or the total amount of customs duties paid on the merchandise to the USMCA country; without payment of duties for exportation to any foreign country other than to Chile, to a USMCA country, or to Canada when exports to that country are subject to paragraph (4); is only cleaned, sorted, or repacked in a bonded warehouse, or is a drawback eligible good under section 204(a) of the United States-Canada Free-Trade Agreement Implementation Act of 1988; without payment of duties for shipment to the Virgin Islands, American Samoa, Wake Island, Midway Island, Kingman Reef, Johnston Island or the island of Guam; and without payment of duties for exportation to Chile, if the merchandise is of a kind described in any of paragraphs (1) through (5) of section 203(a) of the United States-Chile Free Trade Agreement Implementation Act; and the merchandise may not be withdrawn from warehouse without assessment of a duty on the merchandise in its condition and quantity, and at its weight, at the time of withdrawal from the warehouse with such additions to, or deductions from, the final appraised value as may be necessary by reason of a change in condition, and 100 percent during the 8-year period beginning on January 1, 2004 , 75 percent during the 1-year period beginning on January 1, 2012 , 50 percent during the 1-year period beginning on January 1, 2013 , and 25 percent during the 1-year period beginning on January 1, 2014 .