Imposition of Marking duty for

failure to mark
 Marking Duty for Failure to Mark.

(C)If at the time of importation any article (or its

container, as provided in subsection "b" hereof), is not
marked in accordance with the requirements of this
section, there shall be levied, collected and paid upon
such article a marking duty of 5 per cent ad valorem,
which shall be deemed to have accrued at the time of
importation, except when such article is exported or
destroyed under customs supervision and prior to the
final liquidation of the corresponding entry.
(e) The failure or refusal of the owner or
importer to mark the articles as herein required
within a period of thirty days after due notice
shall constitute as an act of abandonment of
said articles and their disposition shall be
governed by the provisions of this Code relative
to abandonment of imported articles.