Ascertainment, Collection, and Recovery of Duties

United States Code

U.S. Code most recently checked for updates: Sep 17, 2024

§ 1481. Invoice; contents

§ 1482. Repealed.

§ 1483. Repealed.

§ 1484. Entry of merchandise

§ 1484a. Articles returned from space not to be construed as importation

§ 1484b. Deferral of duty on large yachts imported for sale at United States boat shows

§ 1485. Declaration

§ 1486. Administration of oaths; verification of documents

§ 1487. Value in entry; amendment

§ 1488. Repealed.

§ 1489. Repealed.

§ 1490. General orders

§ 1491. Unclaimed merchandise; disposition of forfeited distilled spirits, wines and malt liquor

§ 1492. Destruction of abandoned or forfeited merchandise

§ 1493. Proceeds of sale

§ 1494. Expense of weighing and measuring

§ 1495. Partnership bond

§ 1496. Examination of baggage

§ 1496a. Clearance restrictions of individuals returning from abroad; special circumstances; “baggage and effects” defined

§ 1497. Penalties for failure to declare

§ 1498. Entry under regulations

§ 1499. Examination of merchandise

§ 1500. Appraisement, classification, and liquidation procedure

§ 1501. Voluntary reliquidations by U.S. Customs and Border Protection

§ 1502. Regulations for appraisement and classification

§ 1503. Dutiable value

§ 1503a. Repealed.

§ 1504. Limitation on liquidation

§ 1505. Payment of duties and fees

§ 1506. Allowance for abandonment and damage

§ 1507. Tare and draft

§ 1508. Recordkeeping

§ 1509. Examination of books and witnesses

§ 1510. Judicial enforcement

§ 1511. Repealed.

§ 1512. Deposit of duty receipts

§ 1513. Customs officer’s immunity

§ 1514. Protest against decisions of Customs Service

§ 1515. Review of protests

§ 1516. Petitions by domestic interested parties

§ 1516a. Judicial review in countervailing duty and antidumping duty proceedings

§ 1517. Procedures for investigating claims of evasion of antidumping and countervailing duty orders

§§ 1518, 1519. Repealed.

§ 1520. Refunds and errors

§ 1521. Repealed.

§ 1522. Omitted

§ 1523. Examination of accounts

§ 1524. Deposit of reimbursable charges

§ 1525. Repealed.

§ 1526. Merchandise bearing American trade-mark

§ 1527. Importation of wild mammals and birds in violation of foreign law

§ 1528. Taxes not to be construed as duties

§ 1529. Collection of fees on behalf of other agencies