U.S. CODE
Rulings
AD/CVD
Notices
HTSUS
U.S. Code
Regs
More
Ports
About
Updates
Apps
Larger font
Smaller font
CustomsMobile Pro
beta now open!
Apply for a FREE beta account. Spaces are limited so apply today.
SIGNUP FOR BETA
SEARCH
Toggle Dropdown
Search US Code
Search Leg. Notes
Sort by Rank
Titles Ascending
Titles Descending
10 per page
25 Result/page
50 Result/page
U.S Code last checked for updates: Nov 22, 2024
All Titles
Title 19
Chapter 4
Subtitle III
Part III
§ 1499. Examination of merchandi...
§ 1501. Voluntary reliquidations...
§ 1499. Examination of merchandi...
§ 1501. Voluntary reliquidations...
U.S. Code
Notes
§ 1500.
Appraisement, classification, and liquidation procedure
The Customs Service shall, under rules and regulations prescribed by the Secretary—
(a)
fix the final appraisement of merchandise by ascertaining or estimating the value thereof, under
section 1401a of this title
, by all reasonable ways and means in his power, any statement of cost or costs of production in any invoice, affidavit, declaration, other document to the contrary notwithstanding;
(b)
fix the final classification and rate of duty applicable to such merchandise;
(c)
fix the final amount of duty to be paid on such merchandise and determine any increased or additional duties, taxes, and fees due or any excess of duties, taxes, and fees deposited;
(d)
liquidate the entry and reconciliation, if any, of such merchandise; and
(e)
give or transmit, pursuant to an electronic data interchange system, notice of such liquidation to the importer, his consignee, or agent in such form and manner as the Secretary shall by regulation prescribe.
(
June 17, 1930, ch. 497
, title IV, § 500,
46 Stat. 729
;
Aug. 2, 1956, ch. 887, § 4(b)
,
70 Stat. 948
;
Pub. L. 91–271, title II, § 204(a)
,
June 2, 1970
,
84 Stat. 283
;
Pub. L. 96–39, title II, § 202(a)(4)
,
July 26, 1979
,
93 Stat. 202
;
Pub. L. 103–182, title VI, § 638
,
Dec. 8, 1993
,
107 Stat. 2203
.)
cite as:
19 USC 1500
.list_box li,p,.cm-search-info,.cm-search-detail,.abt span,.expand-collapse_top
Get the CustomsMobile app!