Public Law 119-73 (01/23/2026)

19 U.S.C. § 1486

Administration of oaths; verification of documents

(a)

Customs officers

The following officers and employees may administer any oaths required or authorized by law or regulations promulgated thereunder in respect of any matter coming before such officers or employees in the performance of their official duties: (1) Any customs officer appointed by the President; (2) the chief assistant of any such officer, or any officer or employee of the customs field service designated for the purpose by such officer or by the Secretary of the Treasury; and (3) any officer or employee of the United States Customs Service designated for the purpose by the Secretary of the Treasury.

(b)

Postmasters

The postmaster or assistant postmaster of the United States at any post office where customs officers are not stationed, is authorized to administer any oaths required to be made to statements in customs documents by importers of merchandise, not exceeding $100 in value, through the mails.

(c)

No compensation

No compensation or fee shall be demanded or accepted for administering any oath under the provisions of this section.

(d)

Verification in lieu of oath

The Secretary of the Treasury may by regulation prescribe that any document required by any law administered by the Customs Service to be under oath may be verified by a written declaration in such form as he shall prescribe, such declaration to be in lieu of the oath otherwise required.

June 17, 1930, ch. 49746 Stat. 725Aug. 8, 1953, ch. 397, § 1767 Stat. 517(, title IV, § 486, ; , .)

Editorial Notes

Amendments

1953—Subsec. (d). Act , amended section catchline generally and added subsec. (d). Prior to amendment, catchline read as follows: “Administration of oaths”.

1953—Subsec. (d). Act , added subsec. (d).

Statutory Notes and Related Subsidiaries

Effective Date of 1953 Amendment; Savings Provision

section 1304 of this titleAmendment by act , effective on and after thirtieth day following , and savings provision, see notes set out under .

Transfer of Functions

section 542 of Title 6Pub. L. 107–296section 211 of Title 6Pub. L. 114–125section 802(b) of Pub. L. 114–125section 211 of Title 6For transfer of functions, personnel, assets, and liabilities of the United States Customs Service of the Department of the Treasury, including functions of the Secretary of the Treasury relating thereto, to the Secretary of Homeland Security, and for treatment of related references, see sections 203(1), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of , as modified, set out as a note under . For establishment of U.S. Customs and Border Protection in the Department of Homeland Security, treated as if included in as of , see , as amended generally by , and , set out as a note under .

Executive Documents

Change of Name

section 308 of Title 31“United States Customs Service” substituted in text for “Bureau of Customs” pursuant to Treasury Department Order 165–23, , eff. , 38 F.R. 13037. See, also, , Money and Finance.

Transfer of Functions

64 Stat. 1280Functions of all officers of Department of the Treasury and functions of all agencies and employees of such Department transferred, with certain exceptions, to Secretary of the Treasury, with power vested in him to authorize their performance or performance of any of his functions, by any of such officers, agencies, and employees, by Reorg. Plan No. 26 of 1950, §§ 1, 2, eff. , 15 F.R. 4935, , 1281, set out in the Appendix to Title 5, Government Organization and Employees.