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

19 U.S.C. § 1498

Entry under regulations

(a)

Authorized for certain merchandise

The Secretary of the Treasury is authorized to prescribe rules and regulations for the declaration and entry of—
(1)
Merchandise, when—
(A)
the aggregate value of the shipment does not exceed an amount specified by the Secretary by regulation, but not more than $2,500; or
(B)
different commercial facilitation and risk considerations that may vary for different classes or kinds of merchandise or different classes of transactions may dictate;
(2)
Products of the United States, when the aggregate value of the shipment does not exceed such amounts as the Secretary may prescribe and the products are imported.
(A)
for the purposes of repair or alteration prior to reexportation, or
(B)
after having been either rejected or returned by the foreign purchaser to the United States for credit;
(3)
Merchandise damaged on the voyage of importation, by fire or through marine casualty or any other cause, without fault on the part of the shipper;
(4)
Merchandise recovered from a wrecked or stranded vessel;
(5)
Household effects used abroad and personal effects, not imported in pursuance of a purchase or agreement for purchase and not intended for sale;
(6)
Articles sent by persons in foreign countries as gifts to persons in the United States;
(7)
Articles carried on the person or contained in the baggage of a person arriving in the United States;
(8)
Tools of trade of a person arriving in the United States;
(9)
Personal effects of citizens of the United States who have died in a foreign country;
(10)
1
1 See References in Text note below.
Merchandise within the provisions of sections 1465  and 1466 of this title (relating to supplies, repairs, and equipment on vessels and railway cars) at the first port of arrival;
(11)
Merchandise when in the opinion of the Secretary of the Treasury the value thereof cannot be declared; and
(12)
section 1201 of this title Merchandise within the provisions of paragraph 1631 of .
(b)

Application of general provisions

The Secretary of the Treasury is authorized to include in such rules and regulations any of the provisions of section 1484 or 1485 of this title (relating, respectively, to entry and to declaration of merchandise generally).

June 17, 1930, ch. 49746 Stat. 728Aug. 8, 1953, ch. 397, § 16(d)67 Stat. 517Pub. L. 96–609, title II, § 20294 Stat. 3561Pub. L. 98–573, title II, § 20698 Stat. 2975Pub. L. 100–418, title I, § 1214(h)(5)102 Stat. 1157Pub. L. 103–182, title VI, § 662107 Stat. 2214(, title IV, § 498, ; , (e), ; , , ; , , ; , , ; , , .)

Editorial Notes

References in Text

Section 1465 of this titlePub. L. 103–182, title VI, § 690(b)(7)107 Stat. 2223, referred to in subsec. (a)(10), was repealed by , , .

Section 1201 of this titlePub. L. 87–456, title I, § 101(a)76 Stat. 72section 1202 of this title, referred to in subsec. (a)(12), which comprised the free list for articles imported into the United States, was repealed by , , , which act also revised the Tariff Schedules of the United States. See notes under .

Prior Provisions

act Sept. 21, 1922, ch. 356, title IV, § 49842 Stat. 964Provisions similar to those in this section were contained in , . That section was superseded by section 498 of act , comprising this section, and repealed by section 651(a)(1) of the 1930 act.

act Sept. 21, 1922, ch. 356, title IV, § 64242 Stat. 989Provision for an entry, separate from that of other merchandise, of wearing apparel, personal baggage, and tools and implements of a mechanical trade, was made by R.S. § 2799, which also prescribed the contents of such entry, and of the accompanying oath. R.S. § 2800 provided for a bond when the person making entry was not the owner. R.S. § 2801 provided for a landing permit, and for an examination of baggage when deemed proper by the collector and naval officer, and for entry of articles not exempt from duty. All of these sections were repealed by , .

Amendments

Pub. L. 103–182, § 662(1)1993—Subsec. (a)(1). , amended par. (1) generally. Prior to amendment, par. (1) read as follows: “Merchandise, imported in the mails or otherwise, when the aggregate value of the shipment does not exceed such amount, not greater than $1,250 as the Secretary of the Treasury shall specify in the regulations, and the specified amount may vary for different classes or kinds of merchandise or different classes of transactions, except that this paragraph does not apply to articles valued in excess of $250 classified in—

“(A) chapters 50 through 63;

“(B) chapters 39 through 43, 61 through 65, 67 and 95; and

“(C) subchapters III and IV of chapter 99;

of the Harmonized Tariff Schedule of the United States, or to any other article for which formal entry is required without regard to value.;”.

Pub. L. 103–182, § 662(2)Subsec. (a)(2). , substituted “such amounts as the Secretary may prescribe” for “$10,000” in introductory provisions.

Pub. L. 100–4181988—Subsec. (a)(1). , substituted “the Harmonized Tariff Schedule of the United States” for “the Tariff Schedules of the United States” in closing provisions, added subpars. (A) to (C), and struck out former subpars. (A) to (C) which read as follows:

“(A) schedule 3,

“(B) parts 1, 4A, 7B, 12A, 12D, and 13B of schedule 7, and

“(C) parts 2 and 3 of the Appendix,”.

Pub. L. 98–5731984—Subsec. (a)(1). substituted “$1,250” for “$250” and inserted provision that this paragraph does not apply to articles valued in excess of $250 classified in schedule 3, parts 1, 4A, 7B, 12A, 12D, and 13B of schedule 7, and parts 2 and 3 of the Appendix, of the Tariff Schedules, or to any other article for which formal entry is required without regard to value.

Pub. L. 96–6091980—Subsec. (a). added par. (2) and redesignated former pars. (2) to (11) as (3) to (12), respectively.

1953—Subsec. (a)(1). Act , § 16(d), increased valuation figure with respect to informal entries from $100 to $250, and inserted provisions with respect to possible variation for different classes or kinds of merchandise and different classes of transactions.

section 1201 of this titleSubsec. (a)(11). Act , § 16(e), substituted “paragraph 1631 of ” for “sections 472 to 574 of this title”.

Statutory Notes and Related Subsidiaries

Effective Date of 1988 Amendment

Pub. L. 100–418section 1217(b)(1) of Pub. L. 100–418section 3001 of this titleAmendment by effective , and applicable with respect to articles entered on or after such date, see , set out as an Effective Date note under .

Effective Date of 1984 Amendment

Pub. L. 98–573Pub. L. 98–573section 1304 of this titleAmendment by effective on 15th day after , see section 214(a), (b) of , set out as a note under .

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 .

Customs Declarations; Proximity of Livestock

Pub. L. 108–90, title V, § 513117 Stat. 1154

“For fiscal year 2004 and thereafter, none of the funds appropriated or otherwise made available to the Department of Homeland Security may be used for the production of customs declarations that do not inquire whether the passenger had been in the proximity of livestock.”
, , , provided that: