19 U.S.C. § 1500

Editorial Notes

Prior Provisions

act Sept. 21, 1922, ch. 356, title IV, § 500 42 Stat. 965 June 17, 1930Provisions similar to those in this section were contained in , . That section was superseded by section 500 of act , comprising this section, and repealed by section 651(a)(1) of the 1930 act.

act Oct. 3, 1913, ch. 16 38 Stat. 185 Act of June 10, 1890, ch. 407, § 10 26 Stat. 136 Act of Aug. 5, 1909, ch. 6, § 28 36 Stat. 97 June 10, 1890Act of Aug. 5, 1909, ch. 6, § 28 36 Stat. 99 act Sept. 21, 1922, ch. 356, title IV, § 643 42 Stat. 989 Provisions dealing with the subject matter of subdivision (a) of this section were contained in , § III, K, , reenacting without change the provisions of the Customs Administrative , , as reenacted by the Payne-Aldrich Tariff , . A provision somewhat similar to subdivision (a)(5) of this section was contained in section III, M, of the 1913 act, the provisions of which were substituted for provisions of the same nature contained in section 13 of the Customs Administrative Act of , as amended by the Payne-Aldrich Tariff , . Said section III of the 1913 act was repealed by , .

Act of June 10, 1890, ch. 407 26 Stat. 131 act Sept. 21, 1922, ch. 356, title IV, § 642 42 Stat. 989 R.S. §§ 2609, 2610, relative to merchant appraisers, were superseded by the provisions relating to appraisers and appraisements in the Customs Administrative , , and later acts, and were repealed by , .

Act of June 10, 1890, ch. 407, § 29 26 Stat. 141 R.S. § 2902 prescribed the mode of appraisal of merchandise, prior to repeal by the Customs Administrative , .

act Sept. 21, 1922, ch. 356, title IV, § 642 42 Stat. 989 R.S. § 2911 required appraisers to adopt the value of the best article in a package containing articles wholly or in part of wool or cotton of similar kind but different quality, charged at an average price, and R.S. § 2912 related to appraisal of wool of different qualities when imported in the same bale, bag, or package, and of bales of different qualities when embraced in the same invoice, prior to repeal by , .

Act of June 10, 1890, ch. 407, § 29 26 Stat. 141 act Sept. 21, 1922, ch. 356, title IV, § 642 42 Stat. 989 R.S. § 2945 imposed a penalty on any merchant chosen by the collector to make any appraisement required under any act respecting imports and tonnage, who should, after due notice, decline or neglect to assess at such appraisement. This section was repealed by the Customs Administrative , , and was again repealed by , .

section 642 of the act of Sept. 21, 1922, ch. 356 R.S. § 2946 related to the ascertainment of value at ports where there were no appraisers, prior to repeal by .

act Oct. 3, 1913, ch. 16 38 Stat. 186 Act of June 10, 1890, ch. 407, § 13 26 Stat. 136 Act of Aug. 5, 1909, ch. 6, § 28 36 Stat. 99 act Sept. 21, 1922, ch. 356, title IV, § 643 42 Stat. 989 A prior provision similar to subdivision (b) was contained in , § III, M, , the provisions of which were substitutes for those of the Customs Administrative , , as amended by the Payne-Aldrich Tariff , . Section III, M, was repealed by , .

Act of June 10, 1890, ch. 407, § 29 26 Stat. 141 An earlier provision on the subject was contained in R.S. § 2929, prior to repeal by Customs Administrative , .

Act of June 10, 1890, ch. 407, § 29 26 Stat. 141 Act of Aug. 5, 1909, ch. 6, § 28 36 Stat. 104 Somewhat similar to subdivision (d), R.S. § 2943 provided that one of the assistant appraisers at the port of New York should be detailed for the supervision of examination of merchandise damaged on the voyage of importation, and to make examinations and appraisals and to report, etc. It was repealed, with R.S. § 2927, which provided for appraisal of such goods, and other sections, by the Customs Administrative , , reenacted and designated as section 28 by the Payne-Aldrich Tariff , .

Amendments

Pub. L. 103–182, § 638(1)1993—, substituted “The Customs Service” for “The appropriate customs officer” in introductory provisions.

Pub. L. 103–182, § 638(2)Subd. (a). , substituted “fix the final appraisement of” for “appraise”.

Pub. L. 103–182, § 638(3)Subd. (b). , substituted “fix the final” for “ascertain the”.

Pub. L. 103–182, § 638(4)Subd. (c). , inserted “final” after “fix the” and “, taxes, and fees” after “duties” in two places.

Pub. L. 103–182, § 638(5)Subds. (d) and (e). , amended subds. (d) and (e) generally. Prior to amendment, subds. (d) and (e) read as follows:

“(d) liquidate the entry of such merchandise; and

“(e) give notice of such liquidation to the importer, his consignee, or agent in such form and manner as the Secretary shall prescribe in such regulations.”

Pub. L. 96–39section 1401a of this title1979—Subd. (a). substituted “by ascertaining or estimating the value thereof, under , by all reasonable ways and means in his power, any statement of cost or costs of production in any invoice, affidavit, declaration, or other document” for “in the unit of quantity in which the merchandise is usually bought and sold by ascertaining or estimating the value thereof by all reasonable ways and means in his power, any statement of cost or costs of production in any invoice, affidavit, declaration, or other document”.

Pub. L. 91–2711970— struck out “(a)” preceding first sentence and, in such provisions, as so redesignated, substituted provisions which set forth the customs functions to be performed by the appropriate customs officer for provisions which set forth the customs functions to be performed by the appraiser, and struck out subds. (b) to (f), which allocated specific customs functions to appraisers, assistant and deputy appraisers, and examiners, and authorized the designation of acting appraisers where necessary.

Aug. 2, 19561956—Subd. (f). Act , struck out “take the oath,” before “perform all the duties” in second sentence, and struck out comma after “perform all duties”.

Statutory Notes and Related Subsidiaries

Effective Date of 1979 Amendment

Pub. L. 96–39July 1, 1980section 204(a) of Pub. L. 96–39section 1401a of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1970 Amendment

Pub. L. 91–271, title II, § 203June 2, 197084 Stat. 283

Transfer of Functions

November 25, 2002section 542 of Title 6Pub. L. 107–296Nov. 25, 2002section 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

Transfer of Functions

July 31, 195064 Stat. 1280 Functions 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.