Public Law 119-87 (04/30/2026)

19 U.S.C. § 1606

Seizure; appraisement

The appropriate customs officer shall determine the domestic value, at the time and place of appraisement, of any vessel, vehicle, aircraft, merchandise, or baggage seized under the customs laws.

June 17, 1930, ch. 497 46 Stat. 754 Pub. L. 91–271, title III, § 301(dd)84 Stat. 291 Pub. L. 98–473, title II, § 32198 Stat. 2056 Pub. L. 98–573, title II, § 213(a)(3)98 Stat. 2984 (, title IV, § 606, ; , , ; , , ; , , .)

Editorial Notes

Prior Provisions

act Sept. 21, 1922, ch. 356, title IV, § 606 42 Stat. 985 Provisions similar to those in this section were contained in , . That section was superseded by section 606 of act , comprising this section, and repealed by section 651(a)(1) of the 1930 act.

act Sept. 21, 1922, ch. 356, title IV, § 642 42 Stat. 989 Prior provisions for appraisement of property seized under the customs laws, or laws relating to the registering, enrolling or licensing of vessels, were contained in R.S. § 3074, prior to repeal by , .

Amendments

Pub. L. 98–573Pub. L. 98–4731984— and inserted reference to aircraft.

Pub. L. 91–2711970— substituted “appropriate customs officer shall” for “collector shall require the appraiser to”.

Statutory Notes and Related Subsidiaries

Effective Date of 1984 Amendment

Pub. L. 98–573section 214(e) of Pub. L. 98–573section 1304 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1970 Amendment

Pub. L. 91–271section 203 of Pub. L. 91–271section 1500 of this titleFor effective date of amendment by , see , set out as a note under .