§ 1500. Appraisement, classification, and liquidation procedure
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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.)
Connections127 cite this · traces to 5
Cited by 127 sections · top 60
U.S. Code
- § 66Rules and forms prescribed by Secretary
- § 1514Protest against decisions of Customs Service
- § 1641Customs brokers
- § 1484Entry of merchandise
- § 1505Payment of duties and fees
- § 81cExemption from customs laws of merchandise brought into foreign trade zone
- § 1499Examination of merchandise
- § 1401Miscellaneous
- § 1520Refunds and errors
- § 1490General orders
- § 1618Remission or mitigation of penalties
- § 2Rearrangement and limitation of districts; changing locations
- § 1516Petitions by domestic interested parties
- § 1451Extra compensation 11 See Codification note below.
- § 1311Bonded manufacturing warehouses
- § 267Overtime and premium pay for customs officers
- § 1584Falsity or lack of manifest; penalties
- § 1448Unlading
- § 1509Examination of books and witnesses
- § 1515Review of protests
- § 1555Bonded warehouses
- § 1557Entry for warehouse
- § 1562Manipulation in warehouse
- § 1623Bonds and other security
- § 1607Seizure; value $500,000 or less, prohibited merchandise, transporting conveyances
- § 1434Entry; vessels
- § 1504Limitation on liquidation
- § 1485Declaration
- § 1613Disposition of proceeds of forfeited property
- § 1305Immoral articles; importation prohibited
- § 1501Voluntary reliquidations by U.S. Customs and Border Protection
- § 1315Effective date of rates of duty
- § 1608Seizure; claims; judicial condemnation
- § 1491Unclaimed merchandise; disposition of forfeited distilled spirits, wines and malt liquor
- § 6Designation of customs officers for foreign service; status; rejection of designated customs officer; applicability of civil service laws
- § 1612Seizure; summary sale
- § 1506Allowance for abandonment and damage
- § 1602Seizure; report to customs officer
- § 1441Exceptions to vessel entry and clearance requirements
- § 1502Regulations for appraisement and classification
- § 1617Compromise of Government claims by Secretary of the Treasury
- § 1564Liens
- § 1606Seizure; appraisement
- § 1446Supplies and stores retained on board
- § 1603Seizure; warrants and reports
- § 1609Seizure; summary forfeiture and sale
- § 1563Allowance for loss; abandonment of warehouse goods
- § 1493Proceeds of sale
- § 1453Lading and unlading of merchandise or baggage; penalties
- § 1503Dutiable value
- § 1605Seizure; custody; storage
- § 1610Seizure; judicial forfeiture proceedings
- § 1565Cartage
- § 1604Seizure; prosecution 11 See Codification note below.
- § 1595Searches and seizures
- § 256Trials at ports other than New York
- § 1450Unlading on Sundays, holidays, or during overtime hours
- § 1510Judicial enforcement
- § 1586Unlawful unlading or transshipment
- § 1454Unlading of passengers; penalty
41 references not yet in our index
- June 17, 1930, ch. 497
- 46 Stat. 729
- Aug. 2, 1956, ch. 887, § 4(b)
- 70 Stat. 948
- Pub. L. 91–271, title II, § 204(a)
- 84 Stat. 283
- Pub. L. 96–39, title II, § 202(a)(4)
- 93 Stat. 202
- Pub. L. 103–182, title VI, § 638
- 107 Stat. 2203
- act Sept. 21, 1922, ch. 356, title IV, § 500
- 42 Stat. 965
- 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
- 36 Stat. 99
- act Sept. 21, 1922, ch. 356, title IV, § 643
- 42 Stat. 989
- Act of June 10, 1890, ch. 407
- 26 Stat. 131
- act Sept. 21, 1922, ch. 356, title IV, § 642
- Act of June 10, 1890, ch. 407, § 29
- 26 Stat. 141
- section 642 of the act of Sept. 21, 1922, ch. 356
- 38 Stat. 186
- Act of June 10, 1890, ch. 407, § 13
- 36 Stat. 104
- Pub. L. 103–182, § 638(1)
- Pub. L. 103–182, § 638(2)
- Pub. L. 103–182, § 638(3)
- Pub. L. 103–182, § 638(4)
- Pub. L. 103–182, § 638(5)
- Pub. L. 96–39
- Pub. L. 91–271
- section 204(a) of Pub. L. 96–39
- Pub. L. 91–271, title II, § 203
- Pub. L. 107–296
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§ 1500
Appraisement, classification, and liquidation procedure
U.S.C.×91
Fed. Reg.×31
Stat.×4
Stat. Comp.×1
ActJune 17, 1930, ch. 497
Stat.46 Stat. 729
ActAug. 2, 1956, ch. 887, § 4(b)
Stat.70 Stat. 948
Pub. L.Pub. L. 91–271, title II, § 204(a)
Cites 46 · showing 10Cited by 127 across 4 sources