US Laws, Codes, Statutes & Cases

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[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
  January 24, 2002 and December 19, 2002]
[CITE: 19USC1485]

 
                        TITLE 19--CUSTOMS DUTIES
 
                      CHAPTER 4--TARIFF ACT OF 1930
 
                 SUBTITLE III--ADMINISTRATIVE PROVISIONS
 
       Part III--Ascertainment, Collection, and Recovery of Duties
 
Sec. 1485. Declaration


(a) Requirement; form and contents

    Every importer of record making an entry under the provisions of 
section 1484 of this title shall make and file or transmit 
electronically therewith, in a form and manner to be prescribed by the 
Secretary of the Treasury, a declaration under oath, stating--
        (1) Whether the merchandise is imported in pursuance of a 
    purchase or an agreement to purchase, or whether it is imported 
    otherwise than in pursuance of a purchase or agreement to purchase;
        (2) That the prices set forth in the invoice are true, in the 
    case of merchandise purchased or agreed to be purchased; or in the 
    case of merchandise secured otherwise than by purchase or agreement 
    to purchase, that the statements in such invoice as to value or 
    price are true to the best of his knowledge and belief;
        (3) That all other statements in the invoice or other documents 
    filed with the entry, or in the entry itself, are true and correct; 
    and
        (4) That he will produce at once to the appropriate customs 
    officer any invoice, paper, letter, document, or information 
    received showing that any such prices or statements are not true or 
    correct.

(b) Books and periodicals

    The Secretary of the Treasury is authorized to prescribe regulations 
for one declaration in the case of books, magazines, newspapers, and 
periodicals published and imported in successive parts, numbers, or 
volumes, and entitled to free entry.

(c) Agents

    In the event that an entry is made by an agent under the provisions 
of section 1484 of this title and such agent is not in possession of 
such declaration of the importer of record, such agent shall give a bond 
to produce such declaration.

(d) Liability of importer of record for increased duties

    An importer of record shall not be liable for any additional or 
increased duties if (1) he declares at the time of entry that he is not 
the actual owner of the merchandise, (2) he furnishes the name and 
address of such owner, and (3) within ninety days from the date of entry 
he produces a declaration of such owner conditioned that he will pay all 
additional and increased duties, under such regulations as the Secretary 
of the Treasury may prescribe. Such owner shall possess all the rights 
of an importer of record.

(e) Separate forms for purchase and nonpurchase importations

    The Secretary of the Treasury shall prescribe separate forms for the 
declaration in the case of merchandise which is imported in pursuance of 
a purchase or agreement to purchase and merchandise which is imported 
otherwise than in pursuance of a purchase or agreement to purchase.

(f) Deceased or insolvent persons; partnerships and corporations

    Whenever such merchandise is consigned to a deceased person, or to 
an insolvent person who has assigned the same for the benefit of his 
creditors, the executor or administrator, or the assignee of such person 
or trustee in a case under title 11, shall be considered as the importer 
of record; when consigned to a partnership the declaration of one of the 
partners only shall be required, and when consigned to a corporation 
such declaration may be made by any officer of such corporation. Whether 
the importer of record is an individual, a partnership, or a 
corporation, the declaration may be made by any person who has knowledge 
of the facts and who is specifically authorized by such individual, a 
member of such partnership, or an officer of such corporation to make 
such declaration.

(g) Exported merchandise returned as undeliverable

    With respect to any importation of merchandise to which General 
Headnote 4(e) of the Harmonized Tariff Schedule of the United States 
applies, any person who gained any benefit from, or met any obligation 
to, the United States as a result of the prior exportation of such 
merchandise shall, in accordance with regulations prescribed by the 
Secretary, within a reasonable time inform the Customs Service of the 
return of the merchandise.

(June 17, 1930, ch. 497, title IV, Sec. 485, 46 Stat. 724; June 25, 
1938, ch. 679, Sec. 13, 52 Stat. 1083; Pub. L. 91-271, title III, 
Sec. 301(b), June 2, 1970, 84 Stat. 287; Pub. L. 95-598, title III, 
Sec. 315, Nov. 6, 1978, 92 Stat. 2678; Pub. L. 97-446, title II, 
Sec. 201(e), Jan. 12, 1983, 96 Stat. 2350; Pub. L. 103-182, title VI, 
Sec. 657, Dec. 8, 1993, 107 Stat. 2212.)

                       References in Text

    The Harmonized Tariff Schedule of the United States, referred to in 
subsec. (g), is not set out in the Code. See Publication of Harmonized 
Tariff Schedule note set out under section 1202 of this title.


                            Prior Provisions

    Provisions similar to those in this section were contained in act 
Sept. 21, 1922, ch. 356, title IV, Sec. 485, 42 Stat. 961. That section 
was superseded by section 485 of act June 17, 1930, comprising this 
section, and repealed by section 651(a)(1) of the 1930 act.
    Prior provisions for a declaration to be filed when merchandise was 
entered by invoice, were contained in the Customs Administrative Act of 
June 10, 1890, ch. 407, Sec. 5, 26 Stat. 132, as amended by the Payne-
Aldrich Tariff Act of Aug. 5, 1909, ch. 6, Sec. 28, 36 Stat. 95, and by 
act Oct. 3, 1913, ch. 16, Sec. III, F, 38 Stat. 182. The sections of the 
acts of 1890 and 1913, referred to, were repealed by act Sept. 21, 1922, 
ch. 356, title IV, Sec. 643, 42 Stat. 989.
    R.S. Sec. 2786, requiring entries to be verified by oath, was 
superseded by the Customs Administrative Act of June 10, 1890, ch. 407, 
Secs. 4, 5, 22, 26 Stat. 131, 132, 140, amended by the Payne-Aldrich 
Tariff Act of Aug. 5, 1909, ch. 6, Sec. 28, 36 Stat. 92, 102, and 
further amended by the Underwood Tariff Act of Oct. 3, 1913, ch. 16, 
Sec. III, E, F, and section IV, S, of that act, prior to repeal by act 
Sept. 21, 1922, ch. 356, title IV, Sec. 642, 42 Stat. 989.
    R.S. Sec. 2841 prescribed the forms of oaths of which one, according 
to the nature of the case, was required to be administered by the 
collector at the time of the entry of merchandise by invoice. It was 
modified by act May 1, 1876, ch. 89, Sec. 2, 19 Stat. 49, and repealed 
by the Customs Administrative Act of June 10, 1890, ch. 407, Sec. 29, 26 
Stat. 141, amended and reenacted by the Payne-Aldrich Act of Aug. 5, 
1909, ch. 6, Sec. 28, 36 Stat. 104, and declarations in lieu of oaths 
were required to accompany the invoice by section 5 of the Customs 
Administrative Act, amended by the Payne-Aldrich Act and further amended 
by the Underwood Tariff Act of Oct. 3, 1913, ch. 16, Sec. III, F. All 
oaths administered by officers of the customs, except as provided in the 
Customs Administrative Act, were abolished by section 22 thereof amended 
by section 28 of the Payne-Aldrich Act.
    The provisions for the abolition of fees and oaths on entry of 
goods, made by the Customs Administrative Act of June 10, 1890, ch. 407, 
Sec. 22, 26 Stat. 140, as amended by the Payne-Aldrich Act of Aug. 5, 
1909, ch. 6, Sec. 28, 36 Stat. 102, were superseded by a proviso annexed 
to section IV, S, of the Underwood Tariff Act of Oct. 3, 1913, which 
provided that ``nothing in this act shall be construed to permit any 
oaths to be demanded or fees to be charged except as provided in this 
act,'' etc.
    Act May 1, 1876, ch. 89, Sec. 2, 19 Stat. 49, modifying the form of 
oath prescribed by R.S. Sec. 2841, was repealed by act Sept. 21, 1922, 
ch. 356, title IV, Sec. 643, 42 Stat. 989.
    R.S. Sec. 2849, relative to oaths when merchandise belonged in part 
to a resident of the United States and in part to a non-resident was 
superseded in part by the Customs Administrative Act of June 10, 1890, 
ch. 407, Secs. 5, 22, 29, 26 Stat. 132, 140, 141, amended by the Payne-
Aldrich Tariff Act of Aug. 5, 1909, ch. 6, Sec. 28, 36 Stat. 92, 102, 
104, and further amended by the Underwood Tariff Act of Oct. 3, 1913, 
ch. 16, Sec. III, B-J, and was repealed by act Sept. 21, 1922, ch. 356, 
title IV, Sec. 642, 42 Stat. 989.
    Prior provisions requiring a bond to be taken when entry was made by 
an agent, factor, or person other than the owner or ultimate consignee, 
and prescribing the conditions, etc., of the bond, and the circumstances 
under which it might be canceled with a proviso authorizing the taking 
of a general penal bond, were contained in R.S. Sec. 2787, as amended by 
act Mar. 2, 1905, ch. 1306, 33 Stat. 826, which was repealed by act 
Sept. 21, 1922, ch. 356, title IV, Sec. 642, 42 Stat. 989.
    Provisions concerning the statement to be presented to the collector 
when merchandise entered for customs duty had been consigned for sale to 
a person, agent, partner, or consignee, were contained in act Oct. 3, 
1913, ch. 16, Sec. III, J, 38 Stat. 185, which reenacted the provisions 
of the Customs Administrative Act of June 10, 1890, ch. 407, 26 Stat. 
131, and the Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, Sec. 28, 
36 Stat. 96, and which was repealed by act Sept. 21, 1922, ch. 356, 
title IV, Sec. 643, 42 Stat. 989.
    A prior provision relative to oaths to invoices when merchandise 
belonged to estates of deceased persons or of persons insolvent was 
contained in R.S. Sec. 2846, which was superseded, in part, by the 
abolition of all oaths administered by officers of the customs, except 
as provided therein, by the Customs Administrative Act of June 10, 1890, 
ch. 407, Sec. 22, 26 Stat. 140, and by the repeal, by section 29 of that 
act, 26 Stat. 141, of R.S. Secs. 2841, 2843, 2845, which required oaths 
to accompany invoices on entry of merchandise, and the substitution of 
declarations for such oaths, by sections 3-5 of said act, 26 Stat. 131, 
amended by the Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, Sec. 28, 
36 Stat. 102, and further amended by the Underwood Tariff Act of Oct. 3, 
1913, ch. 16, Sec. III, D, F, and Sec. IV, S, 38 Stat. 181.


                               Amendments

    1993--Subsec. (a). Pub. L. 103-182, Sec. 657(1), in introductory 
provisions, inserted ``or transmit electronically'' after ``file'' and 
``and manner'' after ``form''.
    Subsec. (d). Pub. L. 103-182, Sec. 657(2), substituted ``An 
importer'' for ``A importer'' and ``an importer'' for ``a importer''.
    Subsec. (g). Pub. L. 103-182, Sec. 657(3), added subsec. (g).
    1983--Subsec. (a). Pub. L. 97-446 substituted ``importer of record'' 
for ``consignee'' before ``making an entry''.
    Subsec. (c). Pub. L. 97-446 substituted ``importer of record'' for 
``consignee'' after ``declaration of the''.
    Subsecs. (d), (f). Pub. L. 97-446 substituted ``importer of record'' 
for ``consignee'' wherever appearing.
    1978--Subsec. (f). Pub. L. 95-598 substituted ``trustee in a case 
under title 11'' for ``receiver or trustee in bankruptcy''.
    1970--Subsec. (a). Pub. L. 91-271 substituted reference to 
appropriate customs officer for reference to collector.
    1938--Subsec. (f). Act June 25, 1938, changed the comma to a period 
after ``such declaration may be made by any officer of such 
corporation'', struck out ``or by any other person specifically 
authorized by any officer of such corporation to make the same'' after 
said comma, and inserted in lieu thereof a new sentence providing that 
whether the consignee is an individual, a partnership, or a corporation, 
the declaration may be made by any person having knowledge of the facts 
and authorized to make such declaration.


                    Effective Date of 1983 Amendment

    Amendment by Pub. L. 97-446 applicable with respect to merchandise 
entered on and after 30th day after Jan. 12, 1983, see section 201(g) of 
Pub. L. 97-446, set out as a note under section 1484 of this title.


                    Effective Date of 1978 Amendment

    Amendment by Pub. L. 95-598 effective Oct. 1, 1979, see section 
402(a) of Pub. L. 95-598, set out as an Effective Date note preceding 
section 101 of Title 11, Bankruptcy.


                    Effective Date of 1970 Amendment

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


                    Effective Date of 1938 Amendment

    Amendment by act June 25, 1938, effective on thirtieth day following 
June 25, 1938, except as otherwise specifically provided, see section 37 
of act June 25, 1938, set out as a note under section 1401 of this 
title.

                          Transfer of Functions

    For 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 November 25, 2002, as modified, set out as a note 
under section 542 of Title 6.

                  Section Referred to in Other Sections

    This section is referred to in section 1514 of this title; title 15 
section 70g.