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: 19USC1486]

 
                        TITLE 19--CUSTOMS DUTIES
 
                      CHAPTER 4--TARIFF ACT OF 1930
 
                 SUBTITLE III--ADMINISTRATIVE PROVISIONS
 
       Part III--Ascertainment, Collection, and Recovery of Duties
 
Sec. 1486. Administration of oaths


(a) Customs officers

    The following officers and employees may administer any oaths 
required or authorized by law or regulations promulgated thereunder in 
respect of any matter coming before such officers or employees in the 
performance of their official duties: (1) Any customs officer appointed 
by the President; (2) the chief assistant of any such officer, or any 
officer or employee of the customs field service designated for the 
purpose by such officer or by the Secretary of the Treasury; and (3) any 
officer or employee of the United States Customs Service designated for 
the purpose by the Secretary of the Treasury.

(b) Postmasters

    The postmaster or assistant postmaster of the United States at any 
post office where customs officers are not stationed, is authorized to 
administer any oaths required to be made to statements in customs 
documents by importers of merchandise, not exceeding $100 in value, 
through the mails.

(c) No compensation

    No compensation or fee shall be demanded or accepted for 
administering any oath under the provisions of this section.

(d) Verification in lieu of oath

    The Secretary of the Treasury may by regulation prescribe that any 
document required by any law administered by the Customs Service to be 
under oath may be verified by a written declaration in such form as he 
shall prescribe, such declaration to be in lieu of the oath otherwise 
required.

(June 17, 1930, ch. 497, title IV, Sec. 486, 46 Stat. 725; Aug. 8, 1953, 
ch. 397, Sec. 17, 67 Stat. 517.)


                               Amendments

    1953--Subsec. (d). Act Aug. 8, 1953, added subsec. (d).

                         Change of Name

    ``United States Customs Service'' substituted in text for ``Bureau 
of Customs'' pursuant to Treasury Department Order 165-23, Apr. 4, 1973, 
eff. Aug. 1, 1973, 38 F.R. 13037. See, also, section 308 of Title 31, 
Money and Finance.


           Effective Date of 1953 Amendment; Savings Provision

    Amendment by act Aug. 8, 1953, effective on and after thirtieth day 
following Aug. 8, 1953, and savings provision, see notes set out under 
section 1304 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.
    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, Secs. 1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 
Stat. 1280, 1281, set out in the Appendix to Title 5, Government 
Organization and Employees.