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: 19USC1500]

 
                        TITLE 19--CUSTOMS DUTIES
 
                      CHAPTER 4--TARIFF ACT OF 1930
 
                 SUBTITLE III--ADMINISTRATIVE PROVISIONS
 
       Part III--Ascertainment, Collection, and Recovery of Duties
 
Sec. 1500. Appraisement, classification, and liquidation 
        procedure
        
    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, Sec. 500, 46 Stat. 729; Aug. 2, 1956, 
ch. 887, Sec. 4(b), 70 Stat. 948; Pub. L. 91-271, title II, Sec. 204(a), 
June 2, 1970, 84 Stat. 283; Pub. L. 96-39, title II, Sec. 202(a)(4), 
July 26, 1979, 93 Stat. 202; Pub. L. 103-182, title VI, Sec. 638, Dec. 
8, 1993, 107 Stat. 2203.)


                            Prior Provisions

    Provisions similar to those in this section were contained in act 
Sept. 21, 1922, ch. 356, title IV, Sec. 500, 42 Stat. 965. That section 
was superseded by section 500 of act June 17, 1930, comprising this 
section, and repealed by section 651(a)(1) of the 1930 act.
    Provisions dealing with the subject matter of subdivision (a) of 
this section were contained in act Oct. 3, 1913, ch. 16, Sec. III, K, 38 
Stat. 185, reenacting without change the provisions of the Customs 
Administrative Act of June 10, 1890, ch. 407, Sec. 10, 26 Stat. 136, as 
reenacted by the Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, 
Sec. 28, 36 Stat. 97. 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 June 10, 
1890, as amended by the Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, 
Sec. 28, 36 Stat. 99. Said section III of the 1913 act was repealed by 
act Sept. 21, 1922, ch. 356, title IV, Sec. 643, 42 Stat. 989.
    R.S. Secs. 2609, 2610, relative to merchant appraisers, were 
superseded by the provisions relating to appraisers and appraisements in 
the Customs Administrative Act of June 10, 1890, ch. 407, 26 Stat. 131, 
and later acts, and were repealed by act Sept. 21, 1922, ch. 356, title 
IV, Sec. 642, 42 Stat. 989.
    R.S. Sec. 2902 prescribed the mode of appraisal of merchandise, 
prior to repeal by the Customs Administrative Act of June 10, 1890, ch. 
407, Sec. 29, 26 Stat. 141.
    R.S. Sec. 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. Sec. 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 Sept. 21, 1922, ch. 356, title IV, Sec. 642, 42 Stat. 989.
    R.S. Sec. 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 Act of June 10, 1890, ch. 407, Sec. 29, 26 Stat. 141, and 
was again repealed by act Sept. 21, 1922, ch. 356, title IV, Sec. 642, 
42 Stat. 989.
    R.S. Sec. 2946 related to the ascertainment of value at ports where 
there were no appraisers, prior to repeal by section 642 of the act of 
Sept. 21, 1922, ch. 356.
    A prior provision similar to subdivision (b) was contained in act 
Oct. 3, 1913, ch. 16, Sec. III, M, 38 Stat. 186, the provisions of which 
were substitutes for those of the Customs Administrative Act of June 10, 
1890, ch. 407, Sec. 13, 26 Stat. 136, as amended by the Payne-Aldrich 
Tariff Act of Aug. 5, 1909, ch. 6, Sec. 28, 36 Stat. 99. Section III, M, 
was repealed by act Sept. 21, 1922, ch. 356, title IV, Sec. 643, 42 
Stat. 989.
    An earlier provision on the subject was contained in R.S. Sec. 2929, 
prior to repeal by Customs Administrative Act of June 10, 1890, ch. 407, 
Sec. 29, 26 Stat. 141.
    Somewhat similar to subdivision (d), R.S. Sec. 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. Sec. 2927, which provided for 
appraisal of such goods, and other sections, by the Customs 
Administrative Act of June 10, 1890, ch. 407, Sec. 29, 26 Stat. 141, 
reenacted and designated as section 28 by the Payne-Aldrich Tariff Act 
of Aug. 5, 1909, ch. 6, Sec. 28, 36 Stat. 104.


                               Amendments

    1993--Pub. L. 103-182, Sec. 638(1), substituted ``The Customs 
Service'' for ``The appropriate customs officer'' in introductory 
provisions.
    Subd. (a). Pub. L. 103-182, Sec. 638(2), substituted ``fix the final 
appraisement of'' for ``appraise''.
    Subd. (b). Pub. L. 103-182, Sec. 638(3), substituted ``fix the 
final'' for ``ascertain the''.
    Subd. (c). Pub. L. 103-182, Sec. 638(4), inserted ``final'' after 
``fix the'' and ``, taxes, and fees'' after ``duties'' in two places.
    Subds. (d) and (e). Pub. L. 103-182, Sec. 638(5), 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.''
    1979--Subd. (a). Pub. L. 96-39 substituted ``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, 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''.
    1970--Pub. L. 91-271 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.
    1956--Subd. (f). Act Aug. 2, 1956, struck out ``take the oath,'' 
before ``perform all the duties'' in second sentence, and struck out 
comma after ``perform all duties''.


                    Effective Date of 1979 Amendment

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


                    Effective Date of 1970 Amendment

    Section 203 of Pub. L. 91-271 provided that: ``Titles II and III of 
this Act [see Short Title of 1970 Amendment note set out under section 
1654 of this title] shall take effect with respect to articles entered, 
or withdrawn, from warehouse for consumption, on or after October 1, 
1970, and such other articles entered or withdrawn from warehouse for 
consumption prior to such date, the appraisement of which has not become 
final before October 1, 1970, and for which an appeal for reappraisement 
has not been timely filed with the Bureau of Customs [now the United 
States Customs Service] before October 1, 1970, or with respect to which 
a protest has not been disallowed in whole or in part before October 1, 
1970.''

                          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.

                  Section Referred to in Other Sections

    This section is referred to in sections 1501, 1503, 1504 of this 
title.