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: 19USC1501]

 
                        TITLE 19--CUSTOMS DUTIES
 
                      CHAPTER 4--TARIFF ACT OF 1930
 
                 SUBTITLE III--ADMINISTRATIVE PROVISIONS
 
       Part III--Ascertainment, Collection, and Recovery of Duties
 
Sec. 1501. Voluntary reliquidations by Customs Service

    A liquidation made in accordance with section 1500 of this title or 
any reliquidation thereof made in accordance with this section may be 
reliquidated in any respect by the Customs Service, notwithstanding the 
filing of a protest, within ninety days from the date on which notice of 
the original liquidation is given or transmitted to the importer, his 
consignee or agent. Notice of such reliquidation shall be given or 
transmitted in the manner prescribed with respect to original 
liquidations under section 1500(e) of this title.

(June 17, 1930, ch. 497, title IV, Sec. 501, 46 Stat. 730; June 25, 
1938, ch. 679, Sec. 16(b), 52 Stat. 1084; June 25, 1948, ch. 646, 
Secs. 25, 39, 62 Stat. 990, 992; Aug. 8, 1953, ch. 397, Sec. 18(c), 67 
Stat. 517; Pub. L. 91-271, title II, Sec. 205, June 2, 1970, 84 Stat. 
283; Pub. L. 103-182, title VI, Sec. 639, 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. 501, 42 Stat. 966. That section 
was superseded by section 501 of act June 17, 1930, comprising this 
section, and repealed by section 651(a)(1) of the 1930 act.
    Prior provisions for appeals to reappraisement and for a further 
appeal to be assigned to a board of general appraisers, with further 
provisions as to the fee to be paid, the proceedings on appeal, and the 
conclusiveness of decisions, were contained in act Oct. 3, 1913, ch. 16, 
Sec. III, M, 38 Stat. 186, prior to repeal by act Sept. 21, 1922, ch. 
356, title IV, Sec. 643, 42 Stat. 989.
    The provisions of section III, M, of the 1913 act, were substituted 
for provisions of the same nature made by the Customs Administrative Act 
of June 10, 1890, ch. 407, Sec. 13, 26 Stat. 136, amended by the Payne-
Aldrich Tariff Act of Aug. 5, 1909, ch. 6, Sec. 28, 36 Stat. 99.
    Provisions similar to some extent to those in section 13 of the 
Customs Administrative Act of 1890 were contained in R.S. Secs. 2929, 
2930, prior to repeal by section 29 of that Act.
    R.S. Sec. 2950 provided that the certificate of the appraiser should 
be deemed to be the appraisement. It was superseded by the provisions 
relating to appraisers made by the Customs Administrative Act of June 
10, 1890, ch. 407, Sec. 13, amended by the Payne-Aldrich Tariff Act of 
Aug. 5, 1909, ch. 6, Sec. 28, and the Underwood Tariff Act of Oct. 3, 
1913, ch. 16, Sec. III, M, 38 Stat. 186, and was repealed by act Sept. 
21, 1922, ch. 356, title IV, Sec. 642, 42 Stat. 989.


                               Amendments

    1993--Pub. L. 103-182 amended section catchline generally, 
substituting ``Customs Service'' for ``appropriate customs officer; 
notice'', and in text substituted ``the Customs Service'' for ``the 
appropriate customs officer on his own initiative'' and inserted ``or 
transmitted'' after ``given'' in two places.
    1970--Pub. L. 91-271 struck out ``(a)'' preceding first sentence 
and, in such provisions, as so redesignated, substituted provisions 
authorizing a reliquidation in any respect by the appropriate customs 
officer on his own initiative for a liquidation made in accordance with 
section 1500 of this title or any reliquidation thereof made in 
accordance with this section for provisions setting forth the procedure 
for an appeal for a reappraisement by the collector or the consignee.
    1953--Subsec. (a). Act. Aug. 8, 1953, inserted cl. (3) and 
``including all determinations entering into the same,'' in second 
sentence, and struck out third sentence which provided that ``No such 
appeal filed by the consignee or his agent shall be deemed valid, unless 
he has complied with all the provisions of this chapter relating to the 
entry and appraisement of such merchandise''.
    1948--Subsec. (a). Act June 25, 1948, struck out fourth sentence and 
substituted new fourth sentence, and repealed the fifth, sixth, seventh, 
and eighth sentences dealing with review by Customs Court of 
Reappraisements of this material. See section 1582 of Title 28, 
Judiciary and Judicial Procedure.
    Subsecs. (b) and (c), relating to practice and procedure in Customs 
Court, were repealed by Act June 25, 1948. See sections 2631 to 2637 of 
Title 28, Judiciary and Judicial Procedure.
    1938--Act June 25, 1938, designated paragraphs as subsecs. (a) and 
(b) and added subsec. (c).


                    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 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.


                    Effective Date of 1948 Amendment

    Section 38 of act June 25, 1948, provided that the amendment made by 
that act is effective Sept. 1, 1948.


                    Effective Date of 1938 Amendment

    Amendment by act June 25, 1938, effective on thirtieth day following 
June 25, 1938, except as otherwise specially 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.
    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 1503, 1514 of this title.