US Laws, Codes, Statutes & Cases

From the U.S. Code Online via GPO Access
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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: 19USC1505]

 
                        TITLE 19--CUSTOMS DUTIES
 
                      CHAPTER 4--TARIFF ACT OF 1930
 
                 SUBTITLE III--ADMINISTRATIVE PROVISIONS
 
       Part III--Ascertainment, Collection, and Recovery of Duties
 
Sec. 1505. Payment of duties and fees


(a) Deposit of estimated duties and fees

    Unless the entry is subject to a periodic payment or the merchandise 
is entered for warehouse or transportation, or under bond, the importer 
of record shall deposit with the Customs Service at the time of entry, 
or at such later time as the Secretary may prescribe by regulation (but 
not later than 10 working days after entry or release) the amount of 
duties and fees estimated to be payable on such merchandise. As soon as 
a periodic payment module of the Automated Commercial Environment is 
developed, but no later than October 1, 2004, a participating importer 
of record, or the importer's filer, may deposit estimated duties and 
fees for entries of merchandise no later than the 15th day of the month 
following the month in which the merchandise is entered or released, 
whichever comes first.

(b) Collection or refund of duties, fees, and interest due upon 
        liquidation or reliquidation

    The Customs Service shall collect any increased or additional duties 
and fees due, together with interest thereon, or refund any excess 
moneys deposited, together with interest thereon, as determined on a 
liquidation or reliquidation. Duties, fees, and interest determined to 
be due upon liquidation or reliquidation are due 30 days after issuance 
of the bill for such payment. Refunds of excess moneys deposited, 
together with interest thereon, shall be paid within 30 days of 
liquidation or reliquidation.

(c) Interest

    Interest assessed due to an underpayment of duties, fees, or 
interest shall accrue, at a rate determined by the Secretary, from the 
date the importer of record is required to deposit estimated duties, 
fees, and interest to the date of liquidation or reliquidation of the 
applicable entry or reconciliation. Interest on excess moneys deposited 
shall accrue, at a rate determined by the Secretary, from the date the 
importer of record deposits estimated duties, fees, and interest or, in 
a case in which a claim is made under section 1520(d) of this title, 
from the date on which such claim is made, to the date of liquidation or 
reliquidation of the applicable entry or reconciliation. The Secretary 
may prescribe an alternative mid-point interest accounting methodology, 
which may be employed by the importer, based upon aggregate data in lieu 
of accounting for such interest from each deposit data provided in this 
subsection.

(d) Delinquency

    If duties, fees, and interest determined to be due or refunded are 
not paid in full within the 30-day period specified in subsection (b) of 
this section, any unpaid balance shall be considered delinquent and bear 
interest by 30-day periods, at a rate determined by the Secretary, from 
the date of liquidation or reliquidation until the full balance is paid. 
No interest shall accrue during the 30-day period in which payment is 
actually made.

(June 17, 1930, ch. 497, title IV, Sec. 505, 46 Stat. 732; Pub. L. 91-
271, title II, Sec. 204(c), June 2, 1970, 84 Stat. 283; Pub. L. 95-410, 
title I, Sec. 103, Oct. 3, 1978, 92 Stat. 889; Pub. L. 97-446, title II, 
Sec. 201(e), Jan. 12, 1983, 96 Stat. 2350; Pub. L. 98-573, title II, 
Sec. 210(a), Oct. 30, 1984, 98 Stat. 2977; Pub. L. 103-182, title VI, 
Sec. 642(a), Dec. 8, 1993, 107 Stat. 2205; Pub. L. 104-295, Sec. 2(a), 
Oct. 11, 1996, 110 Stat. 3515; Pub. L. 106-36, title II, Sec. 2418(e), 
June 25, 1999, 113 Stat. 177; Pub. L. 106-476, title I, Sec. 1451, Nov. 
9, 2000, 114 Stat. 2167; Pub. L. 107-210, div. A, title III, Sec. 383, 
Aug. 6, 2002, 116 Stat. 992.)


                            Prior Provisions

    Provisions similar to those in this section were contained in act 
Sept. 21, 1922, ch. 356, title IV, Sec. 504, 42 Stat. 967. That section 
was superseded by section 505 of act June 17, 1930, comprising this 
section, and repealed by section 651(a)(1) of the 1930 act.
    A prior provision that the collector or person acting as such should 
ascertain, fix, and liquidate the rate and amount of duties, and the 
dutiable costs and charges, was contained in act Oct. 3, 1913, ch. 16, 
Sec. III, M, 38 Stat. 186, the provisions of which were substituted for 
provisions of the same nature contained in 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.


                               Amendments

    2002--Subsec. (a). Pub. L. 107-210 amended heading and text of 
subsec. (a) generally. Prior to amendment, text read as follows: 
``Unless merchandise is entered for warehouse or transportation, or 
under bond, the importer of record shall deposit with the Customs 
Service at the time of making entry, or at such later time as the 
Secretary may prescribe by regulation, the amount of duties and fees 
estimated to be payable thereon. Such regulations may provide that 
estimated duties and fees shall be deposited before or at the time an 
import activity summary statement is filed. If an import activity 
summary statement is filed, the estimated duties and fees shall be 
deposited together with interest, at a rate determined by the Secretary, 
accruing from the first date of the month the statement is required to 
be filed until the date such statement is actually filed.''
    2000--Subsec. (c). Pub. L. 106-476 substituted ``The Secretary may 
prescribe'' for ``For the period beginning on October 1, 1998, and 
ending on the date on which the `Revised National Customs Automation 
Test Regarding Reconciliation' of the Customs Service is terminated, or 
October 1, 2000, whichever occurs earlier, the Secretary may prescribe'' 
in last sentence.
    1999--Subsec. (c). Pub. L. 106-36 inserted at end ``For the period 
beginning on October 1, 1998, and ending on the date on which the 
`Revised National Customs Automation Test Regarding Reconciliation' of 
the Customs Service is terminated, or October 1, 2000, whichever occurs 
earlier, the Secretary may prescribe an alternative mid-point interest 
accounting methodology, which may be employed by the importer, based 
upon aggregate data in lieu of accounting for such interest from each 
deposit data provided in this subsection.''
    1996--Subsec. (c). Pub. L. 104-295 inserted ``or, in a case in which 
a claim is made under section 1520(d) of this title, from the date on 
which such claim is made,'' after ``deposits estimated duties, fees, and 
interest''.
    1993--Pub. L. 103-182 amended section generally, substituting 
provisions relating to deposit, collection or refund of duties, fees, 
and interest for provisions relating to deposit, collection, or refund 
of duties and interest.
    1984--Subsec. (c). Pub. L. 98-573 added subsec. (c).
    1983--Subsec. (a). Pub. L. 97-446 substituted ``importer of record'' 
for ``consignee'' before ``shall deposit''.
    1978--Subsec. (a). Pub. L. 95-410 authorized deposit of estimated 
duties to be made as prescribed by regulations after time of making 
entry but not later than thirty days after date of entry.
    1970--Pub. L. 91-271 reorganized existing provisions into subsecs. 
(a) and (b), and struck out provisions authorizing receipt by a 
collector of various reports and the performance of certain functions in 
connection with the liquidation of an entry.


                    Effective Date of 2000 Amendment

    Amendment by Pub. L. 106-476, except as otherwise provided, 
applicable with respect to goods entered, or withdrawn from warehouse, 
for consumption, on or after the 15th day after Nov. 9, 2000, see 
section 1471 of Pub. L. 106-476, set out as a note under section 58c of 
this title.


                    Effective Date of 1999 Amendment

    Amendment by Pub. L. 106-36 effective 30 days after June 25, 1999, 
see section 2418(f) of Pub. L. 106-36, set out as a note under section 
58c of this title.


                    Effective Date of 1996 Amendment

    Section 2(b) of Pub. L. 104-295 provided that: ``The amendment made 
by subsection (a) [amending this section] shall apply to claims made 
pursuant to section 520(d) of the Tariff Act of 1930 (19 U.S.C. 1520(d)) 
on or after June 7, 1996.''


                    Effective Date of 1984 Amendment

    Amendment by Pub. L. 98-573 effective on 30th day after Oct. 30, 
1984, see section 214(c)(5)(A) of Pub. L. 98-573, set out as a note 
under section 1304 of this title.


                    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 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.

                          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 sections 1315, 1504, 1557 of this 
title.