Title 19 — Customs Duties
Part I · Chapter 4 — Tariff Act of 1930
§ 1315. Effective date of rates of duty
Statutory text
Articles entered or withdrawn from warehouse for consumption
Except as otherwise specially provided for, the rate or rates of duty imposed by or pursuant to this chapter or any other law on any article entered for consumption or withdrawn from warehouse for consumption shall be the rate or rates in effect when the documents comprising the entry for consumption or withdrawal from warehouse for consumption and any estimated or liquidated duties then required to be paid have been deposited with the Customs Service by written, electronic or such other means as the Secretary by regulation shall prescribe, except that—
any article released under an informal mail entry shall be subject to duty at the rate or rates in effect when the preparation of the entry is completed;
any article which is not subject to a quantitative or tariff-rate quota and which is covered by an entry for immediate transportation made at the port of original importation under section 1552 of this title, if entered for consumption at the port designated by the consignee, or his agent, in such transportation entry without having been taken into the custody of the appropriate customs officer under section 1490 of this title, shall be subject to the rate or rates in effect when the transportation entry was accepted at the port of original importation; and
any article for which duties may, under section 1505 of this title, be paid at a time later than the time of making entry shall be subject to the rate or rates in effect at the time of entry.
Articles removed from intended place of release
Any article which has been entered for consumption but which, before release from custody of the Customs Service, is removed from the port or other place of intended release because of inaccessibility, overcarriage, strike, act of God, or unforeseen contingency, shall be subject to duty at the rate or rates in effect when the entry for consumption and any required duties were deposited in accordance with subsection (a) of this section, but only if the article is returned to such port or place within ninety days after the date of removal and the identity of the article as that covered by the entry is established in accordance with regulations prescribed by the Secretary of the Treasury.
Quantity of merchandise at time of importation
Insofar as duties are based upon the quantity of any merchandise, such duties shall, except as provided in chapter 98 of the Harmonized Tariff Schedule of the United States and section 1562 of this title (relating respectively to certain beverages and to manipulating warehouses), be levied and collected upon the quantity of such merchandise at the time of its importation.
Effective date of administrative rulings resulting in higher rates
No administrative ruling resulting in the imposition of a higher rate of duty or charge than the Secretary of the Treasury shall find to have been applicable to imported merchandise under an established and uniform practice shall be effective with respect to articles entered for consumption or withdrawn from warehouse for consumption prior to the expiration of thirty days after the date of publication in the Federal Register of notice of such ruling; but this provision shall not apply with respect to the imposition of antidumping duties, or the imposition of countervailing duties under section 1303 of this title (as in effect on the day before the effective date of title II of the Uruguay Round Agreements Act) or section 1671 of this title. This subsection shall not apply with respect to increases in rates of duty resulting from the enactment of the Harmonized Tariff Schedule of the United States to replace the Tariff Schedules of the United States.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Pub. L. 71–497 · 46 Stat. 590
Enacted · 19 U.S.C. § 1315
June 17, 1930, ch. 497, title III, § 315, 46 Stat. 695
Source evidence
Code source credit
June 17, 1930, ch. 497, title III, § 315, 46 Stat. 695Pub. L. 91–271 title III § 301(b) · 84 Stat. 273
Substituted · 19 U.S.C. § 1315(a)
Pub. L. 91–271 substituted reference to the appropriate customs officer for reference to the collector
Source evidence
Code amendment note
Subsec. (a). Pub. L. 91–271 substituted reference to the appropriate customs officer for reference to the collector.Enacted provision · exact public law section
(b) Sections 311, 315, 432, 434. 438, 441, 443–447. 449–450, 452–455, 457, 485, 490, 492, 496, 521. 555, 562, 584, 586, 609, 613, and 614 (19 U.S.U 1311, 1315, 1432, 1434, 1438, 1441, 1443–1447, 1449–1450, 1452–1455, 1457, 1485, 1490, 1492, 1496, 1521, 1555, 1562, 1584, 1586, 1609, 1613, and 1614) are amended by striking the word “collector” wherever 67 Stat. 508; 49 Stat. 524. it appears in the sections and inserting hr lieu thereof “appropriate customs officer”.Trade Act of 1974
Pub. L. 93–618 title III § 331(c) · 88 Stat. 1978
Amended · 19 U.S.C. § 1315(d)
Pub. L. 93–618, as amended by Pub. L. 96–39
Inserted · 19 U.S.C. § 1315(d)
Pub. L. 93–618, as inserted “or the imposition of countervailing duties under section 1303 of this title” after “antidumping duties”
Source evidence
Code amendment note
Subsec. (d). Pub. L. 93–618, as amended by Pub. L. 96–39, inserted “or the imposition of countervailing duties under section 1303 of this title” after “antidumping duties”.Enacted provision · exact public law section
(c) Section 515(d) of the Tariff Act of 1930 (19 U.S.C. 1315(d)) is amended by inserting before the period at the end thereof “or the imposition of countervailing duties under section 303”. Ante, p, 2049.Customs Procedural Reform and Simplification Act of 1978
Pub. L. 95–410 § 101 · 92 Stat. 888
Added · 19 U.S.C. § 1315(a)(3)
Pub. L. 95–410, § 101, added par. (3)
Source evidence
Code amendment note
Subsec. (a)(3). Pub. L. 95–410, § 101, added par. (3).Enacted provision · exact public law section
Sec. 101. Section 315(a) of the Tariff Act of 1930 (19 U.S.C. 1315 (a)) is amended— (1) by striking out “and” at the end of paragraph (1) ; (2) by striking out the period at the end of paragraph (2) and inserting in lieu thereof “; and”; and (3) by adding at the end thereof the following new paragraph: “(3) any article for which duties may, under section 505 of this Act, 19 USC 1505. be paid at a time later than the time of making entry shall be subject to the rate or rates in effect at the time of entry.”.Customs Procedural Reform and Simplification Act of 1978
Pub. L. 95–410 § 204 · 92 Stat. 888
Substituted · 19 U.S.C. § 1315(d)
Pub. L. 95–410, § 204, substituted “publication in the Federal Register” for “publication in the weekly Treasury Decisions”
Source evidence
Code amendment note
Subsec. (d). Pub. L. 95–410, § 204, substituted “publication in the Federal Register” for “publication in the weekly Treasury Decisions”.Enacted provision · exact public law section
Sec. 204. Section Publication in Federal Register. 315(d) of the Tariff Act of 1930 (19 U.S.C. 1315(d)) is amended by striking out “weekly Treasury Decisions” and inserting in lieu thereof “Federal Register”.Trade Agreements Act of 1979
Pub. L. 96–39 title XI § 1106(e) · 93 Stat. 144
Amended · 19 U.S.C. § 1315(d)
Pub. L. 96–39 amended directory language of Pub. L. 93–618, § 331(c), to correct a typographical error, and did not involve any change in text. See 1975 Amendment note below
Source evidence
Code amendment note
Subsec. (d). Pub. L. 96–39 amended directory language of Pub. L. 93–618, § 331(c), to correct a typographical error, and did not involve any change in text. See 1975 Amendment note below.Enacted provision · exact public law section
SEC. 1106. TECHNICAL AMENDMENTS TO THE TRADE ACT OF 1974. (a) Amendment of Trade Act of 1974.— Except as otherwise specifically provided in this section, any reference in this section by way of amendment, repeal, or other change to a provision of law is a reference to the specified provision of the Trade Act of 1974. 19 USC 2101. (b) Table of Contents.— In the table of contents the item relating to section 261 is amended to read as follows: “Sec. 261. Definition of firm.”. (c) Title I.— (1) Section 102(e)(2) is amended by striking out “copy of such 19 USC 2112. agreement” and inserting in lieu thereof “copy of the final legal text of such agreement”. The amendment made by the preceding sentence shall apply with respect to trade agreements submitted to the Congress under section 102 of the Trade Act of 1974 after the date of the enactment of this Act. (2) The next to last sentence of section 121(c) is amended to 19 USC 2131. read as follows: “Such trade agreement may be entered into under section 102.”. (3) Paragraph (2) of section 109(c) is amended by striking out “such” and inserting in lieu thereof “any”. (4) Section 5315(24) of title 5, United States Code, is amended by inserting immediately after “Commission” the following: “(5)”. (5) Paragraph (1) of section 152(c) is amended by striking out “153(b)” and inserting in lieu thereof “154(b)”. (d) Title II.— (1) Section 203(a)(4) is amended by inserting “, conclude, and carryout” immediately after “negotiate”. (2) Section 203(b) is amended by— (A) striking out “On the day on which the President proclaims import relief under this section or announces his intention to negotiate one or more orderly marketing agreements,” in paragraph (1) and inserting in lieu thereof “On the day the President determines under section 202 to provide import relief, including announcement of his intention to negotiate an orderly marketing agreement,”, (B) striking out “203(b)(1)(A)” in paragraph (1) and inserting in lieu thereof “201(d)(1)(A)”, and (C) adding at the end thereof the following new paragraph: “(3) On the day on which the President proclaims any import relief under this section not reported pursuant to paragraph (1), he shall transmit to Congress a document setting forth the action he is taking and the reasons therefor.”. (3) Section 203(c)(1) is amended by— (A) striking out “201(b)(1)(A)” and inserting in lieu thereof “201(d)(1)(A)”,and (B) by inserting “under the procedures set forth in section 152” immediately after “voting”. (4) Section 203(e)(3) is amended by striking out “(1), (2), (3) or (5)”. (5) Section 203(g)(1) is amended by— (A) striking out “quantitative”; and (B) striking out “pursuant to subsection (a)(3) or (c)” and inserting in lieu thereof “pursuant to this section”. (6) Section 203(g)(2) is amended by striking out “or (e)(2)” each place it appears and inserting in lieu thereof “(e)(2), or (e)(3)”. (7) Subsection (h) of section 203 is amended by— (A) inserting “or (i)(3)” after “(i)(2)” in paragraphs (3) and (4), and (B) by striking out “one 3-year period” in paragraph (3) and inserting in lieu thereof “one period of not more than 3 years”. (8) The caption of section 261 is amended to read as follows: “SEC. 261. DEFINITION OF FIRM.”. (e) Title III.— Section 331(c) is amended by striking out “515(d)” and inserting in lieu thereof “315(d)”. (f) Title IV.— (1) Section 402(c)(1) is amended by striking out “subsection (a)” and inserting in lieu thereof “subsections (a)”. (2) Section 404(c) is amended by striking out the comma. (3) Section 405(b)(8) is amended by striking out “those” and inserting in lieu thereof “arrangements”. (g) Title V.— (1) Section 502(b)(2) is amended by striking out “withhold supplies of vital commodity resources from international trade or to raise the price of such commodities to an unreasonable level which causes serious disruption of the world economy;”. (2) Section 502(b)(6) is amended by inserting a comma after “partnership”. (3) Section 504(c)(1) is amended— 19 USC 2464. (A) by striking out “60 days” and inserting in lieu thereof “90 days”, and (B) by striking out “60th day,” and inserting in lieu thereof “90th day,”. (h) Title VI.— (1) Section 601(2) is amended by striking out “and” and 19 USC 2481. inserting in lieu thereof “or”. (2) Section 602(a) is amended by striking out “, as amended”. 19 USC 1352. 19 USC 2101 note. (3) Section 602(f) is amended by striking out the last comma.Omnibus Trade and Competitiveness Act of 1988
Pub. L. 100–418 title I § 1213(c) · 102 Stat. 1107
Inserted · 19 U.S.C. § 1315(d)
Pub. L. 100–418 inserted at end “This subsection shall not apply with respect to increases in rates of duty resulting from the enactment of the Harmonized Tariff Schedule of the United States to replace the Tariff Schedules of the United States.”
Source evidence
Code amendment note
Subsec. (d). Pub. L. 100–418 inserted at end “This subsection shall not apply with respect to increases in rates of duty resulting from the enactment of the Harmonized Tariff Schedule of the United States to replace the Tariff Schedules of the United States.”Enacted provision · exact public law section
(c) Tariff Act of 1930.— Section 315(d) of the Tariff Act of 1930 (19 U.S.C. 1315(d)) is amended by adding at the end thereof the following: “This subsection shall not apply with respect to increases in rates of duty resulting from the enactment of the Harmonized Tariff Schedule of the United States to replace the Tariff Schedules of the United States.”.North American Free Trade Agreement Implementation Act
Pub. L. 103–182 § 633(1) · 107 Stat. 2057
Substituted · 19 U.S.C. § 1315(a)
Pub. L. 103–182, § 633(1), substituted “Customs Service by written, electronic or such other means as the Secretary by regulation shall prescribe,” for “appropriate customs officer in the form and manner prescribed by regulations of the Secretary of the Treasury,” in introductory provisions
Source evidence
Code amendment note
Subsec. (a). Pub. L. 103–182, § 633(1), substituted “Customs Service by written, electronic or such other means as the Secretary by regulation shall prescribe,” for “appropriate customs officer in the form and manner prescribed by regulations of the Secretary of the Treasury,” in introductory provisions.North American Free Trade Agreement Implementation Act
Pub. L. 103–182 § 633(2) · 107 Stat. 2057
Substituted · 19 U.S.C. § 1315(b)
Pub. L. 103–182, § 633(2), substituted “custody of the Customs Service” for “customs custody”
Source evidence
Code amendment note
Subsec. (b). Pub. L. 103–182, § 633(2), substituted “custody of the Customs Service” for “customs custody”.North American Free Trade Agreement Implementation Act
Pub. L. 103–182 § 633(3) · 107 Stat. 2057
Substituted · 19 U.S.C. § 1315(c)
Pub. L. 103–182, § 633(3), substituted “chapter 98 of the Harmonized Tariff Schedule of the United States” for “paragraph 813”
Source evidence
Code amendment note
Subsec. (c). Pub. L. 103–182, § 633(3), substituted “chapter 98 of the Harmonized Tariff Schedule of the United States” for “paragraph 813”.Pub. L. 103–465 title II § 261(d)(1)(B)(i) · 108 Stat. 4809
Inserted · 19 U.S.C. § 1315(d)
Pub. L. 103–465 inserted “(as in effect on the day before the effective date of title II of the Uruguay Round Agreements Act) or section 1671 of this title” after “section 1303 of this title”
Source evidence
Code amendment note
Subsec. (d). Pub. L. 103–465 inserted “(as in effect on the day before the effective date of title II of the Uruguay Round Agreements Act) or section 1671 of this title” after “section 1303 of this title”.Enacted provision · exact public law section
(i) Section 315(d) (19 U.S.C. 1315(d)) is amended by inserting “(as in effect on the day before the effective date of title II of the Uruguay Round Agreements Act) or section 701” after “section 303”.Effective date note
Pub. L. 103–465, title II, § 261(d)(2), Dec. 8, 1994, 108 Stat. 4910, provided that: “The amendments made by this subsection [amending this section and sections 1337, 1671, 1677i, 2192, and 2194 of this title and provisions set out as a note under section 1303 of this title] shall take effect on the effective date of this title [Jan. 1, 1995, see Effective Date of 1994 Amendment note set out under section 1671 of this title].
8 of 12 references resolved to an enrolled provision · 4 partial
Editorial Notes
References in Text
The Harmonized Tariff Schedule of the United States and the Tariff Schedules of the United States, referred to in subsecs. (c) and (d), are not set out in the Code. See Publication of Harmonized Tariff Schedule note set out under section 1202 of this title.
For the effective date of title II of the Uruguay Round Agreements Act [Pub. L. 103–465], referred to in subsec. (d), as , see section 291 of Pub. L. 103–465, set out as an Effective Date of 1994 Amendment note under section 1671 of this title.
Amendments1938–1994 · 9 rounds
1994
Subsec. (d). Pub. L. 103–465 inserted “(as in effect on the day before the effective date of title II of the Uruguay Round Agreements Act) or section 1671 of this title” after “section 1303 of this title”.
1993
Subsec. (a). Pub. L. 103–182, § 633(1), substituted “Customs Service by written, electronic or such other means as the Secretary by regulation shall prescribe,” for “appropriate customs officer in the form and manner prescribed by regulations of the Secretary of the Treasury,” in introductory provisions.
Subsec. (b). Pub. L. 103–182, § 633(2), substituted “custody of the Customs Service” for “customs custody”.
Subsec. (c). Pub. L. 103–182, § 633(3), substituted “chapter 98 of the Harmonized Tariff Schedule of the United States” for “paragraph 813”.
1988
Subsec. (d). Pub. L. 100–418 inserted at end “This subsection shall not apply with respect to increases in rates of duty resulting from the enactment of the Harmonized Tariff Schedule of the United States to replace the Tariff Schedules of the United States.”
1979
Subsec. (d). Pub. L. 96–39 amended directory language of Pub. L. 93–618, § 331(c), to correct a typographical error, and did not involve any change in text. See 1975 Amendment note below.
1978
Subsec. (a)(3). Pub. L. 95–410, § 101, added par. (3).
Subsec. (d). Pub. L. 95–410, § 204, substituted “publication in the Federal Register” for “publication in the weekly Treasury Decisions”.
1975
Subsec. (d). Pub. L. 93–618, as amended by Pub. L. 96–39, inserted “or the imposition of countervailing duties under section 1303 of this title” after “antidumping duties”.
1970
Subsec. (a). Pub. L. 91–271 substituted reference to the appropriate customs officer for reference to the collector.
1953
Act , amended section generally by dividing section into subsections, and by changing the provisions set out as subsecs. (a) and (b) to clarify such provisions with respect to effective dates of rates of duty.
1938
Act , amended section generally, among which changes it inserted provisions set out as subsecs. (c) and (d).
Statutory Notes and Related Subsidiaries
Effective Date of 1994 Amendment
Pub. L. 103–465, title II, § 261(d)(2), , 108 Stat. 4910, provided that: “The amendments made by this subsection [amending this section and sections 1337, 1671, 1677i, 2192, and 2194 of this title and provisions set out as a note under section 1303 of this title] shall take effect on the effective date of this title [, see Effective Date of 1994 Amendment note set out under section 1671 of this title].
Effective Date of 1988 Amendment
Amendment by Pub. L. 100–418 effective , and applicable with respect to articles entered on or after such date, see section 1217(b)(1) of Pub. L. 100–418, set out as an Effective Date note under section 3001 of this title.
Effective Date of 1975 Amendment
Pub. L. 93–618, title III, § 331(d), , 88 Stat. 2053, as amended by Pub. L. 103–465, title II, § 261(d)(1)(A)(i), , 108 Stat. 4909, provided that:
“(1) The amendments made by this section [amending this section and sections 1303 and 1516 of this title] shall take effect on the date of the enactment of this Act [.]
“(2) For purposes of applying the provisions of section 303(a)(4) of the Tariff Act of 1930 [section 1303(a)(4) of this title] (as amended by subsection (a)) with respect to any investigation which was initiated before the date of the enactment of this Act [] under section 303 of such Act (as in effect before such date), such investigation shall be treated as having been initiated on the day after such date of enactment under section 303(a)(3)(B) of such Act.”
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 , effective on and after thirtieth day following , and savings provision, see notes set out under section 1304 of this title.
Effective Date of 1938 Amendment
Amendment by act , effective on thirtieth day following , except as otherwise specifically provided, see section 37 of act , 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 , as modified, set out as a note under section 542 of Title 6. For establishment of U.S. Customs and Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of , see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L. 114–125, set out as a note under section 211 of Title 6.
Executive Documents
Transfer of Functions
Functions of all other 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 1950 Reorg. Plan No. 26, §§ 1, 2, eff. , 15 F.R. 4935, 64 Stat. 1280, 1281, set out in the Appendix to Title 5, Government Organization and Employees. Customs officers, referred to in text, were under Department of the Treasury.
Credits
1930–1994 · 10 acts
- 1930June 17, 1930, ch. 497, title III, § 315, 46 Stat. 695
- 1938June 25, 1938, ch. 679, § 6, 52 Stat. 1081
- 1953Aug. 8, 1953, ch. 397, § 3(a), 67 Stat. 508
- 1970Pub. L. 91–271, title III, § 301(b), , 84 Stat. 287
- 1975Pub. L. 93–618, title III, § 331(c), , 88 Stat. 2053
- 1978Pub. L. 95–410, title I, § 101, title II, § 204, , 92 Stat. 888, 900
- 1979Pub. L. 96–39, title XI, § 1106(e), , 93 Stat. 312
- 1988Pub. L. 100–418, title I, § 1213(c), , 102 Stat. 1155
- 1993Pub. L. 103–182, title VI, § 633, , 107 Stat. 2198
- 1994Pub. L. 103–465, title II, § 261(d)(1)(B)(i), , 108 Stat. 4909.
Show as published
(June 17, 1930, ch. 497, title III, § 315, 46 Stat. 695; June 25, 1938, ch. 679, § 6, 52 Stat. 1081; Aug. 8, 1953, ch. 397, § 3(a), 67 Stat. 508; Pub. L. 91–271, title III, § 301(b), , 84 Stat. 287; Pub. L. 93–618, title III, § 331(c), , 88 Stat. 2053; Pub. L. 95–410, title I, § 101, title II, § 204, , 92 Stat. 888, 900; Pub. L. 96–39, title XI, § 1106(e), , 93 Stat. 312; Pub. L. 100–418, title I, § 1213(c), , 102 Stat. 1155; Pub. L. 103–182, title VI, § 633, , 107 Stat. 2198; Pub. L. 103–465, title II, § 261(d)(1)(B)(i), , 108 Stat. 4909.)