Title 19 — Customs Duties
Part III · Chapter 4 — Tariff Act of 1930
§ 1500. Appraisement, classification, and liquidation procedure
Statutory text
The Customs Service shall, under rules and regulations prescribed by the Secretary—
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;
fix the final classification and rate of duty applicable to such merchandise;
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;
liquidate the entry and reconciliation, if any, of such merchandise; and
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.
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. § 1500
June 17, 1930, ch. 497, title IV, § 500, 46 Stat. 729
Source evidence
Code source credit
June 17, 1930, ch. 497, title IV, § 500, 46 Stat. 729The Customs Administrative Act of 1970
Pub. L. 91–271 title II § 204(a) · 84 Stat. 273
Redesignated · 19 U.S.C. § 1500
Pub. L. 91–271 struck out “(a)” preceding first sentence and, in such provisions, as so redesignated
Substituted · 19 U.S.C. § 1500
Pub. L. 91–271 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
Struck · 19 U.S.C. § 1500
Pub. L. 91–271 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
Source evidence
Code amendment note
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.Enacted provision · exact public law section
(a) Section 500 of the Tariff Act (19 U.S.C. 1500) is 46 Stat. 729. hereby amended to read as follows: “Sec. 500. Appraisement, Classification, and Liquidation Procedures.— “The appropriate customs officer shall, tinder rules and regulations prescribed by the Secretary— “(a) appraise merchandise 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 to the contrary notwithstanding; “(b) ascertain the classification and rate of duty applicable to su’h merchandise; “(c) fix the amount of duty to be paid on such merchandise and determine any increased or additional duties due or any excess of duties deposited; “(d) liquidate the entry of such merchandise; and “(e) giro notice of such liquidation to the importer, his consignee, or agent in such form and manner as the Secretary shall prescribe in such regulations.”Trade Agreements Act of 1979
Pub. L. 96–39 title II § 202(a)(4) · 93 Stat. 144
Substituted · 19 U.S.C. § 1500
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”
Source evidence
Code amendment note
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”.Enacted provision · exact public law section
(4) Paragraph (a) of section 500 is amended to read as follows: “(a) appraise merchandise by ascertaining or estimating the value thereof, under section 402, 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;”.Effective date note
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.North American Free Trade Agreement Implementation Act
Pub. L. 103–182 § 638(1) · 107 Stat. 2057
Substituted · 19 U.S.C. § 1500
Pub. L. 103–182, § 638(1), substituted “The Customs Service” for “The appropriate customs officer” in introductory provisions
Source evidence
Code amendment note
Pub. L. 103–182, § 638(1), substituted “The Customs Service” for “The appropriate customs officer” in introductory provisions.Enacted provision · exact public law section
(1) by striking out “The appropriate customs officer” and inserting “The Customs Service”:North American Free Trade Agreement Implementation Act
Pub. L. 103–182 § 638(2) · 107 Stat. 2057
Substituted · 19 U.S.C. § 1500
Pub. L. 103–182, § 638(2), substituted “fix the final appraisement of” for “appraise”
Target inherited from the preceding amendment note.
Source evidence
Code amendment note
Subd. (a). Pub. L. 103–182, § 638(2), substituted “fix the final appraisement of” for “appraise”.Enacted provision · exact public law section
(2) by striking out “appraise” in subsection (a) and inserting “fix the final appraisement of”;North American Free Trade Agreement Implementation Act
Pub. L. 103–182 § 638(3) · 107 Stat. 2057
Substituted · 19 U.S.C. § 1500
Pub. L. 103–182, § 638(3), substituted “fix the final” for “ascertain the”
Target inherited from the preceding amendment note.
Source evidence
Code amendment note
Subd. (b). Pub. L. 103–182, § 638(3), substituted “fix the final” for “ascertain the”.Enacted provision · exact public law section
(3) by striking out “ascertain the” in subsection (b) and inserting “fix the final”;North American Free Trade Agreement Implementation Act
Pub. L. 103–182 § 638(4) · 107 Stat. 2057
Inserted · 19 U.S.C. § 1500
Pub. L. 103–182, § 638(4), inserted “final” after “fix the” and “, taxes, and fees” after “duties” in two places
Target inherited from the preceding amendment note.
Source evidence
Code amendment note
Subd. (c). Pub. L. 103–182, § 638(4), inserted “final” after “fix the” and “, taxes, and fees” after “duties” in two places.Enacted provision · exact public law section
(4) by amending subsection (c)— (A) by inserting “final” after “fix the”, and (B) by inserting “, taxes, and fees” after “duties” wherever it appears; andNorth American Free Trade Agreement Implementation Act
Pub. L. 103–182 § 638(5) · 107 Stat. 2057
Amended · 19 U.S.C. § 1500
Pub. L. 103–182, § 638(5), amended subds. (d) and (e) generally. Prior to amendment, subds. (d) and (e) read as follows:
Target inherited from the preceding amendment note.
Source evidence
Code amendment note
Subds. (d) and (e). Pub. L. 103–182, § 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.”
Enacted provision · exact public law section
(5) by amending subsections (d) and (e) to read as follows: “(d) liquidate the entry and reconciliation, if any, of such merchandise; and “(e) give or transmit, pursuant to an electronic data interchange Regulations. system, notice of such liquidation to the importer, his consignee, or agent in such form and maimer as the Secretary shall by regulation prescribe.”.
9 of 10 references resolved to an enrolled provision · 1 partial
Editorial Notes
Prior Provisions
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 500, 42 Stat. 965. That section was superseded by section 500 of act , 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, § III, K, 38 Stat. 185, reenacting without change the provisions of the Customs Administrative Act of June 10, 1890, ch. 407, § 10, 26 Stat. 136, as reenacted by the Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, § 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 , as amended by the Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 99. Said section III of the 1913 act was repealed by act Sept. 21, 1922, ch. 356, title IV, § 643, 42 Stat. 989.
R.S. §§ 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, § 642, 42 Stat. 989.
R.S. § 2902 prescribed the mode of appraisal of merchandise, prior to repeal by the Customs Administrative Act of June 10, 1890, ch. 407, § 29, 26 Stat. 141.
R.S. § 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. § 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, § 642, 42 Stat. 989.
R.S. § 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, § 29, 26 Stat. 141, and was again repealed by act Sept. 21, 1922, ch. 356, title IV, § 642, 42 Stat. 989.
R.S. § 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, § III, M, 38 Stat. 186, the provisions of which were substitutes for those of the Customs Administrative Act of June 10, 1890, ch. 407, § 13, 26 Stat. 136, as amended by the Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 99. Section III, M, was repealed by act Sept. 21, 1922, ch. 356, title IV, § 643, 42 Stat. 989.
An earlier provision on the subject was contained in R.S. § 2929, prior to repeal by Customs Administrative Act of June 10, 1890, ch. 407, § 29, 26 Stat. 141.
Somewhat similar to subdivision (d), R.S. § 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. § 2927, which provided for appraisal of such goods, and other sections, by the Customs Administrative Act of June 10, 1890, ch. 407, § 29, 26 Stat. 141, reenacted and designated as section 28 by the Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 104.
Amendments1956–1993 · 4 rounds
1993
Pub. L. 103–182, § 638(1), substituted “The Customs Service” for “The appropriate customs officer” in introductory provisions.
Subd. (a). Pub. L. 103–182, § 638(2), substituted “fix the final appraisement of” for “appraise”.
Subd. (b). Pub. L. 103–182, § 638(3), substituted “fix the final” for “ascertain the”.
Subd. (c). Pub. L. 103–182, § 638(4), inserted “final” after “fix the” and “, taxes, and fees” after “duties” in two places.
Subds. (d) and (e). Pub. L. 103–182, § 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 , struck out “take the oath,” before “perform all the duties” in second sentence, and struck out comma after “perform all duties”.
Statutory Notes and Related Subsidiaries
Effective Date of 1979 Amendment
Amendment by Pub. L. 96–39 effective , 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
Pub. L. 91–271, title II, § 203, , 84 Stat. 283, 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 , and such other articles entered or withdrawn from warehouse for consumption prior to such date, the appraisement of which has not become final before , and for which an appeal for reappraisement has not been timely filed with the Bureau of Customs [now the United States Customs Service] before , or with respect to which a protest has not been disallowed in whole or in part before .”
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 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, §§ 1, 2, eff. , 15 F.R. 4935, 64 Stat. 1280, 1281, set out in the Appendix to Title 5, Government Organization and Employees.
Credits
1930–1993 · 5 acts
- 1930June 17, 1930, ch. 497, title IV, § 500, 46 Stat. 729
- 1956Aug. 2, 1956, ch. 887, § 4(b), 70 Stat. 948
- 1970Pub. L. 91–271, title II, § 204(a), , 84 Stat. 283
- 1979Pub. L. 96–39, title II, § 202(a)(4), , 93 Stat. 202
- 1993Pub. L. 103–182, title VI, § 638, , 107 Stat. 2203.
Show as published
(June 17, 1930, ch. 497, title IV, § 500, 46 Stat. 729; Aug. 2, 1956, ch. 887, § 4(b), 70 Stat. 948; Pub. L. 91–271, title II, § 204(a), , 84 Stat. 283; Pub. L. 96–39, title II, § 202(a)(4), , 93 Stat. 202; Pub. L. 103–182, title VI, § 638, , 107 Stat. 2203.)