§ 1503. Dutiable value

Footnotes

1. 1 See References in Text note below.

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.

1. 1930

   Pub. L. 71–497 · 46 Stat. 590

   Enacted · 19 U.S.C. § 1503

   June 17, 1930, ch. 497, title IV, § 503, 46 Stat. 731

   Source evidence

   Code source credit
   June 17, 1930, ch. 497, title IV, § 503, 46 Stat. 731

2. 1953

   Public Law not identified

   Struck · 19 U.S.C. § 1503(a)

   Subsec. (a). Act Aug. 8, 1953, struck out “and in subdivision (b) of this section” after reference to section 1562 of this title, “the entered value or” after “shall be”, and “whichever is higher” at the end

   Unresolved: No Public Law or Statutes at Large citation in the Code source.

   Source evidence

   Code amendment note
   Subsec. (a). Act Aug. 8, 1953, struck out “and in subdivision (b) of this section” after reference to section 1562 of this title, “the entered value or” after “shall be”, and “whichever is higher” at the end.

3. 1953

   Public Law not identified

   Redesignated · 19 U.S.C. § 1503(b); 19 U.S.C. § 1503(c)

   Subsecs. (b), (c). Act Aug. 8, 1953, redesignated subsec. (c) as (b). Former subsec. (b), which related to entries pending reappraisement, was repealed by act Aug. 8, 1953

   Unresolved: No Public Law or Statutes at Large citation in the Code source.

   Source evidence

   Code amendment note
   Subsecs. (b), (c). Act Aug. 8, 1953, redesignated subsec. (c) as (b). Former subsec. (b), which related to entries pending reappraisement, was repealed by act Aug. 8, 1953.

4. 1970

   The Customs Administrative Act of 1970

   Pub. L. 91–271 title II § 206 · 84 Stat. 273

   Substituted · 19 U.S.C. § 1503

   Pub. L. 91–271 substituted provisions that, except as provided in section 1520(c) or 1562 of this title, the basis for the assessment of duties on imported merchandise be the appraised value determined upon liquidation, in accordance with section 1500 of this title or any adjustment thereof pursuant to section 1501 of this title, and be the final appraised value where reliquidation is required pursuant to a final judgment or order of the United States Customs Court, for provisions that, except as provided in section 1562 of this title, the basis for the assessment of duties on imported merchandise subject to ad valorem rates of duty be the final appraised value, and provisions that for the purpose of determining the rate of duty assessed upon any merchandise when the rate is based upon or regulated in any manner by the value of the merchandise, the final appraised value, except as provided in section 1562 of this title, be taken as the value of merchandise

   Source evidence

   Code amendment note
   Pub. L. 91–271 substituted provisions that, except as provided in section 1520(c) or 1562 of this title, the basis for the assessment of duties on imported merchandise be the appraised value determined upon liquidation, in accordance with section 1500 of this title or any adjustment thereof pursuant to section 1501 of this title, and be the final appraised value where reliquidation is required pursuant to a final judgment or order of the United States Customs Court, for provisions that, except as provided in section 1562 of this title, the basis for the assessment of duties on imported merchandise subject to ad valorem rates of duty be the final appraised value, and provisions that for the purpose of determining the rate of duty assessed upon any merchandise when the rate is based upon or regulated in any manner by the value of the merchandise, the final appraised value, except as provided in section 1562 of this title, be taken as the value of merchandise.

   Enacted provision · exact public law section
   Sec. 206. dutiable value Section 503 of the Tariff Act (19 U.S.C. 1503) is amended to read as follows: “Sec. 503. Dutiable Value.— Post. p. 287. 46 Stat. 745; 52 Stat. 1088; 67 Stat. 518. 19 USC 1562. “Except as provided in section 520(c) (relating to reliquidations on the basis of authorized corrections of errors) or section 562 (relating to withdrawal from manipulating warehouses) of this Act, the basis for the assessment of duties on imported merchandise subject to ad valorem rates of duty or rates based upon or regulated in any manner by the value of the merchandise, shall be the appraised value determined upon liquidation, hi accordance with section 500 or any adjustment thereof made pursuant to section 501 of the Tariff Act: Provided however, That if reliquidation is required pursuant to a final judgment or order of the United States Customs Court which includes a reappraisement of imported merchandise, the basis for such assessment shall be the final appraised value determined by such court.”

5. 1980

   Customs Courts Act of 1980

   Pub. L. 96–417 title VI § 601(4) · 94 Stat. 1727

   Redesignated · 19 U.S.C. § 1503

   Pub. L. 96–417 redesignated the United States Customs Court as the United States Court of International Trade

   Source evidence

   Code amendment note
   Pub. L. 96–417 redesignated the United States Customs Court as the United States Court of International Trade.

   Enacted provision · exact public law section
   (4) Section 503 of the Tariff Act of 1930 (19 U.S.C. 1503).

   Effective date note
   Amendment by Pub. L. 96–417 effective Nov. 1, 1980, and applicable with respect to civil actions pending on or commenced on or after such date, see section 701(a) of Pub. L. 96–417, set out as a note under section 251 of Title 28, Judiciary and Judicial Procedure.

2 of 5 references resolved to an enrolled provision · 1 partial · 2 unresolved