§ 1505. Payment of duties and fees

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. § 1505

   June 17, 1930, ch. 497, title IV, § 505, 46 Stat. 732

   Source evidence

   Code source credit
   June 17, 1930, ch. 497, title IV, § 505, 46 Stat. 732

2. 1970

   The Customs Administrative Act of 1970

   Pub. L. 91–271 title II § 204(c) · 84 Stat. 273

   Struck · 19 U.S.C. § 1505

   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

   Source evidence

   Code amendment note
   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.

   Enacted provision · exact public law section
   (c) Section 505 of the Tariff Act (19 U.S.C. 1505) is amended to read as follows: “Sec. 505. Payment of Duties.— “(a) Deposit of Estimated Duties.— Unless merchandise is entered for warehouse or transportation, or under bond, the consignee shall deposit with the appropriate customs officer at the time of making entry the amount of duties estimated by such customs officer to be payable thereon. “(b) Collection or Refund.— The appropriate customs officer shall collect any increased or additional duties due or refund any excess of duties deposited as determined on a liquidation or reliquidation.”

3. 1978

   Customs Procedural Reform and Simplification Act of 1978

   Pub. L. 95–410 title I § 103 · 92 Stat. 888

   Changed · 19 U.S.C. § 1505(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

   Source evidence

   Code amendment note
   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.

   Enacted provision · exact public law section
   Sec. 103. Section 505(a) of the Tariff Act of 1930 (19 U.S.C. 1505 (a)) is amended to read as follows: “(a) Deposit of Estimated Duties.— Unless merchandise is entered Regulations. for warehouse or transportation, or under bond, the consignee shall deposit with the appropriate customs officer at the time of making entry, or at such later time as the Secretary may prescribe by regulation (but not to exceed thirty days after the date of entry), the amount of duties estimated by such customs officer to be payable thereon.”.

4. 1983

   Pub. L. 97–446 title II § 201(e) · 96 Stat. 2329

   Substituted · 19 U.S.C. § 1505(a)

   Pub. L. 97–446 substituted “importer of record” for “consignee” before “shall deposit”

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 97–446 substituted “importer of record” for “consignee” before “shall deposit”.

   Enacted provision · exact public law section
   (e) Sections 485, 487, 494, and 505(a) of the Tariff Act of 1930 (19 U.S.C. 1485, 1487, 1494, and 1505(a)) are each amended by striking out “consignee” wherever it appears and inserting in lieu thereof “importer of record”.

5. 1984

   Trade and Tariff Act of 1984

   Pub. L. 98–573 title II § 210(a) · 98 Stat. 2948

   Added · 19 U.S.C. § 1505(c)

   Pub. L. 98–573 added subsec. (c)

   Source evidence

   Code amendment note
   Subsec. (c). Pub. L. 98–573 added subsec. (c).

   Enacted provision · exact public law section
   (a) Section 505 of the Tariff Act of 1930 (19 U.S.C. 1505) is amended by adding at the end thereof the following new subsection: “(c) Duties determined to be due upon liquidation or reliquidation shall be due 15 days after the date of that liquidation or reliquidation, and unless payment of the duties is received by the appropriate customs officer within 30 days after that date, shall be considered delinquent and bear interest from the 15th day after the date of liquidation or reliquidation at a rate determined by the Secretary of the Treasury.”.

6. 1993

   North American Free Trade Agreement Implementation Act

   Pub. L. 103–182 title VI § 642(a) · 107 Stat. 2057

   1. Amended · 19 U.S.C. § 1505

      Pub. L. 103–182 amended section generally

   2. Substituted · 19 U.S.C. § 1505

      Pub. L. 103–182 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

   Source evidence

   Code amendment note
   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.

   Enacted provision · exact public law section
   (a) Amendment to Section 505.— Section 505 (19 U.S.C. 1505) is amended to read as follows: “SEC. 505. PAYMENT OF DUTIES AND FEES. “(a) Deposit of Estimated Duties, Fees, and Interest.— 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. “(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 to the date of liquidation or reliquidation of the applicable entry or reconciliation. “(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), 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.”.

7. 1996

   Miscellaneous Trade and Technical Corrections Act of 1996

   Pub. L. 104–295 § 2(a) · 110 Stat. 3514

   Inserted · 19 U.S.C. § 1505(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”

   Source evidence

   Code amendment note
   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”.

   Enacted provision · exact public law section
   (a) Interest Accrual.— Section 505(c) of the Tariff Act of 1930 (19 U.S.C. 1505(c)) is amended in the second sentence by inserting after “duties, fees, and interest” the following: “or, in a case in which a claim is made under section 520(d), from the date on which such claim is made,”.

8. 1999

   Miscellaneous Trade and Technical Corrections Act of 1999

   Pub. L. 106–36 title II § 2418(e) · 113 Stat. 127

   Inserted · 19 U.S.C. § 1505(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.”

   Source evidence

   Code amendment note
   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.”

   Enacted provision · exact public law section
   (e) National Customs Automation Test Regarding Reconciliation.— Section 505(c) of the Tariff Act of 1930 (19 U.S.C. 1505(c)) is amended by adding at the end the following: “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.”.

9. 2000

   Pub. L. 106–476 title I § 1451 · 114 Stat. 2101

   Substituted · 19 U.S.C. § 1505(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

   Source evidence

   Code amendment note
   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.

   Enacted provision · exact public law section
   SEC. 1451. ALTERNATIVE MID-POINT INTEREST ACCOUNTING METHODOLOGY FOR UNDERPAYMENT OF DUTIES AND FEES. Section 505(c) of the Tariff Act of 1930 (19 U.S.C. 1505(c)) is amended by striking “For the period beginning on” and all that follows through “the Secretary may prescribe” and inserting “The Secretary may prescribe”.

10. 2002

    Trade Act of 2002

    Pub. L. 107–210 div. A title III § 383 · 116 Stat. 933

    Amended · 19 U.S.C. § 1505(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.”

    Source evidence

    Code amendment note
    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.”

    Enacted provision · exact public law section
    SEC. 383. PAYMENT OF DUTIES AND FEES. Section 505(a) of the Tariff Act of 1930 (19 U.S.C. 1505(a)) is amended to read as follows: “(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. Deadline. 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.”.

    Effective date note
    Amendment by Pub. L. 107–210 applicable to petitions for certification filed under part 2 or 3 of subchapter II of chapter 12 of this title on or after the date that is 90 days after Aug. 6, 2002, except as otherwise provided, see section 151 of Pub. L. 107–210, set out as a note preceding section 2271 of this title.

11. 2004

    Miscellaneous Trade and Technical Corrections Act of 2004

    Pub. L. 108–429 title II § 2004(c) · 118 Stat. 2434

    1. Inserted · 19 U.S.C. § 1505(a)

       Pub. L. 108–429, in first sentence, inserted “referred to in this subsection” after “subject to a periodic payment”

    2. Substituted · 19 U.S.C. § 1505(a)

       Pub. L. 108–429, in first sentence, substituted “12 working days” for “10 working days” and, in second sentence

    3. Substituted · 19 U.S.C. § 1505(a)

       Pub. L. 108–429, in first sentence, substituted “the Secretary shall promulgate regulations, after testing the module, permitting a participating importer of record to deposit estimated duties and fees for entries of merchandise, other than merchandise entered for warehouse, transportation, or under bond, no later than the 15 working days following the month in which the merchandise is entered or released, whichever comes first” for “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”

    Source evidence

    Code amendment note
    Subsec. (a). Pub. L. 108–429, in first sentence, inserted “referred to in this subsection” after “subject to a periodic payment” and substituted “12 working days” for “10 working days” and, in second sentence, substituted “the Secretary shall promulgate regulations, after testing the module, permitting a participating importer of record to deposit estimated duties and fees for entries of merchandise, other than merchandise entered for warehouse, transportation, or under bond, no later than the 15 working days following the month in which the merchandise is entered or released, whichever comes first” for “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”.

    Enacted provision · exact public law section
    (c) Tariff Act of 1930.— Section 505(a) of the Tariff Act of 1930 19 USC 1505. is amended— (1) in the first sentence— (A) by inserting “referred to in this subsection” after “periodic payment”; and (B) by striking “10 working days” and inserting “12 working days”; and (2) in the second sentence, by striking “a participating” and all that follows through the end of the sentence and inserting the following: “the Regulations. Deadline. Secretary shall promulgate regulations, after testing the module, permitting a participating importer of record to deposit estimated duties and fees for entries of merchandise, other than merchandise entered for warehouse, transportation, or under bond, no later than the 15 working days following the month in which the merchandise is entered or released, whichever comes first.”.

13 of 14 references resolved to an enrolled provision · 1 partial