Title 19 — Customs Duties
Part 1 · Chapter 3 — The Tariff and Related Provisions
§ 240. Value at date of shipment
Statutory text
When the duty upon any imports shall be subject to be levied upon the true market value of such imports in the principal markets of the country from whence the importation has been made, or at the port of exportation, the duty shall be estimated and collected upon the value on the day of actual shipment, whenever a bill of lading shall be presented showing the date of shipment, and which shall be certified by a certificate of the United States consul or legally authorized deputy.
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.
(R.S. § 2904.)
Enacted · 19 U.S.C. § 240
(R.S. § 2904.)
Unresolved: No Public Law or Statutes at Large citation in the Code source.
Source evidence
Code source credit
(R.S. § 2904.)
0 of 1 references resolved to an enrolled provision · 1 unresolved
Editorial Notes
Codification
R.S. § 2904 derived from act Mar. 2, 1861, ch. 68, § 28, 12 Stat. 197.
Credits
(R.S. § 2904.)