19 U.S.C. § 1503 Dutiable Value

• Library: United States Statutes
• Edition: 2023
• Currency: Current through P.L. 118-34 (published on www.congress.gov on 12/26/2023), except for [P. L. 118-31]
• Year: 2023
• Citation: 19 U.S.C. § 1503

Except as provided in section 1520(c) ¹ of this title (relating to reliquidations on the basis of authorized corrections of errors) or section 1562 of this title (relating to withdrawal from manipulating warehouses), 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, in accordance with section 1500 of this title or any adjustment thereof made pursuant to section 1501 of this title. Provided, however, That if reliquidation is required pursuant to a final judgment or order of the United States Court of International Trade which includes a reappraisement of imported merchandise, the basis for such assessment shall be the final appraised value determined by such court.

¹ See References in Text note below.

Cite as 19 U.S.C. § 1503

Source: June 17, 1930, ch. 497, title IV, §503, 46 Stat. 731; Aug. 8, 1953, ch. 397, §18(d), 67 Stat. 518; Pub. L. 91-271, title II, §206, June 2, 1970, 84 Stat. 284; Pub. L. 96-417, title VI, §601(4), Oct. 10, 1980, 94 Stat. 1744.

Notes from the Office of Law Revision Counsel

current through 8/10/2023

EDITORIAL NOTES

REFERENCES IN TEXT

Section 1520(c) of this title, referred to in text, was repealed by Pub. L. 108-429, title II, §21052105,, 118 Stat. 2598.

PRIOR PROVISIONS

Provisions somewhat similar to those in subsecs. (a) and (b) were contained in act Sept. 21, 1922, ch. 356, title IV, §503, 42 Stat. 967. Provisions similar to former subsec. (b) relating to entries pending reappraisement were contained in act Sept. 21, 1922, ch. 356, title IV, §489, 42 Stat. 962. Both of the acts of 1922 were in part superseded by act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act.

A provision for assessment of duty on merchandise of different values when invoiced at an average price, was contained in R.S. §2910, prior to repeal by act Sept. 21, 1922, ch. 356, title IV, §642, 42 Stat. 989.

AMENDMENTS

1980- Pub. L. 96-417 redesignated the United States Customs Court as the United States Court of International Trade.