19 U.S.C. § 1528 Taxes Not to Be Construed As Duties

• 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. § 1528

No tax or other charge imposed by or pursuant to any law of the United States shall be construed to be a customs duty for the purpose of any statute relating to the customs revenue, unless the law imposing such tax or charge designates it as a customs duty or contains a provision to the effect that it shall be treated as a duty imposed under the customs laws. Nothing in this section shall be construed to limit or restrict the jurisdiction of the United States Court of International Trade or the United States Court of Appeals for the Federal Circuit.

Cite as 19 U.S.C. § 1528

Source: June 17, 1930, ch. 497, title IV, §528, as added June 25, 1938, ch. 679, §20, 52 Stat. 1087; amended Pub. L. 96-417, title VI, §601(8), Oct. 10, 1980, 94 Stat. 1744; Pub. L. 97-164, title I, §163(a)(3), Apr. 2, 1982, 96 Stat. 49.

Notes from the Office of Law Revision Counsel

current through 8/10/2023

EDITORIAL NOTES

AMENDMENTS

1982- Pub. L. 97-164 substituted "Court of Appeals for the Federal Circuit" for "Court of Customs and Patent Appeals".