Ascertainment, Collection, and Recovery of Duties | Midpage

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United States Code

Part III

Ascertainment, Collection, and Recovery of Duties

1481Invoice; contents 1484Entry of merchandise 1484aArticles returned from space not to be construed as importation 1484bDeferral of duty on large yachts imported for sale at United States boat shows 1485Declaration 1486Administration of oaths; verification of documents 1487Value in entry; amendment 1490General orders 1491Unclaimed merchandise; disposition of forfeited distilled spirits, wines and malt liquor 1492Destruction of abandoned or forfeited merchandise 1493Proceeds of sale 1494Expense of weighing and measuring 1495Partnership bond 1496Examination of baggage 1496aClearance restrictions of individuals returning from abroad; special circumstances; “baggage and effects” defined 1497Penalties for failure to declare 1498Entry under regulations 1499Examination of merchandise 1500Appraisement, classification, and liquidation procedure 1501Voluntary reliquidations by U.S. Customs and Border Protection 1502Regulations for appraisement and classification 1503Dutiable value 1504Limitation on liquidation 1505Payment of duties and fees 1506Allowance for abandonment and damage 1507Tare and draft 1508Recordkeeping 1509Examination of books and witnesses 1510Judicial enforcement 1512Deposit of duty receipts 1513Customs officer’s immunity 1514Protest against decisions of Customs Service 1515Review of protests 1516Petitions by domestic interested parties 1516aJudicial review in countervailing duty and antidumping duty proceedings 1517Procedures for investigating claims of evasion of antidumping and countervailing duty orders 1520Refunds and errors 1522Omitted 1523Examination of accounts 1524Deposit of reimbursable charges 1526Merchandise bearing American trade-mark 1527Importation of wild mammals and birds in violation of foreign law 1528Taxes not to be construed as duties 1529Collection of fees on behalf of other agencies