Ascertainment, Collection, and Recovery of Duties
1481Invoice; contents1482Repealed. Pub. L. 103–182, title VI, § 690(b)(8), Dec. 8, 1993, 107 Stat. 2223Repealed1483Repealed. Pub. L. 97–446, title II, § 201(c), Jan. 12, 1983, 96 Stat. 2349Repealed1484Entry of merchandise1484aArticles returned from space not to be construed as importation1484bDeferral of duty on large yachts imported for sale at United States boat shows1485Declaration1486Administration of oaths; verification of documents1487Value in entry; amendment1488Repealed. Pub. L. 91–271, title II, § 204(b), June 2, 1970, 84 Stat. 283Repealed1489Repealed. Pub. L. 87–456, title III, § 301(a), May 24, 1962, 76 Stat. 75Repealed1490General orders1491Unclaimed merchandise; disposition of forfeited distilled spirits, wines and malt liquor1492Destruction of abandoned or forfeited merchandise1493Proceeds of sale1494Expense of weighing and measuring1495Partnership bond1496Examination of baggage1496aClearance restrictions of individuals returning from abroad; special circumstances; “baggage and effects” defined1497Penalties for failure to declare1498Entry under regulations1499Examination of merchandise1500Appraisement, classification, and liquidation procedure1501Voluntary reliquidations by U.S. Customs and Border Protection1502Regulations for appraisement and classification1503Dutiable value1503aRepealed. Aug. 8, 1953, ch. 397, § 18(e), 67 Stat. 518Repealed1504Limitation on liquidation1505Payment of duties and fees1506Allowance for abandonment and damage1507Tare and draft1508Recordkeeping1509Examination of books and witnesses1510Judicial enforcement1511Repealed. Pub. L. 95–410, title I, § 107, Oct. 3, 1978, 92 Stat. 892Repealed1512Deposit of duty receipts1513Customs officer’s immunity1514Protest against decisions of Customs Service1515Review of protests1516Petitions by domestic interested parties1516aJudicial review in countervailing duty and antidumping duty proceedings1517Procedures for investigating claims of evasion of antidumping and countervailing duty orders1518, 1519Repealed. June 25, 1948, ch. 646, § 39, 62 Stat. 992, eff. Sept. 1, 1948Repealed1520Refunds and errors1521Repealed. Pub. L. 103–182, title VI, § 618, Dec. 8, 1993, 107 Stat. 2180Repealed1522Omitted1523Examination of accounts1524Deposit of reimbursable charges1525Repealed. Pub. L. 89–762, § 2, Nov. 5, 1966, 80 Stat. 1312Repealed1526Merchandise bearing American trade-mark1527Importation of wild mammals and birds in violation of foreign law1528Taxes not to be construed as duties1529Collection of fees on behalf of other agencies