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Part III—Ascertainment, Collection, and Recovery of Duties

  • § 1481. Invoice; contents
  • § 1482. Repealed.]
  • § 1483. Repealed.]
  • § 1484. Entry of merchandise
  • § 1484a. Articles returned from space not to be construed as importation
  • § 1484b. Deferral of duty on large yachts imported for sale at United States boat shows
  • § 1485. Declaration
  • § 1486. Administration of oaths
  • § 1487. Value in entry; amendment
  • § 1488. Repealed.]
  • § 1489. Repealed.]
  • § 1490. General orders
  • § 1491. Unclaimed merchandise; disposition of forfeited distilled spirits, wines and malt liquor
  • § 1492. Destruction of abandoned or forfeited merchandise
  • § 1493. Proceeds of sale
  • § 1494. Expense of weighing and measuring
  • § 1495. Partnership bond
  • § 1496. Examination of baggage
  • § 1496a. Clearance restrictions of individuals returning from abroad; special circumstances; “baggage and effects” defined
  • § 1497. Penalties for failure to declare
  • § 1498. Entry under regulations
  • § 1499. Examination of merchandise
  • § 1500. Appraisement, classification, and liquidation procedure
  • § 1501. Voluntary reliquidations by Customs Service
  • § 1502. Regulations for appraisement and classification
  • § 1503. Dutiable value
  • § 1503a. Repealed.]
  • § 1504. Limitation on liquidation
  • § 1505. Payment of duties and fees
  • § 1506. Allowance for abandonment and damage
  • § 1507. Tare and draft
  • § 1508. Recordkeeping
  • § 1509. Examination of books and witnesses
  • § 1510. Judicial enforcement
  • § 1511. Repealed.]
  • § 1512. Deposit of duty receipts
  • § 1513. Customs officer’s immunity
  • § 1514. Protest against decisions of Customs Service
  • § 1515. Review of protests
  • § 1516. Petitions by domestic interested parties
  • § 1516a. Judicial review in countervailing duty and antidumping duty proceedings
  • §§ 1517 to 1519. Repealed.]
  • § 1520. Refunds and errors
  • § 1521. Repealed.]
  • § 1522. Omitted
  • § 1523. Examination of accounts
  • § 1524. Deposit of reimbursable charges
  • § 1525. Repealed.]
  • § 1526. Merchandise bearing American trade-mark
  • § 1527. Importation of wild mammals and birds in violation of foreign law
  • § 1528. Taxes not to be construed as duties
  • § 1529. Collection of fees on behalf of other agencies

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