---
kind: "section"
citation: "19 U.S.C. § 123a"
title: "19"
title_heading: "Customs Duties"
number: "123a"
heading: "Transferred"
status: "transferred"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/19/123a"
units:
  - "Chapter 3 — The Tariff and Related Provisions"
  - "Subtitle III — Special Provisions"
---

# [§123a. Transferred — transferred]



## Notes

### Editorial Notes

### Codification

Provisions of this section, act Mar. 8, 1902, ch. 140, § 4, 32 Stat. 54, were transferred to section 3343(b) of Title 26, Internal Revenue Code of 1939, and were repealed by act Apr. 30, 1946, ch. 244, title V, § 506(b), 60 Stat. 157, eff. July 4, 1946.