---
kind: "section"
citation: "19 U.S.C. § 1521"
title: "19"
title_heading: "Customs Duties"
number: "1521"
heading: "Repealed. Pub. L. 103–182, title VI, § 618, Dec. 8, 1993, 107 Stat. 2180"
status: "repealed"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/19/1521"
units:
  - "Chapter 4 — Tariff Act of 1930"
  - "Subtitle III — Administrative Provisions"
  - "Part III — Ascertainment, Collection, and Recovery of Duties"
---

# [§1521. Repealed. Pub. L. 103–182, title VI, § 618, Dec. 8, 1993, 107 Stat. 2180 — repealed]



## Notes

Section, acts June 17, 1930, ch. 497, title IV, § 521, 46 Stat. 739; June 2, 1970, Pub. L. 91–271, title III, § 301(b), 84 Stat. 287, provided for reliquidation of entry on account of fraud.