---
kind: "section"
citation: "19 U.S.C. § 1683e"
title: "19"
title_heading: "Customs Duties"
number: "1683e"
heading: "Verification"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/19/1683e"
units:
  - "Chapter 4 — Tariff Act of 1930"
  - "Subtitle VI — Softwood Lumber"
---

# §1683e. Verification

- (a) **In general—** The [Secretary](/usc/19/1681.md?p=1) of Treasury shall periodically verify the declarations made by a [United States](/usc/19/1683.md?p=9) importer pursuant to [section 1683a(c) of this title](/usc/19/1683a.md?p=c), including by determining whether—
  - (1) the [export price](/usc/19/1683.md?p=5-A) declared by a [United States](/usc/19/1683.md?p=9) importer pursuant to [section 1683a(b)(1) of this title](/usc/19/1683a.md?p=b-1) is the same as the [export price](/usc/19/1683.md?p=5-A) provided on the export permit, if any, issued by the [country of export](/usc/19/1683.md?p=2); and
  - (2) the estimated export charge declared by a [United States](/usc/19/1683.md?p=9) importer pursuant to [section 1683a(b)(2) of this title](/usc/19/1683a.md?p=b-2) is consistent with the determination published by the Under [Secretary](/usc/19/1681.md?p=1) for International Trade pursuant to [section 1683c(b) of this title](/usc/19/1683c.md?p=b).
- (b) **Examination of books and records—**
  - (1) **In general—** Any record relating to the importer declaration program required under [section 1683a of this title](/usc/19/1683a.md) shall be treated as a record required to be maintained and produced under title V of this Act.[^1]
  - (2) **Examination of records—** The [Secretary](/usc/19/1681.md?p=1) of the Treasury is authorized to take such action, and examine such records, under [section 1509 of this title](/usc/19/1509.md), as the [Secretary](/usc/19/1681.md?p=1) determines necessary to verify the declarations made pursuant to [section 1683a(c) of this title](/usc/19/1683a.md?p=c) are true and accurate.

## Footnotes

[^1]: See References in Text note below.

## Source credit

(June 17, 1930, ch. 497, title VIII, § 807, as added Pub. L. 110–246, title III, § 3301(a), June 18, 2008, 122 Stat. 1851.)

## Notes

### Editorial Notes

### References in Text

Section 1683a, referred to in text, was in the original section “803”, and was translated as meaning the section 803 of act June 17, 1930, as added by section 3301(a) of Pub. L. 110–246, to reflect the probable intent of Congress.

This Act, referred to in subsec. (b)(1), is act June 17, 1930, ch. 497, 46 Stat. 590, known as the Tariff Act of 1930, which is classified generally to this chapter. The Act does not contain a title V. For complete classification of this Act to the Code, see section 1654 of this title and Tables.

### Statutory Notes and Related Subsidiaries

### Effective Date

Section effective 60 days after June 18, 2008, see section 3301(b) of Pub. L. 110–246, set out as a note under section 1683 of this title.