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- §1482 Repealed.
- §1483 Repealed.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; verification of documents
- §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- §1488 Repealed.
- §1489 Repealed.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 U.S. Customs and Border Protection
- §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- §1503a Repealed.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- §1511 Repealed.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 Procedures for investigating claims of evasion of antidumping and countervailing duty orders
- §1519 Repealed.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- §1521 Repealed.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- §1525 Repealed.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