---
kind: "unit"
title: "19"
title_heading: "Customs Duties"
key: "ch4/stIII/ptIII"
level: "part"
label: "Part III"
heading: "Ascertainment, Collection, and Recovery of Duties"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/19/ch4-stIII-ptIII"
sections_count: 53
---

# Part III — Ascertainment, Collection, and Recovery of Duties

Title 19 — Customs Duties › Chapter 4 — Tariff Act of 1930 › Subtitle III — Administrative Provisions

## Sections

- [§1481. Invoice; contents](/usc/19/1481.md)
- [§1482. Repealed.](/usc/19/1482.md)
- [§1483. Repealed.](/usc/19/1483.md)
- [§1484. Entry of merchandise](/usc/19/1484.md)
- [§1484a. Articles returned from space not to be construed as importation](/usc/19/1484a.md)
- [§1484b. Deferral of duty on large yachts imported for sale at United States boat shows](/usc/19/1484b.md)
- [§1485. Declaration](/usc/19/1485.md)
- [§1486. Administration of oaths; verification of documents](/usc/19/1486.md)
- [§1487. Value in entry; amendment](/usc/19/1487.md)
- [§1488. Repealed.](/usc/19/1488.md)
- [§1489. Repealed.](/usc/19/1489.md)
- [§1490. General orders](/usc/19/1490.md)
- [§1491. Unclaimed merchandise; disposition of forfeited distilled spirits, wines and malt liquor](/usc/19/1491.md)
- [§1492. Destruction of abandoned or forfeited merchandise](/usc/19/1492.md)
- [§1493. Proceeds of sale](/usc/19/1493.md)
- [§1494. Expense of weighing and measuring](/usc/19/1494.md)
- [§1495. Partnership bond](/usc/19/1495.md)
- [§1496. Examination of baggage](/usc/19/1496.md)
- [§1496a. Clearance restrictions of individuals returning from abroad; special circumstances; “baggage and effects” defined](/usc/19/1496a.md)
- [§1497. Penalties for failure to declare](/usc/19/1497.md)
- [§1498. Entry under regulations](/usc/19/1498.md)
- [§1499. Examination of merchandise](/usc/19/1499.md)
- [§1500. Appraisement, classification, and liquidation procedure](/usc/19/1500.md)
- [§1501. Voluntary reliquidations by U.S. Customs and Border Protection](/usc/19/1501.md)
- [§1502. Regulations for appraisement and classification](/usc/19/1502.md)
- [§1503. Dutiable value](/usc/19/1503.md)
- [§1503a. Repealed.](/usc/19/1503a.md)
- [§1504. Limitation on liquidation](/usc/19/1504.md)
- [§1505. Payment of duties and fees](/usc/19/1505.md)
- [§1506. Allowance for abandonment and damage](/usc/19/1506.md)
- [§1507. Tare and draft](/usc/19/1507.md)
- [§1508. Recordkeeping](/usc/19/1508.md)
- [§1509. Examination of books and witnesses](/usc/19/1509.md)
- [§1510. Judicial enforcement](/usc/19/1510.md)
- [§1511. Repealed.](/usc/19/1511.md)
- [§1512. Deposit of duty receipts](/usc/19/1512.md)
- [§1513. Customs officer’s immunity](/usc/19/1513.md)
- [§1514. Protest against decisions of Customs Service](/usc/19/1514.md)
- [§1515. Review of protests](/usc/19/1515.md)
- [§1516. Petitions by domestic interested parties](/usc/19/1516.md)
- [§1516a. Judicial review in countervailing duty and antidumping duty proceedings](/usc/19/1516a.md)
- [§1517. Procedures for investigating claims of evasion of antidumping and countervailing duty orders](/usc/19/1517.md)
- [§1519. Repealed.](/usc/19/1519.md)
- [§1520. Refunds and errors](/usc/19/1520.md)
- [§1521. Repealed.](/usc/19/1521.md)
- [§1522. Omitted](/usc/19/1522.md)
- [§1523. Examination of accounts](/usc/19/1523.md)
- [§1524. Deposit of reimbursable charges](/usc/19/1524.md)
- [§1525. Repealed.](/usc/19/1525.md)
- [§1526. Merchandise bearing American trade-mark](/usc/19/1526.md)
- [§1527. Importation of wild mammals and birds in violation of foreign law](/usc/19/1527.md)
- [§1528. Taxes not to be construed as duties](/usc/19/1528.md)
- [§1529. Collection of fees on behalf of other agencies](/usc/19/1529.md)