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- § 1482 - Repealed.
- § 1483 - Repealed.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- § 1488 - Repealed.
- § 1489 - Repealed.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- § 1503a - Repealed.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- § 1511 - Repealed.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
- § 1518, 1519 - Repealed.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- § 1521 - Repealed.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- § 1525 - Repealed.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