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19 U.S.C. § 1503 — Dutiable value
Federal law — U.S. Code and appendices · legal_authorities
Except as provided in section 1520(c) 11 See References in Text note below. of this title (relating to reliquidations on the basis of authorized corrections of errors) or [section 1562 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1562&num=0&edition=prelim) (relating to withdrawal from manipulating warehouses), the basis for the assessment of duties on imported merchandise subject to ad valorem rates of duty or rates based upon or regulated in any manner by the value of the merchandise, shall be the appraised value determined upon liquidation, in accordance with [section 1500 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1500&num=0&edition=prelim) or any adjustment thereof made pursuant to [section 1501 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1501&num=0&edition=prelim). Provided, however, That if reliquidation is required pursuant to a final judgment or order of the United States Court of International Trade which includes a reappraisement of imported merchandise, the basis for such assessment shall be the final appraised value determined by such court.
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Stable record: federal_law:legal_authorities:record_usc_0421b6d979cdc6edb8dd7cef
Source file: Laws/federal/codes/united-states-code/title-19/section-1503-dutiable-value--a09d4f3423.md
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Source location: Title 19, Chapter 4, § 1503; chapter-004-tariff-act-of-1930.md
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Except as provided in section 1520(c) 11 See References in Text note below. of this title (relating to reliquidations on the basis of authorized corrections of errors) or [section 1562 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1562&num=0&edition=prelim) (relating to withdrawal from manipulating warehouses), the basis for the assessment of duties on imported merchandise subject to ad valorem rates of duty or rates based upon or regulated in any manner by the value of the merchandise, shall be the appraised value determined upon liquidation, in accordance with [section 1500 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1500&num=0&edition=prelim) or any adjustment thereof made pursuant to [section 1501 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1501&num=0&edition=prelim). Provided, however, That if reliquidation is required pursuant to a final judgment or order of the United States Court of International Trade which includes a reappraisement of imported merchandise, the basis for such assessment shall be the final appraised value determined by such court.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Marking of articles** Except as hereinafter provided, every article of foreign origin (or its container, as provided in subsection (b) hereof) imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit in such manner as to indicate to an ultimate purchaser in the United States the English name of the country of origin of the article. The Secretary of the Treasury may by regulations—
(1) Determine the character of words and phrases or abbreviations thereof which shall be acceptable as indicating the country of origin and prescribe any reasonable method of marking, whether by printing, stenciling, stamping, branding, labeling, or by any other reasonable method, and a conspicuous place on the article (or container) where the marking shall appear;
(2) Require the addition of any other words or symbols which may be appropriate to prevent deception or mistake as to the origin of the article or as to the origin of any other article with which such imported article is usually combined subsequent to importation but before delivery to an ultimate purchaser; and
(3) Authorize the exception of any article from the requirements of marking if—
(A) Such article is incapable of being marked;
(B) Such article cannot be marked prior to shipment to the United States without injury;
(C) Such article cannot be marked prior to shipment to the United States, except at an expense economically prohibitive of its importation;
(D) The marking of a container of such article will reasonably indicate the origin of such article;
(E) Such article is a crude substance;
(F) Such article is imported for use by the importer and not intended for sale in its imported or any o
Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 1304
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Federal law — U.S. Code and appendices · legal_authorities
A liquidation made in accordance with section 1500 or 1504 of this title or any reliquidation thereof made in accordance with this section may be reliquidated in any respect by U.S. Customs and Border Protection, notwithstanding the filing of a protest, within ninety days from the date of the original liquidation. Notice of such reliquidation shall be given or transmitted in the manner prescribed with respect to original liquidations under [section 1500(e) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1500/e&num=0&edition=prelim).
Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 1501
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** The President shall appoint, by and with the advice and consent of the Senate, nine judges who shall constitute a court of record to be known as the United States Court of International Trade. Not more than five of such judges shall be from the same political party. The court is a court established under article III of the Constitution of the United States.
**(b)** The offices of the Court of International Trade shall be located in New York, New York.
Source: Supplied U.S. Code snapshot — release unconfirmed · 28 U.S.C. § 251
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Federal law — U.S. Code and appendices · legal_authorities
The Customs Service shall, under rules and regulations prescribed by the Secretary—
**(a)** fix the final appraisement of merchandise by ascertaining or estimating the value thereof, under [section 1401a of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1401a&num=0&edition=prelim), by all reasonable ways and means in his power, any statement of cost or costs of production in any invoice, affidavit, declaration, other document to the contrary notwithstanding;
**(b)** fix the final classification and rate of duty applicable to such merchandise;
**(c)** fix the final amount of duty to be paid on such merchandise and determine any increased or additional duties, taxes, and fees due or any excess of duties, taxes, and fees deposited;
**(d)** liquidate the entry and reconciliation, if any, of such merchandise; and
**(e)** give or transmit, pursuant to an electronic data interchange system, notice of such liquidation to the importer, his consignee, or agent in such form and manner as the Secretary shall by regulation prescribe.
Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 1500
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Federal law — U.S. Code and appendices · legal_authorities
Merchandise shall only be withdrawn from a bonded warehouse in such quantity and in such condition as the Secretary of the Treasury shall by regulation prescribe. Upon permission being granted by the Secretary of the Treasury, and under customs supervision, at the expense of the proprietor, merchandise may be cleaned, sorted, repacked, or otherwise changed in condition, but not manufactured, in bonded warehouses established for that purpose and be withdrawn therefrom—
(1) without payment of duties for exportation to a USMCA country, as defined in [section 4502 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section4502&num=0&edition=prelim), if the merchandise is of a kind described in any of paragraphs (1) through (8) of [section 4534(a) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section4534/a&num=0&edition=prelim);
(2) for exportation to a USMCA country if the merchandise consists of goods subject to USMCA drawback, as defined in [section 4534(a) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section4534/a&num=0&edition=prelim), except that—
(A) the merchandise may not be withdrawn from warehouse without assessment of a duty on the merchandise in its condition and quantity, and at its weight, at the time of withdrawal from the warehouse with such additions to or deductions from the final appraised value as may be necessary by reason of change in condition, and
(B) duty shall be paid on the merchandise before the 61st day after the date of exportation, but upon the presentation, before such 61st day, of satisfactory evidence of the amount of any customs duties paid to the USMCA country on the merchandise, the customs duty may be waived or reduced (s
Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 1562
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Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section, act July 12, 1932, ch. 473, 47 Stat. 657, related to the construction of former subsection (b) of [section 1503 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1503&num=0&edition=prelim), which was omitted by section 18(d) of act Aug. 8, 1953.
#### Effective Date of Repeal; Savings Provision
Repeal effective on and after thirtieth day following Aug. 8, 1953, and savings provision, see notes set out under [section 1304 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1304&num=0&edition=prelim).
Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 1503a
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Federal law — U.S. Code and appendices · legal_authorities
Page 202
TITLE 19—CUSTOMS DUTIES
§ 1503
1 See References in Text note below.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by section 412(a) of Pub. L. 103–182 effec-
tive on the date the North American Free Trade Agree-
ment enters into force with respect to the United
States [Jan. 1, 1994], but not applicable to any final de-
termination described in section 1516a(a)(1)(B) or
(2)(B)(i), (ii), or (iii) of this title, notice of which is pub-
lished in the Federal Register before such date, or to a
determination described in section 1516a(a)(2)(B)(vi) of
this title, notice of which is received by the Govern-
ment of Canada or Mexico before such date, or to any
binational panel review under the United States-Can-
ada Free-Trade Agreement, or to any extraordinary
challenge arising out of any such review, that was com-
menced before such date, see section 416 of Pub. L.
103–182, formerly set out as an Effective Date note
under former section 3431 of this title.
Amendment by section 640 of Pub. L. 103–182 effective
Dec. 8, 1993, see section 692 of Pub. L. 103–182, formerly
set out as a note under section 58c of this title.
EFFECTIVE AND TERMINATION DATES OF 1988
AMENDMENT
Amendment by Pub. L. 100–449 effective on date the
United States-Canada Free-Trade Agreement enters
into force (Jan. 1, 1989), and to cease to have effect on
date Agreement ceases to be in force, see section 501(a),
(c) of Pub. L. 100–449, set out in a note under section
2112 of this title.
EFFECTIVE DATE OF 1980 AMENDMENT
Amendment by Pub. L. 96–417 effective Nov. 1, 1980,
and applicable with respect to civil actions pending on
or commenced on or after such date, see section 701(a)
of Pub. L. 96–417, set out as a note under section 251 of
Ti
Source: Supplied 2024 U.S. Code historical extraction · 19 U.S.C. § 1503
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