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19 U.S.C. § 1485 — Declaration
Federal law — U.S. Code and appendices · legal_authorities
**(a) Requirement; form and contents** Every importer of record making an entry under the provisions of [section 1484 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1484&num=0&edition=prelim) shall make and file or transmit electronically therewith, in a form and manner to be prescribed by the Secretary of the Treasury, a declaration under oath, stating—
(1) Whether the merchandise is imported in pursuance of a purchase or an agreement to purchase, or whether it is imported otherwise than in pursuance of a purchase or agreement to purchase;
(2) That the prices set forth in the invoice are true, in the case of merchandise purchased or agreed to be purchased; or in the case of merchandise secured otherwise than by purchase or agreement to purchase, that the statements in such invoice as to value or price are true to the best of his knowledge and belief;
(3) That all other statements in the invoice or other documents filed with the entry, or in the entry itself, are true and correct; and
(4) That he will produce at once to the appropriate customs officer any invoice, paper, letter, document, or information received showing that any such prices or statements are not true or correct.
**(b) Books and periodicals** The Secretary of the Treasury is authorized to prescribe regulations for one declaration in the case of books, magazines, newspapers, and periodicals published and imported in successive parts, numbers, or volumes, and entitled to free entry.
**(c) Agents** In the event that an entry is made by an agent under the provisions of [section 1484 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1484&num=0&edition=prelim) and such agent is not in possession of such declaration of th
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Stable record: federal_law:legal_authorities:record_usc_19f4e9afd4f01fa12d86c023
Source file: Laws/federal/codes/united-states-code/title-19/section-1485-declaration--528a0a6356.md
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Source location: Title 19, Chapter 4, § 1485; chapter-004-tariff-act-of-1930.md
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**(a) Requirement; form and contents** Every importer of record making an entry under the provisions of [section 1484 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1484&num=0&edition=prelim) shall make and file or transmit electronically therewith, in a form and manner to be prescribed by the Secretary of the Treasury, a declaration under oath, stating—
(1) Whether the merchandise is imported in pursuance of a purchase or an agreement to purchase, or whether it is imported otherwise than in pursuance of a purchase or agreement to purchase;
(2) That the prices set forth in the invoice are true, in the case of merchandise purchased or agreed to be purchased; or in the case of merchandise secured otherwise than by purchase or agreement to purchase, that the statements in such invoice as to value or price are true to the best of his knowledge and belief;
(3) That all other statements in the invoice or other documents filed with the entry, or in the entry itself, are true and correct; and
(4) That he will produce at once to the appropriate customs officer any invoice, paper, letter, document, or information received showing that any such prices or statements are not true or correct.
**(b) Books and periodicals** The Secretary of the Treasury is authorized to prescribe regulations for one declaration in the case of books, magazines, newspapers, and periodicals published and imported in successive parts, numbers, or volumes, and entitled to free entry.
**(c) Agents** In the event that an entry is made by an agent under the provisions of [section 1484 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1484&num=0&edition=prelim) and such agent is not in possession of such declaration of the importer of record, such agent shall give a bond to produce such declaration.
**(d) Liability of importer of record for increased duties** An importer of record shall not be liable for any additional or increased duties if (1) he declares at the time of entry that he is not the actual owner of the merchandise, (2) he furnishes the name and address of such owner, and (3) within ninety days from the date of entry he produces a declaration of such owner conditioned that he will pay all additional and increased duties, under such regulations as the Secretary of the Treasury may prescribe. Such owner shall possess all the rights of an importer of record.
**(e) Separate forms for purchase and nonpurchase importations** The Secretary of the Treasury shall prescribe separate forms for the declaration in the case of merchandise which is imported in pursuance of a purchase or agreement to purchase and merchandise which is imported otherwise than in pursuance of a purchase or agreement to purchase.
**(f) Deceased or insolvent persons; partnerships and corporations** Whenever such merchandise is consigned to a deceased person, or to an insolvent person who has assigned the same for the benefit of his creditors, the executor or administrator, or the assignee of such person or trustee in a case under title 11, shall be considered as the importer of record; when consigned to a partnership the declaration of one of the partners only shall be required, and when consigned to a corporation such declaration may be made by any officer of such corporation. Whether the importer of record is an individual, a partnership, or a corporation, the declaration may be made by any person who has knowledge of the facts and who is specifically authorized by such individual, a member of such partnership, or an officer of such corporation to make such declaration.
**(g) Exported merchandise returned as undeliverable** With respect to any importation of merchandise to which General Headnote 4(e) of the Harmonized Tariff Schedule of the United States applies, any person who gained any benefit from, or met any obligation to, the United States as a result of the prior exportation of such merchandise shall, in accordance with regulations prescribed by the Secretary, within a reasonable time inform the Customs Service of the return of the merchandise.
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Federal law — U.S. Code and appendices · legal_authorities
(1) **Sense of Congress** — It is the sense of Congress that the Federal air marshal program is critical to aviation security.
(2) **Limitation on statutory construction** — Nothing in this chapter, including any amendment made by this chapter, shall be construed as preventing the Under Secretary of Transportation for Security from implementing and training Federal air marshals.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Requirement and time**
(1) Except as provided in sections 1490, 1498, 1552, and 1553 of this title, one of the parties qualifying as “importer of record” under paragraph (2)(B), either in person or by an agent authorized by the party in writing, shall, using reasonable care—
(A) make entry therefor by filing with the Bureau of Customs and Border Protection such documentation or, pursuant to an authorized electronic data interchange system, such information as is necessary to enable the Bureau of Customs and Border Protection to determine whether the merchandise may be released from custody of the Bureau of Customs and Border Protection; 11 So in original. The word “and” probably should appear at end.
(B) complete the entry, or substitute 1 or more reconfigured entries on an import activity summary statement, by filing with the Customs Service the declared value, classification and rate of duty applicable to the merchandise, and such other documentation or, pursuant to an electronic data interchange system, such other information as is necessary to enable the Customs Service to—
(i) properly assess duties on the merchandise,
(ii) collect accurate statistics with respect to the merchandise, and
(iii) determine whether any other applicable requirement of law (other than a requirement relating to release from customs custody) is met.
(2)
(A) The documentation or information required under paragraph (1) with respect to any imported merchandise shall be filed or transmitted in such manner and within such time periods as the Secretary shall by regulation prescribe. Such regulations shall provide for the filing of import activity summary statements, and permit the filing of reconfigured entries, covering merchandise released under a special deliv
Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 1484
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Federal law — U.S. Code and appendices · legal_authorities
In this title the following definitions shall apply:
(1) The term “accountant” means accountant authorized under applicable law to practice public accounting, and includes professional accounting association, corporation, or partnership, if so authorized.
(2) The term “affiliate” means—
(A) entity that directly or indirectly owns, controls, or holds with power to vote, 20 percent or more of the outstanding voting securities of the debtor, other than an entity that holds such securities—
(i) in a fiduciary or agency capacity without sole discretionary power to vote such securities; or
(ii) solely to secure a debt, if such entity has not in fact exercised such power to vote;
(B) corporation 20 percent or more of whose outstanding voting securities are directly or indirectly owned, controlled, or held with power to vote, by the debtor, or by an entity that directly or indirectly owns, controls, or holds with power to vote, 20 percent or more of the outstanding voting securities of the debtor, other than an entity that holds such securities—
(i) in a fiduciary or agency capacity without sole discretionary power to vote such securities; or
(ii) solely to secure a debt, if such entity has not in fact exercised such power to vote;
(C) person whose business is operated under a lease or operating agreement by a debtor, or person substantially all of whose property is operated under an operating agreement with the debtor; or
(D) entity that operates the business or substantially all of the property of the debtor under a lease or operating agreement.
(3) The term “assisted person” means any person whose debts consist primarily of consumer debts and the value of whose nonexempt property is less than $150,000.11 See Adjustment of Dollar Amounts not
Source: Supplied U.S. Code snapshot — release unconfirmed · 11 U.S.C. § 101
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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
### Statutory Notes
#### Publication of Harmonized Tariff Schedule
The Harmonized Tariff Schedule of the United States is not published in the Code. A current version of the Harmonized Tariff Schedule is maintained and published periodically by the United States International Trade Commission and is available at their website and for sale by the Superintendent of Documents, U.S. Government Publishing Office, Washington, D.C. 20402.
#### Reference to Tariff Schedules To Be Treated as Reference to Harmonized Tariff Schedule
Reference in any law to “Tariff Schedules of the United States”, “the Tariff Schedules”, “such Schedules”, and any other general reference to the old Schedules to be treated as reference to Harmonized Tariff Schedule, see [section 3012 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section3012&num=0&edition=prelim).
Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 1202
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Federal law — U.S. Code and appendices · legal_authorities
When used in this subtitle or in part I of subtitle II—
**(a) Vessel** The word “vessel” includes every description of water craft or other contrivance used, or capable of being used, as a means of transportation in water, but does not include aircraft.
**(b) Vehicle** The word “vehicle” includes every description of carriage or other contrivance used, or capable of being used, as a means of transportation on land, but does not include aircraft.
**(c) Merchandise** The word “merchandise” means goods, wares, and chattels of every description, and includes merchandise the importation of which is prohibited, and monetary instruments as defined in [section 5312 of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section5312&num=0&edition=prelim).
**(d) Person** The word “person” includes partnerships, associations, and corporations.
**(e) Master** The word “master” means the person having the command of the vessel.
**(f) Day** The word “day” means the time from eight o’clock antemeridian to five o’clock postmeridian.
**(g) Night** The word “night” means the time from five o’clock postmeridian to eight o’clock antemeridian.
**(h) United States** The term “United States” includes all Territories and possessions of the United States except the Virgin Islands, American Samoa, Wake Island, Midway Islands, Kingman Reef, Johnston Island, and the island of Guam.
**(i) Officer of the customs; customs officer** The terms “officer of the customs” and “customs officer” mean any officer of the United States Customs Service of the Treasury Department (also hereinafter referred to as the “Customs Service”) or any commissioned, warrant, or petty officer of the Coast Guard, or any agent or other person, including foreign law enforcement officers, autho
Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 1401
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** The Secretary, acting through the Under Secretary for Science and Technology, shall designate the laboratory described in subsection (b) as an additional laboratory pursuant to the authority under [section 188(c)(2) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title6-section188/c/2&num=0&edition=prelim). Such laboratory shall be used to test and evaluate emerging technologies and conduct research and development to assist emergency response providers in preparing for, and protecting against, threats of terrorism.
**(b) Laboratory described** The laboratory described in this subsection is the laboratory—
(1) known, as of December 27, 2021, as the National Urban Security Technology Laboratory; and
(2) transferred to the Department pursuant to [section 183(1)(E) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title6-section183/1/E&num=0&edition=prelim).
**(c) Laboratory activities** The National Urban Security Technology Laboratory shall—
(1) conduct tests, evaluations, and assessments of current and emerging technologies, including, as appropriate, the cybersecurity of such technologies that can connect to the internet, for emergency response providers;
(2) act as a technical advisor to emergency response providers; and
(3) carry out other such activities as the Secretary determines appropriate.
**(d) Rule of construction** Nothing in this section may be construed as affecting in any manner the authorities or responsibilities of the Countering Weapons of Mass Destruction Office of the Department.
Source: Supplied U.S. Code snapshot — release unconfirmed · 6 U.S.C. § 211
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Federal law — U.S. Code and appendices · legal_authorities
All wool products imported into the United States, except those made more than twenty years prior to such importation, shall be stamped, tagged, labeled, or otherwise identified in accordance with the provisions of this subchapter and all invoices of such wool products required under the Act of June 17, 1930 (c. 497, title IV, 46 Stat. 719), shall set forth, in addition to the matter therein specified, the information with respect to said wool products required under the provisions of this subchapter, which information shall be in the invoices prior to their certification under said Act of June 17, 1930.
Source: Supplied U.S. Code snapshot — release unconfirmed · 15 U.S.C. § 68f
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Federal law — U.S. Code and appendices · legal_authorities
All textile fiber products imported into the United States shall be stamped, tagged, labeled, or otherwise identified in accordance with the provisions of [section 70b of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section70b&num=0&edition=prelim), and all invoices of such products required pursuant to [section 1484 of title 19](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1484&num=0&edition=prelim), shall set forth, in addition to the matter therein specified, the information with respect to said products required under the provisions of [section 70b(b) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section70b/b&num=0&edition=prelim), which information shall be in the invoices prior to their certification, if such certification is required pursuant to [section 1484 of title 19](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1484&num=0&edition=prelim). The falsification of, or failure to set forth the required information in such invoices, or the falsification or perjury of the consignee’s declaration provided for in [section 1485 of title 19](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1485&num=0&edition=prelim), insofar as it relates to such information, is unlawful, and shall be an unfair method of competition, and an unfair and deceptive act or practice, in commerce under the Federal Trade Commission Act [[15 U.S.C. 41](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section41&num=0&edition=prelim) et seq.]; and any person who falsifies, or perjures the consignee’s declaration insofar as it relates to such information, may thenceforth be prohibited by the Commission from importing,
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Federal law — U.S. Code and appendices · legal_authorities
Page 186
TITLE 19—CUSTOMS DUTIES
§ 1484b
1 So in original. No par. (2) has been enacted.
States on or after Jan. 1, 1985, see section 214(c)(4) of
Pub. L. 98–573, set out as an Effective Date of 1984
Amendment note under section 1304 of this title.
§ 1484b. Deferral of duty on large yachts im-
ported for sale at United States boat shows
(a) In general
Notwithstanding any other provision of law,
any vessel meeting the definition of a large
yacht as provided in subsection (b) and which is
otherwise dutiable may be imported without the
payment of duty if imported with the intention
to offer for sale at a boat show in the United
States. Payment of duty shall be deferred, in ac-
cordance with this section, until such large
yacht is sold.
(b) Definition
As used in this section, the term ‘‘large
yacht’’ means a vessel that exceeds 79 feet in
length, is used primarily for recreation or pleas-
ure, and has been previously sold by a manufac-
turer or dealer to a retail consumer.
(c) Deferral of duty
At the time of importation of any large yacht,
if such large yacht is imported for sale at a boat
show in the United States and is otherwise duti-
able, duties shall not be assessed and collected if
the importer of record—
(1) certifies to the Customs Service that the
large yacht is imported pursuant to this sec-
tion for sale at a boat show in the United
States; and
(2) posts a bond, which shall have a duration
of 6 months after the date of importation, in
an amount equal to twice the amount of duty
on the large yacht that would otherwise be im-
posed under subheading 8903.91.00 or 8903.92.00
of the Harmonized Tariff Schedule of the
United States.
(d) Procedures upon sale
(1) 1 Deposit of duty
If any large yacht (which has been imported
for sale at
Source: Supplied 2024 U.S. Code historical extraction · 19 U.S.C. § 1485
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