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19 U.S.C. § 1488 — Repealed. Pub. L. 91–271, title II, § 204(b), June 2, 1970, 84 Stat. 283
Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section, act June 17, 1930, ch. 497, title IV, § 488, 46 Stat. 725, authorized a collector to cause the appraisal of entered merchandise.
#### Effective Date of Repeal
For effective date of repeal, see section 203 of Pub. L. 91–271, set out as an Effective Date of 1970 Amendment note under [section 1500 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1500&num=0&edition=prelim).
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Source file: Laws/federal/codes/united-states-code/title-19/section-1488-repealed-pub-l-91271-title-ii-204-b-june-2-1970-84-stat-283--f50fe1de0e.md
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Source location: Title 19, Chapter 4, § 1488; chapter-004-tariff-act-of-1930.md
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### Statutory Notes
Section, act June 17, 1930, ch. 497, title IV, § 488, 46 Stat. 725, authorized a collector to cause the appraisal of entered merchandise.
#### Effective Date of Repeal
For effective date of repeal, see section 203 of Pub. L. 91–271, set out as an Effective Date of 1970 Amendment note under [section 1500 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1500&num=0&edition=prelim).
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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
Sections, act Sept. 21, 1922, ch. 356, title IV, §§ 482(e), (f), 483, 484(a)–(g), 485(a)–(f), 486–497, 498(a), (b), 499, and 500(a)–(c), 42 Stat. 959–965, related to ascertainment, collection and recovery of goods.
Provisions of Tariff Act of 1930 corresponding to section 342, see [section 1482(e) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1482/e&num=0&edition=prelim); section 343, see [section 1482(f) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1482/f&num=0&edition=prelim); section 344, see [section 1483 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1483&num=0&edition=prelim); section 345, see [section 1484(a) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1484/a&num=0&edition=prelim); section 346, see [section 1484(b) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1484/b&num=0&edition=prelim); section 347, see [section 1484(c) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1484/c&num=0&edition=prelim); section 348, see [section 1484(d) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1484/d&num=0&edition=prelim); section 349, see [section 1484(e) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1484/e&num=0&edition=prelim); section 350, see [section 1484(f) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1484/f&num=0&edition=prelim); section 351, see [section 1484(g) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-secti
Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 342 to 375
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Federal law — U.S. Code and appendices · legal_authorities
Page 189
TITLE 19—CUSTOMS DUTIES
§ 1490
(d) Verification in lieu of oath
The Secretary of the Treasury may by regula-
tion prescribe that any document required by
any law administered by the Customs Service to
be under oath may be verified by a written dec-
laration in such form as he shall prescribe, such
declaration to be in lieu of the oath otherwise
required.
(June 17, 1930, ch. 497, title IV, § 486, 46 Stat. 725;
Aug. 8, 1953, ch. 397, § 17, 67 Stat. 517.)
Editorial Notes
AMENDMENTS
1953—Subsec. (d). Act Aug. 8, 1953, amended section
catchline generally and added subsec. (d). Prior to
amendment, catchline read as follows: ‘‘Administration
of oaths’’.
1953—Subsec. (d). Act Aug. 8, 1953, added subsec. (d).
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1953 AMENDMENT; SAVINGS
PROVISION
Amendment by act Aug. 8, 1953, effective on and after
thirtieth day following Aug. 8, 1953, and savings provi-
sion, see notes set out under section 1304 of this title.
TRANSFER OF FUNCTIONS
For transfer of functions, personnel, assets, and li-
abilities of the United States Customs Service of the
Department of the Treasury, including functions of the
Secretary of the Treasury relating thereto, to the Sec-
retary of Homeland Security, and for treatment of re-
lated references, see sections 203(1), 551(d), 552(d), and
557 of Title 6, Domestic Security, and the Department
of Homeland Security Reorganization Plan of Novem-
ber 25, 2002, as modified, set out as a note under section
542 of Title 6. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Se-
curity, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended gen-
erally by Pub. L. 114–125, and section 802(b) of Pub.
Source: Supplied 2024 U.S. Code historical extraction · 19 U.S.C. § 1488
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