19 U.S.C. § 1503 — Dutiable value

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 Title 28, Judiciary and Judicial Procedure. EFFECTIVE DATE OF 1970 AMENDMENT For effective date of amendment by Pub. L. 91–271, see section 203 of Pub. L. 91–271, set out as a note under section 1500 of this title. Executive Documents TRANSFER OF FUNCTIONS Functions of Secretary of the Treasury under subsec. (a) of this section, insofar as subsec. (a) of this section provides authority to issue regulations and disseminate information and insofar as Secretary of the Treasury had responsibility under sections 1303 and 1671 et seq. of this title for functions transferred to Secretary of Com- merce by section 5(a)(1)(C) of Reorg. Plan No. 3 of 1979, transferred to Secretary of Commerce pursuant to Reorg. Plan No. 3 of 1979, § 5(a)(1)(F), 44 F.R. 69275, 93 Stat. 1381, eff. Jan. 2, 1980, as provided by section 1–107(a) of Ex. Ord. No. 12188, Jan. 2, 1980, 45 F.R. 993, set out as notes under section 2171 of this title, to be exer- cised in consultation with Secretary of the Treasury. Functions of Secretary of the Treasury under subsec. (b) of this section, with respect to functions transferred to Secretary of Commerce in section 1303 and 1671 et seq. of this title by section 5(a)(1)(C) of Reorg. Plan No. 3 of 1979, transferred to Secretary of Commerce pursu- ant to section 5(a)(1)(F) of Reorg. Plan No. 3 of 1979. Functions of all officers of Department of the Treas- ury and functions of all agencies and employees of such Department transferred, with certain exceptions, to Secretary of the Treasury, with power vested in him to authorize their performance or performance of any of his functions, by any of such officers, agencies, and em- ployees, by Reorg. Plan No. 26 of 1950, §§ 1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, 1281, set out in the Appendix to Title 5, Government Organization and Em- ployees. § 1503. Dutiable value Except as provided in section 1520(c) 1 of this title (relating to reliquidations on the basis of authorized corrections of errors) or section 1562 of this title (relating to withdrawal from manip- ulating warehouses), the basis for the assess- ment 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 deter- mined upon liquidation, in accordance with sec- tion 1500 of this title or any adjustment thereof made pursuant to section 1501 of this title. Pro- vided, 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. (June 17, 1930, ch. 497, title IV, § 503, 46 Stat. 731; Aug. 8, 1953, ch. 397, § 18(d), 67 Stat. 518; Pub. L. 91–271, title II, § 206, June 2, 1970, 84 Stat. 284; Pub. L. 96–417, title VI, § 601(4), Oct. 10, 1980, 94 Stat. 1744.) Editorial Notes REFERENCES IN TEXT Section 1520(c) of this title, referred to in text, was repealed by Pub. L. 108–429, title II, § 2105, Dec. 3, 2004, 118 Stat. 2598. PRIOR PROVISIONS Provisions somewhat similar to those in subsecs. (a) and (b) were contained in act Sept. 21, 1922, ch. 356, title IV, § 503, 42 Stat. 967. Provisions similar to former sub- sec. (b) relating to entries pending reappraisement were contained in act Sept. 21, 1922, ch. 356, title IV, § 489, 42 Stat. 962. Both of the acts of 1922 were in part super- seded by act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act. A provision for assessment of duty on merchandise of different values when invoiced at an average price, was contained in R.S. § 2910, prior to repeal by act Sept. 21, 1922, ch. 356, title IV, § 642, 42 Stat. 989. AMENDMENTS 1980—Pub. L. 96–417 redesignated the United States Customs Court as the United States Court of Inter- national Trade. 1970—Pub. L. 91–271 substituted provisions that, ex- cept as provided in section 1520(c) or 1562 of this title, the basis for the assessment of duties on imported mer- chandise be the appraised value determined upon liq- uidation, in accordance with section 1500 of this title or any adjustment thereof pursuant to section 1501 of this title, and be the final appraised value where reliquida- tion is required pursuant to a final judgment or order of the United States Customs Court, for provisions that, except as provided in section 1562 of this title, the basis for the assessment of duties on imported mer- chandise subject to ad valorem rates of duty be the final appraised value, and provisions that for the pur- pose of determining the rate of duty assessed upon any merchandise when the rate is based upon or regulated in any manner by the value of the merchandise, the final appraised value, except as provided in section 1562 of this title, be taken as the value of merchandise. 1953—Subsec. (a). Act Aug. 8, 1953, struck out ‘‘and in subdivision (b) of this section’’ after reference to sec- tion 1562 of this title, ‘‘the entered value or’’ after ‘‘shall be’’, and ‘‘whichever is higher’’ at the end. Page 203 TITLE 19—CUSTOMS DUTIES § 1504 1 See 2004 Amendment notes below. Subsecs. (b), (c). Act Aug. 8, 1953, redesignated subsec. (c) as (b). Former subsec. (b), which related to entries pending reappraisement, was repealed by act Aug. 8, 1953. Statutory Notes and Related Subsidiaries 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 Title 28, Judiciary and Judicial Procedure. EFFECTIVE DATE OF 1970 AMENDMENT For effective date of amendment by Pub. L. 91–271, see section 203 of Pub. L. 91–271, set out as a note under section 1500 of this title. EFFECTIVE DATE OF 1953 AMENDMENT; SAVINGS PROVISION Amendment by act Aug. 8, 1953, effective on and after the thirtieth day following Aug. 8, 1953, and savings provision, see notes set out under section 1304 of this title. § 1503a. Repealed. Aug. 8, 1953, ch. 397, § 18(e), 67 Stat. 518 Section, act July 12, 1932, ch. 473, 47 Stat. 657, related to the construction of former subsection (b) of section 1503 of this title, which was omitted by section 18(d) of act Aug. 8, 1953. Statutory Notes and Related Subsidiaries 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. § 1504. Limitation on liquidation (a) Liquidation (1) Entries for consumption Unless an entry of merchandise for consump- tion is extended under subsection (b) of this section or suspended as required by statute or court order, except as provided in section 1675(a)(3) of this title, an entry of merchandise for consumption not liquidated within 1 year from— (A) the date of entry of such merchandise, (B) the date of the final withdrawal of all such merchandise covered by a warehouse entry, (C) the date of withdrawal from warehouse of such merchandise for consumption if, pur- suant to regulations issued under section 1505(a) of this title, duties may be deposited after the filing of any entry or withdrawal from warehouse, (D) if a reconciliation is filed, or should have been filed, the date of the filing under section 1484 of this title or the date the rec- onciliation should have been filed, whichever is earlier; or (E) 1 if a reconfigured entry is filed under an import activity summary statement, the date the import activity summary state- ment is filed or should have been filed, whichever is earlier; shall be deemed liquidated at the rate of duty, value, quantity, and amount of duties asserted by the importer of record. Notwithstanding section 1500(e) of this title, notice of liquida- tion need not be given of an entry deemed liq- uidated. (2) Entries or claims for drawback (A) In general Except as provided in subparagraph (B) or (C), unless an entry or claim for drawback is extended under subsection (b) or suspended as required by statute or court order, an entry or claim for drawback not liquidated within 1 year from the date of entry or claim shall be deemed liquidated at the drawback amount asserted by the claimant or claim. Notwithstanding section 1500(e) of this title, notice of liquidation need not be given of an entry deemed liquidated. (B) Unliquidated imports An entry or claim for drawback whose des- ignated or identified import entries have not been liquidated and become final within the 1-year period described in subparagraph (A), or within the 1-year period described in sub- paragraph (C), shall be deemed liquidated upon the deposit of estimated duties on the unliquidated imported merchandise, and upon the filing with the Customs Service of a written request for the liquidation of the drawback entry or claim. Such a request must include a waiver of any right to pay- ment or refund under other provisions of law. The Secretary of the Treasury shall pre- scribe any necessary regulations for the pur- pose of administering this subparagraph. (C) Exception An entry or claim for drawback filed be- fore December 3, 2004, the liquidation of which is not final as of December 3, 2004, shall be deemed liquidated on the date that is 1 year after December 3, 2004, at the draw- back amount asserted by the claimant at the time of the entry or claim. (3) Payments or refunds Payment or refund of duties owed pursuant to paragraph (1) or (2) shall be made to the im- porter of record or drawback claimant, as the case may be, not later than 90 days after liq- uidation. (b) Extension The Secretary of the Treasury may extend the period in which to liquidate an entry if— (1) the information needed for the proper ap- praisement or classification of the imported or withdrawn merchandise, or for determining the correct drawback amount, or for ensuring compliance with applicable law, is not avail- able to the Customs Service; or (2) the importer of record or drawback claimant, as the case may be, requests such extension and shows good cause therefor. The Secretary shall give notice of an extension under this subsection to the importer of record or drawback claimant, as the case may be, and the surety of such importer of record or draw- back claimant. Notice shall be in such form and manner (which may include electronic trans- mittal) as the Secretary shall by regulation pre-