19 U.S.C. § 1486 — Administration of oaths; verification of

Page 188 TITLE 19—CUSTOMS DUTIES § 1486 Act of June 10, 1890, ch. 407, § 22, 26 Stat. 140, as amend- ed by the Payne-Aldrich Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 102, were superseded by a proviso annexed to section IV, S, of the Underwood Tariff Act of Oct. 3, 1913, which provided that ‘‘nothing in this act shall be construed to permit any oaths to be demanded or fees to be charged except as provided in this act,’’ etc. Act May 1, 1876, ch. 89, § 2, 19 Stat. 49, modifying the form of oath prescribed by R.S. § 2841, was repealed by act Sept. 21, 1922, ch. 356, title IV, § 643, 42 Stat. 989. R.S. § 2849, relative to oaths when merchandise be- longed in part to a resident of the United States and in part to a non-resident was superseded in part by the Customs Administrative Act of June 10, 1890, ch. 407, §§ 5, 22, 29, 26 Stat. 132, 140, 141, amended by the Payne- Aldrich Tariff Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 92, 102, 104, and further amended by the Underwood Tariff Act of Oct. 3, 1913, ch. 16, § III, B–J, and was repealed by act Sept. 21, 1922, ch. 356, title IV, § 642, 42 Stat. 989. Prior provisions requiring a bond to be taken when entry was made by an agent, factor, or person other than the owner or ultimate consignee, and prescribing the conditions, etc., of the bond, and the circumstances under which it might be canceled with a proviso au- thorizing the taking of a general penal bond, were con- tained in R.S. § 2787, as amended by act Mar. 2, 1905, ch. 1306, 33 Stat. 826, which was repealed by act Sept. 21, 1922, ch. 356, title IV, § 642, 42 Stat. 989. Provisions concerning the statement to be presented to the collector when merchandise entered for customs duty had been consigned for sale to a person, agent, partner, or consignee, were contained in act Oct. 3, 1913, ch. 16, § III, J, 38 Stat. 185, which reenacted the provisions of the Customs Administrative Act of June 10, 1890, ch. 407, 26 Stat. 131, and the Payne-Aldrich Tar- iff Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 96, and which was repealed by act Sept. 21, 1922, ch. 356, title IV, § 643, 42 Stat. 989. A prior provision relative to oaths to invoices when merchandise belonged to estates of deceased persons or of persons insolvent was contained in R.S. § 2846, which was superseded, in part, by the abolition of all oaths administered by officers of the customs, except as pro- vided therein, by the Customs Administrative Act of June 10, 1890, ch. 407, § 22, 26 Stat. 140, and by the repeal, by section 29 of that act, 26 Stat. 141, of R.S. §§ 2841, 2843, 2845, which required oaths to accompany invoices on entry of merchandise, and the substitution of dec- larations for such oaths, by sections 3–5 of said act, 26 Stat. 131, amended by the Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 102, and further amended by the Underwood Tariff Act of Oct. 3, 1913, ch. 16, § III, D, F, and § IV, S, 38 Stat. 181. AMENDMENTS 1993—Subsec. (a). Pub. L. 103–182, § 657(1), in introduc- tory provisions, inserted ‘‘or transmit electronically’’ after ‘‘file’’ and ‘‘and manner’’ after ‘‘form’’. Subsec. (d). Pub. L. 103–182, § 657(2), substituted ‘‘An importer’’ for ‘‘A importer’’ and ‘‘an importer’’ for ‘‘a importer’’. Subsec. (g). Pub. L. 103–182, § 657(3), added subsec. (g). 1983—Subsec. (a). Pub. L. 97–446 substituted ‘‘importer of record’’ for ‘‘consignee’’ before ‘‘making an entry’’. Subsec. (c). Pub. L. 97–446 substituted ‘‘importer of record’’ for ‘‘consignee’’ after ‘‘declaration of the’’. Subsecs. (d), (f). Pub. L. 97–446 substituted ‘‘importer of record’’ for ‘‘consignee’’ wherever appearing. 1978—Subsec. (f). Pub. L. 95–598 substituted ‘‘trustee in a case under title 11’’ for ‘‘receiver or trustee in bankruptcy’’. 1970—Subsec. (a). Pub. L. 91–271 substituted reference to appropriate customs officer for reference to col- lector. 1938—Subsec. (f). Act June 25, 1938, changed the comma to a period after ‘‘such declaration may be made by any officer of such corporation’’, struck out ‘‘or by any other person specifically authorized by any officer of such corporation to make the same’’ after said comma, and inserted in lieu thereof a new sen- tence providing that whether the consignee is an indi- vidual, a partnership, or a corporation, the declaration may be made by any person having knowledge of the facts and authorized to make such declaration. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1983 AMENDMENT Amendment by Pub. L. 97–446 applicable with respect to merchandise entered on and after 30th day after Jan. 12, 1983, see section 201(g) of Pub. L. 97–446, set out as a note under section 1484 of this title. EFFECTIVE DATE OF 1978 AMENDMENT Amendment by Pub. L. 95–598 effective Oct. 1, 1979, see section 402(a) of Pub. L. 95–598, set out as an Effec- tive Date note preceding section 101 of Title 11, Bank- ruptcy. 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 1938 AMENDMENT Amendment by act June 25, 1938, effective on thir- tieth day following June 25, 1938, except as otherwise specifically provided, see section 37 of act June 25, 1938, set out as a note under section 1401 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. L. 114–125, set out as a note under section 211 of Title 6. § 1486. Administration of oaths; verification of documents (a) Customs officers The following officers and employees may ad- minister any oaths required or authorized by law or regulations promulgated thereunder in respect of any matter coming before such offi- cers or employees in the performance of their of- ficial duties: (1) Any customs officer appointed by the President; (2) the chief assistant of any such officer, or any officer or employee of the customs field service designated for the purpose by such officer or by the Secretary of the Treas- ury; and (3) any officer or employee of the United States Customs Service designated for the purpose by the Secretary of the Treasury. (b) Postmasters The postmaster or assistant postmaster of the United States at any post office where customs officers are not stationed, is authorized to ad- minister any oaths required to be made to state- ments in customs documents by importers of merchandise, not exceeding $100 in value, through the mails. (c) No compensation No compensation or fee shall be demanded or accepted for administering any oath under the provisions of this section. 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. L. 114–125, set out as a note under section 211 of Title 6. Executive Documents CHANGE OF NAME ‘‘United States Customs Service’’ substituted in text for ‘‘Bureau of Customs’’ pursuant to Treasury Depart- ment Order 165–23, Apr. 4, 1973, eff. Aug. 1, 1973, 38 F.R. 13037. See, also, section 308 of Title 31, Money and Fi- nance. TRANSFER OF FUNCTIONS 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. § 1487. Value in entry; amendment The importer of record or his agent may, under such regulations as the Secretary of the Treasury may prescribe, at the time entry is made, make in the entry such additions to or de- ductions from the cost or value given in the in- voice as, in his opinion, may raise or lower the same to the value of such merchandise. (June 17, 1930, ch. 497, title IV, § 487, 46 Stat. 725; Aug. 8, 1953, ch. 397, § 18(a), 67 Stat. 517; Pub. L. 97–446, title II, § 201(e), Jan. 12, 1983, 96 Stat. 2350.) Editorial Notes PRIOR PROVISIONS Provisions somewhat similar to those in this section were contained in act Oct. 3, 1913, ch. 16, § III, I, 38 Stat. 184, which were substituted for provisions made by the Customs Administrative Act of June 10, 1890, ch. 407, § 7, 26 Stat. 134, as amended by act July 24, 1897, ch. 11, § 32, 30 Stat. 211, and as further amended by the Payne-Al- drich Tariff Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 95. Section III of the act of 1913 was superseded by act Sept. 21, 1922, ch. 356, title IV, § 487, 42 Stat. 962, and was repealed by section 643 thereof. Section 487 of the 1922 act was superseded by section 487 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act. Provisions for addition to the invoice values made by R.S. § 2900, were repealed by section 29 of the Customs Administrative Act. AMENDMENTS 1983—Pub. L. 97–446 substituted ‘‘importer of record’’ for ‘‘consignee’’ before ‘‘or his agent’’. 1953—Act Aug. 8, 1953, struck out ‘‘or at any time be- fore the invoice or the merchandise has come under the observation of the appraiser for the purpose of ap- praisement,’’ after ‘‘at the time entry is made,’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1983 AMENDMENT Amendment by Pub. L. 97–446 applicable with respect to merchandise entered on and after 30th day after Jan. 12, 1983, see section 201(g) of Pub. L. 97–446, set out as a note under section 1484 of this title. 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. § 1488. Repealed. Pub. L. 91–271, title II, § 204(b), June 2, 1970, 84 Stat. 283 Section, act June 17, 1930, ch. 497, title IV, § 488, 46 Stat. 725, authorized a collector to cause the appraisal of entered merchandise. Statutory Notes and Related Subsidiaries 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. § 1489. Repealed. Pub. L. 87–456, title III, § 301(a), May 24, 1962, 76 Stat. 75 Section, acts June 17, 1930, ch. 497, title IV, § 489, 46 Stat. 725; Aug. 8, 1953, ch. 397, § 18(b), 67 Stat. 517, re- lated to entry of antique furniture at designated ports. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF REPEAL For effective date of repeal, see section 501(a) of Pub. L. 87–456, set out as an Effective Date of Tariff Classi- fication Act of 1962 note preceding section 1202 of this title. § 1490. General orders (a) Incomplete entry (1) Whenever—