19 U.S.C. § 1488 — Repealed. Pub. L. 91–271, title II, § 204(b),

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—