WHAT THE LAW DOINCongress, in plain words

The law › Title 19, Customs Duties › Chapter 4

19 U.S.C. 1503: Dutiable value

Created in 1970 by Public Law 91-271. Changed by 1 later law. No bill we track in this Congress changes it.

1 part of federal rules cite it as their authority, written by U.S. Customs and Border Protection, Department of Homeland Security; Department of the Treasury (1).

This Congress

No bill we track in the 119th Congress changes this section.

    How it got here

    1980

    • Pub. L. 96–417 redesignated the United States Customs Court as the United States Court of International Trade.

    1970

    • Pub. L. 91–271 substituted provisions that, except as provided in section 1520(c) or 1562 of this title, the basis for the assessment of duties on imported merchandise be the appraised value determined upon liquidation, in accordance with section 1500 of this title or any adjustment thereof pursuan…

    Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.