WHAT THE LAW DOINCongress, in plain words

The law › Title 19, Customs Duties › Chapter 4

19 U.S.C. 1505: Payment of duties and fees

Created in 1970 by Public Law 91-271. Changed by 9 later laws. No bill we track in this Congress changes it.

4 other sections of the Code cite this one, including 19 U.S.C. 1315, 19 U.S.C. 1504, 19 U.S.C. 1557, 19 U.S.C. 4401.

4 parts of federal rules cite it as their authority, written by U.S. Customs and Border Protection, Department of Homeland Security; Department of the Treasury (4).

This Congress

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

    How it got here

    2004

    • Pub. L. 108–429, in first sentence, inserted "referred to in this subsection" after "subject to a periodic payment" and substituted "12 working days" for "10 working days" and, in second sentence, substituted "the Secretary shall promulgate regulations, after testing the module, permit… (Miscellaneous Trade and Technical Corrections Act of 2004) Law text · (a)

    2002

    • Pub. L. 107–210 amended heading and text of subsec. (a) generally. Prior to amendment, text read as follows: "Unless merchandise is entered for warehouse or transportation, or under bond, the importer of record shall deposit with the Customs Service at the time of making entry, or at s… (Trade Act of 2002) Law text · (a)

    2000

    • Pub. L. 106–476 substituted "The Secretary may prescribe" for "For the period beginning on October 1, 1998, and ending on the date on which the 'Revised National Customs Automation Test Regarding Reconciliation' of the Customs Service is terminated, or October 1, 2000, whichever occurs… (Tariff Suspension and Trade Act of 2000) Law text · (c)

    1999

    • Pub. L. 106–36 inserted at end "For the period beginning on October 1, 1998, and ending on the date on which the 'Revised National Customs Automation Test Regarding Reconciliation' of the Customs Service is terminated, or October 1, 2000, whichever occurs earlier, the Secretary may pre… (Miscellaneous Trade and Technical Corrections Act of 1999) Law text · (c)

    1996

    • Pub. L. 104–295 inserted "or, in a case in which a claim is made under section 1520(d) of this title, from the date on which such claim is made," after "deposits estimated duties, fees, and interest". (Miscellaneous Trade and Technical Corrections Act of 1996) Law text · (c)

    1993

    • Pub. L. 103–182 amended section generally, substituting provisions relating to deposit, collection or refund of duties, fees, and interest for provisions relating to deposit, collection, or refund of duties and interest.

    1984

    • Pub. L. 98–573 added subsec. (c). · (c)

    1983

    • Pub. L. 97–446 substituted "importer of record" for "consignee" before "shall deposit". · (a)

    1978

    • Pub. L. 95–410 authorized deposit of estimated duties to be made as prescribed by regulations after time of making entry but not later than thirty days after date of entry. · (a)

    1970

    • Pub. L. 91–271 reorganized existing provisions into subsecs. (a) and (b), and struck out provisions authorizing receipt by a collector of various reports and the performance of certain functions in connection with the liquidation of an entry.

    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.