19 U.S.C. § 1315 — Effective date of rates of duty

submitted 96 years ago by ch. 497 to r/title-19-CUSTOMS-DUTIES · 629 words · no verdicts yet

in plain englishAI-generated · not legal advice

Generally, an imported article’s duty rate is the rate in effect when the entry documents and required estimated or liquidated duties are deposited. The section provides exceptions for informal mail, immediate transportation, later-paid duties, removed goods, quantity-based duties, and higher-rate administrative rulings.

(a) Articles entered or withdrawn for consumption. Unless another special rule applies, an article entered for consumption or withdrawn from a warehouse for consumption is charged the duty rate in effect when the entry documents and then-required estimated or liquidated duties are deposited with Customs by the Secretary-prescribed method. Exceptions: (1) an informal mail entry uses the rate when the entry is completed; (2) a non-quota article covered by an immediate-transportation entry under section 1552 uses the rate when that entry was accepted at the original import port, if entered for consumption at the consignee’s designated port without being taken into Customs custody under section 1490; and (3) an article whose duties may be paid later under section 1505 uses the rate when entered. (b) Articles removed from intended release place. An article entered for consumption but removed before release because the place is inaccessible, because of overcarriage, a strike, an act of God, or an unforeseen contingency uses the rate when the entry and required duties were deposited, only if it returns within 90 days and its identity as the entered article is established under Treasury regulations. (c) Quantity at import. When duty depends on quantity, it is generally based on the quantity at importation, except for the Harmonized Tariff Schedule chapter 98 beverage rule and section 1562’s manipulating-warehouse rule. (d) Higher-rate administrative rulings. A ruling that increases a duty or charge above the rate the Treasury Secretary finds was applied under an established, uniform practice cannot apply to articles entered or withdrawn before 30 days after notice is published in the Federal Register. This does not cover antidumping duties, specified countervailing duties under section 1303 or 1671, or rate increases caused by replacing the Tariff Schedules with the Harmonized Tariff Schedule.

the actual law source: uscode.house.gov ↗public domain

(a) Articles entered or withdrawn from warehouse for consumption

Except as otherwise specially provided for, the rate or rates of duty imposed by or pursuant to this chapter or any other law on any article entered for consumption or withdrawn from warehouse for consumption shall be the rate or rates in effect when the documents comprising the entry for consumption or withdrawal from warehouse for consumption and any estimated or liquidated duties then required to be paid have been deposited with the Customs Service by written, electronic or such other means as the Secretary by regulation shall prescribe, except that—

(1)

any article released under an informal mail entry shall be subject to duty at the rate or rates in effect when the preparation of the entry is completed;

(2)

any article which is not subject to a quantitative or tariff-rate quota and which is covered by an entry for immediate transportation made at the port of original importation under section 1552 of this title, if entered for consumption at the port designated by the consignee, or his agent, in such transportation entry without having been taken into the custody of the appropriate customs officer under section 1490 of this title, shall be subject to the rate or rates in effect when the transportation entry was accepted at the port of original importation; and

(3)

any article for which duties may, under section 1505 of this title, be paid at a time later than the time of making entry shall be subject to the rate or rates in effect at the time of entry.

(b) Articles removed from intended place of release

Any article which has been entered for consumption but which, before release from custody of the Customs Service, is removed from the port or other place of intended release because of inaccessibility, overcarriage, strike, act of God, or unforeseen contingency, shall be subject to duty at the rate or rates in effect when the entry for consumption and any required duties were deposited in accordance with subsection (a) of this section, but only if the article is returned to such port or place within ninety days after the date of removal and the identity of the article as that covered by the entry is established in accordance with regulations prescribed by the Secretary of the Treasury.

Insofar as duties are based upon the quantity of any merchandise, such duties shall, except as provided in chapter 98 of the Harmonized Tariff Schedule of the United States and section 1562 of this title (relating respectively to certain beverages and to manipulating warehouses), be levied and collected upon the quantity of such merchandise at the time of its importation.

(d) Effective date of administrative rulings resulting in higher rates

No administrative ruling resulting in the imposition of a higher rate of duty or charge than the Secretary of the Treasury shall find to have been applicable to imported merchandise under an established and uniform practice shall be effective with respect to articles entered for consumption or withdrawn from warehouse for consumption prior to the expiration of thirty days after the date of publication in the Federal Register of notice of such ruling; but this provision shall not apply with respect to the imposition of antidumping duties, or the imposition of countervailing duties under section 1303 of this title (as in effect on the day before the effective date of title II of the Uruguay Round Agreements Act) or section 1671 of this title. This subsection shall not apply with respect to increases in rates of duty resulting from the enactment of the Harmonized Tariff Schedule of the United States to replace the Tariff Schedules of the United States.

Source credit: (June 17, 1930, ch. 497, title III, § 315, 46 Stat. 695; June 25, 1938, ch. 679, § 6, 52 Stat. 1081; Aug. 8, 1953, ch. 397, § 3(a), 67 Stat. 508; Pub. L. 91–271, title III, § 301(b), June 2, 1970, 84 Stat. 287; Pub. L. 93–618, title III, § 331(c), Jan. 3, 1975, 88 Stat. 2053; Pub. L. 95–410, title I, § 101, title II, § 204, Oct. 3, 1978, 92 Stat. 888, 900; Pub. L. 96–39, title XI, § 1106(e), July 26, 1979, 93 Stat. 312; Pub. L. 100–418, title I, § 1213(c), Aug. 23, 1988, 102 Stat. 1155; Pub. L. 103–182, title VI, § 633, Dec. 8, 1993, 107 Stat. 2198; Pub. L. 103–465, title II, § 261(d)(1)(B)(i), Dec. 8, 1994, 108 Stat. 4909.)

history & why it existsrecord from the source credit

1930Enacted · Act of June 17, 1930, ch. 497 · 46 Stat. 695
1938Amended · Act of June 25, 1938, ch. 679 · 52 Stat. 1081
1953Amended · Act of Aug. 8, 1953, ch. 397 · 67 Stat. 508
1970Amended · Pub. L. 91-271 · 84 Stat. 287
1975Amended · Pub. L. 93-618 · 88 Stat. 2053
1978Amended · Pub. L. 95-410 · 92 Stat. 888, 900
1979Amended · Pub. L. 96-39 · 93 Stat. 312
1988Amended · Pub. L. 100-418 · 102 Stat. 1155
1993Amended · Pub. L. 103-182 · 107 Stat. 2198
1994Amended · Pub. L. 103-465 · 108 Stat. 4909

A history note hasn’t been published yet. The record shows enactment by ch. 497 on 1930-06-17.

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