Source: https://www.govinfo.gov/content/pkg/USCODE-2017-title19/html/USCODE-2017-title19-chap4-subtitleIII-partIII-sec1505.htm
Timestamp: 2019-02-22 22:31:19
Document Index: 56348867

Matched Legal Cases: ['§505', '§204', '§103', '§201', '§210', '§642', '§2', '§2418', '§1451', '§383', '§2004', '§504', '§13', '§28', '§2']

Sec. 1505 - Payment of duties and fees
(June 17, 1930, ch. 497, title IV, §505, 46 Stat. 732; Pub. L. 91–271, title II, §204(c), June 2, 1970, 84 Stat. 283; Pub. L. 95–410, title I, §103, Oct. 3, 1978, 92 Stat. 889; Pub. L. 97–446, title II, §201(e), Jan. 12, 1983, 96 Stat. 2350; Pub. L. 98–573, title II, §210(a), Oct. 30, 1984, 98 Stat. 2977; Pub. L. 103–182, title VI, §642(a), Dec. 8, 1993, 107 Stat. 2205; Pub. L. 104–295, §2(a), Oct. 11, 1996, 110 Stat. 3515; Pub. L. 106–36, title II, §2418(e), June 25, 1999, 113 Stat. 177; Pub. L. 106–476, title I, §1451, Nov. 9, 2000, 114 Stat. 2167; Pub. L. 107–210, div. A, title III, §383, Aug. 6, 2002, 116 Stat. 992; Pub. L. 108–429, title II, §2004(c), Dec. 3, 2004, 118 Stat. 2592.)
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, §504, 42 Stat. 967. That section was superseded by section 505 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act.
A prior provision that the collector or person acting as such should ascertain, fix, and liquidate the rate and amount of duties, and the dutiable costs and charges, was contained in act Oct. 3, 1913, ch. 16, §III, M, 38 Stat. 186, the provisions of which were substituted for provisions of the same nature contained in the Customs Administrative Act of June 10, 1890, ch. 407, §13, 26 Stat. 136, as amended by the Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, §28, 36 Stat. 99.
2004—Subsec. (a). 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, permitting a participating importer of record to deposit estimated duties and fees for entries of merchandise, other than merchandise entered for warehouse, transportation, or under bond, no later than the 15 working days following the month in which the merchandise is entered or released, whichever comes first" for "a participating importer of record, or the importer's filer, may deposit estimated duties and fees for entries of merchandise no later than the 15th day of the month following the month in which the merchandise is entered or released, whichever comes first".
2002—Subsec. (a). 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 such later time as the Secretary may prescribe by regulation, the amount of duties and fees estimated to be payable thereon. Such regulations may provide that estimated duties and fees shall be deposited before or at the time an import activity summary statement is filed. If an import activity summary statement is filed, the estimated duties and fees shall be deposited together with interest, at a rate determined by the Secretary, accruing from the first date of the month the statement is required to be filed until the date such statement is actually filed."
2000—Subsec. (c). 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 &apos;Revised National Customs Automation Test Regarding Reconciliation&apos; of the Customs Service is terminated, or October 1, 2000, whichever occurs earlier, the Secretary may prescribe" in last sentence.
1999—Subsec. (c). Pub. L. 106–36 inserted at end "For the period beginning on October 1, 1998, and ending on the date on which the &apos;Revised National Customs Automation Test Regarding Reconciliation&apos; of the Customs Service is terminated, or October 1, 2000, whichever occurs earlier, the Secretary may prescribe an alternative mid-point interest accounting methodology, which may be employed by the importer, based upon aggregate data in lieu of accounting for such interest from each deposit data provided in this subsection."
1996—Subsec. (c). 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".
1983—Subsec. (a). Pub. L. 97–446 substituted "importer of record" for "consignee" before "shall deposit".
Pub. L. 104–295, §2(b), Oct. 11, 1996, 110 Stat. 3515, provided that: "The amendment made by subsection (a) [amending this section] shall apply to claims made pursuant to section 520(d) of the Tariff Act of 1930 (19 U.S.C. 1520(d)) on or after June 7, 1996."