19 U.S.C. § 1606
Section 1606 · Seizure; appraisement
This is the Tariff Act of 1930
Amended 4 times on record
Applied in 20 court decisions — leading case Wiren v. Eide (1976)
Most recently applied in United States v. Callanish, Ltd. (February 2012)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
The appropriate customs officer shall determine the domestic value, at the time and place of appraisement, of any vessel, vehicle, aircraft, merchandise, or baggage seized under the customs laws.
Editorial notes U.S. Code · Office of the Law Revision Counsel
References in Text
The customs laws, referred to in text, are classified generally to this title.
Prior Provisions
Provisions similar to those of this section were contained in act Sept. 21, 1922, ch. 356, title IV, §606, 42 Stat. 985. That section was superseded by section 606 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act.
Prior provisions for appraisement of property seized under the customs laws, or laws relating to the registering, enrolling or licensing of vessels, were contained in R.S. §3074, prior to repeal by act Sept. 21, 1922, ch. 356, title IV, §642, 42 Stat. 989.
Amendments
1984—Pub. L. 98–573 and Pub. L. 98–473 inserted reference to aircraft.
1970—Pub. L. 91–271 substituted “appropriate customs officer shall” for “collector shall require the appraiser to”.
Effective Date of 1984 Amendment
Amendment by Pub. L. 98–573 effective Oct. 15, 1984, see section 214(e) of Pub. L. 98–573, set out as a note under section 1304 of this title.
Effective Date of 1970 Amendment
For effective date of amendment by Pub. L. 91–271, see section 203 of Pub. L. 91–271, set out as a note under section 1500 of this title.