Annual edition
Pub. L. 96–417 redesignated the United States Customs Court as the United States Court of International Trade.
Source credit
Pub. L. 96–417, title VI, §601(4), Oct. 10, 1980, 94 Stat. 1744.
Jun 2, 1970 – Oct 10, 1980
Amended · full text not held
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 pursuant to section 1501 of this title, and be the final appraised value where reliquidation is required pursuant to a final judgment or order of the United States Customs Court, for provisions that, except as provided in section 1562 of this title, the basis for the assessment of duties on imported merchandise subject to ad valorem rates of duty be the final appraised value, and provisions that for the purpose of determining the rate of duty assessed upon any merchandise when the rate is based upon or regulated in any manner by the value of the merchandise, the final appraised value, except as provided in section 1562 of this title, be taken as the value of merchandise.
Source credit
Pub. L. 91–271, title II, §206, June 2, 1970, 84 Stat. 284
Aug 8, 1953 – Jun 2, 1970
Amended · full text not held
Subsec. (a). Act Aug. 8, 1953, struck out “and in subdivision (b) of this section” after reference to section 1562 of this title, “the entered value or” after “shall be”, and “whichever is higher” at the end.
Source credit
Aug. 8, 1953, ch. 397, §18(d), 67 Stat. 518
Jun 17, 1930 – Aug 8, 1953
Enacted · full text not held
Source credit
June 17, 1930, ch. 497, title IV, §503, 46 Stat. 731
