19 Usc 1485

§ 1485

TITLE 19—CUSTOMS DUTIES

Department of the Treasury, including functions of the
Secretary of the Treasury relating thereto, to the Secretary of Homeland Security, and for treatment of related references, see sections 203(1), 551(d), 552(d), and
557 of Title 6, Domestic Security, and the Department
of Homeland Security Reorganization Plan of November 25, 2002, as modified, set out as a note under section
542 of Title 6.

§ 1485. Declaration
(a) Requirement; form and contents
Every importer of record making an entry
under the provisions of section 1484 of this title
shall make and file or transmit electronically
therewith, in a form and manner to be prescribed by the Secretary of the Treasury, a declaration under oath, stating—
(1) Whether the merchandise is imported in
pursuance of a purchase or an agreement to
purchase, or whether it is imported otherwise
than in pursuance of a purchase or agreement
to purchase;
(2) That the prices set forth in the invoice
are true, in the case of merchandise purchased
or agreed to be purchased; or in the case of
merchandise secured otherwise than by purchase or agreement to purchase, that the
statements in such invoice as to value or price
are true to the best of his knowledge and belief;
(3) That all other statements in the invoice
or other documents filed with the entry, or in
the entry itself, are true and correct; and
(4) That he will produce at once to the appropriate customs officer any invoice, paper,
letter, document, or information received
showing that any such prices or statements
are not true or correct.
(b) Books and periodicals
The Secretary of the Treasury is authorized to
prescribe regulations for one declaration in the
case of books, magazines, newspapers, and periodicals published and imported in successive
parts, numbers, or volumes, and entitled to free
entry.
(c) Agents
In the event that an entry is made by an agent
under the provisions of section 1484 of this title
and such agent is not in possession of such declaration of the importer of record, such agent
shall give a bond to produce such declaration.
(d) Liability of importer of record for increased
duties
An importer of record shall not be liable for
any additional or increased duties if (1) he declares at the time of entry that he is not the actual owner of the merchandise, (2) he furnishes
the name and address of such owner, and (3)
within ninety days from the date of entry he
produces a declaration of such owner conditioned that he will pay all additional and increased duties, under such regulations as the
Secretary of the Treasury may prescribe. Such
owner shall possess all the rights of an importer
of record.
(e) Separate forms for purchase and nonpurchase importations
The Secretary of the Treasury shall prescribe
separate forms for the declaration in the case of

Page 164

merchandise which is imported in pursuance of
a purchase or agreement to purchase and merchandise which is imported otherwise than in
pursuance of a purchase or agreement to purchase.
(f) Deceased or insolvent persons; partnerships
and corporations
Whenever such merchandise is consigned to a
deceased person, or to an insolvent person who
has assigned the same for the benefit of his
creditors, the executor or administrator, or the
assignee of such person or trustee in a case
under title 11, shall be considered as the importer of record; when consigned to a partnership the declaration of one of the partners only
shall be required, and when consigned to a corporation such declaration may be made by any
officer of such corporation. Whether the importer of record is an individual, a partnership,
or a corporation, the declaration may be made
by any person who has knowledge of the facts
and who is specifically authorized by such individual, a member of such partnership, or an officer of such corporation to make such declaration.
(g) Exported merchandise returned as undeliverable
With respect to any importation of merchandise to which General Headnote 4(e) of the Harmonized Tariff Schedule of the United States applies, any person who gained any benefit from,
or met any obligation to, the United States as a
result of the prior exportation of such merchandise shall, in accordance with regulations prescribed by the Secretary, within a reasonable
time inform the Customs Service of the return
of the merchandise.
(June 17, 1930, ch. 497, title IV, § 485, 46 Stat. 724;
June 25, 1938, ch. 679, § 13, 52 Stat. 1083; Pub. L.
91–271, title III, § 301(b), June 2, 1970, 84 Stat. 287;
Pub. L. 95–598, title III, § 315, Nov. 6, 1978, 92 Stat.
2678; Pub. L. 97–446, title II, § 201(e), Jan. 12, 1983,
96 Stat. 2350; Pub. L. 103–182, title VI, § 657, Dec.
8, 1993, 107 Stat. 2212.)
REFERENCES IN TEXT
The Harmonized Tariff Schedule of the United States,
referred to in subsec. (g), is not set out in the Code. See
Publication of Harmonized Tariff Schedule note set out
under section 1202 of this title.
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 485, 42
Stat. 961. That section was superseded by section 485 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
Prior provisions for a declaration to be filed when
merchandise was entered by invoice, were contained in
the Customs Administrative Act of June 10, 1890, ch.
407, § 5, 26 Stat. 132, as amended by the Payne-Aldrich
Tariff Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 95, and by
act Oct. 3, 1913, ch. 16, § III, F, 38 Stat. 182. The sections
of the acts of 1890 and 1913, referred to, were repealed
by act Sept. 21, 1922, ch. 356, title IV, § 643, 42 Stat. 989.
R.S. § 2786, requiring entries to be verified by oath,
was superseded by the Customs Administrative Act of
June 10, 1890, ch. 407, §§ 4, 5, 22, 26 Stat. 131, 132, 140,
amended by the Payne-Aldrich Tariff Act of Aug. 5,
1909, ch. 6, § 28, 36 Stat. 92, 102, and further amended by
the Underwood Tariff Act of Oct. 3, 1913, ch. 16, § III, E,
F, and section IV, S, of that act, prior to repeal by act
Sept. 21, 1922, ch. 356, title IV, § 642, 42 Stat. 989.

Page 165

TITLE 19—CUSTOMS DUTIES

R.S. § 2841 prescribed the forms of oaths of which one,
according to the nature of the case, was required to be
administered by the collector at the time of the entry
of merchandise by invoice. It was modified by act May
1, 1876, ch. 89, § 2, 19 Stat. 49, and repealed by the Customs Administrative Act of June 10, 1890, ch. 407, § 29,
26 Stat. 141, amended and reenacted by the Payne-Aldrich Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 104, and declarations in lieu of oaths were required to accompany
the invoice by section 5 of the Customs Administrative
Act, amended by the Payne-Aldrich Act and further
amended by the Underwood Tariff Act of Oct. 3, 1913,
ch. 16, § III, F. All oaths administered by officers of the
customs, except as provided in the Customs Administrative Act, were abolished by section 22 thereof
amended by section 28 of the Payne-Aldrich Act.
The provisions for the abolition of fees and oaths on
entry of goods, made by the Customs Administrative
Act of June 10, 1890, ch. 407, § 22, 26 Stat. 140, as amended by the Payne-Aldrich Act of Aug. 5, 1909, ch. 6, § 28,
36 Stat. 102, were superseded by a proviso annexed to
section IV, S, of the Underwood Tariff Act of Oct. 3,
1913, which provided that ‘‘nothing in this act shall be
construed to permit any oaths to be demanded or fees
to be charged except as provided in this act,’’ etc.
Act May 1, 1876, ch. 89, § 2, 19 Stat. 49, modifying the
form of oath prescribed by R.S. § 2841, was repealed by
act Sept. 21, 1922, ch. 356, title IV, § 643, 42 Stat. 989.
R.S. § 2849, relative to oaths when merchandise belonged in part to a resident of the United States and in
part to a non-resident was superseded in part by the
Customs Administrative Act of June 10, 1890, ch. 407,
§§ 5, 22, 29, 26 Stat. 132, 140, 141, amended by the PayneAldrich Tariff Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 92,
102, 104, and further amended by the Underwood Tariff
Act of Oct. 3, 1913, ch. 16, § III, B–J, and was repealed by
act Sept. 21, 1922, ch. 356, title IV, § 642, 42 Stat. 989.
Prior provisions requiring a bond to be taken when
entry was made by an agent, factor, or person other
than the owner or ultimate consignee, and prescribing
the conditions, etc., of the bond, and the circumstances
under which it might be canceled with a proviso authorizing the taking of a general penal bond, were contained in R.S. § 2787, as amended by act Mar. 2, 1905, ch.
1306, 33 Stat. 826, which was repealed by act Sept. 21,
1922, ch. 356, title IV, § 642, 42 Stat. 989.
Provisions concerning the statement to be presented
to the collector when merchandise entered for customs
duty had been consigned for sale to a person, agent,
partner, or consignee, were contained in act Oct. 3,
1913, ch. 16, § III, J, 38 Stat. 185, which reenacted the
provisions of the Customs Administrative Act of June
10, 1890, ch. 407, 26 Stat. 131, and the Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 96, and which
was repealed by act Sept. 21, 1922, ch. 356, title IV, § 643,
42 Stat. 989.
A prior provision relative to oaths to invoices when
merchandise belonged to estates of deceased persons or
of persons insolvent was contained in R.S. § 2846, which
was superseded, in part, by the abolition of all oaths
administered by officers of the customs, except as provided therein, by the Customs Administrative Act of
June 10, 1890, ch. 407, § 22, 26 Stat. 140, and by the repeal,
by section 29 of that act, 26 Stat. 141, of R.S. §§ 2841,
2843, 2845, which required oaths to accompany invoices
on entry of merchandise, and the substitution of declarations for such oaths, by sections 3–5 of said act, 26
Stat. 131, amended by the Payne-Aldrich Tariff Act of
Aug. 5, 1909, ch. 6, § 28, 36 Stat. 102, and further amended
by the Underwood Tariff Act of Oct. 3, 1913, ch. 16, § III,
D, F, and § IV, S, 38 Stat. 181.
AMENDMENTS
1993—Subsec. (a). Pub. L. 103–182, § 657(1), in introductory provisions, inserted ‘‘or transmit electronically’’
after ‘‘file’’ and ‘‘and manner’’ after ‘‘form’’.
Subsec. (d). Pub. L. 103–182, § 657(2), substituted ‘‘An
importer’’ for ‘‘A importer’’ and ‘‘an importer’’ for ‘‘a
importer’’.
Subsec. (g). Pub. L. 103–182, § 657(3), added subsec. (g).

§ 1486

1983—Subsec. (a). Pub. L. 97–446 substituted ‘‘importer
of record’’ for ‘‘consignee’’ before ‘‘making an entry’’.
Subsec. (c). Pub. L. 97–446 substituted ‘‘importer of
record’’ for ‘‘consignee’’ after ‘‘declaration of the’’.
Subsecs. (d), (f). Pub. L. 97–446 substituted ‘‘importer
of record’’ for ‘‘consignee’’ wherever appearing.
1978—Subsec. (f). Pub. L. 95–598 substituted ‘‘trustee
in a case under title 11’’ for ‘‘receiver or trustee in
bankruptcy’’.
1970—Subsec. (a). Pub. L. 91–271 substituted reference
to appropriate customs officer for reference to collector.
1938—Subsec. (f). Act June 25, 1938, changed the
comma to a period after ‘‘such declaration may be
made by any officer of such corporation’’, struck out
‘‘or by any other person specifically authorized by any
officer of such corporation to make the same’’ after
said comma, and inserted in lieu thereof a new sentence providing that whether the consignee is an individual, a partnership, or a corporation, the declaration
may be made by any person having knowledge of the
facts and authorized to make such declaration.
EFFECTIVE DATE OF 1983 AMENDMENT
Amendment by Pub. L. 97–446 applicable with respect
to merchandise entered on and after 30th day after Jan.
12, 1983, see section 201(g) of Pub. L. 97–446, set out as
a note under section 1484 of this title.
EFFECTIVE DATE OF 1978 AMENDMENT
Amendment by Pub. L. 95–598 effective Oct. 1, 1979,
see section 402(a) of Pub. L. 95–598, set out as an Effective Date note preceding section 101 of Title 11, Bankruptcy.
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.
EFFECTIVE DATE OF 1938 AMENDMENT
Amendment by act June 25, 1938, effective on thirtieth day following June 25, 1938, except as otherwise specifically provided, see section 37 of act June 25, 1938, set
out as a note under section 1401 of this title.
TRANSFER OF FUNCTIONS
For transfer of functions, personnel, assets, and liabilities of the United States Customs Service of the
Department of the Treasury, including functions of the
Secretary of the Treasury relating thereto, to the Secretary of Homeland Security, and for treatment of related references, see sections 203(1), 551(d), 552(d), and
557 of Title 6, Domestic Security, and the Department
of Homeland Security Reorganization Plan of November 25, 2002, as modified, set out as a note under section
542 of Title 6.

§ 1486. Administration of oaths
(a) Customs officers
The following officers and employees may administer any oaths required or authorized by
law or regulations promulgated thereunder in
respect of any matter coming before such officers or employees in the performance of their official duties: (1) Any customs officer appointed
by the President; (2) the chief assistant of any
such officer, or any officer or employee of the
customs field service designated for the purpose
by such officer or by the Secretary of the Treasury; and (3) any officer or employee of the
United States Customs Service designated for
the purpose by the Secretary of the Treasury.
(b) Postmasters
The postmaster or assistant postmaster of the
United States at any post office where customs