19 U.S.C. § 1505

Payment of duties and fees

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(a) Deposit of estimated duties and fees

Unless the entry is subject to a periodic payment referred to in this subsection or the merchandise is entered for warehouse or transportation, or under bond, the importer of record shall deposit with the Customs Service at the time of entry, or at such later time as the Secretary may prescribe by regulation (but not later than 12 working days after entry or release) the amount of duties and fees estimated to be payable on such merchandise. As soon as a periodic payment module of the Automated Commercial Environment is developed, but no later than October 1, 2004, 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.

(b) Collection or refund of duties, fees, and interest due upon liquidation or reliquidation

The Customs Service shall collect any increased or additional duties and fees due, together with interest thereon, or refund any excess moneys deposited, together with interest thereon, as determined on a liquidation or reliquidation. Duties, fees, and interest determined to be due upon liquidation or reliquidation are due 30 days after issuance of the bill for such payment. Refunds of excess moneys deposited, together with interest thereon, shall be paid within 30 days of liquidation or reliquidation.

Interest assessed due to an underpayment of duties, fees, or interest shall accrue, at a rate determined by the Secretary, from the date the importer of record is required to deposit estimated duties, fees, and interest to the date of liquidation or reliquidation of the applicable entry or reconciliation. Interest on excess moneys deposited shall accrue, at a rate determined by the Secretary, from the date the importer of record deposits estimated duties, fees, and interest 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, to the date of liquidation or reliquidation of the applicable entry or reconciliation. 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.

(d) Delinquency

If duties, fees, and interest determined to be due or refunded are not paid in full within the 30-day period specified in subsection (b), any unpaid balance shall be considered delinquent and bear interest by 30-day periods, at a rate determined by the Secretary, from the date of liquidation or reliquidation until the full balance is paid. No interest shall accrue during the 30-day period in which payment is actually made.

(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.)Editorial NotesPrior Provisions

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.

Amendments

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 ‘Revised National Customs Automation Test Regarding Reconciliation’ 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 ‘Revised National Customs Automation Test Regarding Reconciliation’ 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”.

1993—Pub. L. 103–182 amended section generally, substituting provisions relating to deposit, collection or refund of duties, fees, and interest for provisions relating to deposit, collection, or refund of duties and interest.

1984—Subsec. (c). Pub. L. 98–573 added subsec. (c).

1983—Subsec. (a). Pub. L. 97–446 substituted “importer of record” for “consignee” before “shall deposit”.

1978—Subsec. (a). Pub. L. 95–410 authorized deposit of estimated duties to be made as prescribed by regulations after time of making entry but not later than thirty days after date of entry.

1970—Pub. L. 91–271 reorganized existing provisions into subsecs. (a) and (b), and struck out provisions authorizing receipt by a collector of various reports and the performance of certain functions in connection with the liquidation of an entry.

Statutory Notes and Related SubsidiariesEffective Date of 2002 Amendment

Amendment by Pub. L. 107–210 applicable to petitions for certification filed under part 2 or 3 of subchapter II of chapter 12 of this title on or after the date that is 90 days after Aug. 6, 2002, except as otherwise provided, see section 151 of Pub. L. 107–210, set out as a note preceding section 2271 of this title.

Effective Date of 2000 Amendment

Amendment by Pub. L. 106–476, except as otherwise provided, applicable with respect to goods entered, or withdrawn from warehouse, for consumption, on or after the 15th day after Nov. 9, 2000, see section 1471 of Pub. L. 106–476, set out as a note under section 58c of this title.

Effective Date of 1999 Amendment

Amendment by Pub. L. 106–36 effective 30 days after June 25, 1999, see section 2418(f) of Pub. L. 106–36, set out as a note under section 58c of this title.

Effective Date of 1996 Amendment

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.”

Effective Date of 1984 Amendment

Amendment by Pub. L. 98–573 effective on 30th day after Oct. 30, 1984, see section 214(c)(5)(A) of Pub. L. 98–573, set out as a note under section 1304 of this title.

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 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.

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. For establishment of U.S. Customs and Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L. 114–125, set out as a note under section 211 of Title 6.

Notes of Decisions

Cited in 136 cases (18 in the last 5 years), 1940–2026 · leading case: Hartog Foods Int'l, Inc. v. United States, 291 F.3d 789 (Fed. Cir. 2002).

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Hartog Foods Int'l, Inc. v. United States, 291 F.3d 789 (Fed. Cir. 2002). · cites it 8× “Because 19 U.S.C. § 1505 (2000) does not expressly and unequivocally waive sovereign immunity for interest awards on drawbacks, this court affirms.”

United States v. Nat'l Semiconductor Corp., 496 F.3d 1354 (Fed. Cir. 2007). · cites it 10× “21 under 19 U.S.C. § 1505 (c); and (3) prejudgment interest on the amounts in (1) and (2).”

Dal-Tile Corp. v. United States, 116 F. Supp. 2d 1309 (Ct. Intl. Trade 2000). · cites it 16× “56(a), contending it is entitled to judgment as a matter of law *1310 because under 19 U.S.C. § 1505 (1994), 1 it is entitled to interest on eight million dollars of Customs duties deposited refunded to it by the United States Customs Service (Customs).”

United States v. Washington Int'l Ins., 177 F. Supp. 2d 1313 (Ct. Intl. Trade 2001). · cites it 12× “Customs relies on the legislative history of 19 U.S.C. § 1505 (1994) 3 to support its argument that if the statutorily mandated time for the payment of any duties, fees and interest is violated, the surety is in default of its bond obligation and is subject to liability beyond…”

United States Shoe Corp. v. United States, 296 F.3d 1378 (Fed. Cir. 2002). · cites it 3× “§ 2644 and 19 U.S.C. § 1505 , permitted the award. Id.”

Int'l Bus. MacHines Corp. v. United States, 201 F.3d 1367 (Fed. Cir. 2000). · cites it 4× “See 19 U.S.C. § 1505 . Section 4462(f)(3) is complementary to § 4462(f)(1), i.”

United States v. Am. Home Assurance Co., 789 F.3d 1313 (Fed. Cir. 2015). · cites it 4× “The court stated that, in Dynacraft, it had previously interpreted “duties” in an interest statute, 19 U.S.C. § 1505 , as encompassing only “ordinary” customs duties.”

Orlando Food Corp. v. United States, 423 F.3d 1318 (Fed. Cir. 2005). · cites it 5× “Orlando apparently received interest on its overpayment on those shipments under 19 U.S.C. § 1505 . However, Orlando failed to protest one of its entries.”

Dynacraft Indus., Inc. v. United States, 2000 CIT 119 (Ct. Intl. Trade 2000). · cites it 11× “Dynacraft contends that the refusal to refund interest following the final negative antidumping determination violates Customs’ obligation to pay interest on duties pursuant to 19 U.S.C.A. § 1505 (b) and (c) (West Supp.”

United States v. Ataka Am., Inc., 17 Ct. Int'l Trade 598 (Ct. Intl. Trade 1993). · cites it 5× “§ 1582 (2), (3) (distinguishing between suit to recover on a bond from suit to collect customs duties); 19 U.S.C. § 1505 (b) (1988) (providing for collection of customs duties from importer without specifying a time limit).”

United States v. Am. Home Assurance Co., 2015 CIT 88 (Ct. Intl. Trade 2015). · cites it 5× “09-00403 and 10-00343), the Government is seeking statutory pre-judgment interest under 19 U.S.C. § 1505 (d) (“post-liquidation interest” or “1505(d) interest”) for non-payment of the duties.”

Swisher Int'l, Inc. v. United States, 178 F. Supp. 2d 1354 (Ct. Intl. Trade 2001). · cites it 6× “1 Sony/Arbon argues that plaintiffs are enti-tied to interest under the Export Clause, the Takings Clause of the Fifth Amendment, the Fifth Amendment Due Process Clause, and under rights guaranteed by the Ninth and Tenth Amendments.”

Show all 136 citing cases →

— 19 U.S.C. § 1505(b) — 1 case

Novacor Chemicals, Inc. v. United States, 21 Ct. Int'l Trade 1102 (Ct. Intl. Trade 1997).

— 19 U.S.C. § 1505(c) — 1 case

United States v. Hanover Ins. Co., 17 Ct. Int'l Trade 693 (Ct. Intl. Trade 1993).

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