19-U.S.C.-1528

§1528 – Taxes Not to Be Construed As Duties

Pathway

Title 19 > Chapter 4 > Subtitle III > Part III > Section 1528

Details

• Reference: Section 1528
• Legend: §1528 – Taxes Not to Be Construed As Duties
• USCode Year: 2013

Provision Content

No tax or other charge imposed by or pursuant to any law of the United States shall be construed to be a customs duty for the purpose of any statute relating to the customs revenue, unless the law imposing such tax or charge designates it as a customs duty or contains a provision to the effect that it shall be treated as a duty imposed under the customs laws. Nothing in this section shall be construed to limit or restrict the jurisdiction of the United States Court of International Trade or the United States Court of Appeals for the Federal Circuit.

(June 17, 1930, ch. 497, title IV, §528, as added June 25, 1938, ch. 679, §20, 52 Stat. 1087; amended Pub. L. 96–417, title VI, §601(8), Oct. 10, 1980, 94 Stat. 1744; Pub. L. 97–164, title I, §163(a)(3), Apr. 2, 1982, 96 Stat. 49.)

Amendments

1982—Pub. L. 97–164 substituted Court of Appeals for the Federal Circuit for Court of Customs and Patent Appeals.

1980—Pub. L. 96–417 redesignated the United States Customs Court as the United States Court of International Trade.

Effective Date of 1982 Amendment

Amendment by Pub. L. 97–164 effective Oct. 1, 1982, see section 402 of Pub. L. 97–164, set out as a note under section 171 of Title 28, Judiciary and Judicial Procedure.

Effective Date of 1980 Amendment

Amendment by Pub. L. 96–417 effective Nov. 1, 1980, and applicable with respect to civil actions pending on or commenced on or after such date, see section 701(a) of Pub. L. 96–417, set out as a note under section 251 of Title 28, Judiciary and Judicial Procedure.

Effective Date

Section effective on thirtieth day following June 25, 1938, except as otherwise specifically provided, see section 37 of act June 25, 1938, set out as an Effective Date of 1938 Amendment note under section 1401 of this title.

U.S. Encyclopedia of Law Coverage

19-U.S.C.-1521 in the Legal Encyclopedia: Customs Duties

In this entry about 19-U.S.C.-1521, find legal reference material, bibliographies and premiere content related to customs duties in the American Encyclopedia of Law, presenting a comprehensive view of the United States customs duties-specific issues, written by authorities in the field.

Topic Map

• Browse the Topic Map in relation with Title 19 (Customs Duties) guided by subject interests.