19 U.S.C. § 1528

Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)

Section 1528 - Taxes not to be construed as duties

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.

19 U.S.C. § 1528

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.

EDITORIAL NOTES

AMENDMENTS1982- Pub. L. 97-164substituted "Court of Appeals for the Federal Circuit" for "Court of Customs and Patent Appeals".1980- Pub. L. 96-417redesignated the United States Customs Court as the United States Court of International Trade.

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATE OF 1982 AMENDMENTAmendment 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 AMENDMENTAmendment 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 DATESection 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.