19 U.S. Code § 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.


(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.)

1982—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.
Effective Date of 1982 Amendment

Amendment by Pub. L. 97–164effective Oct. 1, 1982, see section 402 ofPub. 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. 96–417effective Nov. 1, 1980, and applicable with respect to civil actions pending on or commenced on or after such date, see section 701(a) ofPub. 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.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

19 USCDescription of ChangeSession YearPublic LawStatutes at Large

This is a list of parts within the Code of Federal Regulations for which this US Code section provides rulemaking authority.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.

19 CFR - Customs Duties



LII has no control over and does not endorse any external Internet site that contains links to or references LII.