28 U.S. Code § 1340 - Internal revenue; customs duties

The district courts shall have original jurisdiction of any civil action arising under any Act of Congress providing for internal revenue, or revenue from imports or tonnage except matters within the jurisdiction of the Court of International Trade.


(June 25, 1948, ch. 646, 62 Stat. 932; Pub. L. 96–417, title V, § 501(21),Oct. 10, 1980, 94 Stat. 1742.)
Historical and Revision Notes

Based on title 28, U.S.C., 1940 ed., § 41(5) (Mar. 3, 1911, ch. 231, § 24, par. 5, 36 Stat. 1092; Mar. 2, 1929, ch. 488, § 1,45 Stat. 1475).
Words “Customs Court” were substituted for “Court of Customs and Patent Appeals.” Section 41 (5) of title 28, U.S.C., 1940 ed., is based on the Judicial Code of 1911. At that time the only court, other than the district courts, having jurisdiction of customs cases, was the Court of Customs Appeals which became the Court of Customs and Patent Appeals in 1929. The Customs Court was created in 1926 as a court of original jurisdiction over customs cases. (See reviser’s note preceding section 251 of this title.)
Words “any civil action” were substituted for “all cases” in view of Rule 2 of the Federal Rules of Civil Procedure.
Changes were made in phraseology.

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

28 USCDescription of ChangeSession YearPublic LawStatutes at Large


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