Title 19 — Customs DutiesRelease 119-73
§1315 Effective date of rates of duty
Title 19 › Chapter CHAPTER 4— - TARIFF ACT OF 1930 › Subtitle SUBTITLE II— - SPECIAL PROVISIONS › Part Part I— - Miscellaneous › § 1315
Summary
Goods must be charged the duty rate that is in effect when the entry papers and any required duty payments are filed with Customs in the way Customs allows (written, electronic, or other methods). There are three exceptions: mail orders cleared under informal mail entry use the rate when that entry is finished; goods moved under an immediate transportation entry (and not covered by a quota) use the rate in effect when the transportation entry was accepted at the original port; and goods whose duties may be paid later under section 1505 use the rate in effect at the time of entry. If goods were entered for consumption but removed from the port before release because of inaccessibility, overcarriage, strike, an act of God, or another unforeseen problem, they keep the rate that applied when the entry and duties were filed—but only if the goods return to that port within 90 days and their identity is proven under Treasury rules. Duties based on quantity are measured when the goods are imported, except as to certain beverages and manipulating warehouses (see chapter 98 of the HTSUS and section 1562). A new administrative ruling that raises a duty rate won’t apply to goods entered before 30 days after the ruling’s notice appears in the Federal Register, except for antidumping or countervailing duties and except for increases from replacing the old Tariff Schedules with the Harmonized Tariff Schedule.
Full Legal Text
Title 19, §1315
Customs Duties — Source: USLM XML via OLRC
(a)Except as otherwise specially provided for, the rate or rates of duty imposed by or pursuant to this chapter or any other law on any article entered for consumption or withdrawn from warehouse for consumption shall be the rate or rates in effect when the documents comprising the entry for consumption or withdrawal from warehouse for consumption and any estimated or liquidated duties then required to be paid have been deposited with the Customs Service by written, electronic or such other means as the Secretary by regulation shall prescribe, except that—
(1)any article released under an informal mail entry shall be subject to duty at the rate or rates in effect when the preparation of the entry is completed;
(2)any article which is not subject to a quantitative or tariff-rate quota and which is covered by an entry for immediate transportation made at the port of original importation under section 1552 of this title, if entered for consumption at the port designated by the consignee, or his agent, in such transportation entry without having been taken into the custody of the appropriate customs officer under section 1490 of this title, shall be subject to the rate or rates in effect when the transportation entry was accepted at the port of original importation; and
(3)any article for which duties may, under section 1505 of this title, be paid at a time later than the time of making entry shall be subject to the rate or rates in effect at the time of entry.
(b)Any article which has been entered for consumption but which, before release from custody of the Customs Service, is removed from the port or other place of intended release because of inaccessibility, overcarriage, strike, act of God, or unforeseen contingency, shall be subject to duty at the rate or rates in effect when the entry for consumption and any required duties were deposited in accordance with subsection (a) of this section, but only if the article is returned to such port or place within ninety days after the date of removal and the identity of the article as that covered by the entry is established in accordance with regulations prescribed by the Secretary of the Treasury.
(c)Insofar as duties are based upon the quantity of any merchandise, such duties shall, except as provided in chapter 98 of the Harmonized Tariff Schedule of the United States and section 1562 of this title (relating respectively to certain beverages and to manipulating warehouses), be levied and collected upon the quantity of such merchandise at the time of its importation.
(d)No administrative ruling resulting in the imposition of a higher rate of duty or charge than the Secretary of the Treasury shall find to have been applicable to imported merchandise under an established and uniform practice shall be effective with respect to articles entered for consumption or withdrawn from warehouse for consumption prior to the expiration of thirty days after the date of publication in the Federal Register of notice of such ruling; but this provision shall not apply with respect to the imposition of antidumping duties, or the imposition of countervailing duties under section 1303 of this title (as in effect on the day before the effective date of title II of the Uruguay Round Agreements Act) or section 1671 of this title. This subsection shall not apply with respect to increases in rates of duty resulting from the enactment of the Harmonized Tariff Schedule of the United States to replace the Tariff Schedules of the United States.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
References in Text
The Harmonized Tariff Schedule of the United States and the Tariff Schedules of the United States, referred to in subsecs. (c) and (d), are not set out in the Code. See Publication of Harmonized Tariff Schedule note set out under section 1202 of this title. For the
Effective Date
of title II of the Uruguay Round Agreements Act [Pub. L. 103–465], referred to in subsec. (d), as Jan. 1, 1995, see section 291 of Pub. L. 103–465, set out as an
Effective Date
of 1994 Amendment note under section 1671 of this title.
Amendments
1994—Subsec. (d). Pub. L. 103–465 inserted “(as in effect on the day before the
Effective Date
of title II of the Uruguay Round Agreements Act) or section 1671 of this title” after “section 1303 of this title”. 1993—Subsec. (a). Pub. L. 103–182, § 633(1), substituted “Customs Service by written, electronic or such other means as the Secretary by regulation shall prescribe,” for “appropriate customs officer in the form and manner prescribed by
Regulations
of the Secretary of the Treasury,” in introductory provisions. Subsec. (b). Pub. L. 103–182, § 633(2), substituted “custody of the Customs Service” for “customs custody”. Subsec. (c). Pub. L. 103–182, § 633(3), substituted “chapter 98 of the Harmonized Tariff Schedule of the United States” for “paragraph 813”. 1988—Subsec. (d). Pub. L. 100–418 inserted at end “This subsection shall not apply with respect to increases in rates of duty resulting from the enactment of the Harmonized Tariff Schedule of the United States to replace the Tariff Schedules of the United States.” 1979—Subsec. (d). Pub. L. 96–39 amended directory language of Pub. L. 93–618, § 331(c), to correct a typographical error, and did not involve any change in text. See 1975 Amendment note below. 1978—Subsec. (a)(3). Pub. L. 95–410, § 101, added par. (3). Subsec. (d). Pub. L. 95–410, § 204, substituted “publication in the Federal Register” for “publication in the weekly Treasury Decisions”. 1975—Subsec. (d). Pub. L. 93–618, as amended by Pub. L. 96–39, inserted “or the imposition of countervailing duties under section 1303 of this title” after “antidumping duties”. 1970—Subsec. (a). Pub. L. 91–271 substituted reference to the appropriate customs officer for reference to the collector. 1953—Act Aug. 8, 1953, amended section generally by dividing section into subsections, and by changing the provisions set out as subsecs. (a) and (b) to clarify such provisions with respect to
Effective Date
s of rates of duty. 1938—Act June 25, 1938, amended section generally, among which changes it inserted provisions set out as subsecs. (c) and (d).
Statutory Notes and Related Subsidiaries
Effective Date
of 1994 Amendment Pub. L. 103–465, title II, § 261(d)(2), Dec. 8, 1994, 108 Stat. 4910, provided that: “The
Amendments
made by this subsection [amending this section and section 1337, 1671, 1677i, 2192, and 2194 of this title and provisions set out as a note under section 1303 of this title] shall take effect on the
Effective Date
of this title [Jan. 1, 1995, see
Effective Date
of 1994 Amendment note set out under section 1671 of this title].
Effective Date
of 1988 AmendmentAmendment by Pub. L. 100–418 effective Jan. 1, 1989, and applicable with respect to articles entered on or after such date, see section 1217(b)(1) of Pub. L. 100–418, set out as an
Effective Date
note under section 3001 of this title.
Effective Date
of 1975 Amendment Pub. L. 93–618, title III, § 331(d), Jan. 3, 1975, 88 Stat. 2053, as amended by Pub. L. 103–465, title II, § 261(d)(1)(A)(i), Dec. 8, 1994, 108 Stat. 4909, provided that: “(1) The
Amendments
made by this section [amending this section and section 1303 and 1516 of this title] shall take effect on the date of the enactment of this Act [Jan. 3, 1975.] “(2) For purposes of applying the provisions of section 303(a)(4) of the Tariff Act of 1930 [section 1303(a)(4) of this title] (as amended by subsection (a)) with respect to any investigation which was initiated before the date of the enactment of this Act [Jan. 3, 1975] under section 303 of such Act (as in effect before such date), such investigation shall be treated as having been initiated on the day after such date of enactment under section 303(a)(3)(B) of such Act.”
Effective Date
of 1970 AmendmentFor
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.
Effective Date
of 1953 Amendment;
Savings Provision
Amendment by act Aug. 8, 1953, effective on and after thirtieth day following Aug. 8, 1953, and
Savings Provision
, see notes set out under section 1304 of this title.
Effective Date
of 1938 AmendmentAmendment by act
June 25, 1938, effective on thirtieth day following
June 25, 1938, except as otherwise specifically provided, see section 37 of act
June 25, 1938, set out as a note under section 1401 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 section 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.
Executive Documents
Transfer of Functions
Functions of all other officers of Department of the Treasury and functions of all agencies and employees of such Department transferred, with certain exceptions, to Secretary of the Treasury, with power vested in him to authorize their performance or performance of any of his functions, by any of such officers, agencies, and employees, by 1950 Reorg. Plan No. 26, §§ 1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, 1281, set out in the Appendix to Title 5, Government Organization and Employees. Customs officers, referred to in text, were under Department of the Treasury.
Reference
Citations & Metadata
Citation
19 U.S.C. § 1315
Title 19 — Customs Duties
Last Updated
Apr 6, 2026
Release point: 119-73