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Title 19 — Customs DutiesRelease 119-73

§1486 Administration of oaths; verification of documents

Title 19 › Chapter CHAPTER 4— - TARIFF ACT OF 1930 › Subtitle SUBTITLE III— - ADMINISTRATIVE PROVISIONS › Part Part III— - Ascertainment, Collection, and Recovery of Duties › § 1486

Last updated Apr 6, 2026|Official source

Summary

Lets certain customs officers and some other customs employees give oaths for matters they handle in their jobs. That includes customs officers appointed by the President, their chief assistants, and any Customs Service employees the officer or the Secretary of the Treasury assigns to do it. If no customs officer is at a post office, the postmaster or assistant can take oaths for importers’ mailed customs statements for goods worth $100 or less. No one may charge for giving these oaths. The Secretary of the Treasury can allow a written, sworn declaration instead of an in-person oath in a form the Secretary sets.

Full Legal Text

Title 19, §1486

Customs Duties — Source: USLM XML via OLRC

(a)The following officers and employees may administer any oaths required or authorized by law or regulations promulgated thereunder in respect of any matter coming before such officers or employees in the performance of their official duties: (1) Any customs officer appointed by the President; (2) the chief assistant of any such officer, or any officer or employee of the customs field service designated for the purpose by such officer or by the Secretary of the Treasury; and (3) any officer or employee of the United States Customs Service designated for the purpose by the Secretary of the Treasury.
(b)The postmaster or assistant postmaster of the United States at any post office where customs officers are not stationed, is authorized to administer any oaths required to be made to statements in customs documents by importers of merchandise, not exceeding $100 in value, through the mails.
(c)No compensation or fee shall be demanded or accepted for administering any oath under the provisions of this section.
(d)The Secretary of the Treasury may by regulation prescribe that any document required by any law administered by the Customs Service to be under oath may be verified by a written declaration in such form as he shall prescribe, such declaration to be in lieu of the oath otherwise required.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1953—Subsec. (d). Act Aug. 8, 1953, amended section catchline generally and added subsec. (d). Prior to amendment, catchline read as follows: “Administration of oaths”. 1953—Subsec. (d). Act Aug. 8, 1953, added subsec. (d).

Statutory Notes and Related Subsidiaries

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.

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

Change of Name

“United States Customs Service” substituted in text for “Bureau of Customs” pursuant to Treasury Department Order 165–23, Apr. 4, 1973, eff. Aug. 1, 1973, 38 F.R. 13037. See, also, section 308 of Title 31, Money and Finance.

Transfer of Functions

Functions of all 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 Reorg. Plan No. 26 of 1950, §§ 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.

Reference

Citations & Metadata

Citation

19 U.S.C. § 1486

Title 19 — Customs Duties

Last Updated

Apr 6, 2026

Release point: 119-73