Title 19Customs DutiesRelease 119-73

§1507 Tare and draft

Title 19 › Chapter CHAPTER 4— - TARIFF ACT OF 1930 › Subtitle SUBTITLE III— - ADMINISTRATIVE PROVISIONS › Part Part III— - Ascertainment, Collection, and Recovery of Duties › § 1507

Last updated Apr 6, 2026|Official source

Summary

The Treasury can make rules and set standard tare amounts for imported goods. Unless another part of the law says otherwise, no credit is allowed for draft or impurities except for excessive moisture and impurities not normally found on similar goods. For crude oil and petroleum products, any detectable moisture and impurities must be allowed.

Full Legal Text

Title 19, §1507

Customs Duties — Source: USLM XML via OLRC

(a)The Secretary of the Treasury is authorized to prescribe and issue regulations for the ascertainment of tare upon imported merchandise, including the establishment of reasonable and just schedule tares therefor, but (except as otherwise provided in this section) there shall not be any allowance for draft or for impurities, other than excessive moisture and impurities not usually found in or upon such or similar merchandise.
(b)In ascertaining tare on imports of crude oil, and on imports of petroleum products, allowance shall be made for all detectable moisture and impurities present in, or upon, the imported crude oil or petroleum products.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 506, 42 Stat. 968. That section was superseded by section 507 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act. A prior provision relative to the allowance of tare, prohibiting any allowance for draught, was contained in R.S. § 2898, prior to repeal by act Sept. 21, 1922, ch. 356, title IV, § 642, 42 Stat. 989.

Amendments

1988—Pub. L. 100–418 designated existing provision as subsec. (a), substituted “(except as otherwise provided in this section) there shall not be” for “in no case shall there be”, and added subsec. (b).

Statutory Notes and Related Subsidiaries

Effective Date

of 1988 Amendment Pub. L. 100–418, title I, § 1902(b), Aug. 23, 1988, 102 Stat. 1313, as amended by Pub. L. 100–647, title IX, § 9001(a)(18), Nov. 10, 1988, 102 Stat. 3808, provided that: “The amendment made by this section [amending this section] shall apply with respect to articles entered, or withdrawn from warehouse for consumption, after October 1, 1988.”

Reference

Citations & Metadata

Citation

19 U.S.C. § 1507

Title 19Customs Duties

Last Updated

Apr 6, 2026

Release point: 119-73