Title 19 — Customs DutiesRelease 119-73
§1512 Deposit of duty receipts
Title 19 › Chapter CHAPTER 4— - TARIFF ACT OF 1930 › Subtitle SUBTITLE III— - ADMINISTRATIVE PROVISIONS › Part Part III— - Ascertainment, Collection, and Recovery of Duties › § 1512
Summary
If someone pays money to a customs officer for duties that are not yet fixed, or pays while protesting the amount charged, the money must be put into the U.S. Treasury. Customs officers must not keep that money while waiting to decide the correct duty or to see how any related court case turns out.
Full Legal Text
Title 19, §1512
Customs Duties — Source: USLM XML via OLRC
All moneys paid to any customs officer for unascertained duties or for duties paid under protest against the rate or amount of duties charged shall be deposited to the credit of the Treasurer of the United States and shall not be held by the customs officers to await any ascertainment of duties or the result of any litigation in relation to the rate or amount of duties legally chargeable and collectible in any case where money is so paid.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
Provisions similar to those in this section were contained in R.S. § 3010, which was superseded by act Sept. 21, 1922, ch. 356, title IV, § 512, 42 Stat. 969, and was repealed by section 642 thereof. section 512 of the 1922 act was superseded by section 512 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act.
Amendments
1970—Pub. L. 91–271 substituted references to customs officers for references to collectors wherever appearing.
Statutory Notes and Related Subsidiaries
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.
Reference
Citations & Metadata
Citation
19 U.S.C. § 1512
Title 19 — Customs Duties
Last Updated
Apr 6, 2026
Release point: 119-73