Title 19 — Customs DutiesRelease 119-73
§1524 Deposit of reimbursable charges
Title 19 › Chapter CHAPTER 4— - TARIFF ACT OF 1930 › Subtitle SUBTITLE III— - ADMINISTRATIVE PROVISIONS › Part Part III— - Ascertainment, Collection, and Recovery of Duties › § 1524
Summary
Deposit reimbursements paid from customs-collection appropriations back as refunds to that appropriation, not as miscellaneous receipts (see section 527).
Full Legal Text
Title 19, §1524
Customs Duties — Source: USLM XML via OLRC
Receipts for any reimbursable charges or expenses which have been paid for out of any appropriation for collecting the revenue from customs shall be deposited as a refund to such appropriation instead of being covered into the Treasury as miscellaneous receipts, as provided by section 527 of this title.
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, § 524, 42 Stat. 975. That section was superseded by section 524 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act.
Amendments
1938—Act June 25, 1938, amended section generally.
Statutory Notes and Related Subsidiaries
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.
Reference
Citations & Metadata
Citation
19 U.S.C. § 1524
Title 19 — Customs Duties
Last Updated
Apr 6, 2026
Release point: 119-73