Title 19 — Customs DutiesRelease 119-73
§1528 Taxes not to be construed as duties
Title 19 › Chapter CHAPTER 4— - TARIFF ACT OF 1930 › Subtitle SUBTITLE III— - ADMINISTRATIVE PROVISIONS › Part Part III— - Ascertainment, Collection, and Recovery of Duties › § 1528
Summary
A federal tax or fee is not treated as a customs duty for customs laws unless the law that creates it clearly calls it a customs duty or says it should be treated like one. Nothing here reduces the power of the United States Court of International Trade or the United States Court of Appeals for the Federal Circuit.
Full Legal Text
Title 19, §1528
Customs Duties — Source: USLM XML via OLRC
No tax or other charge imposed by or pursuant to any law of the United States shall be construed to be a customs duty for the purpose of any statute relating to the customs revenue, unless the law imposing such tax or charge designates it as a customs duty or contains a provision to the effect that it shall be treated as a duty imposed under the customs laws. Nothing in this section shall be construed to limit or restrict the jurisdiction of the United States Court of International Trade or the United States Court of Appeals for the Federal Circuit.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1982—Pub. L. 97–164 substituted “Court of Appeals for the Federal Circuit” for “Court of Customs and Patent Appeals”. 1980—Pub. L. 96–417 redesignated the United States Customs Court as the United States Court of International Trade.
Statutory Notes and Related Subsidiaries
Effective Date
of 1982 AmendmentAmendment by Pub. L. 97–164 effective Oct. 1, 1982, see section 402 of Pub. L. 97–164, set out as a note under section 171 of Title 28, Judiciary and Judicial Procedure.
Effective Date
of 1980 AmendmentAmendment by Pub. L. 96–417 effective Nov. 1, 1980, and applicable with respect to civil actions pending on or commenced on or after such date, see section 701(a) of Pub. L. 96–417, set out as a note under section 251 of Title 28, Judiciary and Judicial Procedure.
Effective Date
Section effective on thirtieth day following
June 25, 1938, except as otherwise specifically provided, see section 37 of act
June 25, 1938, set out as an
Effective Date
of 1938 Amendment note under section 1401 of this title.
Reference
Citations & Metadata
Citation
19 U.S.C. § 1528
Title 19 — Customs Duties
Last Updated
Apr 6, 2026
Release point: 119-73