Title 19Customs DutiesRelease 119-73

§1683e Verification

Title 19 › Chapter CHAPTER 4— - TARIFF ACT OF 1930 › Subtitle SUBTITLE VI— - SOFTWOOD LUMBER › § 1683e

Last updated Apr 6, 2026|Official source

Summary

The Secretary of the Treasury must regularly check the statements that U.S. importers make about export prices and export charges. The checks must see if the export price the importer reports matches the price on any export permit from the exporting country, and if the importer’s estimated export charge agrees with the official determination published by the Under Secretary for International Trade. Records for the importer declaration program must be kept and produced like other required government records. The Treasury can examine those records and take whatever actions its legal authority allows to make sure the importer statements are true and accurate.

Full Legal Text

Title 19, §1683e

Customs Duties — Source: USLM XML via OLRC

(a)The Secretary of Treasury shall periodically verify the declarations made by a United States importer pursuant to section 1683a(c) of this title, including by determining whether—
(1)the export price declared by a United States importer pursuant to section 1683a(b)(1) of this title is the same as the export price provided on the export permit, if any, issued by the country of export; and
(2)the estimated export charge declared by a United States importer pursuant to section 1683a(b)(2) of this title is consistent with the determination published by the Under Secretary for International Trade pursuant to section 1683c(b) of this title.
(b)(1)Any record relating to the importer declaration program required under section 1683a of this title shall be treated as a record required to be maintained and produced under title V of this Act.11 See References in Text note below.
(2)The Secretary of the Treasury is authorized to take such action, and examine such records, under section 1509 of this title, as the Secretary determines necessary to verify the declarations made pursuant to section 1683a(c) of this title are true and accurate.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

References in Text

section 1683a, referred to in text, was in the original section “803”, and was translated as meaning the section 803 of act
June 17, 1930, as added by section 3301(a) of Pub. L. 110–246, to reflect the probable intent of Congress. This Act, referred to in subsec. (b)(1), is act
June 17, 1930, ch. 497, 46 Stat. 590, known as the Tariff Act of 1930, which is classified generally to this chapter. The Act does not contain a title V. For complete classification of this Act to the Code, see section 1654 of this title and Tables.

Statutory Notes and Related Subsidiaries

Effective Date

Section effective 60 days after June 18, 2008, see section 3301(b) of Pub. L. 110–246, set out as a note under section 1683 of this title.

Reference

Citations & Metadata

Citation

19 U.S.C. § 1683e

Title 19Customs Duties

Last Updated

Apr 6, 2026

Release point: 119-73