Title 19 — Customs DutiesRelease 119-73not60
§1487 Value in Entry; Amendment
Title 19 › Chapter 4— TARIFF ACT OF 1930 › Subtitle SUBTITLE III— ADMINISTRATIVE PROVISIONS › Part III— Ascertainment, Collection, and Recovery of Duties › § 1487
Summary
When filing import paperwork, the importer or agent can, under Treasury rules, add or subtract amounts on the invoice so the price matches the merchandise value.
Full Legal Text
Title 19, §1487
Customs Duties — Source: USLM XML via OLRC
The importer of record or his agent may, under such regulations as the Secretary of the Treasury may prescribe, at the time entry is made, make in the entry such additions to or deductions from the cost or value given in the invoice as, in his opinion, may raise or lower the same to the value of such merchandise.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
Provisions somewhat similar to those in this section were contained in act Oct. 3, 1913, ch. 16, § III, I, 38 Stat. 184, which were substituted for provisions made by the Customs Administrative Act of
June 10, 1890, ch. 407, § 7, 26 Stat. 134, as amended by act
July 24, 1897, ch. 11, § 32, 30 Stat. 211, and as further amended by the Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 95. Section III of the act of 1913 was superseded by act Sept. 21, 1922, ch. 356, title IV, § 487, 42 Stat. 962, and was repealed by section 643 thereof. section 487 of the 1922 act was superseded by section 487 of act
June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act. Provisions for addition to the invoice values made by R.S. § 2900, were repealed by section 29 of the Customs Administrative Act.
Amendments
1983—Pub. L. 97–446 substituted “importer of record” for “consignee” before “or his agent”. 1953—Act Aug. 8, 1953, struck out “or at any time before the invoice or the merchandise has come under the observation of the appraiser for the purpose of appraisement,” after “at the time entry is made,”.
Statutory Notes and Related Subsidiaries
Effective Date
of 1983 AmendmentAmendment by Pub. L. 97–446 applicable with respect to merchandise entered on and after 30th day after Jan. 12, 1983, see section 201(g) of Pub. L. 97–446, set out as a note under section 1484 of this title.
Effective Date
of 1953 Amendment;
Savings Provision
Amendment by act Aug. 8, 1953, effective on and after thirtieth day following Aug. 8, 1953, and
Savings Provision
, see notes set out under section 1304 of this title.
Reference
Citations & Metadata
Citation
19 U.S.C. § 1487
Title 19 — Customs Duties
Last Updated
Apr 5, 2026
Release point: 119-73not60