Title 19, Customs DutiesRelease 119-102
§1523 Examination of Accounts
Title 19 › CHAPTER 4 — TARIFF ACT OF 1930 › SUBTITLE III — ADMINISTRATIVE PROVISIONS › Part III — Ascertainment, Collection, and Recovery of Duties › § 1523
Summary
The Secretary of the Treasury, or someone he picks, must follow his own rules to inspect customs officers’ records of money and of goods coming in and going out. They must also, as the Secretary directs, check that duty and tax amounts and any drawback payments are calculated and allowed correctly.
Full Legal Text
Title 19, §1523
Customs Duties, Source: USLM XML via OLRC
The Secretary of the Treasury or such officer or employee as he shall designate, shall, under regulations and instructions prescribed by the Secretary—
(1)examine the customs officers’ accounts of receipts and disbursements of money and receipts and disposition of merchandise; and
(2)verify, to such extent as the Secretary of the Treasury shall direct, assessments of duties and taxes and allowances of drawback.
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, § 523, 42 Stat. 974. That section was superseded by section 523 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act.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 reference to customs officers for reference to collectors. 1953—Act Aug. 8, 1953, amended section generally by eliminating the provision continuing “naval officers of customs” as “Comptrollers of Customs”; by substituting the reference to “The Secretary of the Treasury or such officer or employee as he shall designate” for references to the comptrollers of customs; and, among other changes, substituting the provision that the verification of assessments of duties and allowances of drawbacks should be to such extent as the Secretary of the Treasury directs, for the former provision requiring such verification in all cases.
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.
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. § 1523
Title 19, Customs Duties
Last Updated
Aug 21, 2026
Release point: 119-102