Title 19, Customs DutiesRelease 119-102
§199 Judgments, How Payable
Title 19 › CHAPTER 3 — THE TARIFF AND RELATED PROVISIONS › SUBTITLE III — SPECIAL PROVISIONS › § 199
Summary
When the United States sues to collect import duties or penalties, the court’s judgment must say it is for duties. The judgment, interest, and costs must be paid in the kind of money the law accepts for duties, and any order to collect must tell the U.S. marshal to take only that money and refuse any other payment from buyers at a sale.
Full Legal Text
Title 19, §199
Customs Duties, Source: USLM XML via OLRC
In all proceedings brought by the United States in any court for due recovery as well of duties upon imports alone as of penalties for the nonpayment thereof, the judgment shall recite that the same is rendered for duties, and such judgment, interest, and costs shall be payable in the coin by law receivable for duties, and the execution issued on such judgment shall set forth that the recovery is for duties, and shall require the marshal to satisfy the same in the coin by law receivable for duties; and in case of levy upon and sale of the property of the judgment debtor, the marshal shall refuse payment from any purchaser at such sale in any other money than that specified in the execution.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Codification R.S. § 3014 derived from act Mar. 3, 1865, ch. 80, § 12, 13 Stat. 494.
Reference
Citations & Metadata
Citation
19 U.S.C. § 199
Title 19, Customs Duties
Last Updated
Aug 21, 2026
Release point: 119-102