Title 19 — Customs DutiesRelease 119-90
§2 Untitled Section
Title 19 › Chapter 3— THE TARIFF AND RELATED PROVISIONS › Subtitle SUBTITLE IV— CUSTOMS ADMINISTRATION › Part 2— report, entry, and unlading of vessels and vehicles › § 2
Summary
After August 7, 1974, no United States department or agency can get refunds for duties it paid before January 5, 1971 under section 3114 (section 257).
Full Legal Text
Title 19, §2
Customs Duties — Source: USLM XML via OLRC
On or after the date of the enactment of this Act [Aug. 7, 1974], no department or agency of the United States shall be entitled to a refund of any duties paid before January 5, 1971, by any department or agency of the United States under section 3114 of the Revised Statutes of the United States [section 257 of this title].”
Reference
Citations & Metadata
Citation
19 U.S.C. § 2
Title 19 — Customs Duties
Last Updated
May 14, 2026
Release point: 119-90