Title 19, Customs DutiesRelease 119-102

§338 Indorsement Upon Invoice; Port of Entry

Title 19 › CHAPTER 3 — THE TARIFF AND RELATED PROVISIONS › SUBTITLE IV — CUSTOMS ADMINISTRATION › part 3 — ascertainment, collection, and recovery of duties › § 338

Last updated Aug 21, 2026|Official source

Summary

Before certifying an invoice, the person must name the U.S. port where the goods will enter; the consul or vice consul must sign, seal, and record the date, producer's name, and port on all three copies.

Full Legal Text

Title 19, §338

Customs Duties, Source: USLM XML via OLRC

The person producing an invoice for certification shall at the same time declare to the consul or vice consul the port in the United States at which it is intended to make entry of merchandise; whereupon the consul, or vice consul, shall indorse upon each of the triplicates a certificate, under his hand and official seal, stating that the invoice has been produced to him, with the date of such production, and the name of the person by whom the same was produced, and the port in the United States at which it shall be the declared intention to make entry of the merchandise therein mentioned.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Codification R.S. § 2855 derived from act Mar. 3, 1863, ch. 76, § 1, 12 Stat. 738. Section is based on the first sentence of R.S. § 2855. The second sentence of R.S. § 2855, which related to the disposition of certified copies of invoices, was superseded by section 482(e) of the Tariff Act of 1922, and later by section 482(e) of the Tariff Act of 1933 which is classified to section 1482(e) of this title.

Reference

Citations & Metadata

Citation

19 U.S.C. § 338

Title 19, Customs Duties

Last Updated

Aug 21, 2026

Release point: 119-102