19 U.S.C. § 1528
Taxes not to be construed as duties
United States · Title 19 — CUSTOMS DUTIES · Status: effective
Cite this
- Citation
- 19 U.S.C. § 1528, Taxes not to be construed as duties, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/450438
- Permanent ID
ys:prov:450438@1- SHA-256
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Full text
No tax or other charge imposed by or pursuant to any law of the United States shall be construed to be a customs duty for the purpose of any statute relating to the customs revenue, unless the law imposing such tax or charge designates it as a customs duty or contains a provision to the effect that it shall be treated as a duty imposed under the customs laws. Nothing in this section shall be construed to limit or restrict the jurisdiction of the United States Court of International Trade or the United States Court of Appeals for the Federal Circuit.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.
- Customs Courts Act of 1979House: no recorded tallySenate: no recorded tally
- Federal Courts Improvement Act of 1981House: no recorded tallySenate: no recorded tally