TITLE 19 CHAPTER 4 - CUSTOMS DUTIES TARIFF ACT OF 1930

• Date: June 14, 2010
• Source: www.law.cornell.edu

Under 19 U.S.C. §1484, the importer is responsible for using reasonable care to enter, classify and value imported merchandise, and provide any other information necessary to enable Customs to properly assess duties, collect accurate statistics and determine whether any other applicable legal requirements, if any, have been met. 
 

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