U.S Code last checked for updates: Sep 13, 2026
§ 1505.
Payment of duties and fees
(a)
Deposit of estimated duties and fees
(b)
Collection or refund of duties, fees, and interest due upon liquidation or reliquidation
(c)
Interest
(d)
Delinquency
(June 17, 1930, ch. 497, title IV, § 505, 46 Stat. 732; Pub. L. 91–271, title II, § 204(c), June 2, 1970, 84 Stat. 283; Pub. L. 95–410, title I, § 103, Oct. 3, 1978, 92 Stat. 889; Pub. L. 97–446, title II, § 201(e), Jan. 12, 1983, 96 Stat. 2350; Pub. L. 98–573, title II, § 210(a)
cite as: 19 USC 1505