                        TITLE 19--CUSTOMS DUTIES
 
                      CHAPTER 4--TARIFF ACT OF 1930
 
                 SUBTITLE III--ADMINISTRATIVE PROVISIONS
 
       Part III--Ascertainment, Collection, and Recovery of Duties
 
Sec. 1487. Value in entry; amendment

    The importer of record or his agent may, under such regulations as 
the Secretary of the Treasury may prescribe, at the time entry is made, 
make in the entry such additions to or deductions from the cost or value 
given in the invoice as, in his opinion, may raise or lower the same to 
the value of such merchandise.

(June 17, 1930, ch. 497, title IV, Sec. 487, 46 Stat. 725; Aug. 8, 1953, 
ch. 397, Sec. 18(a), 67 Stat. 517; Pub. L. 97-446, title II, 
Sec. 201(e), Jan. 12, 1983, 96 Stat. 2350.)


                            Prior Provisions

    Provisions somewhat similar to those in this section were contained 
in act Oct. 3, 1913, ch. 16, Sec. III, I, 38 Stat. 184, which were 
substituted for provisions made by the Customs Administrative Act of 
June 10, 1890, ch. 407, Sec. 7, 26 Stat. 134, as amended by act July 24, 
1897, ch. 11, Sec. 32, 30 Stat. 211, and as further amended by the 
Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, Sec. 28, 36 Stat. 95. 
Section III of the act of 1913 was superseded by act Sept. 21, 1922, ch. 
356, title IV, Sec. 487, 42 Stat. 962, and was repealed by section 643 
thereof. Section 487 of the 1922 act was superseded by section 487 of 
act June 17, 1930, comprising this section, and repealed by section 
651(a)(1) of the 1930 act.
    Provisions for addition to the invoice values made by R.S. 
Sec. 2900, were repealed by section 29 of the Customs Administrative 
Act.


                               Amendments

    1983--Pub. L. 97-446 substituted ``importer of record'' for 
``consignee'' before ``or his agent''.
    1953--Act Aug. 8, 1953, struck out ``or at any time before the 
invoice or the merchandise has come under the observation of the 
appraiser for the purpose of appraisement,'' after ``at the time entry 
is made,''.


                    Effective Date of 1983 Amendment

    Amendment by Pub. L. 97-446 applicable with respect to merchandise 
entered on and after 30th day after Jan. 12, 1983, see section 201(g) of 
Pub. L. 97-446, set out as a note under section 1484 of this title.


           Effective Date of 1953 Amendment; Savings Provision

    Amendment by act Aug. 8, 1953, effective on and after thirtieth day 
following Aug. 8, 1953, and savings provision, see notes set out under 
section 1304 of this title.
