# § 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.
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**Source Credit**: (June 17, 1930, ch. 497, title IV, § 487, 46 Stat. 725; Aug. 8, 1953, ch. 397, § 18(a), 67 Stat. 517; Pub. L. 97–446, title II, § 201(e), Jan. 12, 1983, 96 Stat. 2350.)
## Editorial Notes
### Prior Provisions
Provisions somewhat similar to those in this section were contained in , § III, I, , which were substituted for provisions made by the Customs Administrative , , as amended by , , and as further amended by the Payne-Aldrich Tariff , . Section III of the act of 1913 was superseded by , , and was repealed by section 643 thereof. Section 487 of the 1922 act was superseded by section 487 of act , comprising this section, and repealed by section 651(a)(1) of the 1930 act.
Provisions for addition to the invoice values made by R.S. § 2900, were repealed by section 29 of the Customs Administrative Act.
### Amendments
1983— substituted “importer of record” for “consignee” before “or his agent”.
1953—Act , 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,”.
## Statutory Notes and Related Subsidiaries
### Effective Date of 1983 Amendment
Amendment by applicable with respect to merchandise entered on and after 30th day after , see , set out as a note under .
### Effective Date of 1953 Amendment; Savings Provision
Amendment by act , effective on and after thirtieth day following , and savings provision, see notes set out under .