# 1 Dutiable value
See References in Text note below.
[^1]section 1562 of this titlesection 1500 of this titlesection 1501 of this title*Provided, however*
Except as provided in section 1520(c) of this title (relating to reliquidations on the basis of authorized corrections of errors) or (relating to withdrawal from manipulating warehouses), the basis for the assessment of duties on imported merchandise subject to ad valorem rates of duty or rates based upon or regulated in any manner by the value of the merchandise, shall be the appraised value determined upon liquidation, in accordance with or any adjustment thereof made pursuant to . , That if reliquidation is required pursuant to a final judgment or order of the United States Court of International Trade which includes a reappraisement of imported merchandise, the basis for such assessment shall be the final appraised value determined by such court.
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**Source Credit**: (June 17, 1930, ch. 497, title IV, § 503, 46 Stat. 731; Aug. 8, 1953, ch. 397, § 18(d), 67 Stat. 518; Pub. L. 91–271, title II, § 206, June 2, 1970, 84 Stat. 284; Pub. L. 96–417, title VI, § 601(4), Oct. 10, 1980, 94 Stat. 1744.)
## Editorial Notes
### References in Text
, referred to in text, was repealed by , , .
### Prior Provisions
Provisions somewhat similar to those in subsecs. (a) and (b) were contained in , . Provisions similar to former subsec. (b) relating to entries pending reappraisement were contained in , . Both of the acts of 1922 were in part superseded by act , comprising this section, and repealed by section 651(a)(1) of the 1930 act.
A provision for assessment of duty on merchandise of different values when invoiced at an average price, was contained in R.S. § 2910, prior to repeal by , .
### Amendments
1980— redesignated the United States Customs Court as the United States Court of International Trade.
1970— substituted provisions that, except as provided in section 1520(c) or 1562 of this title, the basis for the assessment of duties on imported merchandise be the appraised value determined upon liquidation, in accordance with or any adjustment thereof pursuant to , and be the final appraised value where reliquidation is required pursuant to a final judgment or order of the United States Customs Court, for provisions that, except as provided in , the basis for the assessment of duties on imported merchandise subject to ad valorem rates of duty be the final appraised value, and provisions that for the purpose of determining the rate of duty assessed upon any merchandise when the rate is based upon or regulated in any manner by the value of the merchandise, the final appraised value, except as provided in , be taken as the value of merchandise.
1953—Subsec. (a). Act , struck out “and in subdivision (b) of this section” after reference to , “the entered value or” after “shall be”, and “whichever is higher” at the end.
Subsecs. (b), (c). Act , redesignated subsec. (c) as (b). Former subsec. (b), which related to entries pending reappraisement, was repealed by act .
## Statutory Notes and Related Subsidiaries
### Effective Date of 1980 Amendment
Amendment by effective , and applicable with respect to civil actions pending on or commenced on or after such date, see , set out as a note under , Judiciary and Judicial Procedure.
### Effective Date of 1970 Amendment
For effective date of amendment by , see , set out as a note under .
### Effective Date of 1953 Amendment; Savings Provision
Amendment by act , effective on and after the thirtieth day following , and savings provision, see notes set out under .