19 USC § 1512 - Deposit of duty receipts

---
identifier: "/us/usc/t19/s1512"
source: "usc"
legal_status: "official_prima_facie"
title: "19 USC § 1512 - Deposit of duty receipts"
title_number: 19
title_name: "CUSTOMS DUTIES"
section_number: "1512"
section_name: "Deposit of duty receipts"
chapter_number: 4
chapter_name: "TARIFF ACT OF 1930"
part_number: "III"
part_name: "Ascertainment, Collection, and Recovery of Duties"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(June 17, 1930, ch. 497, title IV, § 512, 46 Stat. 734; Pub. L. 91–271, title III, § 301(q), June 2, 1970, 84 Stat. 290.)"
---


# § 1512. Deposit of duty receipts

All moneys paid to any customs officer for unascertained duties or for duties paid under protest against the rate or amount of duties charged shall be deposited to the credit of the Treasurer of the United States and shall not be held by the customs officers to await any ascertainment of duties or the result of any litigation in relation to the rate or amount of duties legally chargeable and collectible in any case where money is so paid.

---

**Source Credit**: (June 17, 1930, ch. 497, title IV, § 512, 46 Stat. 734; Pub. L. 91–271, title III, § 301(q), June 2, 1970, 84 Stat. 290.)

## Editorial Notes

### Prior Provisions

Provisions similar to those in this section were contained in R.S. § 3010, which was superseded by , , and was repealed by section 642 thereof. Section 512 of the 1922 act was superseded by section 512 of act , comprising this section, and repealed by section 651(a)(1) of the 1930 act.

### Amendments

1970— substituted references to customs officers for references to collectors wherever appearing.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1970 Amendment

For effective date of amendment by , see , set out as a note under .