19 USC § 1523 - Examination of accounts

---
identifier: "/us/usc/t19/s1523"
source: "usc"
legal_status: "official_prima_facie"
title: "19 USC § 1523 - Examination of accounts"
title_number: 19
title_name: "CUSTOMS DUTIES"
section_number: "1523"
section_name: "Examination of accounts"
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, § 523, 46 Stat. 740; Aug. 8, 1953, ch. 397, § 2(d), 67 Stat. 508; Pub. L. 91–271, title III, § 301(s), June 2, 1970, 84 Stat. 290.)"
---


# § 1523. Examination of accounts

The Secretary of the Treasury or such officer or employee as he shall designate, shall, under regulations and instructions prescribed by the Secretary—

**(1)** examine the customs officers’ accounts of receipts and disbursements of money and receipts and disposition of merchandise; and

**(2)** verify, to such extent as the Secretary of the Treasury shall direct, assessments of duties and taxes and allowances of drawback.

---

**Source Credit**: (June 17, 1930, ch. 497, title IV, § 523, 46 Stat. 740; Aug. 8, 1953, ch. 397, § 2(d), 67 Stat. 508; Pub. L. 91–271, title III, § 301(s), June 2, 1970, 84 Stat. 290.)

## Editorial Notes

### Prior Provisions

Provisions similar to those in this section were contained in , . That section was superseded by section 523 of act , comprising this section, and repealed by section 651(a)(1) of the 1930 act.

### Amendments

1970— substituted reference to customs officers for reference to collectors.

1953—Act , amended section generally by eliminating the provision continuing “naval officers of customs” as “Comptrollers of Customs”; by substituting the reference to “The Secretary of the Treasury or such officer or employee as he shall designate” for references to the comptrollers of customs; and, among other changes, substituting the provision that the verification of assessments of duties and allowances of drawbacks should be to such extent as the Secretary of the Treasury directs, for the former provision requiring such verification in all cases.

## Statutory Notes and Related Subsidiaries

### 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 thirtieth day following , and savings provision, see notes set out under .