19 USC § 1528 - Taxes not to be construed as duties

---
identifier: "/us/usc/t19/s1528"
source: "usc"
legal_status: "official_prima_facie"
title: "19 USC § 1528 - Taxes not to be construed as duties"
title_number: 19
title_name: "CUSTOMS DUTIES"
section_number: "1528"
section_name: "Taxes not to be construed as duties"
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, § 528, as added June 25, 1938, ch. 679, § 20, 52 Stat. 1087; amended Pub. L. 96–417, title VI, § 601(8), Oct. 10, 1980, 94 Stat. 1744; Pub. L. 97–164, title I, § 163(a)(3), Apr. 2, 1982, 96 Stat. 49.)"
---


# § 1528. Taxes not to be construed as duties

No tax or other charge imposed by or pursuant to any law of the United States shall be construed to be a customs duty for the purpose of any statute relating to the customs revenue, unless the law imposing such tax or charge designates it as a customs duty or contains a provision to the effect that it shall be treated as a duty imposed under the customs laws. Nothing in this section shall be construed to limit or restrict the jurisdiction of the United States Court of International Trade or the United States Court of Appeals for the Federal Circuit.

---

**Source Credit**: (June 17, 1930, ch. 497, title IV, § 528, as added June 25, 1938, ch. 679, § 20, 52 Stat. 1087; amended Pub. L. 96–417, title VI, § 601(8), Oct. 10, 1980, 94 Stat. 1744; Pub. L. 97–164, title I, § 163(a)(3), Apr. 2, 1982, 96 Stat. 49.)

## Editorial Notes

### Amendments

1982— substituted “Court of Appeals for the Federal Circuit” for “Court of Customs and Patent Appeals”.

1980— redesignated the United States Customs Court as the United States Court of International Trade.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1982 Amendment

Amendment by  effective , see , set out as a note under , Judiciary and Judicial Procedure.

### 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

Section effective on thirtieth day following , except as otherwise specifically provided, see section 37 of act , set out as an Effective Date of 1938 Amendment note under .