19 USC 1523 – Examination of accounts
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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.
Terms Used In 19 USC 1523
- merchandise: means goods, wares, and chattels of every description, and includes merchandise the importation of which is prohibited, and monetary instruments as defined in section 5312 of title 31. See 19 USC 1401
- officer: includes any person authorized by law to perform the duties of the office. See 1 USC 1
- Secretary: means the Secretary of the Treasury or his delegate. See 19 USC 1401