19 USC 1486 – Administration of oaths; verification of documents
(a) Customs officers
The following officers and employees may administer any oaths required or authorized by law or regulations promulgated thereunder in respect of any matter coming before such officers or employees in the performance of their official duties: (1) Any customs officer appointed by the President; (2) the chief assistant of any such officer, or any officer or employee of the customs field service designated for the purpose by such officer or by the Secretary of the Treasury; and (3) any officer or employee of the United States Customs Service designated for the purpose by the Secretary of the Treasury.
(b) Postmasters
Terms Used In 19 USC 1486
- 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
- Oath: A promise to tell the truth.
- oath: includes affirmation, and "sworn" includes affirmed. See 1 USC 1
- 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
- United States: includes all Territories and possessions of the United States except the Virgin Islands, American Samoa, Wake Island, Midway Islands, Kingman Reef, Johnston Island, and the island of Guam. See 19 USC 1401
The postmaster or assistant postmaster of the United States at any post office where customs officers are not stationed, is authorized to administer any oaths required to be made to statements in customs documents by importers of merchandise, not exceeding $100 in value, through the mails.
(c) No compensation
No compensation or fee shall be demanded or accepted for administering any oath under the provisions of this section.
(d) Verification in lieu of oath
The Secretary of the Treasury may by regulation prescribe that any document required by any law administered by the Customs Service to be under oath may be verified by a written declaration in such form as he shall prescribe, such declaration to be in lieu of the oath otherwise required.