84 STAT. ]
PUBLIC LAW 91-271-JUNE 2, 1970
283
EFFECTIVE DATE
SEC. m). Titles II and III of this Act shall take effect with respect to aiiicles entered, or withdrawn from warehouse for consumption, on or after ()ctol;)er 1, 1970, and such other articles entered or withdrawn from warehouse for consumption prior to such date, the appraiKement of which has not become final before October 1, 1970, and for which an appeal for reappraisement has not been timely filed with the Bureau of Customs before October 1, 1970, or with respect to which a protest has not been disallowed in whole or in part before October 1, 1970. A P P K A I S E M E K T, CLASSIFICATION. A N D LIQUIDATION PROCEDURF^S; COLLECTIONS A N D R E F U N D S; L I M I T A T I O N S
SEC. '2(n. (a) Section 500 of the Tariff Act (19 U.S.C. 1500) is hereby amended to read as follows:
46 Stat. 729.
" SEC. 500. APPRAISEMENT, (YASSIFICATION, AND LIQUIDATION PROCEDURES.—
"The appropriate customs officer shall, under rules and regulations prescribed by the Secretary— "(a) appraise merchandise in the unit of quantity in which the merchandise is usually bought and sold by ascertaining or estimating the value thereof by all reasonable ways and means in his power, any statement of cost or costs of production in any invoice, affidavit, declaration, or other document to the contrary notwithstanding; "(b) ascertain the classification and rate of duty applicable to su?li merchandise; "(c) fix the amount of duty to be paid on such merchandise and determine any increased or additi(mal duties due or any excess of duties deposited; "(d) liquidate the entry of such merchandise; and "(e) give notice of such liquidation to the importer, his consignee, or agent in such form and manner as the Secretary shall prescribe in such regulations." (b) Section 488 of the Tariff Act (19 U.S.C. 1488) is repealed. R^^p^^i- ^^5 (c) Section 505 of the Tariff Act (19 LLS.C. 1505) is amended to 46 Stat.' 732.' read as follows: " SEC. 505. PAYMENT OF DUTIES.— " (a) DEPOSIT OF ESTIMATED DUTIES.—L^nless
merchandise is entered for warehouse or transportation, or under bond, the consignee shall deposit with the appropriate customs officer at the time of making entry the amount of duties estimated by such customs officer to be payable thereon. " (b) COLLECTION OR REFUND.—The appropriate customs officer shall collect any increased or additional duties due or refund any excess of duties deposited as determined on a liquidation or reliquidation." REPEAL OF SEPARATE APPRAISEMENT PROCEDURE; VOLUNTARY RELIQUIDATIONS
SEC. 205. Section 501 of the Tariff Act (19 U.S.C. 1501) is amended 46 Stat. 730; to read as follows: 67 Stat. 517. 501. VOLUNTARY RELiQi'iDA'noNS.— "A liquidation made in accordance with section 500 or any reliquida- supra. tion thereof made in accordance with this section may be reliquidated in any respect by the appropriate customs officer on his own initiative, notwithstanding the filing of a protest, within ninety days from "SEC.
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