United States Code · Section

§ 197 — Duties, How Payable

19 U.S.C. § 197

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Except as provided in section 198 of this title all duties upon imports shall be collected in ready money, and shall be paid in coin, coin certificates, and such other certificates or Treasury notes as may by law be declared receivable in payment thereof.
19 U.S.C. § 196 19 U.S.C. § 198

Implementing Regulations