United States Code · Section

§ 1606 — Seizure; Appraisement

19 U.S.C. § 1606

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The appropriate customs officer shall determine the domestic value, at the time and place of appraisement, of any vessel, vehicle, aircraft, merchandise, or baggage seized under the customs laws.
19 U.S.C. § 1605 19 U.S.C. § 1607

Implementing Regulations