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19 U.S.C. § 1523

Title 19 Chapter 4 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →
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§ 1523. Examination of accounts

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.

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