---
type: "LegalText"
title: "19 U.S.C. § 123a"
description: "Transferred"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 19
title_name: "CUSTOMS DUTIES"
chapter_number: "3"
chapter_name: "THE TARIFF AND RELATED PROVISIONS"
section: "123a"
citation: "19 U.S.C. § 123a"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc19@119-100.zip"
source_identifier: "/us/usc/t19/s123a"
source_file: "data/legal/raw/us/code/title-19/usc19.xml"
source_hash: "753c82f953b2f45efb500befa926527f7427fc5d45765b6825dc4d5d91ed88fd"
raw_snapshot_hash: "c90da65eeb9b6895d254e48af923eedc3b1275c7e88d986eb56f934bfcdfdf5c"
text_hash: "c35a9592b0fe132f8446efcd988fabec896bd9a5bbe20a0cbbcc89cf8502753b"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 19 U.S.C. § 123a - Transferred

## Notes

Editorial Notes

Codification Provisions of this section, act Mar. 8, 1902, ch. 140, § 4, 32 Stat. 54, were transferred to section 3343(b) of Title 26, Internal Revenue Code of 1939, and were repealed by act Apr. 30, 1946, ch. 244, title V, § 506(b), 60 Stat. 157, eff. July 4, 1946.