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Fabio 76b8ec33a7 Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
59,740; repo total 105,704 records. Deterministic (byte-identical rerun,
verified on Title 42's 8,356 sections); make check green. make
legal-us-code default now covers every title.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

42 lines
1.6 KiB
Markdown

---
type: "LegalText"
title: "19 U.S.C. § 240"
description: "Value at date of shipment"
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: "240"
citation: "19 U.S.C. § 240"
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/s240"
source_file: "data/legal/raw/us/code/title-19/usc19.xml"
source_hash: "51c0ab0cb1f52d4d2e6ee742bf46727e8b8e60100584cfa25af06ea3e9eb2d0c"
raw_snapshot_hash: "c90da65eeb9b6895d254e48af923eedc3b1275c7e88d986eb56f934bfcdfdf5c"
text_hash: "90e85d70b6263a7f1507029dc7a3b20e18d32f00924dc50c829b5ba86927bf56"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---
# 19 U.S.C. § 240 - Value at date of shipment
## Text
When the duty upon any imports shall be subject to be levied upon the true market value of such imports in the principal markets of the country from whence the importation has been made, or at the port of exportation, the duty shall be estimated and collected upon the value on the day of actual shipment, whenever a bill of lading shall be presented showing the date of shipment, and which shall be certified by a certificate of the United States consul or legally authorized deputy.
(R.S. § 2904.)
## Notes
Editorial Notes
Codification R.S. § 2904 derived from act Mar. 2, 1861, ch. 68, § 28, 12 Stat. 197.