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LegalText 19 U.S.C. § 1486 Administration of oaths; verification of documents us united_states_code code_section 19 CUSTOMS DUTIES 4 TARIFF ACT OF 1930 1486 19 U.S.C. § 1486 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc19@119-100.zip /us/usc/t19/s1486 data/legal/raw/us/code/title-19/usc19.xml ae42f6057b622caca559e22df02d9ebbf6296ba5596581421b028df96e601b02 c90da65eeb9b6895d254e48af923eedc3b1275c7e88d986eb56f934bfcdfdf5c c70da6b66285ce5d4b08114bca4ab685afa3a51873279ed88d4099cb3e7062aa 2026-07-04 official
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19 U.S.C. § 1486 - Administration of oaths; verification of documents

Text

(a) Customs officers The following officers and employees may administer any oaths required or authorized by law or regulations promulgated thereunder in respect of any matter coming before such officers or employees in the performance of their official duties: (1) Any customs officer appointed by the President; (2) the chief assistant of any such officer, or any officer or employee of the customs field service designated for the purpose by such officer or by the Secretary of the Treasury; and (3) any officer or employee of the United States Customs Service designated for the purpose by the Secretary of the Treasury.

(b) Postmasters The postmaster or assistant postmaster of the United States at any post office where customs officers are not stationed, is authorized to administer any oaths required to be made to statements in customs documents by importers of merchandise, not exceeding $100 in value, through the mails.

(c) No compensation No compensation or fee shall be demanded or accepted for administering any oath under the provisions of this section.

(d) Verification in lieu of oath The Secretary of the Treasury may by regulation prescribe that any document required by any law administered by the Customs Service to be under oath may be verified by a written declaration in such form as he shall prescribe, such declaration to be in lieu of the oath otherwise required.

(June 17, 1930, ch. 497, title IV, § 486, 46 Stat. 725; Aug. 8, 1953, ch. 397, § 17, 67 Stat. 517.)

Notes

Editorial Notes

Amendments1953—Subsec. (d). Act Aug. 8, 1953, amended section catchline generally and added subsec. (d). Prior to amendment, catchline read as follows: “Administration of oaths”. 1953—Subsec. (d). Act Aug. 8, 1953, added subsec. (d).

Statutory Notes and Related Subsidiaries

Effective Date of 1953 Amendment; Savings ProvisionAmendment by act Aug. 8, 1953, effective on and after thirtieth day following Aug. 8, 1953, and savings provision, see notes set out under section 1304 of this title.

Transfer of Functions For transfer of functions, personnel, assets, and liabilities of the United States Customs Service of the Department of the Treasury, including functions of the Secretary of the Treasury relating thereto, to the Secretary of Homeland Security, and for treatment of related references, see sections 203(1), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of November 25, 2002, as modified, set out as a note under section 542 of Title 6. For establishment of U.S. Customs and Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107296 as of Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114125, and section 802(b) of Pub. L. 114125, set out as a note under section 211 of Title 6.

Executive Documents

Change of Name “United States Customs Service” substituted in text for “Bureau of Customs” pursuant to Treasury Department Order 16523, Apr. 4, 1973, eff. Aug. 1, 1973, 38 F.R. 13037. See, also, section 308 of Title 31, Money and Finance.

Transfer of Functions Functions of all officers of Department of the Treasury and functions of all agencies and employees of such Department transferred, with certain exceptions, to Secretary of the Treasury, with power vested in him to authorize their performance or performance of any of his functions, by any of such officers, agencies, and employees, by Reorg. Plan No. 26 of 1950, §§ 1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, 1281, set out in the Appendix to Title 5, Government Organization and Employees.