Title 19 of the US Code

Title 19 of the United States code pertains to customs duties, which are a form of taxation for goods brought into the country. In some cases, the customs duty may be paid on exports. Title 19 imposes the customs duty in order to provide tax revenue and protect companies within the United States from excessive importing by their competition.

There are many sections within Title 19 of the United States code, but each is related to customs. Title 19 grants customs that authority to control what items enter and leave the country. Title 19 also provides customs with the authority to hold such items, as well as taxation upon those items.

The tariff, or duty imposed by customs, may help to prevent unfair competition for businesses that work solely within the United States. For example,materials may be made available for much lower prices in other countries.

That translates into competition, in which the American company may loose because they are unable to provide the same product to the market place for that lowered cost. By imposing a tax on those items, the competition becomes even and will more likely be based on quality, rather than price.

Customs taxes may be levied according to various criteria. When a product has already been manufactured, the levy may be based on the value of the item. Parts that are shipped to the country, may be taxed according to weight, size or materials.

NEXT: Fast Facts About Customs