19 U.S.C. § 1606

Seizure; appraisement

The appropriate customs officer shall determine the domestic value, at the time and place of appraisement, of any vessel, vehicle, aircraft, merchandise, or baggage seized under the customs laws.

( June 17, 1930, ch. 497 , title IV, § 606, 46 Stat. 754 ; Pub. L. 91–271, title III, § 301(dd) , June 2, 1970 , 84 Stat. 291 ; Pub. L. 98–473, title II, § 321 , Oct. 12, 1984 , 98 Stat. 2056 ; Pub. L. 98–573, title II, § 213(a)(3) , Oct. 30, 1984 , 98 Stat. 2984 .)