Date of Importation Law and Legal Definition

Pursuant to 19 CFR 101.1 [Title 19 -- Customs Duties Chapter I -- U.S. Customs And Border Protection, Department Of Homeland Security; Department Of The Treasury], the term Date of importation means “in the case of merchandise imported otherwise than by vessel, the date on which the merchandise arrives within the Customs territory of the United States. In the case of merchandise imported by vessel, "date of importation" means the date on which the vessel arrives within the limits of a port in the United States with intent then and there to unlade such merchandise.”