### Question
How does the law define customs revenue function?


### Answer
Under *6 U.S.C. § 215*, **customs revenue function** is defined as:

> the following:


(1) Assessing and collecting customs duties (including antidumping and countervailing duties and duties imposed under safeguard provisions), excise taxes, fees, and penalties due on imported merchandise, including classifying and valuing merchandise for purposes of such assessment

#### Citation:
  - *6 U.S.C. § 215*
  - Heading: **CHAPTER 1-HOMELAND SECURITY ORGANIZATION > SUBCHAPTER IV-DIRECTORATE OF BORDER AND TRANSPORTATION SECURITY > Part B-United States Customs Service**

