Internal revenue; customs duties
28 U.S.C. § 1340
in effectThe district courts shall have original jurisdiction of any civil action arising under any Act of Congress providing for internal revenue, or revenue from imports or tonnage except matters within the jurisdiction of the Court of International Trade.
Source: OLRC USLMURL: https://uscode.house.gov/download/releasepoints/us/pl/119/95/xml_usc28@119-95.zipFetched: 6/4/2026
