TITLE 19—CUSTOMS DUTIES

Chap.

Sec.

Collection Districts, Ports, and Officers

1A.

Foreign Trade Zones

81a

The Tariff Commission [Repealed or Omitted]

The Tariff and Related Provisions

121

Tariff Act of 1930

1202

Smuggling

1701

Trade Fair Program

1751

Trade Expansion Program

1801

Automotive Products

2001

Visual and Auditory Materials of Educational, Scientific, and Cultural Character

2051

10.

Customs Service

2071

11.

Importation of Pre-Columbian Monumental or Architectural Sculpture or Murals

2091

12.

Trade Act of 1974

2101

13.

Trade Agreements Act of 1979

2501

14.

Convention on Cultural Property

2601

15.

Caribbean Basin Economic Recovery

2701

16.

Wine Trade

2801

17.

Negotiation and Implementation of Trade Agreements

2901

18.

Implementation of Harmonized Tariff Schedule

3001

19.

Telecommunications Trade

3101

20.

Andean Trade Preference

3201

21.

North American Free Trade

3301

22.

Uruguay Round Trade Agreements

3501

23.

Extension of Certain Trade Benefits to Sub-Saharan Africa

3701

24.

Bipartisan Trade Promotion Authority

3801

25.

Clean Diamond Trade

3901

26.

Dominican Republic-Central America Free Trade

4001

27.

Bipartisan Congressional Trade Priorities and Accountability

4201

28.

Trade Facilitation and Trade Enforcement

4301

29.

United States–Mexico–Canada Agreement Implementation

4501

CHAPTER 1—COLLECTION DISTRICTS, PORTS, AND OFFICERS

Sec.

Organization of customs service.

Rearrangement and limitation of districts; changing locations.

Superintendence of collection of import duties.

4 to 5a.

Omitted or Repealed.

Designation of customs officers for foreign service; status; rejection of designated customs officer; applicability of civil service laws.

6a to 6d.

Repealed.

6e.

Overtime compensation based on standard or daylight saving time.

7 to 51.

Repealed.

52.

Payment of compensation and expenses.

53 to 58.

Repealed.

58a.

Fees for services of customs officers.

58b.

User fee for customs services at certain small airports and other facilities.

58b–1.

Expenses from fees collected.

58c.

Fees for certain customs services.

59.

Repealed.

60.

Penalty for extortion.

61 to 63.

Repealed.

64.

Laws imposing fines applicable to persons acting under customs laws.

66.

Rules and forms prescribed by Secretary.

67.

Repealed.

68.

Enforcement of customs and immigration laws in Guam and the Virgin Islands and along Canadian and Mexican borders; cooperation by Secretary of the Treasury and Attorney General; erection of buildings.

69.

Erection of protective gates and fences across and around roads crossing borders.

70.

Obstruction of revenue officers by masters of vessels.

§1. Organization of customs service

Except as hereinafter provided the reorganization of the customs service made by the President and communicated to Congress under date of March 3, 1913, shall, until otherwise provided by Congress, constitute the permanent organization of the customs service.

(Aug. 24, 1912, ch. 355, 37 Stat. 434.)

Editorial Notes

Codification

Section was superseded in part by section 2071 et seq. of this title.

Prior Provisions

This was a provision of the sundry civil appropriation act for the fiscal year 1913. Prior to its incorporation into the Code, it read as follows: "The President is authorized to reorganize the customs service and cause estimates to be submitted therefor on account of the fiscal year nineteen hundred and fourteen bringing the total cost of said service for said fiscal year within a sum not exceeding $10,150,000 instead of $10,500,000, the amount authorized to be expended therefor on account of the current fiscal year nineteen hundred and twelve; in making such reorganization and reduction in expenses he is authorized to abolish or consolidate collection districts, ports, and subports of entry and delivery, to discontinue needless offices and employments, to reduce excessive rates of compensation below amounts fixed by law or Executive order, and to do all such other and further things that in his judgment may be necessary to make such organization effective and within the limit of cost herein fixed; such reorganization shall be communicated to Congress at its next regular session and shall constitute for the fiscal year nineteen hundred and fourteen and until otherwise provided by Congress the permanent organization of the customs service." Such of the foregoing provisions as were not carried into the Code were omitted as temporary and executed.

The plan of reorganization, with an estimate of the expenses of the same, was communicated by the President to Congress by Message dated March 3, 1913, as follows:

"Message from the President of the United States, Transmitting Plan of Reorganization of the Customs Service and Detailed Estimate of Expenses of the Same.

"To the Senate and House of Representatives:

"Whereas, by virtue of the provision of chapter 355 of the acts of 1912, approved August 24, 1912, being 'An act making appropriations for sundry civil expenses of the Government for the fiscal year ending June thirtieth, nineteen hundred and thirteen, and for other purposes,' I was authorized to reorganize the customs service and cause estimates to be submitted therefor on account of the fiscal year 1914, reducing the total cost of said service for said fiscal year by an amount not less than $350,000, and I was further authorized in making such reorganization and reduction in expenses to abolish or consolidate collection districts, ports and subports of entry and delivery, to discontinue needless offices and employments, to reduce excessive rates of compensation below amounts fixed by law or Executive order, and to do all such other and further things that in my judgment may be necessary to make such reorganization effective and within the said limit of cost; and

"Whereas, it was further provided that such reorganization should be communicated to Congress at its next regular session and should constitute for the fiscal year 1914, and until otherwise provided by Congress, the permanent organization of the customs service: Now, therefore,

"It is hereby ordered and communicated that the following plan shall be the organization of the customs service for the said fiscal year 1914, and unless otherwise provided by Congress the permanent organization of the customs service:

"I. Customs Districts

"In lieu of all customs-collection districts, ports, and subports of entry and ports of delivery now or heretofore existing there shall be 49 customs-collection districts with district headquarters and port of entry as follows:" [The customs-collection districts, ports, and subports of entry and ports of delivery enumerated in the President's message to Congress have been changed since the date of the message and the districts and their boundaries and ports of entry are subject to further changes under section 2 of this title.]

"II. The use of the terms 'port of delivery' and 'subport of entry' is hereby discontinued, and all ports of entry, subports of entry, and ports of delivery not above specifically mentioned as ports of entry, are hereby abolished.

"III. The privileges of the first and seventh sections of the act of June 10, 1880, commonly known as the 'immediate transportation act' shall remain as heretofore existing with respect to the ports of entry above mentioned.

"IV. There shall be one collector of customs for each of the customs collection districts above established, who shall receive the compensation hereafter set forth, which shall constitute all the compensation and emoluments to be received by him and which shall be in lieu of all fees, commissions, salaries, or other emoluments of any name or nature (including the right to charge for blank manifests and clearances under the provisions of section 2648 of the Revised Statutes) heretofore received by or allowed to him.

"All moneys collected or received by such collectors of customs in their official capacities, whether as fees, storage, commissions, or from the sale of blank forms or otherwise, shall be covered into the Treasury.

"V. Such collectors shall maintain their principal offices at the headquarters of their respective districts, with the exception of the collectors for the districts of Virginia, Minnesota, and Duluth and Superior, who shall maintain a principal office at both Newport News and Norfolk, and at both St. Paul and Minneapolis, and at both Duluth and Superior, respectively.

"VI. The collector of customs or the surveyor of customs (if there be no collector) for any district heretofore existing in which the port above mentioned as the headquarters of a district hereby created is located shall continue to hold office as the collector of customs for such new district under his existing commission, or if the port so designated as the headquarters of any district hereby created by an independent port of delivery the collector or surveyor (if there be no collector) shall continue to hold office as the collector of customs for such new district under his existing commission, and the terms of office of all other collectors of customs, and the terms of office of all other surveyors of customs, except the surveyors of customs at the ports of Portland, Me., Boston, Mass., New York, N.Y., Philadelphia, Pa., Baltimore, Md., New Orleans, La., and San Francisco, Cal., shall cease and determine upon this reorganization going into effect.

"VII. The Secretary of the Treasury may appoint a deputy collector to have charge of each port of entry, who shall perform such duties and receive such compensation as the Secretary of the Treasury shall determine.

"VIII. The Secretary of the Treasury is hereby authorized to prescribe uniform blank forms to be used in connection with the entry and clearance of merchandise, and to cause such forms to be printed and to be kept on sale at the various ports of entry as he may direct, the net proceeds of such sales to be covered into the Treasury.

"IX. Merchandise shall not be entered or delivered from customs custody elsewhere than at one of the ports of entry hereinbefore designated, except at the expense of the parties in interest, upon express authority from the Secretary of the Treasury and under conditions to be prescribed by him. When it shall be made to appear to the Secretary of the Treasury that the interests of commerce or the protection of the revenue so require, he may cause to be stationed at places in the various collection districts, though not named as ports of entry, officers or employees of the customs with authority to enter and clear vessels, to accept entries of merchandise, to collect duties, and to enforce the various provisions of the customs and navigation laws.

"X. All persons now in the classified civil service whose employment may be discontinued by reason of this reorganization shall be retained upon the list of eligibles for appointment to fill any vacancies hereafter occurring in the customs service.

"XI. The notice of dissatisfaction and protest provided for by subsections 13 and 14 of section 28 of the act approved August 5, 1909, shall be deemed to be finally abandoned and waived unless within 30 days from the date of filing thereof the person who filed such notice or protest shall deposit with the collector of customs a fee of $1 with respect to each appraisement, entry, or payment objected to. Such fee shall be deposited and accounted for as 'Miscellaneous receipts,' and in case the notice of dissatisfaction or protest in connection with which such fee was deposited shall be finally sustained in whole or in part, such fee shall be refunded to the importer, with the duties found to be collected in excess, from the appropriation for the refund to importers of excess of deposits.

"Attached hereto is a detailed estimate of the expenses of the customs service under the reorganization above provided. [Omitted as not permanent, and in any event superseded by section 6 of this title.]

"Done at Washington, D.C., this 3d day of March, 1913.

"Wm. H. Taft."

Statutory Notes and Related Subsidiaries

Short Title of 2018 Amendment

Pub. L. 115–271, title VIII, §8001, Oct. 24, 2018, 132 Stat. 4073, provided that: "This subtitle [subtitle A (§§8001–8009) of title VIII of Pub. L. 115–271, enacting sections 1436a and 1583a of this title, amending sections 58c, 1415, and 1436 of this title, and enacting provisions set out as notes under sections 58c, 1415, and 1436 of this title] may be cited as the 'Synthetics Trafficking and Overdose Prevention Act of 2018' or 'STOP Act of 2018'."

Pub. L. 115–239, §1(a), Sept. 13, 2018, 132 Stat. 2451, provided that: "This Act [amending section 58c of this title and the Harmonized Tariff Schedule of the United States, which is not set out in the Code, and enacting provisions set out as a note under section 58c of this title] may be cited as the 'Miscellaneous Tariff Bill Act of 2018'."

Short Title of 2010 Amendment

Pub. L. 111–227, §1(a), Aug. 11, 2010, 124 Stat. 2409, provided that: "This Act [amending section 58c of this title and enacting provisions set out as notes under section 58c of this title and section 6655 of Title 26, Internal Revenue Code] may be cited as the 'United States Manufacturing Enhancement Act of 2010'."

Transfer of Functions

For transfer of functions, personnel, assets, and liabilities of the United States Customs Service of the Department of the Treasury, including functions of the Secretary of the Treasury relating thereto, to the Secretary of Homeland Security, and for treatment of related references, see sections 203(1), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of November 25, 2002, as modified, set out as a note under section 542 of Title 6. For establishment of U.S. Customs and Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L. 114–125, set out as a note under section 211 of Title 6.

Executive Documents

REORGANIZATION PLAN NO. 1 OF 1965

Eff. May 25, 1965, 30 F.R. 7035, 79 Stat. 1317

Prepared by the President and transmitted to the Senate and the House of Representatives in Congress assembled, March 25, 1965, pursuant to the provisions of the Reorganization Act of 1949, 63 Stat. 203, as amended [see 5 U.S.C. 901 et seq.].

BUREAU OF CUSTOMS

Section 1. Abolition of Offices

All offices in the Bureau of Customs of the Department of the Treasury of collector of customs, comptroller of customs, surveyor of customs, and appraiser of merchandise to which appointments are required to be made by the President, by and with the advice and consent of the Senate, are abolished. The foregoing provisions shall become effective with respect to each office abolished thereby at such time, not later than December 31, 1966, as the Secretary of the Treasury shall specify, but nothing herein shall empower the Secretary to increase the term of any office beyond that provided by law for such office or affect his authority under the first paragraph under the heading "TREASURY DEPARTMENT" appearing in the Act of March 2, 1895 (ch. 187, 28 Stat. 844; 5 U.S.C. 252) [31 U.S.C. 309], to retain in office, prior to December 31, 1966, those persons whose offices are to be terminated under this reorganization plan.

Sec. 2. Transfer of Functions

There are transferred to the Secretary of the Treasury the functions, if any, that have been vested by statute in officers, agencies, or employees of the Bureau of Customs of the Department of the Treasury since the effective date of Reorganization Plan No. 26 of 1950 (64 Stat. 1280).

Sec. 3. Preservation of Remedies

The abolition of offices herein shall not prejudice any right to protest or to appeal to the United States Customs Court any action taken in the administration of the customs laws.

Sec. 4. Incidental Provisions

Consonant with section 4 of the Reorganization Act of 1949, as amended [see 5 U.S.C. 904] and this reorganization plan, the Secretary of the Treasury shall make such provisions as he shall deem necessary respecting (1) the transfer or other disposition of the records, property, personnel, and unexpended balances of appropriations, allocations, and other funds, available or to be made available, which are affected by a reorganization contained in this reorganization plan; and (2) the winding up of the affairs of any officer whose office is abolished by the provisions of this reorganization plan.

Message of the President

To the Congress of the United States:

All that we do to serve the people of this land must be done, as has been my insistent pledge, with the least cost and the most effectiveness.

In my state of the Union message, I announced it was this administration's intention to "reshape and reorganize" the executive branch. This goal had one objective: "to meet more effectively the tasks of today."

I report today now one step taken forward toward that goal as part of our progress "on new economies we were planning to make."

I submit today a plan for reorganization in the Bureau of Customs of the Department of the Treasury.

At present the Bureau maintains 113 independent field offices, each reporting directly to Customs headquarters in Washington, D.C. Under a modernization program of which this reorganization plan is an integral part, the Secretary of the Treasury proposes to establish six regional offices to supervise all Customs field activities. The tightened management controls achieved from these improvements will make possible a net annual saving of $9 million within a few years.

An essential feature will be the abolition of the offices of all Presidential appointees in the Customs Service. The program cannot be effectively carried out without this step.

The following offices, therefore, would be eliminated: Collectors of customs, comptrollers of customs, surveyors of customs, and appraisers of merchandise, to which appointments are now required to be made by the President by and with the advice and consent of the Senate.

Incumbents of abolished offices will be given consideration for suitable employment under the civil service laws in any positions in customs for which they may be qualified.

When this reorganization is completed, all officials and employees of the Bureau of Customs will be appointed under the civil service laws.

All of the functions of the offices which will be abolished are presently vested in the Secretary of the Treasury by Reorganization Plan No. 26 of 1950 which gives the Secretary power to redelegate these functions. He will exercise this power as the existing offices are abolished.

The estimate of savings that will be achieved by the program of customs modernization and improvement, of which this reorganization plan is a part, is based on present enforcement levels, business volume, and salary scales. Of the amounts saved, approximately $1 million a year will be from salaries no longer paid because of the abolition of offices.

The proposed new organizational framework looks to the establishment of new offices at both headquarters and field levels and abolition of present offices.

This results in a net reduction of more than 50 separate principal field offices by concentration of supervisory responsibilities in fewer officials in charge of regional and district activities. In addition to the six offices of regional commissioner, about 25 offices of district director will be established. The regional commissioners and district directors will assume the overall principal supervisory responsibilities and functions of collectors of customs, appraisers of merchandise, comptrollers of customs, laboratories, and supervising customs agents.

At the headquarters level, four new offices will be established to replace seven divisions. A new position of special assistant to the Commissioner will be created and charged with responsibility for insuring that all Customs employees conduct themselves in strict compliance with all applicable laws and regulations. Up to now this function has been one of a number lodged with an existing division.

After investigation I have found and hereby declare that each reorganization included in Reorganization Plan No. 1 of 1965 is necessary to accomplish one or more of the purposes set forth in section 2(a) of the Reorganization Act of 1949, as amended.

It should be emphasized that abolition by Reorganization Plan No. 1 of 1965 of the offices of collector of customs, comptroller of customs, surveyor of customs, and appraiser of merchandise will in no way prejudice any right of any person affected by the laws administered by the Bureau of Customs. The rights of importers and others, for example, before the Customs Court, arising out of the administration of such functions will remain unaffected. In addition it should be emphasized that all essential services to the importing, exporting, and traveling public will continue to be performed.

This reorganization plan will permit a needed modernization of the organization and procedure of the Bureau of Customs. It will permit a more effective administration of the customs laws.

I urge the Congress to permit Reorganization Plan No. 1 of 1965 to become effective.

Lyndon B. Johnson.

The White House, March 25, 1965.

§2. Rearrangement and limitation of districts; changing locations

The President is authorized from time to time, as the exigencies of the service may require, to rearrange, by consolidation or otherwise, the several customs-collection districts and to discontinue ports of entry by abolishing the same or establishing others in their stead. The President is authorized from time to time to change the location of the headquarters in any customs-collection district as the needs of the service may require.

(Aug. 1, 1914, ch. 223, 38 Stat. 623; May 29, 1928, ch. 901, §1(19), 45 Stat. 987; Pub. L. 91–271, title III, §302, June 2, 1970, 84 Stat. 291.)

Editorial Notes

Amendments

1970—Pub. L. 91–271 struck out provisions limiting the number of customs-collection districts and ports of entry to those established and authorized as of Aug. 1, 1914, except as thereafter provided by law, and provisions requiring the collector of customs of each customs-collection district to be officially designated by the number of the district for which appointed.

1928—Act May 29, 1928, provided for discontinuance of the statement or report as required by a proviso at end of section which read as follows: "That the President shall, at the beginning of each regular session, submit to Congress a statement of all acts, if any, done under the provisions of this section and the reasons therefor."

Statutory Notes and Related Subsidiaries

Effective Date of 1970 Amendment

Amendment by Pub. L. 91–271 effective with respect to articles entered, or withdrawn from warehouse for consumption, on or after Oct. 1, 1970, and such other articles entered or withdrawn from warehouse for consumption prior to such date, or with respect to which a protest has not been disallowed in whole or in part before Oct. 1, 1970, see section 203 of Pub. L. 91–271, set out as a note under section 1500 of this title.

Virginia Inland Port; Withdrawal of Designation as Customs Service Port of Entry Prohibited

Pub. L. 104–52, title V, §512, Nov. 19, 1995, 109 Stat. 492, provided that: "Notwithstanding any provision of this or any other Act, during the fiscal year ending September 30, 1996, and thereafter, no funds may be obligated or expended in any way to withdraw the designation of the Virginia Inland Port at Front Royal, Virginia, as a United States Customs Service port of entry."

[For transfer of functions, personnel, assets, and liabilities of the United States Customs Service of the Department of the Treasury, including functions of the Secretary of the Treasury relating thereto, to the Secretary of Homeland Security, and for treatment of related references, see sections 203(1), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of November 25, 2002, as modified, set out as a note under section 542 of Title 6. For establishment of U.S. Customs and Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L. 114–125, set out as a note under section 211 of Title 6.]

Columbia-Snake Customs District

Pub. L. 98–573, title II, §238, Oct. 30, 1984, 98 Stat. 2993, directed Commissioner of United States Customs Service to establish a customs district known as Columbia-Snake Customs District.

Pembina, North Dakota, Customs District; Change in Boundaries Prohibited Without Congressional Consent

Pub. L. 93–245, ch. X, §1000, Jan. 3, 1974, 87 Stat. 1083, prohibited use of funds to change boundaries of Pembina, North Dakota Customs District (Region IX), without consent of certain Congressional committees.

Customs Districts and Ports of Entry

An alphabetical index of ports of entry is contained in Schedule D of the Harmonized Tariff Schedule, which is not set out in the Code. See Publication of Harmonized Tariff Schedule note set out under section 1202 of this title.

For list of international airports of entry, see section 122.13 of Part 122 of Chapter 1 of Title 19, Customs Duties, of the Code of Federal Regulations.

Executive Documents

Transfer of Functions

Functions of all officers of Department of the Treasury, and functions of all agencies and employees of such Department transferred, with certain exceptions, to Secretary of the Treasury, with power vested in him to authorize their performance or performance of any of his functions, by any of such officers, agencies, and employees, by Reorg. Plan No. 26 of 1950, §§1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, set out in the Appendix to Title 5, Government Organization and Employees.

Delegation of Functions

For delegation to Secretary of the Treasury of authority vested in President by this section, see Ex. Ord. No. 10289, §1(a), Sept. 17, 1951, 16 F.R. 9499, set out as a note under section 301 of Title 3, The President.

§3. Superintendence of collection of import duties

The Secretary of the Treasury shall direct the superintendence of the collection of the duties on imports as he shall judge best.

(R.S. §249.)

Editorial Notes

Codification

R.S. §249 derived from act May 8, 1792, ch. 37, §6, 1 Stat. 280.

Section, prior to its incorporation into the Code, contained the words "and tonnage," after "duties on imports". These words were omitted as superseded by section 3 of the former Appendix to Title 46, Shipping, which charged the Chief of the Bureau of Navigation and Steamboat Inspection with the execution of the laws relating to the collection of the tonnage tax. Section 3 of the former Appendix to Title 46 was repealed by Pub. L. 109–304, §19, Oct. 6, 2006, 120 Stat. 1710.

Statutory Notes and Related Subsidiaries

Analysis Regarding the CES Program; Effect on Implementation of Program

Pub. L. 100–203, title IX, §9501(c), Dec. 22, 1987, 101 Stat. 1330–380, as amended by Pub. L. 103–182, title VI, §691(b)(1), Dec. 8, 1993, 107 Stat. 2224; Pub. L. 114–125, title VIII, §802(d)(2), Feb. 24, 2016, 130 Stat. 210, provided that:

"(1) The Comptroller General of the United States shall conduct a comprehensive analysis, including a cost-benefit study, of the centralized cargo examination station (CES) concept from the perspective of both the United States Customs Service and business community users. The analysis shall be submitted on the same day to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate (hereinafter in this subsection referred to as the 'Committees') not later than March 30, 1988, and shall include recommendations as to how best to implement cargo inspection procedures.

"(2) The United States Customs Service—

"(A) may not, after the date of the enactment of this Act [Dec. 22, 1987], establish any new centralized cargo examination station at any ocean port, airport, or land border location unless the Customs Service provides to the Committees advance notice, in writing, of not less than 90 days regarding the proposed establishment; and

"(B) shall, on such date of enactment, suspend operations at each centralized cargo examination station that was operating at an airport on the day before such date until the 90th day after a date—

"(i) that is not earlier than the date on which the analysis required under paragraph (1) is submitted to the Committees, and

"(ii) on which the Customs Service provides to the Committees notice, in writing, that it intends to resume such operations at the station.

During the period of suspension of operations under subparagraph (B) at any centralized cargo examination station at an airport, the Secretary of the Treasury shall maintain customs operations and staffing at that airport at a level not less than that which was in effect immediately before the suspension took effect.

"(3) The Commissioner of U.S. Customs and Border Protection is authorized to obtain from the operators of centralized cargo examination stations information regarding the fees paid to them for the provision of services at these stations."

§4. Omitted

Editorial Notes

Codification

Section, act Mar. 4, 1923, ch. 251, §1, 42 Stat. 1453, related to appointment, compensation, and qualifications of director and assistant directors of customs. See sections 2071 to 2073 of this title.

§§5, 5a. Repealed. Pub. L. 91–271, title III, §321(a), (b), June 2, 1970, 84 Stat. 293

Section 5, R.S. §2613, act Sept. 21, 1922, ch. 356, title IV, §523, 42 Stat. 974, provided that collectors, comptrollers, and surveyors be appointed for four year terms.

Section 5a, act July 5, 1932, ch. 430, title I, 47 Stat. 584, abolished, except at the Port of New York, the offices of surveyor and appraiser, and those of their assistants and deputies, and transferred the duties of such officers to such persons as designated by the Secretary of the Treasury.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal effective with respect to articles entered, or withdrawn from warehouse for consumption, on or after Oct. 1, 1970, and such other articles entered or withdrawn from warehouse for consumption prior to such date, or with respect to which a protest has not been disallowed in whole or in part before Oct. 1, 1970, see section 203 of Pub. L. 91–271, set out as an Effective Date of 1970 Amendment note under section 1500 of this title.

§6. Designation of customs officers for foreign service; status; rejection of designated customs officer; applicability of civil service laws

Any officer of the customs service designated by the Secretary of the Treasury for foreign service, shall, through the Department of State, be regularly and officially attached to the diplomatic missions of the United States in the countries in which they are to be stationed, and when such officers are assigned to countries in which there are no diplomatic missions of the United States, appropriate recognition and standing with full facilities for discharging their official duties shall be arranged by the Department of State. The Secretary of State may reject the name of any such officer whose assignment to the foreign post for which he has been designated would, in his judgment, be prejudicial to the public policy of the United States. The appointment of such customs officers shall be made pursuant to the civil service laws and regulations upon the nomination of the principal officer in charge of the office to which such appointments are to be made.

(Mar. 4, 1923, ch. 251, §2, 42 Stat. 1453; Jan. 13, 1925, ch. 76, 43 Stat. 748; May 28, 1926, ch. 411, §1, 44 Stat. 669; June 17, 1930, ch. 497, title IV, §§518, 649, 46 Stat. 737, 762; June 25, 1948, ch. 646, §39, 62 Stat. 992; Pub. L. 91–271, title III, §303, June 2, 1970, 84 Stat. 292.)

Editorial Notes

Amendments

1970—Pub. L. 91–271 struck out provisions authorizing Secretary of the Treasury to appoint, prescribe designations and duties, and fix compensation of deputies and other customs officers, laborers, and other employees.

1948—Act June 25, 1948, struck out fourth sentence relating to appointment and compensation of clerks of Customs Court.

1930—Act June 17, 1930, §649, substituted "Treasury attachés" for "Customs attachés".

Act June 17, 1930, §518, authorized Secretary of the Treasury to appoint and fix compensation of clerks of Customs Court.

1926—Act May 28, 1926, substituted "United States Customs Court" for "Board of General Appraisers".

Statutory Notes and Related Subsidiaries

Effective Date of 1970 Amendment

Effective Date of 1948 Amendment

Act June 25, 1948, ch. 646, §38, 62 Stat. 992, provided that the amendment made by that act is effective Sept. 1, 1948.

Transfer of Functions

Executive Documents

Transfer of Functions

Functions of all officers of Department of the Treasury and functions of all agencies and employees of such Department transferred, with certain exceptions, to Secretary of the Treasury, with power vested in him to authorize their performance or performance of any of his functions, by any of such officers, agencies, and employees, by 1950 Reorg. Plan No. 26. §§1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, set out in the Appendix to Title 5, Government Organization and Employees.

§§6a to 6d. Repealed. Sept. 3, 1954, ch. 1263, §13(b), 68 Stat. 1231

Sections, act May 29, 1928, ch. 865, §§1–4, 45 Stat. 955, related to compensation. See sections 5101 et seq. and 5301 et seq. of Title 5, Government Organization and Employees.

Act Dec. 12, 1930, ch. 10, 46 Stat. 1026, formerly set out as a credit to these sections, was repealed by Pub. L. 89–554, §8(a), Sept. 6, 1966, 80 Stat. 648.

§6e. Overtime compensation based on standard or daylight saving time

On and after June 30, 1949, overtime compensation of customs officers and employees, as authorized by law, shall be based either on standard or daylight saving time, whichever is observed where overtime services are performed.

(June 30, 1949, ch. 286, title I, 63 Stat. 360.)

§§7 to 11. Repealed. Pub. L. 91–271, title III, §321(c)–(g), June 2, 1970, 84 Stat. 293

Section 7, act Mar. 4, 1923, ch. 251, §3, 42 Stat. 1453, authorized collectors, comptrollers, surveyors, and appraisers to appoint assistants, and collector at New York to appoint a solicitor to collector, all such appointments subject to approval of Secretary of the Treasury.

Section 8, R.S. §2629; acts Mar. 3, 1905, ch. 1413, §1, 33 Stat. 983; Mar. 4, 1923, ch. 251, §4, 42 Stat. 1453, set forth procedure for filling a vacancy in office of a collector, comptroller, surveyor, or appraiser.

Section 9, R.S. §2625, act Mar. 4, 1923, ch. 251, §3, 42 Stat. 1453, provided for performance of collector's duties in case of his disability.

Section 10, R.S. §2630; acts Mar. 4, 1923, ch. 251, §§2, 3, 42 Stat. 1453; Jan. 13, 1925, ch. 76, 43 Stat. 748, provided that in cases of occasional and necessary absence, or of sickness, any collector could exercise his powers and perform his duties by deputy.

Section 11, R.S. §2632; act June 17, 1930, ch. 497, title IV, §523, 46 Stat. 740, provided that in cases of occasional and necessary absence, or of sickness, every comptroller and surveyor could, respectively, exercise and perform his functions, powers, and duties by deputy.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

§§12 to 18. Repealed. Aug. 2, 1956, ch. 887, §4(a)(1)–(7), 70 Stat. 947

Sections 12 to 15 provided for appointment by Secretary of the Treasury of 30 special agents for purposes of checking the accounts of collectors and other customs officers for prevention of frauds, authorized regulations for the limitations on their number and compensation and authorized appointment of special agents to reside in foreign territory. Customs agents who perform functions formerly exercised by special agents are covered generally by section 2072 of this title.

Section 12 was based on R.S. §2649.

Section 13 was based on acts Mar. 4, 1911, ch. 285, 36 Stat. 1393; Mar. 4, 1923, ch. 251, §§1, 2, 5, 7, 42 Stat. 1453, 1454; Mar. 3, 1927, ch. 348, §3, 44 Stat. 1382.

Section 14 was based on R.S. §2651.

Section 15 was based on R.S. §2999.

Section 16, R.S. 2940; acts Mar. 4, 1923, ch. 251, §2, 42 Stat. 1453; Jan. 13, 1925, ch. 76, 43 Stat. 748, prescribed qualifications and special oath for customs appraiser at New York.

Section 17, R.S. §2941, prohibited only employees in office of appraiser at New York from engaging or being employed in any commercial activity.

Section 18, R.S. §2942, related to duties of appraiser and assistant appraiser at New York.

§§19, 20. Repealed. Pub. L. 89–554, §8(a), Sept. 6, 1966, 80 Stat. 646

Section 19, act Feb. 9, 1925, ch. 167, 43 Stat. 819, related to appraiser of merchandise at Baltimore.

Section 20, act Feb. 21, 1925, ch. 278, §1, 43 Stat. 957, related to office of appraiser of merchandise at Portland, Oregon.

§§21 to 24. Repealed. Aug. 2, 1956, ch. 887, §4(a)(8)–(11), (13), 70 Stat. 947

Sections 21 to 23 prescribed oath of office for customs officers and assistant appraisers.

Section 24 related to designation of persons to administer oath of office.

Section 21 was based on R.S. §2616.

Section 22 was based on R.S. §2614; act July 5, 1932, ch. 430, title 1, 47 Stat. 584.

Section 23 was based on R.S. §2615; July 5, 1932, ch. 430, title 1, 47 Stat. 584.

Section 24 was based on R.S. §2617; act Feb. 8, 1875, ch. 36, §11, 18 Stat. 309.

§§26 to 28. Repealed. Aug. 2, 1956, ch. 887, §4(a)(12)–(14), 70 Stat. 947

Section 26, R.S. §2611; act Feb. 8, 1875, ch. 36, §11, 18 Stat. 309, related to oath by special examiners of drugs. Functions formerly exercised by the special examiner of drugs are covered by section 381 of Title 21, Food and Drugs.

Section 27, acts Feb. 8, 1875, ch. 36, §11, 18 Stat. 309; Mar. 2, 1895, ch. 177, §5, 28 Stat. 807, related to oaths by subordinate customs officers.

Section 28, act Sept. 24, 1914, ch. 309, 38 Stat. 716, provided that headquarters of customs district of Florida should be at Tampa. Section 2 of this title vests authority in the President to change from time to time the location of headquarters of customs collection district and such authority was delegated to the Secretary of the Treasury by section 1 (a) of Executive Order 10289 of September 17, 1951, set out as a note under section 301 of Title 3, The President.

§29. Repealed. Aug. 26, 1935, ch. 689, §2, 49 Stat. 864

Section, act Mar. 15, 1898, ch. 68, §1, 30 Stat. 286, as supplemented by acts Jan. 28, 1915, ch. 20, §1, 38 Stat. 800; Mar. 4, 1923, ch. 251, §3, 42 Stat. 1453, related to administration of oaths by collectors and assistants.

Act Aug. 4, 1949, ch. 393, §20, 63 Stat. 561, also repealed act Jan. 28, 1915, ch. 20, §1, 38 Stat. 800, formerly credited to this section.

§30. Repealed. Aug. 2, 1956, ch. 887, §4(a)(34), 70 Stat. 948

Section, act Sept. 30, 1890, ch. 1126, 26 Stat. 511, related to administration of oaths by clerks and inspectors of customs.

§30a. Repealed. June 17, 1930, ch. 497, §651(a)(3), 46 Stat. 762, eff. June 18, 1930

Section, Res. Apr. 2, 1928, ch. 309, 45 Stat. 401, related to administration of oaths by officers and employees of customs service.

§§31, 32. Repealed. Pub. L. 92–310, title II, §226, June 6, 1972, 86 Stat. 206

Section 31, R.S. §§2619, 2620; act Feb. 27, 1877, ch. 69, 19 Stat. 245; Pub. L. 91–271, title III, §304, June 2, 1970, 84 Stat. 292, related to bonds of customs officers.

Section 32, R.S. §2620; Pub. L. 91–271, title III, §305, June 2, 1970, 84 Stat. 292, related to amounts, conditions for filing, and procedures for approval of bonds required of customs officers.

§§33 to 35. Repealed. Aug. 8, 1953, ch. 397, §2(a), 67 Stat. 507

Sections, R.S. §§2621 to 2623, prescribed various duties of the collectors of customs at each of the ports (1) where collectors, comptrollers and surveyors were appointed: (2) where only collectors and surveyors were appointed; and (3) where only collectors were appointed. The provisions of such sections, in so far as they related to accounting duties, are covered generally in chapters 33 and 35 of Title 31, Money and Finance.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal; Savings Provision

Repeal effective on and after thirtieth day following Aug. 8, 1953, and savings provision, see sections 1 and 23 of act Aug. 8, 1953.

§§36, 37. Repealed. Pub. L. 91–271, title III, §321(h), (i), June 2, 1970, 84 Stat. 293

Section 36, acts Feb. 6, 1907, ch. 471, 34 Stat. 880; Mar. 4, 1923, ch. 251, §2, 42 Stat. 1453; Jan. 13, 1925, ch. 76, 43 Stat. 748, enumerated duties of deputy collectors.

Section 37, R.S. §2633, authorized Secretary of the Treasury to clothe any deputy director at a port other than district headquarters with all powers of his principal appertaining to official acts.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

§38. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762, eff. June 18, 1930

Section, act Sept. 21, 1922, ch. 356, title IV, §523, 42 Stat. 974, related to powers and duties of comptrollers of customs. See section 1523 of this title.

§39. Repealed. Aug. 8, 1953, ch. 397, §2(a), 67 Stat. 507

Section, R.S. §2626, prescribed certain duties of comptrollers of customs at each of ports where collectors, comptrollers and surveyors were appointed. The provisions of such section, in so far as it related to accounting duties, is covered generally in chapters 33 and 35 of Title 31, Money and Finance.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal; Savings Provision

Repeal effective on and after thirtieth day following Aug. 8, 1953, and savings provision, see sections 1 and 23 of act Aug. 8, 1953.

§40. Repealed. Aug. 2, 1956, ch. 887, §4(a)(15), 70 Stat. 947

Section, R.S. §2627; act June 17, 1930, ch. 497, title IV, §523, 46 Stat. 740, related to duties of surveyor of customs. Section 5a of this title abolished the offices of surveyor of customs at all ports except New York.

§41. Repealed. Feb. 28, 1933, ch. 131, §1, 47 Stat. 1349

Section, R.S. §2628, prescribed duties of surveyors where only surveyors were appointed.

§§42 to 45. Repealed. Aug. 8, 1953, ch. 397, §2(a), 67 Stat. 507

Sections, R.S. §§2639 to 2641, 2643, related to various accounting duties of collectors, comptrollers, and surveyors of customs. Those provisions are covered generally in chapters 33 and 35 of Title 31, Money and Finance.

Section 42 was amended by act July 31, 1894, ch. 174, §19, 28 Stat. 210.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal; Savings Provision

Repeal effective on and after thirtieth day following Aug. 8, 1953, and savings provision, see sections 1 and 23 of act Aug. 8, 1953.

§§46, 47. Repealed. Feb. 28, 1933, ch. 131, §1, 47 Stat. 1349

Sections, R.S. §§2644 and 2645, respectively, related to rendition of monthly and quarterly estimates and accounts of certain collectors.

§48. Repealed. Aug. 2, 1946, ch. 744, §2, 60 Stat. 807, eff. Nov. 1, 1946

Section, acts Mar. 4, 1923, ch. 251, §5, 42 Stat. 1454; June 17, 1930, ch. 497, title IV, §645(b), 46 Stat. 761, related to travel, subsistence, and transportation expenses of customs officers and employees. These provisions are covered generally in chapter 57 of Title 5, Government Organization and Employees.

§49. Repealed. Aug. 26, 1935, ch. 689, §1, 49 Stat. 864

Section, R.S. §1790, related to restriction on payment for services of officers or other persons in customs service.

§§50, 51. Repealed. Pub. L. 89–554, §8(a), Sept. 6, 1966, 80 Stat. 642, 645, 650

Section 50, acts Aug. 24, 1912, ch. 355, §8, 37 Stat. 487; June 6, 1939, ch. 185, 53 Stat. 810, authorized collectors of customs to administer oaths to expense accounts.

Section 51, act Mar. 4, 1923, ch. 251, §7, 42 Stat. 1454, provided limitations on compensation.

Statutory Notes and Related Subsidiaries

Additional Repeal

Section 51 was additionally repealed by Pub. L. 91–271, title III, §321(j), June 2, 1970, 84 Stat. 293.

§52. Payment of compensation and expenses

The compensation of all customs officers and employees provided for by sections 6, 7, 8, 13, and 51 of this title, and the expenses authorized by section 48 of this title, shall be paid from the appropriation for the collection of the revenue from customs.

(Mar. 4, 1923, ch. 251, §6, 42 Stat. 1454; Mar. 3, 1927, ch. 348, §3(c), 44 Stat. 1382.)

Editorial Notes

References in Text

Sections 7 and 8 of this title, referred to in text, were repealed by Pub. L. 91–271, title III, §321(c), (d), June 2, 1970, 84 Stat. 293.

Section 13 of this title, referred to in text, was repealed by act Aug. 2, 1956, ch. 887, §4(a)(2), 70 Stat. 947.

Section 48 of this title, referred to in text, was repealed by act Aug. 2, 1946, ch. 744, §2, 60 Stat. 807, eff. Nov. 1, 1946. See section 5724 of Title 5, Government Organization and Employees.

Section 51 of this title, referred to in text, was repealed by Pub. L. 89–554, §8(a), Sept. 6, 1966, 80 Stat. 645. See, also, Additional Repeal note set out thereunder.

Codification

Act Mar. 3, 1927, abolished the offices of Director and Assistant Director of Customs.

§§53 to 57. Repealed. Aug. 2, 1956, ch. 887, §4(a)(16)–(20), 70 Stat. 947

Section 53, R.S. §2687, provided for apportionment of compensation according to time served. See, generally, sections 5504 and 6101 of Title 5, Government Organization and Employees.

Section 54, R.S. §2646, related to books to be furnished to collectors and other officers.

Section 55, R.S. §2647; acts Aug. 24, 1912, ch. 355, 37 Stat. 434; June 17, 1930, ch. 497, title IV, §523, 46 Stat. 740, provided that collectors of customs, and comptrollers and surveyors performing functions of collectors, should render quarterly accounts to Secretary of the Treasury of fines collected, moneys received as rents, etc.

Section 56, R.S. §2944, related to additional hours of service at public stores in New York.

Section 57, R.S. §2648; act Aug. 24, 1912, ch. 355, §1, 37 Stat. 434, related to sale of blanks by collectors and surveyors.

§58. Repealed. Pub. L. 95–410, title II, §214(a), Oct. 3, 1978, 92 Stat. 904

Section, R.S. §2654; acts Aug. 24, 1912, ch. 355, 37 Stat. 434; June 2, 1970, Pub. L. 91–271, title III, §307, 84 Stat. 292, provided for fees of customs officers for eleven enumerated types of services. See section 58a of this title.

§58a. Fees for services of customs officers

The Secretary may charge such fees as may be necessary to cover the costs of providing services similar to or the same as services furnished by customs officers under the sections repealed by subsection (a).

(Pub. L. 95–410, title II, §214(b), Oct. 3, 1978, 92 Stat. 904.)

Editorial Notes

References in Text

The sections repealed by subsection (a), referred to in text, means the sections repealed by Pub. L. 95–410, §214(a), which provided: "Sections 2654, 4381, 4382, and 4383 of the Revised Statutes of the United States (19 U.S.C. 58 and 46 U.S.C. 329, 330, and 333) are each repealed."

§58b. User fee for customs services at certain small airports and other facilities

(a) Authorized airports, seaports, or other facilities

The Secretary of the Treasury shall make customs services available and charge a fee for the use of such customs services at—

(1) the airport located at Lebanon, New Hampshire,

(2) the airport located at Pontiac/Oakland, Michigan, and

(3) any other airport, seaport, or other facility designated by the Secretary of the Treasury under subsection (c).

(b) Liability for and amount of fee

The fee which is charged under subsection (a) shall be paid by each person using the customs services at the airport, seaport, or other facility and shall be in an amount equal to the expenses incurred by the Secretary of the Treasury in providing the customs services which are rendered to such person at such airport, seaport, or other facility (including the salary and expenses of individuals employed by the Secretary of the Treasury to provide such customs services).

(c) Justification for service

The Secretary of the Treasury may designate airports, seaports, and other facilities under this subsection. An airport, seaport, or other facility may be designated under this subsection only if—

(1) the Secretary of the Treasury has made a determination that the volume or value of business cleared through such airport, seaport, or other facility is insufficient to justify the availability of customs services at such airport, seaport, or other facility, and

(2) the governor of the State in which such airport, seaport, or other facility is located approves such designation.

(d) Failure to pay fee

Any person who, after notice and demand for payment of any fee charged under subsection (a), fails to pay such fee shall be guilty of a misdemeanor and if convicted thereof shall pay a fine that does not exceed an amount equal to 200 percent of such fee.

(e) Small airport, seaport, or other facility account; expenditures for services

Fees collected by the Secretary of the Treasury under subsection (a) with respect to the provision of services at an airport, seaport, or other facility shall be deposited in an account within the Treasury of the United States that is specially designated for such airport, seaport, or other facility. The Secretary of the Treasury is authorized and directed to pay out of any funds available in such account any expenses incurred by the Federal Government in providing customs services at such airport, seaport, or other facility (including expenses incurred for the salaries and expenses of individuals employed to provide such services). None of the funds deposited into such account shall be available for any purpose other than making payments authorized under the preceding sentence.

(f) Customs services for foreign trade zones or subzones

For purposes of this section, customs services provided in connection with, or with respect to, any foreign trade zone or subzone that is located at, or in the vicinity of, any airport, seaport, or other facility described in subsection (a) or designated under subsection (c) shall be considered to be customs services provided at such airport, seaport, or other facility.

(Pub. L. 98–573, title II, §236, Oct. 30, 1984, 98 Stat. 2992; Pub. L. 99–190, §142, Dec. 19, 1985, 99 Stat. 1324; Pub. L. 99–272, title XIII, §13032, Apr. 7, 1986, 100 Stat. 310; Pub. L. 100–418, title I, §1905, Aug. 23, 1988, 102 Stat. 1313; Pub. L. 101–207, §3(c)(2), (f)(1), Dec. 7, 1989, 103 Stat. 1834, 1835.)

Editorial Notes

Amendments

1989—Pub. L. 101–207, §3(f)(1)(C), inserted "and other facilities" after "airports" in section catchline.

Subsecs. (a)(3), (b). Pub. L. 101–207, §3(f)(1)(A), inserted ", seaport, or other facility" after "airport" wherever appearing.

Subsec. (c). Pub. L. 101–207, §3(f)(1)(A), (B), inserted ", seaports, and other facilities" after "airports" in introductory provisions and ", seaport, or other facility" after "airport" wherever appearing.

Subsec. (e). Pub. L. 101–207, §3(f)(1)(A), inserted ", seaport, or other facility" after "airport" wherever appearing.

Subsec. (f). Pub. L. 101–207, §3(c)(2), (f)(1)(A), added subsec. (f) and inserted ", seaport, or other facility" after "airport" in two places.

1988—Subsec. (a)(2), (3). Pub. L. 100–418, §1905(1)–(3), added par. (2) and redesignated former par. (2) as (3).

Subsec. (c). Pub. L. 100–418, §1905(4), struck out "20" before "airports".

1986—Subsec. (c). Pub. L. 99–272, §13032(1), made amendment identical to Pub. L. 99–190, substituting "20 airports" for "4 airports".

Subsec. (e). Pub. L. 99–272, §13032(2), substituted last two sentences for former last sentence which read as follows: "The funds in such account shall only be available, as provided by appropriation Acts, for expenditures relating to the provision of customs services at such airport (including expenditures for the salaries and expenses of individuals employed to provide such services)."

1985—Subsec. (c). Pub. L. 99–190 substituted "20 airports" for "4 airports".

Statutory Notes and Related Subsidiaries

Effective Date

Section effective on 15th day after Oct. 30, 1984, see section 214(a), (b) of Pub. L. 98–573, set out as an Effective Date of 1984 Amendment note under section 1304 of this title.

Transfer of Functions

§58b–1. Expenses from fees collected

Beginning in fiscal year 1998 and thereafter, such sums as may be necessary for expenses for the provision of Customs services at certain small airports or other facilities when authorized by law and designated by the Secretary of the Treasury, including expenditures for the salary and expenses of individuals employed to provide such services, to be derived from fees collected by the Secretary pursuant to section 58b of this title for each of these airports or other facilities when authorized by law and designated by the Secretary, and to remain available until expended.

(Pub. L. 105–61, title I, Oct. 10, 1997, 111 Stat. 1279.)

Statutory Notes and Related Subsidiaries

Transfer of Functions

§58c. Fees for certain customs services

(a) Schedule of fees

In addition to any other fee authorized by law, the Secretary of the Treasury shall charge and collect the following fees (subject to adjustment under subsection (l)) for the provision of customs services in connection with the following:

(1) For the arrival of a commercial vessel of 100 net tons or more, $397.

(2) For the arrival of a commercial truck, $5.

(3) For the arrival of each railroad car carrying passengers or commercial freight, $7.50.

(4) For all arrivals made during a calendar year by a private vessel or private aircraft, $25.

(5)(A) Subject to subparagraph (B), for the arrival of each passenger aboard a commercial vessel or commercial aircraft from a place outside the United States (other than a place referred to in subsection (b)(1)(A)(i) of this section), $5.

(B) For the arrival of each passenger aboard a commercial vessel from a place referred to in subsection (b)(1)(A)(i) of this section, $1.75.

(6) For each item of dutiable mail for which a document is prepared by a customs officer (other than an item subject to a fee under subsection (b)(9)(D)), $5.

(7) For each customs broker permit held by an individual, partnership, association, or corporate customs broker, $125 per year.

(8) For the arrival of a barge or other bulk carrier from Canada or Mexico, $100.

(9)(A) For the processing of merchandise that is formally entered or released during any fiscal year, a fee in an amount equal to 0.21 ¹ percent ad valorem, unless adjusted under subparagraph (B).

(B)(i) The Secretary of the Treasury may adjust the ad valorem rate specified in subparagraph (A) to an ad valorem rate (but not to a rate of more than 0.21 ¹ percent nor less than 0.15 percent) and the amounts specified in subsection (b)(8)(A)(i) (but not to more than $485 nor less than $21) to rates and amounts which would, if charged, offset the salaries and expenses that will likely be incurred by the Customs Service in the processing of such entries and releases during the fiscal year in which such costs are incurred.

(ii) In determining the amount of any adjustment under clause (i), the Secretary of the Treasury shall take into account whether there is a surplus or deficit in the fund established under subsection (f) with respect to the provision of customs services for the processing of formal entries and releases of merchandise.

(iii) An adjustment may not be made under clause (i) with respect to the fee charged during any fiscal year unless the Secretary of the Treasury—

(I) not later than 45 days after the date of the enactment of the Act providing full-year appropriations for the Customs Service for that fiscal year, publishes in the Federal Register a notice of intent to adjust the fee under this paragraph and the amount of such adjustment;

(II) provides a period of not less than 30 days following publication of the notice described in subclause (I) for public comment and consultation with the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives regarding the proposed adjustment and the methodology used to determine such adjustment;

(III) upon the expiration of the period provided under subclause (II), notifies such committees in writing regarding the final determination to adjust the fee, the amount of such adjustment, and the methodology used to determine such adjustment; and

(IV) upon the expiration of the 15-day period following the written notification described in subclause (III), submits for publication in the Federal Register notice of the final determination regarding the adjustment of the fee.

(iv) The 15-day period referred to in clause (iii)(IV) shall be computed by excluding—

(I) the days on which either House is not in session because of an adjournment of more than 3 days to a day certain or an adjournment of the Congress sine die; and

(II) any Saturday and Sunday, not excluded under subclause (I), when either House is not in session.

(v) An adjustment made under this subparagraph shall become effective with respect to formal entries and releases made on or after the 15th calendar day after the date of publication of the notice described in clause (iii)(IV) and shall remain in effect until adjusted under this subparagraph.

(C) Any fee charged under this paragraph, whether or not adjusted under subparagraph (B), is subject to the limitations in subsection (b)(8)(A).

(10) For the processing of merchandise that is informally entered or released, other than at—

(A) a centralized hub facility,

(B) an express consignment carrier facility, or

(C) a small airport or other facility to which section 58b of this title applies, if more than 25,000 informal entries were cleared through such airport or facility during the fiscal year preceding such entry or release (other than Inbound EMS items described in subsection (b)(9)(D)),

a fee of—

(i) $2 if the entry or release is automated and not prepared by customs personnel;

(ii) $6 if the entry or release is manual and not prepared by customs personnel; or

(iii) $9 if the entry or release, whether automated or manual, is prepared by customs personnel.

For provisions relating to the informal entry or release of merchandise at facilities referred to in subparagraphs (A), (B), and (C), or of Inbound EMS items described in subsection (b)(9)(D), see subsection (b)(9).

(b) Limitations on fees

(1)(A) Except as provided in subsection (a)(5)(B) of this section, no fee may be charged under subsection (a) of this section for customs services provided in connection with—

(i) the arrival of any passenger whose journey—

(I) originated in a territory or possession of the United States; or

(II) originated in the United States and was limited to territories and possessions of the United States;

(ii) the arrival of any railroad car the journey of which originates and terminates in the same country, but only if no passengers board or disembark from the train and no cargo is loaded or unloaded from such car while the car is within any country other than the country in which such car originates and terminates;

(iii) the arrival of a ferry, except for a ferry whose operations begin on or after August 1, 1999, and that operates south of 27 degrees latitude and east of 89 degrees longitude; or

(iv) the arrival of any passenger on board a commercial vessel traveling only between ports which are within the customs territory of the United States.

(B) The exemption provided for in subparagraph (A) shall not apply in the case of the arrival of any passenger on board a commercial vessel whose journey originates and terminates at the same place in the United States if there are no intervening stops.

(2) No fee may be charged under subsection (a)(2) for the arrival of a commercial truck during any calendar year after a total of $100 in fees (subject to adjustment under subsection (l)) has been paid to the Secretary of the Treasury for the provision of customs services for all arrivals of such commercial truck during such calendar year.

(3) No fee may be charged under subsection (a)(3) for the arrival of a railroad car whether passenger or freight during any calendar year after a total of $100 in fees (subject to adjustment under subsection (l)) has been paid to the Secretary of the Treasury for the provision of customs services for all arrivals of such passenger or freight rail car during such calendar year.

(4)(A) No fee may be charged under subsection (a)(5) with respect to the arrival of any passenger—

(i) who is in transit to a destination outside the customs territory of the United States, and

(ii) for whom customs inspectional services are not provided.

(B) In the case of a commercial vessel making a single voyage involving 2 or more United States ports with respect to which the passengers would otherwise be charged a fee pursuant to subsection (a)(5), such fee shall be charged only 1 time for each passenger.

(5) No fee may be charged under subsection (a)(1) for the arrival of—

(A) a vessel during a calendar year after a total of $5,955 in fees (subject to adjustment under subsection (l)) charged under paragraph (1) or (8) of subsection (a) has been paid to the Secretary of the Treasury for the provision of customs services for all arrivals of such vessel during such calendar year,

(B) any vessel which, at the time of the arrival, is being used solely as a tugboat, or

(6) No fee may be charged under subsection (a)(8) for the arrival of a barge or other bulk carrier during a calendar year after a total of $1,500 in fees (subject to adjustment under subsection (l)) charged under paragraph (1) or (8) of subsection (a) has been paid to the Secretary of the Treasury for the provision of customs services for all arrivals of such barge or other bulk carrier during such calendar year.

(7) No fee may be charged under paragraph (2), (3), or (4) of subsection (a) for the arrival of any—

(A) commercial truck,

(B) railroad car, or

that is being transported, at the time of the arrival, by any vessel that is not a ferry.

(8)(A)(i) Subject to clause (ii), the fee charged under subsection (a)(9) for the formal entry or release of merchandise may not exceed $485 or be less than $25, unless adjusted pursuant to subsection (a)(9)(B) or (l).

(ii) A surcharge of $3 (subject to adjustment under subsection (l)) shall be added to the fee determined after application of clause (i) for any manual entry or release of merchandise.

(B) No fee may be charged under subsection (a)(9) or (10) for the processing of any article that is—

(i) provided for under any item in chapter 98 of the Harmonized Tariff Schedule of the United States, except subheading 9802.00.60 or 9802.00.80,

(ii) a product of an insular possession of the United States, or

(iii) a product of any country listed in subdivision (c)(ii)(B) or (c)(v) of general note 3 to such Schedule.

(i) expenses incurred by the Secretary of the Treasury in the processing of merchandise do not include costs incurred in—

(I) air passenger processing,

(II) export control, or

(III) international affairs, and

(ii) any reference to a manual formal or informal entry or release includes any entry or release filed by a broker or importer that requires the inputting of cargo selectivity data into the Automated Commercial System by customs personnel, except when—

(I) the broker or importer is certified as an ABI cargo release filer under the Automated Commercial System at any port within the United States, or

(II) the entry or release is filed at ports prior to the full implementation of the cargo selectivity data system by the Customs Service at such ports.

(D) The fee charged under subsection (a)(9) or (10) with respect to the processing of merchandise shall—

(i) be paid by the importer of record of the merchandise;

(ii) except as otherwise provided in this paragraph, be based on the value of the merchandise as determined under section 1401a of this title;

(iii) in the case of merchandise classified under subheading 9802.00.60 of the Harmonized Tariff Schedule of the United States, be applied to the value of the foreign repairs or alterations to the merchandise;

(iv) in the case of merchandise classified under heading 9802.00.80 of such Schedule, be applied to the full value of the merchandise, less the cost or value of the component United States products;

(v) in the case of agricultural products of the United States that are processed and packed in a foreign trade zone, be applied only to the value of material used to make the container for such merchandise, if such merchandise is subject to entry and the container is of a kind normally used for packing such merchandise; and

(vi) in the case of merchandise entered from a foreign trade zone (other than merchandise to which clause (v) applies), be applied only to the value of the privileged or nonprivileged foreign status merchandise under section 3 of the Act of June 18, 1934 (commonly known as the Foreign Trade Zones Act, 19 U.S.C. 81c).

With respect to merchandise that is classified under subheading 9802.00.60 or heading 9802.00.80 of such Schedule and is duty-free, the Secretary may collect the fee charged on the processing of the merchandise under subsection (a)(9) or (10) on the basis of aggregate data derived from financial and manufacturing reports used by the importer in the normal course of business, rather than on the basis of entry-by-entry accounting.

(E) For purposes of subsection (a)(9) and (10), merchandise is entered or released, as the case may be, if the merchandise is—

(i) permitted or released under section 1448(b) of this title,

(ii) entered or released from customs custody under section 1484(a)(1)(A) of this title, or

(iii) withdrawn from warehouse for consumption.

(9)(A) With respect to the processing of letters, documents, records, shipments, merchandise, or any other item that is valued at an amount that is $2,000 or less (or such higher amount as the Secretary of the Treasury may set by regulation pursuant to section 1498 of this title and subject to adjustment under subsection (l)), except such items entered for transportation and exportation or immediate exportation at a centralized hub facility, an express consignment carrier facility, or a small airport or other facility, the following reimbursements and payments are required:

(i) In the case of a small airport or other facility—

(I) the reimbursement which such facility is required to make during the fiscal year under section 9701 of title 31 or section 58b of this title; and

(II) an annual payment by the facility to the Secretary of the Treasury, which is in lieu of the payment of fees under subsection (a)(10) for such fiscal year, in an amount equal to the reimbursement under subclause (I).

(ii) Notwithstanding subsection (e)(6) and subject to the provisions of subparagraph (B), in the case of an express consignment carrier facility or centralized hub facility—

(I) $.66 per individual airway bill or bill of lading (subject to adjustment under subsection (l)); and

(II) if the merchandise is formally entered, the fee provided for in subsection (a)(9), if applicable.

(B)(i) Beginning in fiscal year 2004, the Secretary of the Treasury may adjust (not more than once per fiscal year) the amount described in subparagraph (A)(ii) to an amount that is not less than $.35 and not more than $1.00 per individual airway bill or bill of lading (subject to adjustment under subsection (l)). The Secretary shall provide notice in the Federal Register of a proposed adjustment under the preceding sentence and the reasons therefor and shall allow for public comment on the proposed adjustment.

(ii) Notwithstanding section 1451 of this title, the payment required by subparagraph (A)(ii)(I) or (II) shall be the only payment required for reimbursement of the Customs Service in connection with the processing of an individual airway bill or bill of lading in accordance with such subparagraph and for providing services at express consignment carrier facilities or centralized hub facilities, except that the Customs Service may require such facilities to cover expenses of the Customs Service for adequate office space, equipment, furnishings, supplies, and security.

(iii)(I) The payment required by subparagraph (A)(ii) and clause (ii) of this subparagraph shall be paid on a quarterly basis by the carrier using the facility to the Customs Service in accordance with regulations prescribed by the Secretary of the Treasury.

(II) 50 percent of the amount of payments received under subparagraph (A)(ii) and clause (ii) of this subparagraph shall, in accordance with section 1524 of this title, be deposited in the Customs User Fee Account and shall be used to directly reimburse each appropriation for the amount paid out of that appropriation for the costs incurred in providing services to express consignment carrier facilities or centralized hub facilities. Amounts deposited in accordance with the preceding sentence shall be available until expended for the provision of customs services to express consignment carrier facilities or centralized hub facilities.

(III) Notwithstanding section 1524 of this title, the remaining 50 percent of the amount of payments received under subparagraph (A)(ii) and clause (ii) of this subparagraph shall be paid to the Secretary of the Treasury, which is in lieu of the payment of fees under subsection (a)(10) of this section.

(i) The terms "centralized hub facility" and "express consignment carrier facility" have the respective meanings that are applied to such terms in part 128 of chapter I of title 19, Code of Federal Regulations. Nothing in this paragraph shall be construed as prohibiting the Secretary of the Treasury from processing merchandise that is informally entered or released at any centralized hub facility or express consignment carrier facility during the normal operating hours of the Customs Service, subject to reimbursement and payment under subparagraph (A).

(ii) The term "small airport or other facility" means any airport or facility to which section 58b of this title applies, if more than 25,000 informal entries were cleared through such airport or facility during the preceding fiscal year.

(D)(i) With respect to the processing of items that are sent to the United States through the international postal network by "Inbound Express Mail service" or "Inbound EMS" (as that service is described in the mail classification schedule referred to in section 3631 of title 39), the following payments are required:

(I) $1 per Inbound EMS item.

(II) If an Inbound EMS item is formally entered, the fee provided for under subsection (a)(9), if applicable.

(ii) Notwithstanding section 1451 of this title, the payments required by clause (i), as allocated pursuant to clause (iii)(I), shall be the only payments required for reimbursement of U.S. Customs and Border Protection for customs services provided in connection with the processing of an Inbound EMS item.

(iii)(I) The payments required by clause (i)(I) shall be allocated as follows:

(aa) 50 percent of the amount of the payments shall be paid on a quarterly basis by the United States Postal Service to the Commissioner of U.S. Customs and Border Protection in accordance with regulations prescribed by the Secretary of the Treasury to reimburse U.S. Customs and Border Protection for customs services provided in connection with the processing of Inbound EMS items.

(bb) 50 percent of the amount of the payments shall be retained by the Postal Service to reimburse the Postal Service for services provided in connection with the customs processing of Inbound EMS items.

(II) Payments received by U.S. Customs and Border Protection under subclause (I)(aa) shall, in accordance with section 1524 of this title, be deposited in the Customs User Fee Account and used to directly reimburse each appropriation for the amount paid out of that appropriation for the costs incurred in providing services to international mail facilities. Amounts deposited in accordance with the preceding sentence shall be available until expended for the provision of such services.

(III) Payments retained by the Postal Service under subclause (I)(bb) shall be used to directly reimburse the Postal Service for the costs incurred in providing services in connection with the customs processing of Inbound EMS items.

(iv) Beginning in fiscal year 2021, the Secretary, in consultation with the Postmaster General, may adjust, not more frequently than once each fiscal year, the amount described in clause (i)(I) to an amount commensurate with the costs of services provided in connection with the customs processing of Inbound EMS items, consistent with the obligations of the United States under international agreements.

(10)(A) The fee charged under subsection (a)(9) or (10) with respect to goods of Canadian origin (as determined under section 202 of the United States-Canada Free-Trade Agreement Implementation Act of 1988) when the United States-Canada Free-Trade Agreement is in force shall be in accordance with article 403 of that Agreement.

(B) No fee may be charged under paragraph (9) or (10) of subsection (a) with respect to goods that qualify as originating goods under section 4531 of this title or qualify for duty-free treatment under Annex 6–A of the USMCA (as defined in section 4502 of this title). Any service for which an exemption from such fee is provided by reason of this paragraph may not be funded with money contained in the Customs User Fee Account.

Any service for which an exemption from such fee is provided by reason of this paragraph may not be funded with money contained in the Customs User Fee Account.

(11) No fee may be charged under subsection (a)(9) or (10) with respect to products of Israel if an exemption with respect to the fee is implemented under section 112 of the Customs and Trade Act of 1990.

(12) No fee may be charged under subsection (a)(9) or (10) with respect to goods that qualify as originating goods under section 202 of the United States-Chile Free Trade Agreement Implementation Act. Any service for which an exemption from such fee is provided by reason of this paragraph may not be funded with money contained in the Customs User Fee Account.

(13) No fee may be charged under subsection (a)(9) or (10) with respect to goods that qualify as originating goods under section 202 of the United States-Singapore Free Trade Agreement Implementation Act. Any service for which an exemption from such fee is provided by reason of this paragraph may not be funded with money contained in the Customs User Fee Account.

(14) No fee may be charged under subsection (a)(9) or (10) with respect to goods that qualify as originating goods under section 203 of the United States-Australia Free Trade Agreement Implementation Act. Any service for which an exemption from such fee is provided by reason of this paragraph may not be funded with money contained in the Customs User Fee Account.

(15) No fee may be charged under subsection (a)(9) or (10) with respect to goods that qualify as originating goods under section 4033 of this title. Any service for which an exemption from such fee is provided by reason of this paragraph may not be funded with money contained in the Customs User Fee Account.

(16) No fee may be charged under subsection (a)(9) or (10) with respect to goods that qualify as originating goods under section 202 of the United States-Bahrain Free Trade Agreement Implementation Act. Any service for which an exemption from such fee is provided by reason of this paragraph may not be funded with money contained in the Customs User Fee Account.

(17) No fee may be charged under subsection (a)(9) or (10) with respect to goods that qualify as originating goods under section 202 of the United States-Oman Free Trade Agreement Implementation Act. Any service for which an exemption from such fee is provided by reason of this paragraph may not be funded with money contained in the Customs User Fee Account.

(18) No fee may be charged under subsection (a)(9) or (10) with respect to goods that qualify as originating goods under section 203 of the United States-Peru Trade Promotion Agreement Implementation Act. Any service for which an exemption from such fee is provided by reason of this paragraph may not be funded with money contained in the Customs User Fee Account.

(19) No fee may be charged under subsection (a)(9) or (10) with respect to goods that qualify as originating goods under section 202 of the United States–Korea Free Trade Agreement Implementation Act. Any service for which an exemption from such fee is provided by reason of this paragraph may not be funded with money contained in the Customs User Fee Account.

(20) No fee may be charged under subsection (a)(9) or (10) with respect to goods that qualify as originating goods under section 203 of the United States–Colombia Trade Promotion Agreement Implementation Act. Any service for which an exemption from such fee is provided by reason of this paragraph may not be funded with money contained in the Customs User Fee Account.

(21) No fee may be charged under subsection (a)(9) or (10) with respect to goods that qualify as originating goods under section 203 of the United States–Panama Trade Promotion Agreement Implementation Act. Any service for which an exemption from such fee is provided by reason of this paragraph may not be funded with money contained in the Customs User Fee Account.

(c) Definitions

For purposes of this section—

(1) The term "ferry" means any vessel which is being used—

(A) to provide transportation only between places that are no more than 300 miles apart, and

(B) to transport only—

(i) passengers, or

(ii) vehicles, or railroad cars, which are being used, or have been used, in transporting passengers or goods.

(2) The term "arrival" means arrival at a port of entry in the customs territory of the United States.

(3) The term "customs territory of the United States" has the meaning given to such term by general note 2 of the Harmonized Tariff Schedule of the United States.

(4) The term "customs broker permit" means a permit issued under section 1641(c) of this title.

(5) The term "barge or other bulk carrier" means any vessel which—

(A) is not self-propelled, or

(B) transports fungible goods that are not packaged in any form.

(d) Collection

(1) Each person that issues a document or ticket to an individual for transportation by a commercial vessel or commercial aircraft into the customs territory of the United States shall—

(A) collect from that individual the fee charged under subsection (a)(5) at the time the document or ticket is issued; and

(B) separately identify on that document or ticket the fee charged under subsection (a)(5) as a Federal inspection fee.

(2) If—

(A) a document or ticket for transportation of a passenger into the customs territory of the United States is issued in a foreign country; and

(B) the fee charged under subsection (a)(5) is not collected at the time such document or ticket is issued;

the person providing transportation to such passenger shall collect such fee at the time such passenger departs from the customs territory of the United States and shall provide such passenger a receipt for the payment of such fee.

(3) The person who collects fees under paragraph (1) or (2) shall remit those fees to the Secretary of the Treasury at any time before the date that is 31 days after the close of the calendar quarter in which the fees are collected.

(4)(A) Notice of the date on which payment of the fee imposed by subsection (a)(7) is due shall be published by the Secretary of the Treasury in the Federal Register by no later than the date that is 60 days before such due date.

(B) A customs broker permit may be revoked or suspended for nonpayment of the fee imposed by subsection (a)(7) only if notice of the date on which payment of such fee is due was published in the Federal Register at least 60 days before such due date.

(C) The customs broker's license issued under section 1641(b) of this title may not be revoked or suspended merely by reason of nonpayment of the fee imposed under subsection (a)(7).

(e) Provision of customs services

(1)(A) Notwithstanding section 1451 of this title or any other provision of law (other than subparagraph (B) and paragraph (2)), the customs services required to be provided to passengers upon arrival in the United States shall be adequately provided in connection with scheduled airline flights at customs serviced airports when needed and at no cost (other than the fees imposed under subsection (a)) to airlines and airline passengers.

(B)(i) An appropriate officer of U.S. Customs and Border Protection may assign a sufficient number of employees of U.S. Customs and Border Protection (if available) to perform services described in clause (ii) for a charter air carrier (as defined in section 40102 of title 49) for a charter flight arriving after normal operating hours at an airport that is an established port of entry serviced by U.S. Customs and Border Protection, notwithstanding that overtime funds for those services are not available, if the charter air carrier—

(I) not later than 4 hours before the flight arrives, specifically requests that such services be provided; and

(II) pays any overtime fees incurred in connection with such services.

(ii) Services described in this clause are customs services for passengers and their baggage or any other similar service that could lawfully be performed during regular hours of operation.

(2)(A) This subsection shall not apply with respect to any airport, seaport, or other facility to which section 58b of this title applies.

(B) Subparagraph (C) of paragraph (6) shall not apply with respect to any foreign trade zone or subzone that is located at, or in the vicinity of, an airport, seaport, or other facility to which section 58b of this title applies.

(3) Notwithstanding section 1451 of this title or any other provision of law—

(A) the customs services required to be provided to passengers upon arrival in the United States shall be adequately provided in connection with scheduled airline flights when needed at places located outside the customs territory of the United States at which a customs officer is stationed for the purpose of providing such customs services, and

(B) other than the fees imposed under subsection (a), the airlines and airline passengers shall not be required to reimburse the Secretary of the Treasury for the costs of providing overtime customs inspectional services at such places.

(4) Notwithstanding any other provision of law, all customs services (including, but not limited to, normal and overtime clearance and preclearance services) shall be adequately provided, when requested, for—

(A) the clearance of any commercial vessel, vehicle, or aircraft or its passengers, crew, stores, material, or cargo arriving, departing, or transiting the United States;

(B) the preclearance at any customs facility outside the United States of any commercial vessel, vehicle or aircraft or its passengers, crew, stores, material, or cargo; and

(C) the inspection or release of commercial cargo or other commercial shipments being entered into, or withdrawn from, the customs territory of the United States.

(5) For purposes of this subsection, customs services shall be treated as being "adequately provided" if such of those services that are necessary to meet the needs of parties subject to customs inspection are provided in a timely manner taking into account factors such as—

(A) the unavoidability of weather, mechanical, and other delays;

(B) the necessity for prompt and efficient passenger and baggage clearance;

(D) the desirability or unavoidability of late night and early morning arrivals from various time zones;

(E) the availability (in accordance with regulations prescribed under subsection (g)(2)) of customs personnel and resources; and

(F) the need for specific enforcement checks.

(6) Notwithstanding any other provision of law except paragraph (2), during any period when fees are authorized under subsection (a), no charges, other than such fees, may be collected—

(A) for any—

(i) cargo inspection, clearance, or other customs activity, expense, or service performed (regardless whether performed outside of normal business hours on an overtime basis), or

(ii) customs personnel provided,

in connection with the arrival or departure of any commercial vessel, vehicle, or aircraft, or its passengers, crew, stores, material, or cargo, in the United States;

(B) for any preclearance or other customs activity, expense, or service performed, and any customs personnel provided, outside the United States in connection with the departure of any commercial vessel, vehicle, or aircraft, or its passengers, crew, stores, material, or cargo, for the United States; or

(i) the activation or operation (including Customs Service supervision) of any foreign trade zone or subzone established under the Act of June 18, 1934 (commonly known as the Foreign Trade Zones Act, 19 U.S.C. 81a et seq.), or

(ii) the designation or operation (including Customs Service supervision) of any bonded warehouse under section 1555 of this title.

(f) Disposition of fees

(1) There is established in the general fund of the Treasury a separate account which shall be known as the "Customs User Fee Account". Notwithstanding section 1524 of this title, there shall be deposited as offsetting receipts into the Customs User Fee Account all fees collected under subsection (a) except—

(A) the portion of such fees that is required under paragraph (3) for the direct reimbursement of appropriations, and

(B) amounts deposited into the Customs Commercial and Homeland Security Automation Account under paragraph (4).

(2) Except as otherwise provided in this subsection, all funds in the Customs User Fee Account shall be available, to the extent provided for in appropriations Acts, to pay the costs (other than costs for which direct reimbursement under paragraph (3) is required) incurred by the United States Customs Service in conducting customs revenue functions as defined in section 215 of title 6 (other than functions performed by the Office of International Affairs referred to in section 215(8) of title 6), and for automation (including the Automation Commercial Environment computer system), and for no other purpose. To the extent that funds in the Customs User Fee Account are insufficient to pay the costs of such customs revenue functions, customs duties in an amount equal to the amount of such insufficiency shall be available, to the extent provided for in appropriations Acts, to pay the costs of such customs revenue functions in the amount of such insufficiency, and shall be available for no other purpose. The provisions of the first and second sentences of this paragraph specifying the purposes for which amounts in the Customs User Fee Account may be made available shall not be superseded except by a provision of law which specifically modifies or supersedes such provisions. So long as there is a surplus of funds in the Customs User Fee Account, the Secretary of the Treasury may not reduce personnel staffing levels for providing commercial clearance and preclearance services.

(3)(A) The Secretary of the Treasury, in accordance with section 1524 of this title and subject to subparagraph (B), shall directly reimburse, from the fees collected under subsection (a) (other than the fees under subsection (a)(9) and (10) and the excess fees determined by the Secretary under paragraph (4)), each appropriation for the amount paid out of that appropriation for the costs incurred by the Secretary—

(i) in—

(I) paying overtime compensation under section 267(a) of this title,

(II) paying premium pay under section 267(b) of this title, but the amount for which reimbursement may be made under this subclause may not, for any fiscal year, exceed the difference between the total cost of all the premium pay for such year calculated under section 267(b) of this title and the cost of the night and holiday premium pay that the Customs Service would have incurred for the same inspectional work on the day before August 10, 1993,

(III) paying agency contributions to the Civil Service Retirement and Disability Fund to match deductions from the overtime compensation paid under subclause (I),

(IV) providing all preclearance services for which the recipients of such services are not required to reimburse the Secretary of the Treasury, and

(V) paying foreign language proficiency awards under section 267a of this title,

(ii) to the extent funds remain available after making reimbursements under clause (i), in providing salaries for full-time and part-time inspectional personnel and equipment that enhance customs services for those persons or entities that are required to pay fees under paragraphs (1) through (8) of subsection (a) (distributed on a basis proportionate to the fees collected under paragraphs (1) through (8) of subsection (a)), and

(iii) to the extent funds remain available after making reimbursements under clause (ii), in providing salaries for up to 50 full-time equivalent inspectional positions to provide preclearance services.

The transfer of funds required under subparagraph (C)(iii) has priority over reimbursements under this subparagraph to carry out subclauses (II), (III), (IV), and (V) of clause (i). Funds described in clause (ii) shall only be available to reimburse costs in excess of the highest amount appropriated for such costs during the period beginning with fiscal year 1990 and ending with the current fiscal year.

(B) Reimbursement of appropriations under this paragraph—

(i) shall be subject to apportionment or similar administrative practices;

(ii) shall be made at least quarterly; and

(iii) to the extent necessary, may be made on the basis of estimates made by the Secretary of the Treasury and adjustments shall be made in subsequent reimbursements to the extent that the estimates were in excess of, or less than, the amounts required to be reimbursed.

(C)(i) For fiscal year 1991 and subsequent fiscal years, the amount required to reimburse costs described in subparagraph (A)(i) shall be projected from actual requirements, and only the excess of collections over such projected costs for such fiscal year shall be used as provided in subparagraph (A)(ii).

(ii) The excess of collections over inspectional overtime and preclearance costs (under subparagraph (A)(i)) reimbursed for fiscal years 1989 and 1990 shall be available in fiscal year 1991 and subsequent fiscal years for the purposes described in subparagraph (A)(ii), except that $30,000,000 of such excess shall remain without fiscal year limitation in a contingency fund and, in any fiscal year in which receipts are insufficient to cover the costs described in subparagraph (A)(i) and (ii), shall be used for—

(I) the costs of providing the services described in subparagraph (A)(i), and

(II) after the costs described in subclause (I) are paid, the costs of providing the personnel and equipment described in subparagraph (A)(ii) at the preceding fiscal year level.

(iii) For each fiscal year, the Secretary of the Treasury shall calculate the difference between—

(I) the estimated cost for overtime compensation that would have been incurred during that fiscal year for inspectional services if sections 261 and 267 of this title, as in effect before the enactment of section 13811 of the Omnibus Budget Reconciliation Act of 1993, had governed such costs, and

(II) the actual cost for overtime compensation, premium pay, and agency retirement contributions that is incurred during that fiscal year in regard to inspectional services under section 267 of this title, as amended by section 13811 of the Omnibus Budget Reconciliation Act of 1993, and under section 8331(3) of title 5, as amended by section 13812(a)(1) of such Act of 1993, plus the actual cost that is incurred during that fiscal year for foreign language proficiency awards under section 267a of this title,

and shall transfer from the Customs User Fee Account to the General Fund of the Treasury an amount equal to the difference calculated under this clause, or $18,000,000, whichever amount is less. Transfers shall be made under this clause at least quarterly and on the basis of estimates to the same extent as are reimbursements under subparagraph (B)(iii).

(D) Nothing in this paragraph shall be construed to preclude the use of appropriated funds, from sources other than the fees collected under subsection (a), to pay the costs set forth in clauses (i), (ii), and (iii) of subparagraph (A).

(4)(A) There is created within the general fund of the Treasury a separate account that shall be known as the "Customs Commercial and Homeland Security Automation Account". In each of fiscal years 2003, 2004, and 2005 there shall be deposited into the Account from fees collected under subsection (a)(9)(A), $350,000,000.

(B) There is authorized to be appropriated from the Account in fiscal years 2016 through 2018 not less than $153,736,000 to complete the development and implementation, establishment, and implementation ² of the Automated Commercial Environment computer system for the processing of merchandise that is entered or released and for other purposes related to the functions of the Department of Homeland Security. Amounts appropriated pursuant to this subparagraph are authorized to remain available until expended.

(C) In adjusting the fee imposed by subsection (a)(9)(A) for fiscal year 2006, the Secretary of the Treasury shall reduce the amount estimated to be collected in fiscal year 2006 by the amount by which total fees deposited to the Account during fiscal years 2003, 2004, and 2005 exceed total appropriations from that Account.

(5) Of the amounts collected in fiscal year 1999 under paragraphs (9) and (10) of subsection (a), $50,000,000 shall be available to the Customs Service, subject to appropriations Acts, for automated commercial systems. Amounts made available under this paragraph shall remain available until expended.

(g) Regulations and enforcement

(1) The Secretary of the Treasury may prescribe such rules and regulations as may be necessary to carry out the provisions of this section. Regulations issued by the Secretary of the Treasury under this subsection with respect to the collection of the fees charged under subsection (a)(5) and the remittance of such fees to the Treasury of the United States shall be consistent with the regulations issued by the Secretary of the Treasury for the collection and remittance of the taxes imposed by subchapter C of chapter 33 of title 26, but only to the extent the regulations issued with respect to such taxes do not conflict with the provisions of this section.

(2) Except to the extent otherwise provided in regulations, all administrative and enforcement provisions of customs laws and regulations, other than those laws and regulations relating to drawback, shall apply with respect to any fee prescribed under subsection (a) of this section, and with respect to persons liable therefor, as if such fee is a customs duty. For purposes of the preceding sentence, any penalty expressed in terms of a relationship to the amount of the duty shall be treated as not less than the amount which bears a similar relationship to the amount of the fee assessed. For purposes of determining the jurisdiction of any court of the United States or any agency of the United States, any fee prescribed under subsection (a) of this section shall be treated as if such fee is a customs duty.

(h) Omitted

(i) Effect on other authority

Except with respect to customs services for which fees are imposed under subsection (a), nothing in this section shall be construed as affecting the authority of the Secretary of the Treasury to charge fees under section 58a of this title.

(j) Effective dates

(1) Except as otherwise provided in this subsection, the provisions of this section, and the amendments and repeals made by this section, shall apply with respect to customs services rendered after the date that is 90 days after April 7, 1986.

(2) Fees may be charged under subsection (a)(5) only with respect to customs services rendered in regard to arriving passengers using transportation for which documents or tickets were issued after the date that is 90 days after April 7, 1986.

(3)(A) Fees may not be charged under paragraphs (9) and (10) of subsection (a) after September 30, 2031.

(B)(i) Subject to clause (ii), Fees ³ may not be charged under paragraphs (1) through (8) of subsection (a) after September 30, 2031.

(ii) In fiscal year 2006 and in each succeeding fiscal year for which fees under paragraphs (1) through (8) of subsection (a) are authorized—

(I) the Secretary of the Treasury shall charge fees under each such paragraph in amounts that are reasonably related to the costs of providing customs services in connection with the activity or item for which the fee is charged under such paragraph, except that in no case may the fee charged under any such paragraph exceed by more than 10 percent the amount otherwise prescribed by such paragraph;

(II) the amount of fees collected under such paragraphs may not exceed, in the aggregate, the amounts paid in that fiscal year for the costs described in subsection (f)(3)(A) incurred in providing customs services in connection with the activity or item for which the fees are charged under such paragraphs;

(III) a fee may not be collected under any such paragraph except to the extent such fee will be expended to pay the costs described in subsection (f)(3)(A) incurred in providing customs services in connection with the activity or item for which the fee is charged under such paragraph; and

(IV) any fee collected under any such paragraph shall be available for expenditure only to pay the costs described in subsection (f)(3)(A) incurred in providing customs services in connection with the activity or item for which the fee is charged under such paragraph.

(k) Advisory committee

The Commissioner of U.S. Customs and Border Protection shall establish an advisory committee whose membership shall consist of representatives from the airline, cruise ship, and other transportation industries who may be subject to fees under subsection (a). The advisory committee shall not be subject to termination under section 1013 of title 5. The advisory committee shall meet on a periodic basis and shall advise the Commissioner on issues related to the performance of the inspectional services of the United States Customs Service. Such advice shall include, but not be limited to, such issues as the time periods during which such services should be performed, the proper number and deployment of inspection officers, the level of fees, and the appropriateness of any proposed fee. The Commissioner shall give consideration to the views of the advisory committee in the exercise of his or her duties.

(l) Adjustment of fees for inflation

(1) In general

The Secretary of the Treasury shall adjust the fees established under subsection (a), and the limitations on such fees under paragraphs (2), (3), (5), (6), (8), and (9) of subsection (b), on April 1, 2016, and at the beginning of each fiscal year thereafter, to reflect the percentage (if any) of the increase in the average of the Consumer Price Index for the preceding 12-month period compared to the Consumer Price Index for fiscal year 2014.

(2) Special rules for calculation of adjustment

In adjusting under paragraph (1) the amount of the fees established under subsection (a), and the limitations on such fees under paragraphs (2), (3), (5), (6), (8), and (9) of subsection (b), the Secretary—

(A) shall round the amount of any increase in the Consumer Price Index to the nearest dollar; and

(B) may ignore any such increase of less than 1 percent.

(3) Consumer price index defined

For purposes of this subsection, the term "Consumer Price Index" means the Consumer Price Index for All Urban Consumers published by the Bureau of Labor Statistics of the Department of Labor.

(Pub. L. 99–272, title XIII, §13031, Apr. 7, 1986, 100 Stat. 308; Pub. L. 99–509, title VIII, §8101, Oct. 21, 1986, 100 Stat. 1965; Pub. L. 99–514, §2, title XVIII, §1893(a)–(c)(1), (d), (e), Oct. 22, 1986, 100 Stat. 2095, 2927-2930; Pub. L. 100–203, title IX, §9501(a), Dec. 22, 1987, 101 Stat. 1330–377; Pub. L. 100–418, title I, §1214(g), Aug. 23, 1988, 102 Stat. 1156; Pub. L. 100–449, title II, §203, Sept. 28, 1988, 102 Stat. 1861; Pub. L. 100–647, title IX, §9001(a)(13), Nov. 10, 1988, 102 Stat. 3807; Pub. L. 101–207, §3(c)(1), (f)(2), Dec. 7, 1989, 103 Stat. 1834, 1835; Pub. L. 101–382, title I, §§111(a)–(e), 139(c), Aug. 20, 1990, 104 Stat. 635–639, 654; Pub. L. 101–508, title X, §10001(a), (b), (e), (f), Nov. 5, 1990, 104 Stat. 1388–385 to 1388-387; Pub. L. 103–66, title XIII, §§13801, 13813, Aug. 10, 1993, 107 Stat. 667, 671; Pub. L. 103–182, title II, §204, title V, §521(a), title VI, §682, Dec. 8, 1993, 107 Stat. 2092, 2160, 2218; Pub. L. 103–465, title VI, §§611(a), 612(a), Dec. 8, 1994, 108 Stat. 4991, 4992; Pub. L. 104–295, §§4(a), 6, 21(a)(1), 38(a)–(c), Oct. 11, 1996, 110 Stat. 3516, 3517, 3529, 3539, 3540; Pub. L. 105–150, §1(a), Dec. 16, 1997, 111 Stat. 2685; Pub. L. 106–36, title I, §1001(b)(1), title II, §2418(a)–(d), June 25, 1999, 113 Stat. 131, 176, 177; Pub. L. 106–476, title I, §1457, Nov. 9, 2000, 114 Stat. 2170; Pub. L. 107–210, div. A, title III, §337(a), Aug. 6, 2002, 116 Stat. 978; Pub. L. 107–296, title IV, §419(a), Nov. 25, 2002, 116 Stat. 2181; Pub. L. 108–77, title II, §204, Sept. 3, 2003, 117 Stat. 930; Pub. L. 108–78, title II, §203, Sept. 3, 2003, 117 Stat. 961; Pub. L. 108–89, title III, §301, Oct. 1, 2003, 117 Stat. 1134; Pub. L. 108–121, title II, §201, Nov. 11, 2003, 117 Stat. 1343; Pub. L. 108–286, title II, §204, Aug. 3, 2004, 118 Stat. 939; Pub. L. 108–357, title VIII, §892(a), (b), (c)(2), (d), Oct. 22, 2004, 118 Stat. 1644–1646; Pub. L. 108–429, title II, §2004(f), Dec. 3, 2004, 118 Stat. 2593; Pub. L. 109–53, title II, §204, Aug. 2, 2005, 119 Stat. 483; Pub. L. 109–169, title II, §203, Jan. 11, 2006, 119 Stat. 3591; Pub. L. 109–280, title XIV, §1635(f)(5), Aug. 17, 2006, 120 Stat. 1171; Pub. L. 109–283, title II, §203, Sept. 26, 2006, 120 Stat. 1201; Pub. L. 110–42, §3, June 30, 2007, 121 Stat. 236; Pub. L. 110–52, §2, Aug. 1, 2007, 121 Stat. 264; Pub. L. 110–89, §2(b), Sept. 28, 2007, 121 Stat. 982; Pub. L. 110–138, title II, §204, title VI, §601, Dec. 14, 2007, 121 Stat. 1475, 1489; Pub. L. 110–191, §3, Feb. 29, 2008, 122 Stat. 646; Pub. L. 110–234, title XV, §15201(a), (b), May 22, 2008, 122 Stat. 1500; Pub. L. 110–246, §4(a), title XV, §15201(a), (b), June 18, 2008, 122 Stat. 1664, 2262; Pub. L. 110–287, §2, July 29, 2008, 122 Stat. 2649; Pub. L. 110–436, §5(a), Oct. 16, 2008, 122 Stat. 4981; Pub. L. 111–42, title I, §103, July 28, 2009, 123 Stat. 1963; Pub. L. 111–124, §3, Dec. 28, 2009, 123 Stat. 3484; Pub. L. 111–171, §11, May 24, 2010, 124 Stat. 1207; Pub. L. 111–210, §2, July 27, 2010, 124 Stat. 2256; Pub. L. 111–227, title IV, §4001(a), (b)(1), Aug. 11, 2010, 124 Stat. 2480; Pub. L. 111–291, title VIII, §821, Dec. 8, 2010, 124 Stat. 3163; Pub. L. 111–344, title III, §301, Dec. 29, 2010, 124 Stat. 3617; Pub. L. 112–41, title II, §203, title V, §504, Oct. 21, 2011, 125 Stat. 447, 460; Pub. L. 112–42, title II, §204, title VI, §§601(a), 602, Oct. 21, 2011, 125 Stat. 483, 495, 496; Pub. L. 112–43, title II, §204, title V, §501, Oct. 21, 2011, 125 Stat. 518, 530; Pub. L. 112–163, §5, Aug. 10, 2012, 126 Stat. 1277; Pub. L. 113–67, div. A, title VII, §701, Dec. 26, 2013, 127 Stat. 1189; Pub. L. 113–159, title II, §2004, Aug. 8, 2014, 128 Stat. 1851; Pub. L. 113–188, title X, §1001(c), Nov. 26, 2014, 128 Stat. 2022; Pub. L. 114–27, title VIII, §§801(a), 802(a), June 29, 2015, 129 Stat. 414; Pub. L. 114–94, div. C, title XXXII, §32201(a), (c), Dec. 4, 2015, 129 Stat. 1738; Pub. L. 114–125, title I, §106(a), title VIII, §802(d)(2), title IX, §§908, 920(a), Feb. 24, 2016, 130 Stat. 133, 210, 235, 280; Pub. L. 115–31, div. M, title I, §105(a), May 5, 2017, 131 Stat. 804; Pub. L. 115–123, div. C, title II, §30201(a), Feb. 9, 2018, 132 Stat. 126; Pub. L. 115–141, div. M, title V, §503, Mar. 23, 2018, 132 Stat. 1051; Pub. L. 115–239, §1665, Sept. 13, 2018, 132 Stat. 2887; Pub. L. 115–264, §2, Oct. 11, 2018, 132 Stat. 3676; Pub. L. 115–271, title VIII, §8002(a), (b), Oct. 24, 2018, 132 Stat. 4073, 4074; Pub. L. 116–37, title IV, §401(a), Aug. 2, 2019, 133 Stat. 1058; Pub. L. 116–113, title II, §203(a), Jan. 29, 2020, 134 Stat. 43; Pub. L. 116–164, §3(a), Oct. 10, 2020, 134 Stat. 758; Pub. L. 117–2, title IX, §9912(a), Mar. 11, 2021, 135 Stat. 238; Pub. L. 117–58, div. H, title III, §80301(a), Nov. 15, 2021, 135 Stat. 1330; Pub. L. 117–286, §4(a)(137), Dec. 27, 2022, 136 Stat. 4320.)

Amendment of Section

For termination of amendment by section 107(c) of Pub. L. 112–43, see Effective and Termination Dates of 2011 Amendment note below.

For termination of amendment by section 107(c) of Pub. L. 112–42, see Effective and Termination Dates of 2011 Amendment note below.

For termination of amendment by section 107(c) of Pub. L. 112–41, see Effective and Termination Dates of 2011 Amendment note below.

For termination of amendment by section 107(c) of Pub. L. 110–138, see Effective and Termination Dates of 2007 Amendment note below.

For termination of amendment by section 107(c) of Pub. L. 109–283, see Effective and Termination Dates of 2006 Amendment note below.

For termination of amendment by section 106(c) of Pub. L. 109–169, see Effective and Termination Dates of 2006 Amendment note below.

For termination of amendment by section 107(d) of Pub. L. 109–53, see Effective and Termination Dates of 2005 Amendment note below.

For termination of amendment by section 106(c) of Pub. L. 108–286, see Effective and Termination Dates of 2004 Amendment note below.

For termination of amendment by section 107(c) of Pub. L. 108–78, see Effective and Termination Dates of 2003 Amendment note below.

For termination of amendment by section 107(c) of Pub. L. 108–77, see Effective and Termination Dates of 2003 Amendment note below.

For termination of amendment by section 501(c) of Pub. L. 100–449, see Effective and Termination Dates of 1988 Amendment note below.

Editorial Notes

References in Text

The Harmonized Tariff Schedule of the United States, referred to in subsecs. (b)(8)(B), (D) and (c)(3), is not set out in the Code. See Publication of Harmonized Tariff Schedule note set out under section 1202 of this title.

Section 202 of the United States-Canada Free-Trade Agreement Implementation Act of 1988, referred to in subsec. (b)(10)(A), is section 202 of Pub. L. 100–449, which is set out as a note under section 2112 of this title.

Section 112 of the Customs and Trade Act of 1990, referred to in subsec. (b)(11), is section 112 of Pub. L. 101–382, which is set out below.

Section 202 of the United States-Chile Free Trade Agreement Implementation Act, referred to in subsec. (b)(12), is section 202 of Pub. L. 108–77, which is set out in a note under section 3805 of this title.

Section 202 of the United States-Singapore Free Trade Agreement Implementation Act, referred to in subsec. (b)(13), is section 202 of Pub. L. 108–78, which is set out in a note under section 3805 of this title.

Section 203 of the United States-Australia Free Trade Agreement Implementation Act, referred to in subsec. (b)(14), is section 203 of Pub. L. 108–286, which is set out in a note under section 3805 of this title.

Section 202 of the United States-Bahrain Free Trade Agreement Implementation Act, referred to in subsec. (b)(16), is section 202 of Pub. L. 109–169, which is set out in a note under section 3805 of this title.

Section 202 of the United States-Oman Free Trade Agreement Implementation Act, referred to in subsec. (b)(17), is section 202 of Pub. L. 109–283, which is set out in a note under section 3805 of this title.

Section 203 of the United States-Peru Trade Promotion Agreement Implementation Act, referred to in subsec. (b)(18), is section 203 of Pub. L. 110–138, which is set out in a note under section 3805 of this title.

Section 202 of the United States–Korea Free Trade Agreement Implementation Act, referred to in subsec. (b)(19), is section 202 of Pub. L. 112–41, which is set out in a note under section 3805 of this title.

Section 203 of the United States–Colombia Trade Promotion Agreement Implementation Act, referred to in subsec. (b)(20), is section 203 of Pub. L. 112–42, which is set out in a note under section 3805 of this title.

Section 203 of the United States–Panama Trade Promotion Agreement Implementation Act, referred to in subsec. (b)(21), is section 203 of Pub. L. 112–43, which is set out in a note under section 3805 of this title.

Act of June 18, 1934 (commonly known as the Foreign Trade Zones Act, 19 U.S.C. 81a et seq.), referred to in subsec. (e)(6)(C)(i), is act June 18, 1934, ch. 590, 48 Stat. 998, which is classified generally to chapter 1A (§81a et seq.) of this title. For complete classification of this Act to the Code, see Tables.

Sections 261 and 267 of this title, as in effect before the enactment of section 13811 of the Omnibus Budget Reconciliation Act of 1993, referred to in subsec. (f)(3)(C)(iii), means sections 261 and 267 of this title as in effect before the amendment made by section 13811 of Pub. L. 103–66, which amended section 267 of this title and omitted section 261 of this title.

Section 267 of this title, as amended by section 13811 of the Omnibus Budget Reconciliation Act of 1993, referred to in subsec. (f)(3)(C)(iii)(II), means section 267 of this title as amended by section 13811 of Pub. L. 103–66.

Section 8331(3) of title 5, as amended by section 13812(a)(1) of such Act of 1993, referred to in subsec. (f)(3)(C)(iii)(II), means section 8331(3) of title 5, as amended by section 13812(a)(1) of Pub. L. 103–66.

The amendments and repeals made by this section, referred to in subsec. (j)(1), means the amendment of section 545(i) of Title 45, Railroads, and the repeal of section 1741(e) of former Title 49, Transportation, by subsec. (h) of this section.

Codification

Pub. L. 110–234 and Pub. L. 110–246 made identical amendments to this section. The amendments by Pub. L. 110–234 were repealed by section 4(a) of Pub. L. 110–246.

Section is comprised of section 13031 of Pub. L. 99–272. Subsec. (h) of section 13031 of Pub. L. 99–272 amended section 545(i) of Title 45, Railroads, and repealed section 1741(e) of former Title 49, Transportation.

Amendments

2022—Subsec. (k). Pub. L. 117–286 substituted "section 1013 of title 5." for "section 14 of the Federal Advisory Committee Act."

2021—Subsec. (j)(3)(A). Pub. L. 117–58, §80301(a)(1), substituted "September 30, 2031" for "September 30, 2030".

Pub. L. 117–2, §9912(a)(1), substituted "September 30, 2030" for "October 21, 2029".

Subsec. (j)(3)(B)(i). Pub. L. 117–58, §80301(a)(2), substituted "September 30, 2031" for "September 30, 2030".

Pub. L. 117–2, §9912(a)(2), substituted "September 30, 2030" for "October 21, 2029".

2020—Subsec. (b)(10)(B). Pub. L. 116–113 added subpar. (B) and struck out former subpar. (B) which read as follows: "For goods qualifying under the rules of origin set out in section 3332 of this title, the fee under subsection (a)(9) or (10)—

"(i) may not be charged with respect to goods that qualify to be marked as goods of Canada pursuant to Annex 311 of the North American Free Trade Agreement, for such time as Canada is a NAFTA country, as defined in section 3301(4) of this title; and

"(ii) may not be increased after December 31, 1993, and may not be charged after June 29, 1999, with respect to goods that qualify to be marked as goods of Mexico pursuant to such Annex 311, for such time as Mexico is a NAFTA country."

Subsec. (j)(3)(A). Pub. L. 116–164, §3(a)(1), substituted "October 21, 2029" for "September 30, 2029".

Subsec. (j)(3)(B)(i). Pub. L. 116–164, §3(a)(2), substituted "October 21, 2029" for "September 30, 2029".

2019—Subsec. (j)(3)(A). Pub. L. 116–37, §401(a)(1), substituted "September 30, 2029" for "October 20, 2027".

Subsec. (j)(3)(B)(i). Pub. L. 116–37, §401(a)(2), substituted "September 30, 2029" for "September 30, 2027".

2018—Subsec. (a)(6). Pub. L. 115–271, §8002(b)(1), inserted "(other than an item subject to a fee under subsection (b)(9)(D))" after "customs officer".

Subsec. (a)(10). Pub. L. 115–271, §8002(b)(2)(B), inserted "or of Inbound EMS items described in subsection (b)(9)(D)," after "(C)," in concluding provisions.

Subsec. (a)(10)(C). Pub. L. 115–271, §8002(b)(2)(A), inserted "(other than Inbound EMS items described in subsection (b)(9)(D))" after "release".

Subsec. (b)(9)(D). Pub. L. 115–271, §8002(a), added subpar. (D).

Subsec. (j)(3)(A). Pub. L. 115–264 substituted "October 20, 2027" for "October 13, 2027".

Pub. L. 115–239 substituted "October 13, 2027" for "July 21, 2027".

Pub. L. 115–141 substituted "July 21, 2027" for "February 24, 2027".

Pub. L. 115–123, §30201(a)(1), substituted "February 24, 2027" for "January 14, 2026".

Subsec. (j)(3)(B)(i). Pub. L. 115–123, §30201(a)(2), substituted "September 30, 2027" for "September 30, 2025".

2017—Subsec. (j)(3)(A). Pub. L. 115–31 substituted "January 14, 2026" for "September 30, 2025".

2016—Subsec. (e)(1). Pub. L. 114–125, §908, designated existing provisions as subpar. (A), inserted "subparagraph (B) and" before "paragraph (2))", and added subpar. (B).

Subsec. (f)(4)(B). Pub. L. 114–125, §106(a), substituted "2016 through 2018 not less than $153,736,000 to complete the development and implementation" for "2003 through 2005 such amounts as are available in that Account for the development".

Subsec. (j)(3)(A). Pub. L. 114–125, §920(a)(1), substituted "September 30, 2025" for "July 7, 2025".

Subsec. (j)(3)(D). Pub. L. 114–125, §920(a)(2), struck out subpar. (D) which read as follows: "Fees may be charged under paragraphs (9) and (10) of subsection (a) during the period beginning on July 29, 2025, and ending on September 30, 2025."

2015—Subsec. (a). Pub. L. 114–94, §32201(c)(1), inserted "(subject to adjustment under subsection (l))" after "following fees" in introductory provisions.

Subsec. (b)(2). Pub. L. 114–94, §32201(c)(2)(A), inserted "(subject to adjustment under subsection (l))" after "in fees".

Subsec. (b)(3). Pub. L. 114–94, §32201(c)(2)(B), inserted "(subject to adjustment under subsection (l))" after "in fees".

Subsec. (b)(5)(A). Pub. L. 114–94, §32201(c)(2)(C), inserted "(subject to adjustment under subsection (l))" after "in fees".

Subsec. (b)(6). Pub. L. 114–94, §32201(c)(2)(D), inserted "(subject to adjustment under subsection (l))" after "in fees".

Subsec. (b)(8)(A)(i). Pub. L. 114–94, §32201(c)(2)(E)(i), inserted "or (l)" after "subsection (a)(9)(B)".

Subsec. (b)(8)(A)(ii). Pub. L. 114–94, §32201(c)(2)(E)(ii), inserted "(subject to adjustment under subsection (l))" after "$3".

Subsec. (b)(9)(A). Pub. L. 114–94, §32201(c)(2)(F)(i)(I), inserted "and subject to adjustment under subsection (l)" after "section 1498 of this title" in introductory provisions.

Subsec. (b)(9)(A)(ii)(I). Pub. L. 114–94, §32201(c)(2)(F)(i)(II), inserted "(subject to adjustment under subsection (l))" after "bill of lading".

Subsec. (b)(9)(B)(i). Pub. L. 114–94, §32201(c)(2)(F)(ii), inserted "(subject to adjustment under subsection (l))" after "bill of lading".

Subsec. (j)(3)(A). Pub. L. 114–27, §801(a), substituted "July 7, 2025" for "September 30, 2024".

Subsec. (j)(3)(B)(i). Pub. L. 114–27, §802(a)(1), substituted "September 30, 2025" for "September 30, 2024".

Subsec. (j)(3)(D). Pub. L. 114–27, §802(a)(2), added subpar. (D).

Subsec. (l). Pub. L. 114–94, §32201(a), added subsec. (l).

2014—Subsec. (a)(9)(C), (D). Pub. L. 113–188, §1001(c)(1)(A), redesignated subpar. (D) as (C) and struck out former subpar. (C) which read as follows: "If for any fiscal year, the Secretary of the Treasury determines not to make an adjustment under subparagraph (B), the Secretary shall, within the time prescribed under subparagraph (B)(iii)(I), submit a written report to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives detailing the reasons for maintaining the current fee and the methodology used for computing such fee."

Subsec. (f)(1)(B). Pub. L. 113–188, §1001(c)(2)(A), substituted "paragraph (4)" for "paragraph (5)".

Subsec. (f)(3)(A). Pub. L. 113–188, §1001(c)(2)(B), substituted "paragraph (4)" for "paragraph (5)" in introductory provisions.

Subsec. (f)(3)(D), (E). Pub. L. 113–188, §1001(c)(1)(B)(i), redesignated subpar. (E) as (D) and struck out former subpar. (D) which read as follows: "At the close of each fiscal year, the Secretary of the Treasury shall submit a report to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives summarizing the expenditures, on a port-by-port basis, for which reimbursement has been provided under subparagraph (A)(ii)."

Subsec. (f)(4) to (6). Pub. L. 113–188, §1001(c)(1)(B)(ii), (iii), redesignated pars. (5) and (6) as (4) and (5), respectively, and struck out former par. (4) which related to reports regarding adjustments to fees imposed under subsec. (a).

Subsec. (j)(3)(A). Pub. L. 113–159, §2004(1), substituted "September 30, 2024" for "September 30, 2023".

Subsec. (j)(3)(B)(i). Pub. L. 113–159, §2004(2), substituted "September 30, 2024" for "September 30, 2023".

2013—Subsec. (j)(3)(A). Pub. L. 113–67, §701(1), substituted "September 30, 2023" for "October 22, 2021".

Subsec. (j)(3)(B)(i). Pub. L. 113–67, §701(2), substituted "September 30, 2023" for "October 29, 2021".

2012—Subsec. (j)(3)(A). Pub. L. 112–163, §5(1), substituted "October 22, 2021" for "August 2, 2021".

Subsec. (j)(3)(B)(i). Pub. L. 112–163, §5(2), substituted "October 29, 2021" for "December 8, 2020".

Subsec. (j)(3)(C), (D). Pub. L. 112–163, §5(3), struck out subpars. (C) and (D) which read as follows:

"(C)(i) Notwithstanding subparagraph (A), fees may be charged under paragraphs (9) and (10) of subsection (a) during the period beginning on August 3, 2021, and ending on September 30, 2021.

"(ii) Notwithstanding subparagraph (B)(i), fees may be charged under paragraphs (1) through (8) of subsection (a) during the period beginning on December 9, 2020, and ending on August 31, 2021.

"(D) Notwithstanding subparagraph (B)(i), fees may be charged under paragraphs (1) through (8) of subsection (a) during the period beginning on September 1, 2021, and ending on September 30, 2021."

2011—Subsec. (b)(1)(A)(i). Pub. L. 112–42, §601(a), amended cl. (i) generally. Prior to amendment, cl. (i) related to the arrival of any passenger whose journey originated in, or originated in the United States and was limited to, Canada, Mexico, a territory or possession of the United States, or any adjacent island (within the meaning of section 1101(b)(5) of title 8).

Subsec. (b)(19). Pub. L. 112–41, §§107(c), 203, temporarily added par. (19). See Effective and Termination Dates of 2011 Amendment note below.

Subsec. (b)(20). Pub. L. 112–42, §§107(c), 204, temporarily added par. (20). See Effective and Termination Dates of 2011 Amendment note below.

Subsec. (b)(21). Pub. L. 112–43, §§107(c), 204, temporarily added par. (21). See Effective and Termination Dates of 2011 Amendment note below.

Subsec. (j)(3)(A). Pub. L. 112–41, §504(a), substituted "August 2, 2021" for "January 7, 2020".

Subsec. (j)(3)(B)(i). Pub. L. 112–41, §504(b), substituted "December 8, 2020" for "January 14, 2020".

Subsec. (j)(3)(C). Pub. L. 112–42, §602, added subpar. (C).

Subsec. (j)(3)(D). Pub. L. 112–43, §501, added subpar. (D).

2010—Subsec. (j)(3)(A). Pub. L. 111–344, §301(1), substituted "January 7, 2020" for "September 30, 2019".

Pub. L. 111–291, §821(1), substituted "September 30, 2019" for "December 10, 2018".

Pub. L. 111–227, §4001(a)(1), substituted "December 10, 2018" for "November 10, 2018".

Pub. L. 111–171, §11(1), as amended by Pub. L. 111–227, §4001(b)(1), substituted "November 10, 2018" for "May 14, 2018".

Subsec. (j)(3)(B)(i). Pub. L. 111–344, §301(2), substituted "January 14, 2020" for "September 30, 2019".

Pub. L. 111–291, §821(2), substituted "September 30, 2019" for "November 30, 2018".

Pub. L. 111–227, §4001(a)(2), substituted "November 30, 2018" for "August 24, 2018".

Pub. L. 111–210 substituted "August 24, 2018" for "August 17, 2018".

Pub. L. 111–171, §11(2), as amended by Pub. L. 111–227, §4001(b)(1), substituted "August 17, 2018" for "June 7, 2018".

2009—Subsec. (j)(3)(A). Pub. L. 111–124, §3(1), substituted "May 14, 2018" for "February 14, 2018".

Subsec. (j)(3)(B)(i). Pub. L. 111–124, §3(2), substituted "June 7, 2018" for "February 7, 2018".

Pub. L. 111–42 substituted "February 7, 2018" for "January 31, 2018".

2008—Subsec. (j)(3)(A). Pub. L. 110–436, §5(a)(1), substituted "February 14, 2018" for "November 14, 2017".

Pub. L. 110–246, §15201(a), substituted "November 14, 2017" for "December 27, 2014".

Pub. L. 110–191, §3(1), which directed amendment of subpar. (A) by substituting "December 27, 2014" for "December 13, 2014", was executed by making the substitution for "October 21, 2014", to reflect the probable intent of Congress.

Subsec. (j)(3)(B)(i). Pub. L. 110–436, §5(a)(2), substituted "January 31, 2018" for "October 7, 2017".

Pub. L. 110–287 substituted "October 7, 2017" for "September 30, 2017".

Pub. L. 110–246, §15201(b), substituted "September 30, 2017" for "December 27, 2014".

Pub. L. 110–191, §3(2), which directed amendment of cl. (i) by substituting "December 27, 2014" for "December 13, 2014", was executed by making the substitution for "October 7, 2014", to reflect the probable intent of Congress.

2007—Subsec. (b)(18). Pub. L. 110–138, §§107(c), 204, temporarily added par. (18). See Effective and Termination Dates of 2007 Amendment note below.

Subsec. (j)(3)(A). Pub. L. 110–138, §§107(c), 601(a), which directed the temporary amendment of subpar. (A) by substituting "December 13, 2014" for "October 21, 2014", was not executed because of the subsequent amendments by Pub. L. 110–191, Pub. L. 110–246, and Pub. L. 110–436, which were all effective prior to the effective date of the amendment by Pub. L. 110–138. See 2008 Amendment notes above and Effective and Termination Dates of 2007 Amendment note and Effective Date of 2008 Amendment notes below.

Pub. L. 110–52 substituted "October 21, 2014" for "October 14, 2014".

Pub. L. 110–42 substituted "October 14, 2014" for "September 30, 2014".

Subsec. (j)(3)(B)(i). Pub. L. 110–138, §§107(c), 601(b), which directed the temporary amendment of cl. (i) by substituting "December 13, 2014" for "October 7, 2014", was not executed because of the subsequent amendments by Pub. L. 110–191, Pub. L. 110–246, Pub. L. 110–287, and Pub. L. 110–436, which were all effective prior to the effective date of the amendment by Pub. L. 110–138. See 2008 Amendment notes above and Effective and Termination Dates of 2007 Amendment note and Effective Date of 2008 Amendment notes below.

Pub. L. 110–89 substituted "October 7, 2014" for "September 30, 2014".

2006—Subsec. (b)(13), (15). Pub. L. 109–169, §§106(c), 203(1), temporarily realigned margins. See Effective and Termination Dates of 2006 Amendment note below.

Subsec. (b)(16). Pub. L. 109–169, §§106(c), 203(2), temporarily added par. (16). See Effective and Termination Dates of 2006 Amendment note below.

Subsec. (b)(17). Pub. L. 109–283, §§107(c), 203, temporarily added par. (17). See Effective and Termination Dates of 2006 Amendment note below.

Subsec. (e)(6)(C)(i). Pub. L. 109–280 substituted "commonly known" for "commonly know".

2005—Subsec. (b)(15). Pub. L. 109–53, §§107(d), 204, temporarily added par. (15). See Effective and Termination Dates of 2005 Amendment note below.

2004—Subsec. (a)(5)(B). Pub. L. 108–357, §892(d)(1), substituted "$1.75." for "$1.75".

Subsec. (b)(1)(A)(iii). Pub. L. 108–357, §892(d)(2)(A), realigned margins.

Subsec. (b)(7). Pub. L. 108–357, §892(d)(2)(B), substituted "paragraph" for "paragraphs" in introductory provisions.

Subsec. (b)(9)(A). Pub. L. 108–429, §2004(f)(1), substituted "$2,000 or less" for "less than $2,000" in introductory provisions.

Subsec. (b)(9)(A)(ii). Pub. L. 108–429, §2004(f)(2), amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: "Subject to the provisions of subparagraph (B), in the case of an express consignment carrier facility or centralized hub facility, $.66 per individual airway bill or bill of lading."

Subsec. (b)(9)(B). Pub. L. 108–429, §2004(f)(3)(A), realigned margins.

Pub. L. 108–357, §892(d)(2)(C), realigned margins.

Subsec. (b)(9)(B)(ii). Pub. L. 108–429, §2004(f)(3)(B), substituted "subparagraph (A)(ii)(I) or (II)" for "subparagraph (A)(ii)".

Subsec. (b)(14). Pub. L. 108–286, §§106(c), 204, temporarily added par. (14). See Effective and Termination Dates of 2004 Amendment note below.

Subsec. (e)(2)(B). Pub. L. 108–357, §892(d)(3), realigned margins.

Subsec. (f)(1)(B). Pub. L. 108–429, §2004(f)(4), realigned margins.

Pub. L. 108–357, §892(a)(1), realigned margins.

Subsec. (f)(2). Pub. L. 108–357, §892(a)(2), substituted provisions authorizing availability of amounts for customs revenue functions and for automation and no other purpose, for provisions authorizing availability of amounts for commercial operations, including, but not limited to, all costs associated with commercial passenger, vessel, vehicle, aircraft, and cargo processing; and inserted provisions relating to insufficiency of funds to pay costs of customs revenue functions and modification or supersession of provisions.

Subsec. (f)(3)(E). Pub. L. 108–357, §892(b), added subpar. (E).

Subsec. (j)(3). Pub. L. 108–357, §892(c)(2), amended par. (3) generally. Prior to amendment, par. (3) read as follows: "Fees may not be charged under subsection (a) of this section after March 1, 2005."

2003—Subsec. (b)(12). Pub. L. 108–77, §§107(c), 204, temporarily added par. (12). See Effective and Termination Dates of 2003 Amendments note below.

Subsec. (b)(13). Pub. L. 108–78, §§107(c), 203, temporarily added par. (13). See Effective and Termination Dates of 2003 Amendments note below.

Subsec. (j)(3). Pub. L. 108–121 substituted "March 1, 2005" for "March 31, 2004".

Pub. L. 108–89 substituted "March 31, 2004" for "September 30, 2003".

2002—Subsec. (b)(9)(A). Pub. L. 107–210, §337(a)(1)(A), in introductory provisions, substituted "the processing of letters, documents, records, shipments, merchandise, or any other item that is valued at an amount that is less than $2,000 (or such higher amount as the Secretary of the Treasury may set by regulation pursuant to section 1498 of this title), except such items entered for transportation and exportation or immediate exportation" for "the processing of merchandise that is informally entered or released".

Subsec. (b)(9)(A)(ii). Pub. L. 107–210, §337(a)(1)(B), added cl. (ii) and struck out former cl. (ii) which read as follows: "In the case of an express consignment carrier facility or centralized hub facility—

"(I) an amount, for which the Customs Service shall be reimbursed under section 1524 of this title, equal to the cost of the services provided by the Customs Service for the facility during the fiscal year; and

"(II) an annual payment by the facility to the Secretary of the Treasury, which is in lieu of the payment of fees under subsection (a)(10) of this section for such fiscal year, in an amount equal to the reimbursement made under subclause (I)."

Subsec. (b)(9)(B), (C). Pub. L. 107–210, §337(a)(2), added subpar. (B) and redesignated former subpar. (B) as (C).

Subsec. (f)(1)(B). Pub. L. 107–296, §419(a)(1), added subpar. (B) and struck out former subpar. (B) which read as follows: "the portion of such fees that is determined by the Secretary to be excess fees under paragraph (5)."

Subsec. (f)(4). Pub. L. 107–296, §419(a)(2), struck out "(other than the excess fees determined by the Secretary under paragraph (5))" after "subsection (a)".

Subsec. (f)(5). Pub. L. 107–296, §419(a)(3), added par. (5) and struck out former par. (5) which read as follows: "At the close of each of fiscal years 1994, 1995, 1996, and 1997, the Secretary of the Treasury shall determine the amount of the fees collected under paragraph (5)(A) of subsection (a) of this section for that fiscal year that exceeds the amount of such fees that would have been collected for such fiscal year if the fees that were in effect on the day before the effective date of this paragraph applied to such fiscal year. The amount of the excess fees determined under the preceding sentence shall be deposited in the Customs User Fee Account and shall be available for reimbursement of inspectional costs (including passenger processing costs) not otherwise reimbursed under this section, and shall be available only to the extent provided in appropriations Acts."

2000—Subsec. (b)(1)(A)(iii). Pub. L. 106–476 amended cl. (iii) generally. Prior to amendment, cl. (iii) read as follows: "the arrival of any ferry; or".

1999—Subsec. (a)(5). Pub. L. 106–36, §2418(b)(1), amended par. (5) generally. Prior to amendment, par. (5) read as follows:

"(5)(A) For fiscal years 1994, 1995, 1996, and 1997, for the arrival of each passenger aboard a commercial vessel or commercial aircraft from a place outside the customs territory of the United States, $6.50.

"(B) For fiscal year 1998 and each fiscal year thereafter, for the arrival of each passenger aboard a commercial vessel or commercial aircraft from a place outside the United States (other than a place referred to in subsection (b)(1)(A)(i) of this section), $5."

Subsec. (b)(1)(A). Pub. L. 106–36, §2418(b)(2), substituted "Except as provided in subsection (a)(5)(B), no fee" for "No fee" in introductory provisions.

Subsec. (e)(1). Pub. L. 106–36, §1001(b)(1)(A), realigned margins.

Subsec. (f)(3)(A)(ii). Pub. L. 106–36, §1001(b)(1)(B)(i), substituted "collected under paragraphs (1) through (8) of subsection (a)" for "collected under subsection (a)(1) through (a)(8)".

Subsec. (f)(3)(A)(iii). Pub. L. 106–36, §2418(a), amended cl. (iii) generally. Prior to amendment, cl. (iii) read as follows: "to the extent funds remain available after making reimbursements under clause (ii), in providing salaries for up to 50 full-time equivalent inspectional positions through September 30, 1998, that enhance customs services in connection with the arrival in Florida of passengers aboard commercial vessels, regardless of whether those passengers are required to pay fees under paragraphs (1) through (8) of subsection (a) of this section."

Subsec. (f)(3)(C)(ii)(I). Pub. L. 106–36, §1001(b)(1)(B)(ii), substituted "subparagraph (A)(i)" for "paragraph (A)(i)".

Subsec. (f)(6). Pub. L. 106–36, §2418(c), added par. (6).

Subsec. (k). Pub. L. 106–36, §2418(d), added subsec. (k).

1997—Subsec. (f)(3)(A)(ii). Pub. L. 105–150, §1(a)(2)(A), substituted "after making reimbursements" for "to make reimbursements".

Subsec. (f)(3)(A)(iii). Pub. L. 105–150, §1(a), added cl. (iii).

1996—Subsec. (a)(5)(A). Pub. L. 104–295, §38(a)(1), inserted "a place" after "commercial aircraft from".

Subsec. (a)(5)(B). Pub. L. 104–295, §38(a)(2), substituted "subsection (b)(1)(A)(i)" for "subsection (b)(1)(A)".

Subsec. (b)(1). Pub. L. 104–295, §38(b), amended par. (1) generally. Prior to amendment, par. (1) read as follows: "No fee may be charged under subsection (a) of this section for customs services provided in connection with—

"(A) the arrival of any passenger whose journey—

"(i) originated in—

"(I) Canada,

"(II) Mexico,

"(III) a territory or possession of the United States, or

"(IV) any adjacent island (within the meaning of section 1101(b)(5) of title 8, or

"(ii) originated in the United States and was limited to—

"(I) Canada,

"(II) Mexico,

"(III) territories and possessions of the United States, and

"(IV) such adjacent islands;

"(B) the arrival of any railroad car the journey of which originates and terminates in the same country, but only if no passengers board or disembark from the train and no cargo is loaded or unloaded from such car while the car is within any country other than the country in which such car originates and terminates; or

"(C) the arrival of any ferry.

Subparagraph (A) shall not apply to fiscal years 1994, 1995, 1996, and 1997."

Subsec. (b)(4). Pub. L. 104–295, §38(c), designated existing provisions as subpar. (A), redesignated former subpars. (A) and (B) as cls. (i) and (ii), respectively, of subpar. (A), and added subpar. (B).

Subsec. (b)(8)(D)(iv). Pub. L. 104–295, §4(a)(1), substituted "heading 9802.00.80 of such Schedule" for "subparagraph 9802.00.80 of such Schedules" and struck out "and" at end.

Subsec. (b)(8)(D)(vi). Pub. L. 104–295, §4(a)(2), (3), added cl. (vi).

Subsec. (b)(9)(A)(i). Pub. L. 104–295, §6(a)(1), struck out "centralized hub facility or" after "case of a".

Subsec. (b)(9)(A)(ii). Pub. L. 104–295, §6(a)(2), in introductory provisions, substituted "facility or centralized hub facility" for "facility" and, in subcl. (I), struck out "customs inspectional" after "cost of the" and substituted "for the facility" for "at the facility".

Subsec. (b)(9)(B)(i). Pub. L. 104–295, §6(b), struck out ", as in effect on July 30, 1990" after "Code of Federal Regulations" and inserted at end "Nothing in this paragraph shall be construed as prohibiting the Secretary of the Treasury from processing merchandise that is informally entered or released at any centralized hub facility or express consignment carrier facility during the normal operating hours of the Customs Service, subject to reimbursement and payment under subparagraph (A)."

Subsec. (b)(9)(B)(ii). Pub. L. 104–295, §6(c), made technical amendment to reference in original act which appears in text as reference to section 58b of this title.

Subsec. (b)(10)(A). Pub. L. 104–295, §21(a)(1), substituted "section 202 of the United States-Canada Free-Trade Agreement Implementation Act of 1988" for "section 202 of the United States-Canada Free-Trade Agreement" and "article 403 of that Agreement" for "section 403 of that Agreement".

1994—Subsec. (a)(9)(A). Pub. L. 103–465, §612(a)(1)(A), substituted "0.21" for "0.17".

Subsec. (a)(9)(B). Pub. L. 103–465, §612(a)(1)(B), (C), in cl. (i), substituted "(but not to a rate of more than 0.21 percent nor less than 0.15 percent) and the amounts specified in subsection (b)(8)(A)(i) (but not to more than $485 nor less than $21) to rates and amounts which would" for "(but not to a rate of more than 0.19 percent nor less than 0.15 percent) that would" and in cl. (ii), substituted "subsection (f)" for "section 1613b of this title".

Subsec. (a)(10). Pub. L. 103–465, §612(a)(2)(B), (C), substituted "$6" for "$5" in cl. (ii) and "$9" for "$8" in cl. (iii).

Subsec. (a)(10)(C). Pub. L. 103–465, §612(a)(2)(A), which directed the amendment of subpar. (C) by substituting a comma for a period after "entry or release", could not be executed because a comma, rather than a period, already appeared after "entry or release".

Subsec. (b)(8)(A)(i). Pub. L. 103–465, §612(a)(3), substituted "$485 or be less than $25, unless adjusted pursuant to subsection (a)(9)(B)" for "$400 or be less than $21".

Subsec. (f)(3)(A)(i)(II). Pub. L. 103–465, §611(a), amended subcl. (II) generally. Prior to amendment, subcl. (II) read as follows: "paying premium pay under section 267(b) of this title, but the amount for which reimbursement may be made under this subclause may not, for any fiscal year, exceed the difference between the cost of the premium pay for that year calculated under such section 267(b) of this title as amended by section 13811 of the Omnibus Budget Reconciliation Act of 1993 and the cost of such pay calculated under subchapter V of chapter 55 of title 5,".

1993—Subsec. (a)(5). Pub. L. 103–182, §521(a)(1), amended par. (5) generally. Prior to amendment, par. (5) read as follows: "For the arrival of each passenger aboard a commercial vessel or commercial aircraft from a place outside the United States (other than a place referred to in subsection (b)(1)(A) of this section), $5."

Subsec. (b)(1). Pub. L. 103–182, §521(a)(2), inserted after subpar. (C) "Subparagraph (A) shall not apply to fiscal years 1994, 1995, 1996, and 1997."

Subsec. (b)(10). Pub. L. 103–182, §204, amended par. (10) generally. Prior to amendment, par. (10) read as follows: "The fee charged under subsection (a)(9) or (10) of this section with respect to goods of Canadian origin (as determined under section 202 of the United States-Canada Free-Trade Agreement Implementation Act of 1988) shall be in accordance with article 403 of the United States-Canada Free-Trade Agreement. Any service for which an exemption from such fee is provided by reason of this paragraph may not be funded with money contained in the Customs User Fee Account."

Subsec. (f)(1). Pub. L. 103–182, §521(a)(3)(A), substituted "except—" and subpars. (A) and (B) for "except that portion of such fees that is required under paragraph (3) for the direct reimbursement of appropriations."

Subsec. (f)(3)(A). Pub. L. 103–182, §521(a)(3)(B), in introductory provisions, substituted "(other than the fees under subsection (a)(9) and (10) and the excess fees determined by the Secretary under paragraph (5))" for "(other than subsection (a)(9) or (10) of this section)".

Pub. L. 103–66, §13813(2), in closing provisions, inserted "The transfer of funds required under subparagraph (C)(iii) has priority over reimbursements under this subparagraph to carry out subclauses (II), (III), (IV), and (V) of clause (i)."

Subsec. (f)(3)(A)(i). Pub. L. 103–66, §13813(1), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: "in providing—

"(I) inspectional overtime services, and

"(II) all preclearance services for which the recipients of such services are not required to reimburse the Secretary of the Treasury, and".

Subsec. (f)(3)(B)(i). Pub. L. 103–66, §13813(3), struck out "except for costs described in subparagraph (A)(i)(I) and (II)," before "shall be subject".

Subsec. (f)(3)(C)(i), (iii). Pub. L. 103–66, §13813(4), substituted "to reimburse costs described in subparagraph (A)(i)" for "to fully reimburse inspectional overtime and preclearance costs" in clause (i) and added clause (iii).

Subsec. (f)(4). Pub. L. 103–182, §521(a)(3)(C), inserted "(other than the excess fees determined by the Secretary under paragraph (5))" after "under subsection (a)".

Subsec. (f)(5). Pub. L. 103–182, §521(a)(3)(D), added par. (5).

Subsec. (g). Pub. L. 103–182, §682, in par. (1), substituted "The" for "In addition to the regulations required under paragraph (2), the", redesignated par. (3) as (2), and struck out former par. (2) which read as follows: "The Secretary of the Treasury shall prescribe regulations governing the work shifts of customs personnel at airports. Such regulations shall provide, among such other factors considered appropriate by the Secretary, that—

"(A) the work shifts will be adjusted, as necessary, to meet cyclical and seasonal demands and to minimize the use of overtime;

"(B) the work shifts will not be arbitrarily reduced or compressed; and

"(C) consultation with the Advisory Committee on Commercial Operations of the United States Customs Service (established under section 9501(c) of the Omnibus Budget Reconciliation Act of 1987) will be carried out before adjustments are made in the work shifts."

Subsec. (j)(3). Pub. L. 103–182, §521(a)(4), substituted "2003" for "1998".

Pub. L. 103–66, §13801, substituted "1998" for "1995".

1990—Subsec. (a)(9). Pub. L. 101–508, §10001(b), amended par. (9) generally. Prior to amendment, par. (9) read as follows: "For the processing of merchandise that is formally entered or released during any fiscal year, a fee, subject to the limitations in subsection (b)(8)(A) of this section, in an amount equal to 0.17 percent ad valorem."

Pub. L. 101–382, §111(a), amended par. (9) generally. Prior to amendment, par. (9) read as follows: "For the processing of any merchandise (other than an article that is—

"(A) provided for under any item in chapter 98 of the Harmonized Tariff Schedule of the United States, except subheading 9802.00.60 or 9802.00.80,

"(B) a product of an insular possession of the United States, or

"(C) a product of any county listed in general note 3(c)(v) of such Schedule)

that is formally entered, or withdrawn from warehouse for consumption—

"(i) after November 30, 1986, and

"(ii) before October 1, 1987;

a fee in an amount equal to 0.22 percent ad valorem."

Subsec. (a)(10). Pub. L. 101–508, §10001(e)(1), inserted "if more than 25,000 informal entries were cleared through such airport or facility during the fiscal year preceding such entry or release," after "applies," in subpar. (C).

Pub. L. 101–382, §111(a), amended par. (10) generally. Prior to amendment, par. (10) read as follows: "For the processing of any merchandise (other than an article described in subparagraph (A), (B), or (C) of paragraph (9)) that is formally entered, or withdrawn from warehouse for consumption, during any fiscal year occurring after September 30, 1987; a fee in an amount equal to the lesser of—

"(A) 0.17 percent ad valorem, or

"(B) an ad valorem rate which the Secretary of the Treasury estimates will provide a total amount of revenue during the fiscal year equal to—

"(i) the total amount authorized to be appropriated for such fiscal year to the United States Customs Service for salaries and expenses incurred in conducting commercial operations during such fiscal year, reduced by

"(ii) the excess, if any, of—

"(I) the total amount authorized to be appropriated for such salaries and expenses for such fiscal year, over

"(II) the total amount actually appropriated for such salaries and expenses for such fiscal year;

except that if appropriations are not authorized for a fiscal year, the fee imposed under this paragraph with respect to that year shall be in an amount equal to 0.17 percent ad valorem."

Subsec. (b)(1)(B). Pub. L. 101–382, §111(b)(1), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: "the arrival of any railroad car that is part of a train which originates and terminates in the same country, but only if—

"(i) such car is part of such train when such train departs from the United States, and

"(ii) no passengers board or disembark from such train, and no cargo is loaded or unloaded from such train, while such train is within any country other than the country in which such train originates and terminates; or".

Subsec. (b)(8)(A). Pub. L. 101–382, §111(b)(2)(C), added subpar. (A). Former subpar. (A) redesignated (D).

Subsec. (b)(8)(B). Pub. L. 101–382, §111(b)(2)(B), (C), added subpar. (B) and struck out former subpar. (B) which read as follows:

"(i) By no later than the date that is 5 days after the date on which any funds are appropriated to the United States Customs Service for salaries or expenses incurred in conducting commercial operations, the Secretary of the Treasury shall determine the ad valorem rate of the fee charged under subsection (a)(10) of this section and shall publish the determination in the Federal Register. Such ad valorem rate shall apply with respect to services provided for the processing of entries, and withdrawals from warehouse, for consumption made after the date that is 60 days after the date of such determination.

"(ii) No determination is required under clause (i) with respect to an appropriation to the United States Customs Service if the funds appropriated are available for less than 60 days."

Subsec. (b)(8)(C). Pub. L. 101–508, §10001(f), amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: "any reference to a manual entry or release includes—

"(I) any entry or release filed by a broker or importer that requires the recording of cargo selectivity data by customs personnel, except when the recording of such data is required because of a temporary administrative or technical failure in the Customs Service automated commercial system that prevents the filing of entries or release in that system by brokers and importers that are certified by the Customs Service to do so; and

"(II) any entry or release filed by a broker or importer that is not certified by the Customs Service to file entries and releases in the Customs Service automated commercial system."

Pub. L. 101–382, §111(b)(2)(C), added subpar. (C).

Subsec. (b)(8)(D). Pub. L. 101–382, §139(c)(3), substituted "subheading 9802.00.60 or heading 9802.00.80 of such Schedule" for "subparagraph 9802.00.60 or 807.00 of such Schedules" in concluding provisions.

Pub. L. 101–382, §111(b)(2)(A), redesignated subpar. (A) as (D).

Subsec. (b)(8)(D)(ii). Pub. L. 101–382, §111(b)(2)(D)(i), substituted "except as otherwise provided in this paragraph, be based" for "be based".

Subsec. (b)(8)(D)(iii). Pub. L. 101–382, §139(c)(1), substituted "subheading 9802.00.60 of the Harmonized Tariff Schedule of the United States" for "subparagraph 9802.00.60 of the Tariff Schedules of the United States".

Subsec. (b)(8)(D)(iv). Pub. L. 101–382, §139(c)(2), which directed amendment of cl. (iv) by substituting "heading 9802.00.80 of such Schedule" for "subparagraph 9802.00.80 of Schedules", could not be executed because "subparagraph 9802.00.80 of Schedules" did not appear in text.

Subsec. (b)(8)(D)(v). Pub. L. 101–382, §111(b)(2)(D)(ii)–(iv), added cl. (v).

Subsec. (b)(8)(E). Pub. L. 101–382, §111(b)(2)(E), added subpar. (E).

Subsec. (b)(9). Pub. L. 101–508, §10001(e)(2), inserted ", if more than 25,000 informal entries were cleared through such airport or facility during the preceding fiscal year" after "applies" in subpar. (B)(ii).

Pub. L. 101–382, §111(b)(3), amended par. (9) generally. Prior to amendment, par. (9) read as follows: "The Secretary may reduce by an amount he considers equitable the fees charged under subsection (a) of this section for the processing of merchandise entries at facilities at which users reimburse the United States Customs Service, pursuant to section 9701 of title 31 or section 58b of this title, for the services that it provides at the facilities."

Subsec. (b)(10). Pub. L. 101–382, §111(b)(4), inserted reference to subsec. (a)(9) of this section.

Subsec. (b)(11). Pub. L. 101–382, §111(b)(5), added par. (11).

Subsec. (f)(2). Pub. L. 101–382, §111(c)(1), substituted "Except as otherwise provided in this subsection, all funds" for "All funds".

Subsec. (f)(3). Pub. L. 101–382, §111(c)(2), amended par. (3) generally. Prior to amendment, par. (3) read as follows: "The Secretary of the Treasury, in accordance with section 1524 of this title and without regard to apportionment or any other administrative practice or limitation, shall directly reimburse, from the fees collected under subsection (a) of this section, each appropriation for the amount paid out of that appropriation for the costs incurred by the Secretary in providing—

"(A) inspectional overtime services; and

"(B) all preclearance services;

for which the recipients of such services are not required to reimburse the Secretary of the Treasury. Reimbursement under this paragraph shall apply with respect to each fiscal year occurring after September 30, 1987, and shall be made at least quarterly. To the extent necessary, reimbursement of appropriations under this paragraph may be made on the basis of estimates made by the Secretary of the Treasury of the costs for inspectional overtime and preclearance services, and adjustments shall be made in subsequent reimbursements to the extent that the estimates were in excess of, or less than, the amounts required to be reimbursed."

Subsec. (g). Pub. L. 101–382, §111(d), inserted "and enforcement" after "Regulations" in heading and added par. (3).

Subsec. (j)(3). Pub. L. 101–508, §10001(a), substituted "1995" for "1991".

Pub. L. 101–382, §111(e), substituted "1991" for "1990".

1989—Subsec. (e)(2). Pub. L. 101–207 inserted subpar. (A) designation, added subpar. (B), and inserted ", seaport or other facility" after "airport" in subpars. (A) and (B).

1988—Subsec. (a)(9)(A). Pub. L. 100–418, §1214(g)(1), as amended by Pub. L. 100–647, §9001(a)(13), substituted "chapter 98 of the Harmonized Tariff Schedule of the United States, except subheading 9802.00.60 or 9802.00.80" for "schedule 8 of the Tariff Schedules of the United States except item 806.30 or 807.00".

Subsec. (a)(9)(C). Pub. L. 100–418, §1214(g)(2), (3), as amended by Pub. L. 100–647, §9001(a)(13), substituted "general note 3(c)(v) of such Schedule" for "General Headnote 3(e)(vi) or (vii) of such Schedules".

Subsec. (b)(8)(A). Pub. L. 100–418, §1214(g)(4), (5), as added by Pub. L. 100–647, §9001(a)(13), substituted "subparagraph 9802.00.60" for "item 806.30" in cl. (iii) and concluding provisions and "subparagraph 9802.00.80" for "item 807.00" in cl. (iv).

Subsec. (b)(10). Pub. L. 100–449 temporarily added par. (10). See Effective and Termination Dates of 1988 Amendment note below.

Subsec. (c)(3). Pub. L. 100–418, §1214(g)(6), formerly §1214(g)(3), as renumbered by Pub. L. 100–647, §9001(a)(13), substituted "general note 2 of the Harmonized Tariff Schedule of the United States" for "headnote 2 of the General Headnotes and Rules of Interpretation of the Tariff Schedules of the United States".

1987—Subsec. (a)(9)(A). Pub. L. 100–203, §9501(a)(1)(A), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: "provided for in schedule 8 of the Tariff Schedules of the United States,".

Subsec. (b)(8)(A). Pub. L. 100–203, §9501(a)(1)(B), added cls. (iii) and (iv) and last sentence.

Subsec. (e)(4) to (6). Pub. L. 100–203, §9501(a)(2), added pars. (4) and (5), and redesignated former par. (4) as (6) and amended it generally. Prior to amendment, par. (6) read as follows: "Notwithstanding any other provision of law, during any period when fees are authorized under subsection (a) of this section, no charges, other than such fees, may be collected for—

"(A) any cargo inspection, clearance, or other customs service performed (regardless whether performed outside of normal business hours on an overtime basis); or

"(B) any customs personnel provided;

in connection with the arrival or departure of any commercial vessel, vehicle or aircraft, or its passengers, crew, and cargo, in the United States."

Subsec. (f)(1) to (3). Pub. L. 100–203, §9501(a)(3), added pars. (1) to (3) and struck out former pars. (1) to (3) which read as follows:

"(1) Notwithstanding section 1524 of this title, all of the fees collected under subsection (a) of this section shall be deposited in a separate account within the general fund of the Treasury of the United States. Such account shall be known as the 'Customs User Fee Account'.

"(2)(A) The Secretary of the Treasury shall refund out of the Customs User Fee Account to any appropriation the amount paid out of such appropriation for expenses incurred by the Secretary of the Treasury in providing overtime customs inspectional services for which the recipient of such services is not required to reimburse the Secretary of the Treasury.

"(B) The amounts which are required to be refunded under subparagraph (A) shall be refunded at least quarterly on the basis of estimates made by the Secretary of the Treasury of the expenses referred to in subparagraph (A). Proper adjustments shall be made in the amounts subsequently refunded under subparagraph (A) to the extent prior estimates were in excess of, or less than, the amounts required to be refunded under subparagraph (A).

"(3) Except as provided in paragraph (2), all funds in the Customs User Fee Account shall only be available, to the extent provided for in appropriation Acts, for the salaries and expenses of the United States Customs Service incurred in conducting commercial operations."

Subsec. (g). Pub. L. 100–203, §9501(a)(4), designated existing provisions as par. (1), substituted "In addition to the regulations required under paragraph (2), the" for "The", and added par. (2).

Subsec. (j)(3). Pub. L. 100–203, §9501(a)(5), substituted "1990" for "1989".

1986—Subsec. (a)(2). Pub. L. 99–514, §1893(a)(1)(A), substituted "For" for "Subject to the limitation in subsection (b)(2) of this section, for".

Subsec. (a)(3). Pub. L. 99–514, §1893(a)(2), amended par. (3) generally. Prior to amendment, par. (3) read as follows: "Subject to the limitations in subsection (b)(1)(B) and (3) of this section, for the arrival of each railroad car, whether passenger or freight, $5."

Subsec. (a)(8). Pub. L. 99–514, §1893(a)(1)(B), which directed the amendment of subsec. (a) by adding par. (8) at the end thereof, was executed by adding par. (8) after par. (7) as the probable intent of Congress in view of the intervening addition of pars. (9) and (10) by Pub. L. 99–509.

Subsec. (a)(9), (10). Pub. L. 99–509, §8101(a), added pars. (9) and (10).

Subsec. (b)(1)(A). Pub. L. 99–514, §1893(b)(2), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: "the arrival of any passenger whose journey originated in—

"(i) Canada,

"(ii) Mexico,

"(iii) a territory or possession of the United States, or

"(iv) any adjacent island (within the meaning of section 1101(b)(5) of title 8; or".

Subsec. (b)(1)(C). Pub. L. 99–514, §1893(b)(3), added subpar. (C).

Subsec. (b)(4) to (7). Pub. L. 99–514, §1893(b)(1), which directed the amendment of subsec. (b) by adding pars. (4) to (7) at the end thereof, was executed by adding pars. (4) to (7) after par. (3) as the probable intent of Congress in view of the intervening addition of pars. (8) and (9) by Pub. L. 99–509.

Subsec. (b)(8), (9). Pub. L. 99–509, §8101(b), added pars. (8) and (9).

Subsec. (c)(1). Pub. L. 99–514, §1893(b)(4)(A), amended par. (1) generally. Prior to amendment, par. (1) read as follows: "The term 'vessel' does not include any ferry."

Subsec. (c)(5). Pub. L. 99–514, §1893(b)(4)(B), added par. (5).

Subsec. (d)(4). Pub. L. 99–514, §1893(c)(1), added par. (4).

Subsec. (e)(1). Pub. L. 99–514, §1893(d)(1), amended par. (1) generally. Prior to amendment, par. (1) read as follows: "Notwithstanding section 1451 of this title or any other provision of law (other than paragraph (2)), the customs services required to be provided to passengers upon arrival in the United States on scheduled airline flights at customs serviced airports shall be adequately provided when needed and at no cost (other than the fees imposed under subsection (a) of this section) to airlines and airline passengers."

Subsec. (e)(2). Pub. L. 99–509, §8101(c)(2), substituted "This subsection" for "Paragraph (1)" in par. (2) as amended by §1893 of Pub. L. 99–514 below.

Pub. L. 99–514, §1893(d)(2)(A), substituted "Paragraph (1)" for "this subsection".

Subsec. (e)(3). Pub. L. 99–514, §1893(d)(2)(B), which directed the amendment of subsec. (e) by adding par. (3) at the end thereof, was executed by adding par. (3) after par. (2) as the probable intent of Congress in view of the intervening addition of par. (4) by Pub. L. 99–509.

Subsec. (e)(4). Pub. L. 99–509, §8101(c), added par. (4).

Subsec. (f)(3), (4). Pub. L. 99–509, §8101(d), added pars. (3) and (4).

Subsec. (g). Pub. L. 99–514, §1893(e), inserted provisions relating to regulations with respect to collection and remittance of fees.

Pub. L. 99–514, §2, substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954", which for purposes of codification was translated as "title 26" thus requiring no change in text.

Subsec. (j)(1), (3). Pub. L. 99–509, §8101(e), substituted "otherwise provided in this subsection" for "provided in paragraph (2)" in par. (1) and added par. (3).

Statutory Notes and Related Subsidiaries

Change of Name

"Commissioner of U.S. Customs and Border Protection" substituted for "Commissioner of Customs" in subsec. (k) on authority of section 802(d)(2) of Pub. L. 114–125, set out as a note under section 211 of Title 6, Domestic Security.

Effective Date of 2020 Amendment

Pub. L. 116–113, title II, §203(b), Jan. 29, 2020, 134 Stat. 44, provided that:

"(1) In general.—The amendment made by subsection (a) [amending this section] shall—

"(A) take effect on the date on which the USMCA enters into force [July 1, 2020]; and

"(B) apply with respect to a good entered or released on or after that date.

"(2) Transition from nafta treatment.—In the case of a good entered or released before the date on which the USMCA enters into force—

"(A) the amendments made by subsection (a) to section 13031(b)(10)(B) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(b)(10)(B)) shall not apply with respect to the good; and

"(B) section 13031(b)(10)(B) of such Act, as in effect on the day before that date, shall continue to apply on and after that date with respect to the good.

"(3) Entered or released defined.—In this subsection, the term 'entered or released' has the meaning given that term in section 13031(b)(8)(E) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(b)(8)(E))."

[For definition of "USMCA" as used in section 203(b) of Pub. L. 116–113, set out above, see section 4502 of this title.]

Effective Date of 2018 Amendment

Pub. L. 115–271, title VIII, §8002(c), Oct. 24, 2018, 132 Stat. 4074, provided that: "The amendments made by this section [amending this section] shall take effect on January 1, 2020."

Pub. L. 115–239, §1664, Sept. 13, 2018, 132 Stat. 2886, provided that: "The amendments made by this Act [amending this section and the Harmonized Tariff Schedule of the United States, which is not set out in the Code] apply to goods entered, or withdrawn from warehouse for consumption, on or after the 30th day after the date of the enactment of this Act [Sept. 13, 2018]."

Effective and Termination Dates of 2011 Amendment

Amendment by Pub. L. 112–43 effective Oct. 21, 2011, and applicable with respect to Panama on the date the United States–Panama Trade Promotion Agreement enters into force (Oct. 31, 2012) and to cease to be effective on the date the Agreement terminates, see section 107(b), (c) of Pub. L. 112–43, set out in a note under section 3805 of this title.

Amendment by section 204 of Pub. L. 112–42 effective Oct. 21, 2011, applicable with respect to Colombia on the date the United States–Colombia Trade Promotion Agreement enters into force (May 15, 2012), and to cease to be effective on the date the Agreement terminates, see section 107(b), (c) of Pub. L. 112–42, set out in a note under section 3805 of this title.

Amendment by section 601(a) of Pub. L. 112–42 applicable to passengers arriving from Canada, Mexico, or an adjacent island on or after the date that is 15 days after Oct. 21, 2011, see section 601(c) of Pub. L. 112–42, set out in a note under section 3805 of this title.

Amendment by Pub. L. 112–41 effective Oct. 21, 2011, and applicable with respect to Korea on the date the United States–Korea Free Trade Agreement enters into force (Mar. 15, 2012) and to cease to be effective on the date the Agreement terminates, see section 107(b), (c) of Pub. L. 112–41, set out in a note under section 3805 of this title.

Effective Date of 2010 Amendment

Pub. L. 111–227, title IV, §4001(b)(2), Aug. 11, 2010, 124 Stat. 2480, provided that: "The amendment made by paragraph (1) [amending this section] shall take effect as if included in the enactment of the Haiti Economic Lift Program Act of 2010 [Pub. L. 111–171]."

Pub. L. 111–210, §5, July 27, 2010, 124 Stat. 2257, provided that: "This joint resolution [amending this section and enacting provisions set out as notes under section 6655 of Title 26, Internal Revenue Code, and section 1701 of Title 50, War and National Defense] and the amendments made by this joint resolution shall take effect on the date of the enactment of this joint resolution [July 27, 2010] or July 26, 2010, whichever occurs earlier."

Effective Date of 2009 Amendment

Pub. L. 111–42, title I, §104, July 28, 2009, 123 Stat. 1963, provided that: "This title [amending this section and enacting and amending provisions set out as notes under section 1701 of Title 50, War and National Defense] and the amendments made by this title shall take effect on the date of the enactment of this joint resolution [July 28, 2009] or July 26, 2009, whichever occurs first."

Effective Date of 2008 Amendment

Pub. L. 110–287, §4, July 29, 2008, 122 Stat. 2649, provided that: "This joint resolution [amending this section and enacting provisions set out as notes under section 6655 of Title 26, Internal Revenue Code, and section 1701 of Title 50, War and National Defense] and the amendments made by this joint resolution shall take effect on the date of the enactment of this joint resolution [July 29, 2008] or July 26, 2008, whichever occurs first."

Amendment of this section and repeal of Pub. L. 110–234 by Pub. L. 110–246 effective May 22, 2008, the date of enactment of Pub. L. 110–234, see section 4 of Pub. L. 110–246, set out as an Effective Date note under section 8701 of Title 7, Agriculture.

Effective and Termination Dates of 2007 Amendment

Amendment by Pub. L. 110–138 effective on the date on which the United States-Peru Trade Promotion Agreement enters into force (Feb. 1, 2009) and to cease to be effective on the date on which the Agreement terminates, see section 107(a), (c) of Pub. L. 110–138, set out in a note under section 3805 of this title.

Pub. L. 110–52, §5, Aug. 1, 2007, 121 Stat. 265, provided that: "This joint resolution [amending this section, enacting provisions set out as a note under section 1701 of Title 50, War and National Defense, and amending provisions set out as a note under section 6655 of Title 26, Internal Revenue Code] and the amendments made by this joint resolution shall take effect on the date of the enactment of this joint resolution [Aug. 1, 2007] or July 26, 2007, whichever occurs first."

Effective and Termination Dates of 2006 Amendment

Amendment by Pub. L. 109–283 effective on the date on which the United States-Oman Free Trade Agreement enters into force (Jan. 1, 2009) and to cease to be effective on the date on which the Agreement terminates, see section 107(a), (c) of Pub. L. 109–283, set out in a note under section 3805 of this title.

Pub. L. 109–280, title XIV, §1641, Aug. 17, 2006, 120 Stat. 1172, provided that: "Except as otherwise provided in this title [amending this section and sections 1466, 1484, 1514, 1520, 1557, 1559, 1562, 1629, 2155, 2317, 2401, 3807, and 4034 of this title, enacting provisions set out as notes under sections 1466, 1654, and 1675 of this title, and amending provisions set out as a note under section 7101 of Title 7, Agriculture], the amendments made by this title shall apply with respect to goods entered, or withdrawn from warehouse for consumption, on or after the 15th day after the date of the enactment of this Act [Aug. 17, 2006]."

Amendment by Pub. L. 109–169 effective on the date on which the United States-Bahrain Free Trade Agreement enters into force (Aug. 1, 2006) and to cease to be effective on the date on which the Agreement terminates, see section 106(a), (c) of Pub. L. 109–169, set out in a note under section 3805 of this title.

Effective and Termination Dates of 2005 Amendment

Amendment by Pub. L. 109–53 effective on the date the Dominican Republic-Central America-United States Free Trade Agreement enters into force (Mar. 1, 2006) and to cease to have effect on date Agreement ceases to be in force with respect to the United States, and, during any period in which a country ceases to be a CAFTA–DR country, to cease to have effect with respect to such country, see section 107 of Pub. L. 109–53, set out as an Effective and Termination Dates note under section 4001 of this title.

Effective and Termination Dates of 2004 Amendment

Amendment by Pub. L. 108–286 effective on the date on which the United States-Australia Free Trade Agreement enters into force (Jan. 1, 2005) and to cease to be effective on the date on which the Agreement terminates, see section 106(a), (c) of Pub. L. 108–286, set out in a note under section 3805 of this title.

Effective and Termination Dates of 2003 Amendments

Amendment by Pub. L. 108–78 effective on the date the United States-Singapore Free Trade Agreement enters into force (Jan. 1, 2004), and to cease to be effective on the date the Agreement ceases to be in force, see section 107(a), (c) of Pub. L. 108–78, set out in a note under section 3805 of this title.

Amendment by Pub. L. 108–77 effective on the date the United States-Chile Free Trade Agreement enters into force (Jan. 1, 2004), and to cease to be effective on the date the Agreement ceases to be in force, see section 107(a), (c) of Pub. L. 108–77, set out in a note under section 3805 of this title.

Effective Date of 2002 Amendments

Amendment by Pub. L. 107–296 effective 60 days after Nov. 25, 2002, see section 4 of Pub. L. 107–296, set out as an Effective Date note under section 101 of Title 6, Domestic Security.

Pub. L. 107–210, div. A, title III, §337(b), Aug. 6, 2002, 116 Stat. 980, provided that: "The amendments made by subsection (a) [amending this section] take effect on October 1, 2002."

Effective Date of 2000 Amendment

Pub. L. 106–476, title I, §1471, Nov. 9, 2000, 114 Stat. 2174, provided that: "Except as otherwise provided in this title [enacting section 1308 of this title, amending this section, sections 1313, 1433, 1434, 1441, 1484, 1505, and 1555 of this title, section 69 of Title 15, Commerce and Trade, and section 91 of Title 46, Appendix, Shipping, and enacting provisions set out as notes under sections 1308, 1313, 1484, and 1654 of this title and section 1113 of Title 31, Money and Finance], the amendments made by this title shall apply with respect to goods entered, or withdrawn from warehouse, for consumption, on or after the 15th day after the date of the enactment of this Act [Nov. 9, 2000]."

Effective Date of 1999 Amendment

Pub. L. 106–36, title II, §2418(f), June 25, 1999, 113 Stat. 177, provided that: "The amendments made by this section [amending this section and section 1505 of this title] shall take effect 30 days after the date of the enactment of this Act [June 25, 1999]."

Effective Date of 1996 Amendment

Pub. L. 104–295, §4(b), Oct. 11, 1996, 110 Stat. 3517, provided that: "The amendments made by subsection (a) [amending this section] apply to—

"(1) any entry made from a foreign trade zone on or after the 15th day after the date of the enactment of this Act [Oct. 11, 1996]; and

"(2) any entry made from a foreign trade zone after November 30, 1986, and before such 15th day if liquidation of the entry was not final before such 15th day."

Pub. L. 104–295, §38(d), Oct. 11, 1996, 110 Stat. 3540, provided that: "The amendments made by this section [amending this section] shall take effect as if included in the amendments made by section 521 of the North American Free Trade Agreement Implementation Act [Pub. L. 103–182]."

Effective Date of 1994 Amendment

Pub. L. 103–465, title VI, §611(b), Dec. 8, 1994, 108 Stat. 4992, provided that: "The amendment made by this section [amending this section] shall apply to customs inspectional services performed on or after January 1, 1994."

Pub. L. 103–465, title VI, §612(b), Dec. 8, 1994, 108 Stat. 4992, provided that: "The amendments made by this section [amending this section] apply to articles entered, or withdrawn from warehouse for consumption, on or after January 1, 1995."

Effective Date of 1993 Amendment

Amendment by section 204 of Pub. L. 103–182 effective on the date the North American Free Trade Agreement enters into force with respect to the United States (Jan. 1, 1994), see section 213(b) of Pub. L. 103–182, formerly set out as an Effective Date note under former section 3331 of this title.

Pub. L. 103–182, title V, §521(b), Dec. 8, 1993, 107 Stat. 2161, which provided that the amendments made to this section by section 521 of Pub. L. 103–182 took effect on Jan. 1, 1994, was repealed by Pub. L. 116–113, title VI, §601, Jan. 29, 2020, 134 Stat. 78, effective on the date the USMCA entered into force (July 1, 2020).

Pub. L. 103–182, title VI, §692, Dec. 8, 1993, 107 Stat. 2225, which provided that title VI of Pub. L. 103–182 (see Tables for classification) took effect on Dec. 8, 1993, was repealed by Pub. L. 116–113, title VI, §601, Jan. 29, 2020, 134 Stat. 78, effective on the date the USMCA entered into force (July 1, 2020).

Effective Date of 1990 Amendments

Pub. L. 104–295, §4(c), Oct. 11, 1996, 110 Stat. 3517, provided that: "The amendment made by section 111(b)(2)(D)(iv) of the Customs and Trade Act of 1990 [Pub. L. 101–382, amending this section] shall apply to—

"(1) any entry made from a foreign trade zone on or after the 15th day after the date of the enactment of this Act [Oct. 11, 1996]; and

"(2) any entry made from a foreign trade zone after November 30, 1986, and before such 15th day if the liquidation of the entry was not final before such 15th day."

Pub. L. 101–508, title X, §10001(g), Nov. 5, 1990, 104 Stat. 1388–387, provided that:

"(1) In general.—The amendments made by subsections (b), (c), and (d) [amending this section and section 2082 of this title and amending provisions set out below] shall take effect on the date of the enactment of the Act providing full-year appropriations for the Customs Service for fiscal year 1992 [Pub. L. 102–141, Oct. 28, 1991, 105 Stat. 837], and shall apply to fiscal years beginning on and after October 1, 1991.

"(2) Merchandise processing fees for small airports.—The amendments made by subsection (e) [amending this section] shall take effect as if included in section 111 of the Customs and Trade Act of 1990 [Pub. L. 101–382, set out below].

"(3) Manual Entries and Releases.—The amendment made by subsection (f) [amending this section] shall take effect on the date of the enactment of this Act [Nov. 5, 1990]."

Pub. L. 101–382, title I, §115, Aug. 20, 1990, 104 Stat. 640, provided that:

"(a) In General.—Except as provided in subsection (b), this subtitle [subtitle B (§§111–115) of title I of Pub. L. 101–382, enacting section 2082 of this title, amending this section, and enacting provisions set out as notes below], and the amendments made by this subtitle, take effect October 1, 1990, but the amendment made by section 111(b)(1) [amending this section] applies with respect to railroad cars arriving in the United States on or after July 7, 1986.

"(b) Exceptions.—The amendment made by section 111(d) [amending this section], and section 112 [enacting provisions set out below], take effect on the date of the enactment of this Act [Aug. 20, 1990]."

Effective and Termination Dates of 1988 Amendment

Pub. L. 100–647, title IX, §9001(b), Nov. 10, 1988, 102 Stat. 3808, provided that: "The amendments made by this section [amending this section, sections 1330, 1332, 1337, 1671, 1677, 1677–2, 2131, 2138, 2212, 2253, 2254, 2296, and 2703 of this title, and provisions set out as notes under sections 1507, 1671, and 2397 of this title] shall be applied as if such amendments took effect on August 23, 1988."

Amendment by Pub. L. 100–449 effective on date the United States-Canada Free-Trade Agreement enters into force (Jan. 1, 1989), and to cease to have effect on date Agreement ceases to be in force, see section 501(a), (c) of Pub. L. 100–449, set out in a note under section 2112 of this title.

Amendment by Pub. L. 100–418 effective Jan. 1, 1989, and applicable with respect to articles entered on or after such date, see section 1217(b)(1) of Pub. L. 100–418, set out as an Effective Date note under section 3001 of this title.

Effective Date of 1987 Amendment

Pub. L. 100–203, title IX, §9501(d), Dec. 22, 1987, 101 Stat. 1330–380, provided that:

"(1) Except as otherwise provided in this subsection, the provisions of this section [amending this section, enacting provisions set out as a note under section 3 of this title, and amending provisions set out below] take effect on the date of the enactment of this Act [Dec. 22, 1987].

"(2) The amendments made by subsection (a)(1) [amending this section] apply with respect to articles entered, or withdrawn from warehouse for consumption, on or after the 15th day after the date of enactment of this Act.

"(3) The amendment made by subsection (a)(3) [amending this section] shall take effect on October 1, 1987."

Effective Date of 1986 Amendment; Refunds

Pub. L. 99–514, title XVIII, §1893(g), Oct. 22, 1986, 100 Stat. 2930, as amended by Pub. L. 100–203, title IX, §9501(b), Dec. 22, 1987, 101 Stat. 1330–379, provided that:

"(1) The amendments made by this section [amending this section and section 1741 of former Title 49, Transportation, and enacting provisions set out below] shall apply with respect to services rendered after the date that is 15 days after the date of enactment of this Act [Oct. 22, 1986].

"(2) Upon written request filed by any person with the Secretary of the Treasury (hereafter in this subsection referred to as the 'Secretary') before the date that is 90 days after the date of the enactment of the Omnibus Budget Reconciliation Act of 1987 [Dec. 22, 1987] which is accompanied by such documentation establishing proof of payment as the Secretary may require, the Secretary shall refund (out of funds in the Treasury of the United States not otherwise appropriated) to such person an amount equal to the excess of—

"(A) the amount of fees imposed by section 13031 of the Consolidated Omnibus Budget Reconciliation Act of 1985 [this section] that were paid by such person to the Secretary with respect to customs services provided—

"(i) after July 6, 1986, and

"(ii) on or before the date that is 15 days after the date of enactment of this Act, over

"(B) the amount of fees such person would have been required to pay to the Secretary by reason of such section with respect to such services if the amendments made by subsections (a)(1) and (b) [amending this section] applied with respect to such services.

"(3) If the customs broker permit fee paid by any person for calendar year 1986 under section 13031(a)(7) of the Consolidated Omnibus Budget Reconciliation Act of 1985 exceeds $62.50, the Secretary shall either—

"(A) refund (out of funds in the Treasury of the United States not otherwise appropriated) to such person the amount of the excess, or

"(B) if requested by such person, credit the amount of the excess to the fee due under such section 13031(a)(7) with respect to such permit for calendar year 1987."

Regulations

Pub. L. 115–271, title VIII, §8009(b), Oct. 24, 2018, 132 Stat. 4081, provided that: "Not later than 1 year after the date of the enactment of this Act [Oct. 24, 2018], such regulations as are necessary to carry out this subtitle [subtitle A (§§8001–8009) of title VIII of Pub. L. 115–271, see Short Title of 2018 Amendment note set out under section 1 of this title] and the amendments made by this subtitle shall be prescribed."

Construction of 1993 Amendment

Pub. L. 103–182, title II, §212, Dec. 8, 1993, 107 Stat. 2099, which provided that an amendment in title II of Pub. L. 103–182 to a law that was also amended under title VI of Pub. L. 103–182 would be made after the title VI amendment was executed, was repealed by Pub. L. 116–113, title VI, §601, Jan. 29, 2020, 134 Stat. 78, effective on the date the USMCA entered into force (July 1, 2020).

Transfer of Functions

Use of Fees

Pub. L. 114–94, div. C, title XXXII, §32201(b), Dec. 4, 2015, 129 Stat. 1738, provided that: "The fees collected as a result of the amendments made by this section [amending this section] shall be deposited in the Customs User Fee Account, shall be available for reimbursement of customs services and inspections costs, and shall be available only to the extent provided in appropriations Acts."

Rates for Merchandise Processing Fees

Pub. L. 112–40, §2, Oct. 21, 2011, 125 Stat. 402, provided that: "For the period beginning on October 1, 2011, and ending on June 30, 2014, section 13031(a)(9) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(a)(9)) shall be applied and administered—

"(1) in subparagraph (A), by substituting '0.3464' for '0.21'; and

"(2) in subparagraph (B)(i), by substituting '0.3464' for '0.21'."

Pub. L. 112–40, title II, §262, Oct. 21, 2011, 125 Stat. 426, provided that:

"(a) Fees for Period From July 1, 2014, to November 30, 2015.—For the period beginning on July 1, 2014, and ending on November 30, 2015, section 13031(a)(9) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(a)(9)) shall be applied and administered—

"(1) in subparagraph (A), by substituting '0.3464' for '0.21'; and

"(2) in subparagraph (B)(i), by substituting '0.3464' for '0.21'.

"(b) Fees for Period From October 1, 2016, to September 30, 2019.—For the period beginning on October 1, 2016, and ending on September 30, 2019, section 13031(a)(9) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(a)(9)) shall be applied and administered—

"(1) in subparagraph (A), by substituting '0.1740' for '0.21'; and

"(2) in subparagraph (B)(i), by substituting '0.1740' for '0.21'."

[For additional application and administration of subsec. (a)(9) of this section for period beginning on Dec. 1, 2015, and ending on Sept. 30, 2029, see section 503 of Pub. L. 112–41, set out in a note under section 3805 of this title.]

Time for Remitting Certain Merchandise Processing Fees

Pub. L. 112–40, title II, §263, Oct. 21, 2011, 125 Stat. 426, prescribed times for remitting certain fees authorized by subsec. (a) of this section and required the Secretary of the Treasury to reconcile the payment of certain merchandise processing fees with services actually provided, prior to repeal by Pub. L. 112–96, title VII, §7002(a), Feb. 22, 2012, 126 Stat. 256.

Pub. L. 110–234, title XV, §15201(c), (d), May 22, 2008, 122 Stat. 1500, and Pub. L. 110–246, §4(a), title XV, §15201(c), (d), June 18, 2008, 122 Stat. 1664, 2262, prescribed times for remitting certain fees authorized by subsec. (a) of this section and required the Secretary of the Treasury to reconcile the payment of certain merchandise processing fees with services actually provided, prior to repeal by Pub. L. 110–436, §5(b), Oct. 16, 2008, 122 Stat. 4981.

[Pub. L. 110–234 and Pub. L. 110–246 enacted identical provisions. Pub. L. 110–234 was repealed by section 4(a) of Pub. L. 110–246, set out as a note under section 8701 of Title 7, Agriculture.]

Sense of Congress

Pub. L. 108–357, title VIII, §892(c)(1), Oct. 22, 2004, 118 Stat. 1645, provided that: "The Congress finds that—

"(A) the fees set forth in paragraphs (1) through (8) of subsection (a) of section 13031 of the Consolidated Omnibus Budget Reconciliation Act of 1985 [19 U.S.C. 58c] have been reasonably related to the costs of providing customs services in connection with the activities or items for which the fees have been charged under such paragraphs; and

"(B) the fees collected under such paragraphs have not exceeded, in the aggregate, the amounts paid for the costs described in subsection (f)(3)(A) [probably means 19 U.S.C. 58c(f)(3)(A)] incurred in providing customs services in connection with the activities or items for which the fees were charged under such paragraphs."

Aggregation of Merchandise Processing Fees

Pub. L. 101–382, title I, §111(f), Aug. 20, 1990, 104 Stat. 639, as amended by Pub. L. 101–508, title X, §10001(c), Nov. 5, 1990, 104 Stat. 1388–386, provided that:

"(1) Notwithstanding any provision of section 13031 of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c), in the case of entries of merchandise made under the temporary monthly entry programs established by the Commissioner of Customs before July 1, 1989, for the purpose of testing entry processing improvements, the fee charged under section 13031(a)(9) of the Consolidated Omnibus Budget Reconciliation Act of 1985 for each day's importations at each port by the same importer from the same exporter shall be the lesser of—

"(A) $400, or

"(B) the amount determined by applying the ad valorem rate currently in effect under such section 13031(a)(9) to the total value of each day's importations at each port by the same importer from the same exporter.

"(2) The fees described in paragraph (1) that are payable under the program described in paragraph (1) shall be paid with each monthly consumption entry. Interest shall accrue on the fees paid monthly in accordance with section 6621 of the Internal Revenue Code of 1986 [26 U.S.C. 6621]."

Exemption of Israeli Products From Certain User Fees

Pub. L. 101–382, title I, §112, Aug. 20, 1990, 104 Stat. 639, provided that: "If the United States Trade Representative determines that the Government of Israel has provided reciprocal concessions in exchange for the exemption of the products of Israel from the fees imposed under section 13031(a)(9) and (10) of the Consolidated Omnibus Budget Reconciliation Act of 1985 [19 U.S.C. 58c(a)(9), (10)] (as amended by section 111), such fees may not be charged with respect to any product of Israel that is entered, or withdrawn from warehouse for consumption, on or after the 15th day (which day may not be before October 1, 1990) after the date on which the determination is published in the Federal Register."

Plan Amendments Not Required Until January 1, 1989

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§1101–1147 and 1171–1177] or title XVIII [§§1801–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of Title 26, Internal Revenue Code.

Fee for Customs Broker Permit for 1986; Reinstatement of Revoked or Suspended Customs Brokers' Licenses and Permits

Pub. L. 99–514, title XVIII, §1893(c)(2), (3), Oct. 22, 1986, 100 Stat. 2929, provided that:

"(2) Notwithstanding section 13031(a)(7) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(a)(7)), the fee imposed by section 13031(a) of such Act with respect to each customs broker permit held by an individual, partnership, association, or corporate customs broker for calendar year 1986 is $62.50.

"(3)(A) The Secretary of the Treasury shall reinstate any customs broker's license or customs broker permit issued under subsection (b) or (c) of section 641 of the Tariff Act of 1930 (19 U.S.C. 1641) that was suspended or revoked on or before the date of enactment of this Act [Oct. 22, 1986] solely by reason of nonpayment of the fee imposed by section 13031(a)(7) of the Consolidated Omnibus Budget Reconciliation Act of 1985.

"(B) Notwithstanding any other provision of law, the Secretary of the Treasury may not suspend or revoke any customs broker permit issued under section 641(c) of the Tariff Act of 1930 (19 U.S.C. 1641(c)) solely by reason of nonpayment of the fee imposed by section 13031(a)(7) of the Consolidated Omnibus Budget Reconciliation Act of 1985 before the date that is 60 days after the date of enactment of this Act [Oct. 22, 1986]."

¹ See Rates for Merchandise Processing Fees notes below.

² So in original.

³ So in original. Probably should not be capitalized.

§59. Repealed. Aug. 2, 1956, ch. 887, §4(a)(21), 70 Stat. 947

Section, R.S. §2635; act June 17, 1930, ch. 497, title IV, §523, 46 Stat. 740, required posting of a table of fees.

§60. Penalty for extortion

Every officer of the customs who demands or receives any other or greater fee, compensation, or reward than is allowed by law, for performing any duty or service required from him by law, shall be liable to a penalty of $200 for each offense, recoverable to the use of the party aggrieved.

(R.S. §2636.)

Editorial Notes

Codification

R.S. §2636 derived from act Mar. 2, 1799, ch. 22, §73, 1 Stat. 680.

§§61, 62. Repealed. Aug. 2, 1956, ch. 887, §4(a)(22), (23), 70 Stat. 947

Section 61, R.S. §2580, related to reports by inspectors on routes by which goods withdrawn from bonded warehouse could be exported to Mexico.

Section 62, acts Dec. 18, 1890, ch. 22, 26 Stat. 690; June 17, 1930, ch. 497, title IV, §523, 46 Stat. 740, related to suspension for neglect or delinquency of officers or employees. See chapter 75 of Title 5, Government Organization and Employees, and Office of Personnel Management regulations.

§63. Repealed. Pub. L. 89–554, §8(a), Sept. 6, 1966, 80 Stat. 636

Section, act Aug. 28, 1890, ch. 812, §§1, 2, 26 Stat. 362, provided for leaves of absence of officers and employees in customs service who receive per diem compensation.

Section was additionally repealed by Pub. L. 91–271, title III, §321(k), June 2, 1970, 84 Stat. 293.

§64. Laws imposing fines applicable to persons acting under customs laws

All Acts and parts of Acts imposing fines, penalties, or other punishment for offenses committed by an internal revenue officer or other officer of the Department of the Treasury of the United States, or under any bureau thereof, shall apply to all persons whomsoever, employed, appointed, or acting under the authority of any customs law, when such persons are designated or acting as officers or deputies, or persons having the custody or disposition of any public money.

(Feb. 8, 1875, ch. 36, §23 (part), 18 Stat. 312.)

Editorial Notes

Codification

Section is based on section 23 (as related to persons acting under any customs law) of act Feb. 8, 1875. Provisions of section 23 (as related to persons acting under any internal revenue law or any revenue provisions of any law of the United States) were repealed effective Feb. 11, 1939, by section 4 of act Feb. 10, 1939 (53 Stat. 1) and incorporated as section 4048 of Title 26, Internal Revenue Code of 1939. The Internal Revenue Code of 1939 was repealed by the Internal Revenue Code of 1954. The Internal Revenue Code of 1954 was redesignated the Internal Revenue Code of 1986 by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095. Provisions of former section 4048 are covered by section 7344 of Title 26, Internal Revenue Code.

§66. Rules and forms prescribed by Secretary

The Secretary of the Treasury shall prescribe forms of entries, oaths, bonds, and other papers, and rules and regulations not inconsistent with law, to be used in carrying out the provisions of law relating to raising revenue from imports, or to duties on imports, or to warehousing, and shall give such directions to customs officers and prescribe such rules and forms to be observed by them as may be necessary for the proper execution of the law.

(R.S. §251 (part); Pub. L. 91–271, title III, §308, June 2, 1970, 84 Stat. 292.)

Editorial Notes

Codification

R.S. §251 derived from acts Feb. 10, 1830, ch. 11, §§14, 15, 3 Stat. 543; Aug. 6, 1846, ch. 84, §5, 9 Stat. 55; May 14, 1856, Res. 9, 11 Stat. 144; June 30, 1864, ch. 172, §8, 13 Stat. 221; July 14, 1870, ch. 255, §34, 16 Stat. 271. R.S. §251, which was also classified in part to section 427 of former Title 31, was repealed in part and reenacted as section 321(a)(5) of Title 31, Money and Finance, by Pub. L. 97–258, §4(b), Sept. 13, 1982, 96 Stat. 1067.

Amendments

1970—Pub. L. 91–271 substituted reference to customs officers for reference to collectors.

Statutory Notes and Related Subsidiaries

Effective Date of 1970 Amendment

Amendment by Pub. L. 91–271 effective with respect to articles entered, or withdrawn from warehouse for consumption on or after Oct. 1, 1970, and such other articles entered or withdrawn from warehouse for consumption prior to such date, or with respect to which a protest has not been disallowed in whole or in part before Oct. 1, 1970, see section 203 of Pub. L. 91–271, set out as a note under section 1500 of this title.

Executive Documents

Transfer of Functions

All offices of collector of customs, comptroller of customs, surveyor of customs, and appraiser of merchandise in Bureau of Customs of Department of the Treasury to which appointments were required to be made by President with advice and consent of Senate ordered abolished, with such offices to be terminated not later than December 31, 1966, by Reorg. Plan No. 1 of 1965, eff. May 25, 1965, 30 F.R. 7035, 79 Stat. 1317, set out as a note under section 1 of this title. All functions of offices eliminated were already vested in Secretary of the Treasury by Reorg. Plan No. 26 of 1950, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, set out in the Appendix to Title 5, Government Organization and Employees.

§67. Repealed. Aug. 2, 1956, ch. 887, §4(a)(24), 70 Stat. 947

Section, R.S. §258, provided for a report to each session of Congress by the Secretary on customhouse business and is covered by section 331 of Title 31, Money and Finance.

§68. Enforcement of customs and immigration laws in Guam and the Virgin Islands and along Canadian and Mexican borders; cooperation by Secretary of the Treasury and Attorney General; erection of buildings

To aid in the enforcement of the customs and immigration laws along the Canadian and Mexican borders and to provide better facilities for such enforcement at points along such borders at which no Federal or other buildings adapted or suitably located for the purpose are available, and for similar purposes in the Virgin Islands of the United States, the Secretary of the Treasury and the Attorney General are hereby authorized to expend, and for similar purposes in Guam the Attorney General is hereby authorized to expend, from the funds appropriated for the general maintenance and operation of the Customs and the Immigration and Naturalization Services, respectively, the necessary amounts for the acquisition of land and the erection of buildings, sheds, and office quarters, including living quarters for officers where none are otherwise available: Provided, That the total amount which may be so expended for any one project, including the site, shall not exceed $200,000 and that where the project is for the joint use of the Customs Service and the Immigration and Naturalization Service, the combined cost of the project, including the site, shall be charged to the two appropriations concerned.

(June 26, 1930, ch. 617, §1, 46 Stat. 817; Oct. 10, 1940, ch. 837, 54 Stat. 1091; Sept. 26, 1951, ch. 414, 65 Stat. 336; May 18, 1956, ch. 282, 70 Stat. 159; Pub. L. 86–466, May 13, 1960, 74 Stat. 130; Pub. L. 87–465, May 31, 1962, 76 Stat. 87; Pub. L. 89–87, July 24, 1965, 79 Stat. 264; Pub. L. 93–396, Aug. 29, 1974, 88 Stat. 794.)

Editorial Notes

Amendments

1974—Pub. L. 93–396 substituted "$200,000" for "$100,000".

1965—Pub. L. 89–87 extended to Guam and the Virgin Islands the authority of the Attorney General and the Secretary of the Treasury to construct facilities for the enforcement of the customs and immigration laws.

1962—Pub. L. 87–465 substituted "$100,000" for "$40,000" and "$80,000".

1960—Pub. L. 86–466 substituted "$40,000" and "$80,000" for "$30,000" and "$60,000", respectively.

1956—Act May 18, 1956, substituted "$30,000" and "$60,000" for "$15,000" and "$30,000", respectively.

1951—Act Sept. 26, 1951, substituted "$15,000" and "$30,000" for "$5,000" and "$10,000", respectively.

1940—Act Oct. 10, 1940, substituted "$5000" and "$10,000" for "$3000" and "$6000", respectively.

Statutory Notes and Related Subsidiaries

Transfer of Functions

Abolition of Immigration and Naturalization Service and Transfer of Functions

For abolition of Immigration and Naturalization Service, transfer of functions, and treatment of related references, see note set out under section 1551 of Title 8, Aliens and Nationality.

Executive Documents

Transfer of Functions

Functions of officers of Department of the Treasury and functions of all agencies and employees of such Department transferred, with certain exceptions, to Secretary of the Treasury, with power vested in him to authorize their performance or performance of any of his functions, by any of such officers, agencies, and employees, by Reorg. Plan No. 26 of 1950, §§1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, set out in the Appendix to Title 5, Government Organization and Employees. Customs Service was under Department of the Treasury.

Immigration and Naturalization Service of Department of Labor (including Office of Commissioner of Immigration and Naturalization) and its functions were transferred to Department of Justice, to be administered under direction and supervision of Attorney General; and functions and powers of Secretary of Labor relating to administration of the Service and its functions or to administration of immigration and naturalization laws were transferred to Attorney General, by Reorg. Plan No. V of 1940, eff. June 15, 1940, 5 F.R. 2223, 54 Stat. 1238, set out in the Appendix to Title 5.

§69. Erection of protective gates and fences across and around roads crossing borders

The Secretary of the Treasury is authorized to expend, from the funds appropriated for the general maintenance and operation of the Customs Service, such amounts as may be necessary for the erection of protective gates across international highways and roads crossing the Canadian and Mexican borders and for the erection of such fences in the immediate vicinity of such highways and roads as may be necessary to prevent unlawful entry or smuggling.

(June 26, 1930, ch. 617, §2, as added Oct. 10, 1940, ch. 837, 54 Stat. 1092.)

Statutory Notes and Related Subsidiaries

Transfer of Functions

Executive Documents

Transfer of Functions

Functions vested by law in Attorney General, Department of Justice, or any other officer or any agency of that Department, with respect to inspection at regular inspection locations at ports of entry of persons, and documents of persons, entering or leaving United States, were to have been transferred to Secretary of the Treasury by 1973 Reorg. Plan No. 2, §2, eff. July 1, 1973, 38 F.R. 15932, 87 Stat. 1091, set out in the Appendix to Title 5. The transfer was negated by section 1(a)(1), (b) of Pub. L. 93–253, Mar. 16, 1974, 88 Stat. 50, which repealed section 2 of 1973 Reorg. Plan No. 2, eff. July 1, 1973.

§70. Obstruction of revenue officers by masters of vessels

If the master of any vessel shall obstruct or hinder, or shall intentionally cause any obstruction or hindrance to any officer in lawfully going on board such vessel, for the purpose of carrying into effect any of the revenue or navigation laws of the United States, he shall for every such offense be liable to a penalty of not more than $2,000 nor less than $500.

(R.S. §3068; Aug. 5, 1935, ch. 438, title III, §307, 49 Stat. 528.)

Editorial Notes

Codification

R.S. §3068 derived from act Mar. 2, 1799, ch. 22, §71, 1 Stat. 678.

Amendments

1935—Act Aug. 5, 1935, inserted reference to navigation laws, and increased penalty from $500 and $50 to $2,000 and $500, respectively.

CHAPTER 1A—FOREIGN TRADE ZONES

Sec.

81a.

Definitions.

81b.

Establishment of zones.

81c.

Exemption from customs laws of merchandise brought into foreign trade zone.

81d.

Customs officers and guards.

81e.

Vessels entering or leaving zone; coastwise trade.

81f.

Application for establishment and expansion of zone.

81g.

Granting of application.

81h.

Rules and regulations.

81i.

Cooperation of Board with other agencies.

81j.

Cooperation of other agencies with Board.

81k.

Agreements as to use of property.

81l.

Facilities to be provided and maintained.

81m.

Permission to others to use zone.

81n.

Operation of zone as public utility; cost of customs service.

81o.

Residents of zone.

81p.

Accounts and recordkeeping.

81q.

Transfer of grant.

81r.

Revocation of grants.

81s.

Offenses.

81t.

Separability.

81u.

Right to alter, amend, or repeal chapter.

§81a. Definitions

When used in this chapter—

(a) The term "Secretary" means the Secretary of Commerce;

(b) The term "Board" means the Board which is established to carry out the provisions of this chapter. The Board shall consist of the Secretary of Commerce, who shall be chairman and executive officer of the Board, and the Secretary of the Treasury;

(d) The term "corporation" means a public corporation and a private corporation, as defined in this chapter;

(e) The term "public corporation" means a State, political subdivision thereof, a municipality, a public agency of a State, political subdivision thereof, or municipality, or a corporate municipal instrumentality of one or more States;

(f) The term "private corporation" means any corporation (other than a public corporation) which is organized for the purpose of establishing, operating, and maintaining a foreign-trade zone and which is chartered under special Act enacted after June 18, 1934, of the State or States within which it is to operate such zone;

(g) The term "applicant" means a corporation applying for the right to establish, operate, and maintain a foreign-trade zone;

(h) The term "grantee" means a corporation to which the privilege of establishing, operating, and maintaining a foreign-trade zone has been granted;

(i) The term "zone" means a "foreign-trade zone" as provided in this chapter.

(June 18, 1934, ch. 590, §1, 48 Stat. 998; Pub. L. 104–201, div. A, title IX, §910, Sept. 23, 1996, 110 Stat. 2621.)

Editorial Notes

Amendments

1996—Subsec. (b). Pub. L. 104–201, §910(1), substituted "and the Secretary of the Treasury" for "the Secretary of the Treasury, and the Secretary of War".

Subsec. (c). Pub. L. 104–201, §910(2), struck out "Alaska, Hawaii," after "Columbia,".

Statutory Notes and Related Subsidiaries

Short Title

This chapter is popularly known as the "Foreign Trade Zones Act".

Floor Stocks Tax Treatment of Articles in Foreign Trade Zones

Notwithstanding this chapter, articles located in a foreign trade zone on the effective date of increases in tax under specific amendments by Pub. L. 101–508 subject to floor stocks taxes under certain circumstances, see section 11218 of Pub. L. 101–508, set out as a note under section 5001 of Title 26, Internal Revenue Code.

§81b. Establishment of zones

(a) Board authorization to grant zones

The Board is authorized, subject to the conditions and restrictions of this chapter and of the rules and regulations made thereunder, upon application as hereinafter provided, to grant to corporations the privilege of establishing, operating, and maintaining foreign-trade zones in or adjacent to ports of entry under the jurisdiction of the United States.

(b) Number of zones per port of entry

Each port of entry shall be entitled to at least one zone, but when a port of entry is located within the confines of more than one State such port of entry shall be entitled to a zone in each of such States, and when two cities separated by water are embraced in one port of entry, a zone may be authorized in each of said cities or in territory adjacent thereto. Zones in addition to those to which a port of entry is entitled shall be authorized only if the Board finds that existing or authorized zones will not adequately serve the convenience of commerce.

(c) Preference to public corporations

In granting applications preference shall be given to public corporations.

(d) Ownership of harbor facilities by State

In case of any State in which harbor facilities of any port of entry are owned and controlled by the State and in which State harbor facilities of any other port of entry are owned and controlled by a municipality, the Board shall not grant an application by any public corporation for the establishment of any zone in such State, unless such application has been authorized by an Act of the legislature of such State (enacted after June 18, 1934).

(June 18, 1934, ch. 590, §2, 48 Stat. 999.)

§81c. Exemption from customs laws of merchandise brought into foreign trade zone

(a) Handling of merchandise in zone; shipment of foreign merchandise into customs territory; appraisal; reshipment to zone

Foreign and domestic merchandise of every description, except such as is prohibited by law, may, without being subject to the customs laws of the United States, except as otherwise provided in this chapter, be brought into a zone and may be stored, sold, exhibited, broken up, repacked, assembled, distributed, sorted, graded, cleaned, mixed with foreign or domestic merchandise, or otherwise manipulated, or be manufactured except as otherwise provided in this chapter, and be exported, destroyed, or sent into customs territory of the United States therefrom, in the original package or otherwise; but when foreign merchandise is so sent from a zone into customs territory of the United States it shall be subject to the laws and regulations of the United States affecting imported merchandise: Provided, That whenever the privilege shall be requested and there has been no manipulation or manufacture effecting a change in tariff classification, the appropriate customs officer shall take under supervision any lot or part of a lot of foreign merchandise in a zone, cause it to be appraised and taxes determined and duties liquidated thereon. Merchandise so taken under supervision may be stored, manipulated, or manufactured under the supervision and regulations prescribed by the Secretary of the Treasury, and whether mixed or manufactured with domestic merchandise or not may, under regulations prescribed by the Secretary of the Treasury, be exported or destroyed, or may be sent into customs territory upon the payment of such liquidated duties and determined taxes thereon. If merchandise so taken under supervision has been manipulated or manufactured, such duties and taxes shall be payable on the quantity of such foreign merchandise used in the manipulation or manufacture of the entered article. Allowance shall be made for recoverable and irrecoverable waste; and if recoverable waste is sent into customs territory, it shall be dutiable and taxable in its condition and quantity and at its weight at the time of entry. Where two or more products result from the manipulation or manufacture of merchandise in a zone the liquidated duties and determined taxes shall be distributed to the several products in accordance with their relative value at the time of separation with due allowance for waste as provided for above: Provided further, That subject to such regulations respecting identity and the safeguarding of the revenue as the Secretary of the Treasury may deem necessary, articles, the growth, product, or manufacture of the United States, on which all internal-revenue taxes have been paid, if subject thereto, and articles previously imported on which duty and/or tax has been paid, or which have been admitted free of duty and tax, may be taken into a zone from the customs territory of the United States, placed under the supervision of the appropriate customs officer, and whether or not they have been combined with or made part, while in such zone, of other articles, may be brought back thereto free of quotas, duty, or tax: Provided further, That if in the opinion of the Secretary of the Treasury their identity has been lost, such articles not entitled to free entry by reason of noncompliance with the requirements made hereunder by the Secretary of the Treasury shall be treated when they reenter customs territory of the United States as foreign merchandise under the provisions of the tariff and internal-revenue laws in force at that time: Provided further, That under the rules and regulations of the controlling Federal agencies, articles which have been taken into a zone from customs territory for the sole purpose of exportation, destruction (except destruction of distilled spirits, wines, and fermented malt liquors), or storage shall be considered to be exported for the purpose of—

(1) the draw-back, warehousing, and bonding, or any other provisions of the Tariff Act of 1930, as amended, and the regulations thereunder; and

(2) the statutes and bonds exacted for the payment of draw-back, refund, or exemption from liability for internal-revenue taxes and for the purposes of the internal-revenue laws generally and the regulations thereunder.

Such a transfer may also be considered an exportation for the purposes of other Federal laws insofar as Federal agencies charged with the enforcement of those laws deem it advisable. Such articles may not be returned to customs territory for domestic consumption except where the Foreign-Trade Zones Board deems such return to be in the public interest, in which event the articles shall be subject to the provisions of paragraph 1615(f) of section 1201 of this title: Provided further, That no operation involving any foreign or domestic merchandise brought into a zone which operation would be subject to any provision or provisions of section 1807, chapter 15, chapter 16, chapter 17, chapter 21, chapter 23, chapter 24, chapter 25, chapter 26, or chapter 32 of the Internal Revenue Code if performed in customs territory, or involving the manufacture of any article provided for in paragraphs 367 or 368 of section 1001 of this title, shall be permitted in a zone except those operations (other than rectification of distilled spirits and wines, or the manufacture or production of alcoholic products unfit for beverage purposes) which were permissible under this chapter prior to July 1, 1949: Provided further, That articles produced or manufactured in a zone and exported therefrom shall on subsequent importation into the customs territory of the United States be subject to the import laws applicable to like articles manufactured in a foreign country, except that articles produced or manufactured in a zone exclusively with the use of domestic merchandise, the identity of which has been maintained in accordance with the second proviso of this section may, on such importation, be entered as American goods returned: Provided, further, That no merchandise that consists of goods subject to USMCA drawback, as defined in section 4534(a) of this title, that is manufactured or otherwise changed in condition shall be exported to a USMCA country, as defined in section 4502 of this title, without an assessment of a duty on the merchandise in its condition and quantity, and at its weight, at the time of its exportation (or if the privilege in the first proviso to this subsection was requested, an assessment of a duty on the merchandise in its condition and quantity, and at its weight, at the time of its admission into the zone) and the payment of the assessed duty before the 61st day after the date of exportation of the article, except that upon the presentation, before such 61st day, of satisfactory evidence of the amount of any customs duties paid or owed to the USMCA country on the article, the customs duty may be waived or reduced (subject to section 4534(e) of this title) in an amount that does not exceed the lesser of (1) the total amount of customs duties paid or owed on the merchandise on importation into the United States, or (2) the total amount of customs duties paid on the article to the USMCA country: Provided, further, That, if Canada ceases to be a USMCA country and the suspension of the operation of the United States-Canada Free-Trade Agreement thereafter terminates, with the exception of drawback eligible goods under section 204(a) of the United States-Canada Free-Trade Agreement Implementation Act of 1988, no article manufactured or otherwise changed in condition (except a change by cleaning, testing or repacking) shall be exported to Canada during the period such Agreement is in operation without the payment of a duty that shall be payable on the article in its condition and quantity, and at its weight, at the time of its exportation to Canada unless the privilege in the first proviso to this subsection was requested: Provided further, That no merchandise that consists of goods subject to Chile FTA drawback, as defined in section 203(a) of the United States-Chile Free Trade Agreement Implementation Act, that is manufactured or otherwise changed in condition shall be exported to Chile without an assessment of a duty on the merchandise in its condition and quantity, and at its weight, at the time of its exportation (or if the privilege in the first proviso to this subsection was requested, an assessment of a duty on the merchandise in its condition and quantity, and at its weight, at the time of its admission into the zone) and the payment of the assessed duty before the 61st day after the date of exportation of the article, except that the customs duty may be waived or reduced by (1) 100 percent during the 8-year period beginning on January 1, 2004; (2) 75 percent during the 1-year period beginning on January 1, 2012; (3) 50 percent during the 1-year period beginning on January 1, 2013; and (4) 25 percent during the 1-year period beginning on January 1, 2014.

(b) Applicability to bicycle component parts

The exemption from the customs laws of the United States provided under subsection (a) shall not be available on or before December 31, 1992, to bicycle component parts unless such parts are reexported from the United States, whether in the original package, as components of a completely assembled bicycle, or otherwise.

(c) Articles manufactured or produced from denatured distilled spirits withdrawn free of tax from distilled spirits plant; products unfit for beverage purposes

(1) Notwithstanding the provisions of the fifth proviso of subsection (a), any article (within the meaning of section 5002(a)(14) of title 26) may be manufactured or produced from denatured distilled spirits which have been withdrawn free of tax from a distilled spirits plant (within the meaning of section 5002(a)(1) of title 26), and articles thereof, in a zone.

(2) Notwithstanding the provisions of the fifth proviso of subsection (a), distilled spirits which have been removed from a distilled spirits plant (as defined in section 5002(a)(1) of title 26) upon payment or determination of tax may be used in the manufacture or production of medicines, medicinal preparation, food products, flavors, or flavoring extracts, which are unfit for beverage purposes, in a zone. Such products will be eligible for drawback under the internal revenue laws under the same conditions applicable to similar manufacturing or production operations occurring in customs territory.

(d) Foreign trade zones

In regard to the calculation of relative values in the operations of petroleum refineries in a foreign trade zone, the time of separation is defined as the entire manufacturing period. The price of products required for computing relative values shall be the average per unit value of each product for the manufacturing period. Definition and attribution of products to feedstocks for petroleum manufacturing may be either in accordance with Industry Standards of Potential Production on a Practical Operating Basis as verified and adopted by the Secretary of the Treasury (known as producibility) or such other inventory control method as approved by the Secretary of the Treasury that protects the revenue.

(e) Production equipment

(1) In general

Notwithstanding any other provision of law, if all applicable customs laws are complied with (except as otherwise provided in this subsection), merchandise which is admitted into a foreign trade zone for use within such zone as production equipment or as parts for such equipment, shall not be subject to duty until such merchandise is completely assembled, installed, tested, and used in the production for which it was admitted.

(2) Admission procedures

The person who admits the merchandise described in paragraph (1) into the zone shall, at the time of such admission, certify to the Customs Service that the merchandise is admitted into the zone pursuant to this subsection for use within the zone as production equipment or as parts for such equipment and that the merchandise will be entered and estimated duties deposited when use of the merchandise in production begins.

(3) Entry procedures

At the time use of the merchandise in production begins, the merchandise shall be entered, as provided for in section 484 of the Tariff Act of 1930 [19 U.S.C. 1484], and estimated duties shall be deposited with the Customs Service. The merchandise shall be subject to tariff classification according to its character, condition, and quantity, and at the rate of duty applicable, at the time use of the merchandise in production begins.

(4) Foreign trade zone

For purposes of this subsection, the term "foreign trade zone" includes a subzone.

(June 18, 1934, ch. 590, §3, 48 Stat. 999; June 17, 1950, ch. 296, §1, 64 Stat. 246; Pub. L. 91–271, title III, §309, June 2, 1970, 84 Stat. 292; Pub. L. 98–573, title II, §231(a)(2), Oct. 30, 1984, 98 Stat. 2990; Pub. L. 99–514, title XVIII, §1894, Oct. 22, 1986, 100 Stat. 2931; Pub. L. 100–418, title I, §1783(f), Aug. 23, 1988, 102 Stat. 1300; Pub. L. 100–449, title II, §204(c)(5), Sept. 28, 1988, 102 Stat. 1863; Pub. L. 100–647, title IX, §9002, Nov. 10, 1988, 102 Stat. 3808; Pub. L. 101–382, title III, §§481, 484F, Aug. 20, 1990, 104 Stat. 706, 710; Pub. L. 103–182, title II, §203(b)(5), Dec. 8, 1993, 107 Stat. 2091; Pub. L. 104–295, §31(a), Oct. 11, 1996, 110 Stat. 3536; Pub. L. 106–36, title I, §1001(b)(2), June 25, 1999, 113 Stat. 131; Pub. L. 108–77, title II, §203(b)(5), Sept. 3, 2003, 117 Stat. 929; Pub. L. 116–113, title V, §501(e)(5), Jan. 29, 2020, 134 Stat. 69; Pub. L. 116–260, div. O, title VI, §601(c)(2)(B), Dec. 27, 2020, 134 Stat. 2150.)

Amendment of Section

For termination of amendment by section 107(c) of Pub. L. 108–77, see Effective and Termination Dates of 2003 Amendment note below.

For termination of amendment by section 501(c) of Pub. L. 100–449, see Effective and Termination Dates of 1988 Amendment note below.

Editorial Notes

References in Text

The Tariff Act of 1930, referred to in subsec. (a)(1), is act June 17, 1930, ch. 497, 46 Stat. 590, which is classified generally to chapter 4 (§1202 et seq.) of this title. For complete classification of this Act to the Code, see Tables.

Sections 1001 and 1201 of this title, referred to in subsec. (a), which comprised the dutiable and free lists for articles imported into the United States, were repealed by Pub. L. 87–456, title I, §101(a), May 24, 1962, 76 Stat. 72, which act also revised the Tariff Schedules of the United States. The Tariff Schedules of the United States were replaced by the Harmonized Tariff Schedule of the United States which is not set out in the Code. See Publication of Harmonized Tariff Schedule note set out under section 1202 of this title.

References in subsec. (a) to section and chapters of the Internal Revenue Code are references to section and chapters of the Internal Revenue Code, 1939, which was repealed by section 7851 of Title 26, I.R.C. 1954. The Internal Revenue Code of 1954 was redesignated the Internal Revenue Code of 1986 by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095. Corresponding sections of I.R.C. 1986 to section and chapters of I.R.C. 1939 referred to in the text are set out below. For provision deeming a reference in other laws to a provision of I.R.C. 1939, also as a reference to corresponding provision of I.R.C. 1986, see section 7852(b) of Title 26, I.R.C. 1986.

Section 203(a) of the United States-Chile Free Trade Agreement Implementation Act, referred to in subsec. (a), is section 203(a) of Pub. L. 108–77, which is set out in a note under section 3805 of this title.


I.R.C. 1939	I.R.C. 1986
§1807	Omitted
Chapter 15	§5701 et seq.
Chapter 16	§4591 et seq., §4811 et seq.
Chapter 17	§4831 et seq.
Chapter 21	Omitted
Chapter 23	§4701 et seq.
Chapter 24	§4801 et seq.
Chapter 25	§§4181, 4182, and 5811 et seq.
Chapter 26	§5001 et seq.
Chapter 32	§4501 et seq.

Section 204 of the United States-Canada Free-Trade Agreement Implementation Act of 1988, referred to in subsec. (a), is section 204 of Pub. L. 100–449, which is set out in a note under section 2112 of this title.

Amendments

2020—Subsec. (a). Pub. L. 116–260 substituted "(subject to section 4534(e) of this title)" for "(subject to section 508(b)(2)(B) of the Tariff Act of 1930)" in seventh proviso.

Pub. L. 116–113, which directed amendment of the flush text of subsec. "(a)(2)" by substituting "goods subject to USMCA drawback, as defined in section 4534(a) of this title" for "goods subject to NAFTA drawback, as defined in section 3333(a) of this title", "a USMCA country, as defined in section 4502 of this title" for "a NAFTA country, as defined in section 3301(4) of this title", and "USMCA" for "NAFTA" wherever appearing, was executed by making the substitutions in concluding provisions of subsec. (a), to reflect the probable intent of Congress.

2003—Subsec. (a). Pub. L. 108–77, §§107(c), 203(b)(5), temporarily inserted before period at end "Provided further, That no merchandise that consists of goods subject to Chile FTA drawback, as defined in section 203(a) of the United States-Chile Free Trade Agreement Implementation Act, that is manufactured or otherwise changed in condition shall be exported to Chile without an assessment of a duty on the merchandise in its condition and quantity, and at its weight, at the time of its exportation (or if the privilege in the first proviso to this subsection was requested, an assessment of a duty on the merchandise in its condition and quantity, and at its weight, at the time of its admission into the zone) and the payment of the assessed duty before the 61st day after the date of exportation of the article, except that the customs duty may be waived or reduced by (1) 100 percent during the 8-year period beginning on January 1, 2004; (2) 75 percent during the 1-year period beginning on January 1, 2012; (3) 50 percent during the 1-year period beginning on January 1, 2013; and (4) 25 percent during the 1-year period beginning on January 1, 2014". See Effective and Termination Dates of 2003 Amendment note below.

1999—Subsec. (a). Pub. L. 106–36 struck out second period at end of last sentence.

1996—Subsec. (e). Pub. L. 104–295 added subsec. (e).

1993—Subsec. (a). Pub. L. 103–182, in provisions following par. (2), inserted second proviso relating to goods subject to NAFTA drawback, and in last proviso inserted ", if Canada ceases to be a NAFTA country and the suspension of the operation of the United States-Canada Free-Trade Agreement thereafter terminates," after "That" and substituted "during the period such Agreement is in operation" for "on or after January 1, 1994, or such later date as may be proclaimed by the President under section 204(b)(2)(B) of such Act of 1988,".

1990—Subsec. (b). Pub. L. 101–382, §481, substituted "on or before December 31, 1992" for "before January 1, 1991".

Subsec. (c). Pub. L. 101–382, §484F, designated existing provisions as par. (1), struck out "domestic" before "denatured distilled", inserted provisions relating to withdrawal free of tax from a distilled spirits plant, and added par. (2).

1988—Subsec. (a). Pub. L. 100–449 temporarily inserted provision directing that, "with the exception of drawback eligible goods under section 204(a) of the United States-Canada Free-Trade Agreement Implementation Act of 1988, no article manufactured or otherwise changed in condition (except a change by cleaning, testing or repacking) shall be exported to Canada on or after January 1, 1994, or such later date as may be proclaimed by the President under section 204(b)(2)(B) of such Act of 1988, without the payment of a duty that shall be payable on the article in its condition and quantity, and at its weight, at the time of its exportation to Canada unless the privilege in the first proviso to this subsection was requested." See Effective and Termination Dates of 1988 Amendment note below.

Subsec. (b). Pub. L. 100–418 substituted "January 1, 1991" for "June 30, 1986".

Subsec. (d). Pub. L. 100–647 added subsec. (d).

1986—Subsec. (c). Pub. L. 99–514 added subsec. (c).

1984—Subsec. (a). Pub. L. 98–573 designated existing provisions as subsec. (a), redesignated former pars. (a) and (b) as pars. (1) and (2), respectively, of subsec. (a), and added subsec. (b).

1970—Pub. L. 91–271 substituted references to the appropriate customs officers for references to the collector of customs wherever appearing.

1950—Act June 17, 1950, amended section generally to remove the prohibition against, and to authorize specifically, manufacture and exhibition within a zone.

Statutory Notes and Related Subsidiaries

Effective Date of 2020 Amendment

Pub. L. 116–260, div. O, title VI, §601(h), Dec. 27, 2020, 134 Stat. 2152, provided that: "This section [amending this section, sections 1311 to 1313, 1508, 1520, 1562, 1677f, 3472, 3473, 4531, and 4534 of this title, and sections 290m to 290m–5 and 290m–7 of Title 22, Foreign Relations and Intercourse, and enacting provisions set out as a note under section 3472 of this title] and the amendments made by this section shall take effect on July 1, 2020."

Pub. L. 116–113, title V, §501(g), Jan. 29, 2020, 134 Stat. 69, provided that:

"(1) In general.—Each transfer, redesignation, and amendment made by subsections (b) through (e) [amending this section and sections 1311 to 1313, 1562, 3333, and 4534 of this title] shall—

"(A) take effect on the date on which the USMCA enters into force [July 1, 2020]; and

"(B) apply with respect to a good entered, or withdrawn from warehouse for consumption, on or after that date.

"(2) Transition from nafta treatment.—In the case of a good entered, or withdrawn from warehouse for consumption, before the date on which the USMCA enters into force—

"(A) the amendments made by subsections (b) through (e) shall not apply with respect to the good; and

"(B) the provisions of law amended by such subsections, as such provisions were in effect on the day before that date, shall continue to apply on and after that date with respect to the good."

[For definition of "USMCA" as used in section 501(g) of Pub. L. 116–113, set out above, see section 4502 of this title.]

Effective and Termination Dates of 2003 Amendment

Effective Date of 1996 Amendment

Pub. L. 104–295, §31(b), Oct. 11, 1996, 110 Stat. 3537, provided that: "The amendment made by this section [amending this section] shall apply with respect to merchandise admitted into a foreign trade zone after the date that is 15 days after the date of the enactment of this Act [Oct. 11, 1996]."

Effective Date of 1993 Amendment

Amendment by Pub. L. 103–182 applicable (1) with respect to exports from the United States to Canada on Jan. 1, 1996, if Canada is a NAFTA country on that date and after such date for so long as Canada continues to be a NAFTA country and (2) with respect to exports from the United States to Mexico on Jan. 1, 2001, if Mexico is a NAFTA country on that date and after such date for so long as Mexico continues to be a NAFTA country, see section 213(c) of Pub. L. 103–182, formerly set out as an Effective Date note under former section 3331 of this title.

Effective Date of 1990 Amendment

Pub. L. 101–382, title III, §485(a), Aug. 20, 1990, 104 Stat. 712, provided that: "Except as otherwise provided in this title, the amendments made by this title [amending this section and sections 1309, 1313, 1466, and 1553 of this title and enacting provisions set out as notes under sections 1309, 1466, and 1553 of this title], shall apply with respect to articles entered, or withdrawn from warehouse for consumption, on or after October 1, 1990."

Effective and Termination Dates of 1988 Amendment

Amendment by section 1783(f) of Pub. L. 100–418 applicable with respect to articles entered or withdrawn from warehouse for consumption, after Sept. 30, 1988, pursuant to section 1831(a) of Pub. L. 100–418.

Effective Date of 1984 Amendment

Pub. L. 98–573, title II, §231(a)(3), Oct. 30, 1984, 98 Stat. 2990, provided that: "The amendments made by paragraph (2) [amending this section] shall take effect on the fifteenth day after the date of the enactment of this Act [Oct. 30, 1984]."

Effective Date of 1970 Amendment

Transfer of Functions

Floor Stocks Tax Treatment of Articles in Foreign Trade Zones

Plan Amendments Not Required Until January 1, 1989

Executive Documents

Transfer of Functions

All offices of collector of customs, comptroller of customs, surveyor of customs, and appraiser of merchandise in Bureau of Customs of Department of the Treasury to which appointments were required to be made by President with advice and consent of Senate ordered abolished with such offices to be terminated not later than December 31, 1966, by Reorg. Plan No. 1 of 1965, eff. May 25, 1965, 30 F.R. 7035, 79 Stat. 1317, set out as a note under section 1 of this title. All functions of offices eliminated were already vested in Secretary of the Treasury by Reorg. Plan No. 26 of 1950, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, set out in the Appendix to Title 5, Government Organization and Employees.

§81d. Customs officers and guards

The Secretary of the Treasury shall assign to the zone the necessary customs officers and guards to protect the revenue and to provide for the admission of foreign merchandise into customs territory.

(June 18, 1934, ch. 590, §4, 48 Stat. 1000.)

Executive Documents

Transfer of Functions

Functions of all officers of Department of the Treasury and functions of all agencies and employees of such Department transferred, with certain exceptions, to Secretary of the Treasury, with power vested in him to authorize their performance or performance of any of his functions, by any of such officers, agencies, and employees, by Reorg. Plan No. 26 of 1950, §§1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, set out in the Appendix to Title 5, Government Organization and Employees.

§81e. Vessels entering or leaving zone; coastwise trade

Vessels entering or leaving a zone shall be subject to the operation of all the laws of the United States, except as otherwise provided in this chapter, and vessels leaving a zone and arriving in customs territory of the United States shall be subject to such regulations to protect the revenue as may be prescribed by the Secretary of the Treasury. Nothing in this chapter shall be construed in any manner so as to permit vessels under foreign flags to carry goods or merchandise shipped from one foreign trade zone to another zone or port in the protected coastwise trade of the United States.

(June 18, 1934, ch. 590, §5, 48 Stat. 1000.)

§81f. Application for establishment and expansion of zone

(a) Application for establishment; requirements

Each application shall state in detail—

(1) The location and qualifications of the area in which it is proposed to establish a zone, showing (A) the land and water or land or water area or land area alone if the application is for its establishment in or adjacent to an interior port; (B) the means of segregation from customs territory; (C) the fitness of the area for a zone; and (D) the possibilities of expansion of the zone area;

(2) The facilities and appurtenances which it is proposed to provide and the preliminary plans and estimate of the cost thereof, and the existing facilities and appurtenances which it is proposed to utilize;

(3) The time within which the applicant proposes to commence and complete the construction of the zone and facilities and appurtenances;

(4) The methods proposed to finance the undertaking;

(5) Such other information as the Board may require.

(b) Amendment of application; expansion of zone

The Board may upon its own initiative or upon request permit the amendment of the application. Any expansion of the area of an established zone shall be made and approved in the same manner as an original application.

(June 18, 1934, ch. 590, §6, 48 Stat. 1000.)

§81g. Granting of application

If the Board finds that the proposed plans and location are suitable for the accomplishment of the purpose of a foreign trade zone under this chapter, and that the facilities and appurtenances which it is proposed to provide are sufficient it shall make the grant.

(June 18, 1934, ch. 590, §7, 48 Stat. 1000.)

§81h. Rules and regulations

The Board shall prescribe such rules and regulations not inconsistent with the provisions of this chapter or the rules and regulations of the Secretary of the Treasury made hereunder and as may be necessary to carry out this chapter.

(June 18, 1934, ch. 590, §8, 48 Stat. 1000.)

§81i. Cooperation of Board with other agencies

The Board shall cooperate with the State, subdivision, and municipality in which the zone is located in the exercise of their police, sanitary, and other powers in and in connection with the free zone. It shall also cooperate with the United States Customs Service, the United States Postal Service, the Public Health Service, the Immigration and Naturalization Service, and such other Federal agencies as have jurisdiction in ports of entry described in section 81b of this title.

(June 18, 1934, ch. 590, §9, 48 Stat. 1000; Pub. L. 106–36, title I, §1001(b)(3), June 25, 1999, 113 Stat. 131.)

Editorial Notes

Amendments

1999—Pub. L. 106–36 substituted "United States Postal Service, the Public Health Service, the Immigration and Naturalization Service" for "Post Office Department, the Public Health Service, the Bureau of Immigration".

Statutory Notes and Related Subsidiaries

Transfer of Functions

Abolition of Immigration and Naturalization Service and Transfer of Functions

For abolition of Immigration and Naturalization Service, transfer of functions, and treatment of related references, see note set out under section 1551 of Title 8, Aliens and Nationality.

Executive Documents

Transfer of Functions

Functions of Public Health Service, Surgeon General of Public Health Service, and of all other officers and employees of Public Health Service, and functions of all agencies of or in Public Health Service transferred to Secretary of Health, Education, and Welfare by Reorg. Plan No. 3 of 1966, 31 F.R. 8855, 80 Stat. 1610, effective June 25, 1966, set out in the Appendix to Title 5, Government Organization and Employees. Secretary of Health, Education, and Welfare redesignated Secretary of Health and Human Services by section 509(b) of Pub. L. 96–88, title V, Oct. 17, 1979, 93 Stat. 695, which is classified to section 3508(b) of Title 20, Education.

Functions of officers of Department of Justice and functions of all agencies and employees of such Department transferred, with a few exceptions, to Attorney General, with power vested in him to authorize their performance or performance of any of his functions by any of such officers, agencies, and employees, by former sections 1 and 2 of Reorg. Plan No. 2 of 1950, eff. May 24, 1950, 15 F.R. 3173, 64 Stat. 1261, set out in the Appendix to Title 5. The Immigration and Naturalization Service, referred to in this section, was in Department of Justice.

Functions of officers of Department of the Treasury and functions of all agencies and employees of such Department transferred, with certain exceptions, to Secretary of the Treasury, with power vested in him to authorize their performance or performance of any of his functions, by any of such officers, agencies, and employees, by Reorg. Plan No. 26 of 1950, §§1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, set out in the Appendix to Title 5. Customs Service was under Department of the Treasury.

§81j. Cooperation of other agencies with Board

For the purpose of facilitating the investigations of the Board and its work in the granting of the privilege, in the establishment, operation, and maintenance of a zone, the President may direct the executive departments and other establishments of the Government to cooperate with the Board, and for such purpose each of the several departments and establishments is authorized, upon direction of the President, to furnish to the Board such records, papers, and information in their possession as may be required by him, and temporarily to detail to the service of the Board such officers, experts, or engineers as may be necessary.

(June 18, 1934, ch. 590, §10, 48 Stat. 1001.)

§81k. Agreements as to use of property

If the title to or right of user of any of the property to be included in a zone is in the United States, an agreement to use such property for zone purposes may be entered into between the grantee and the department or officer of the United States having control of the same, under such conditions, approved by the Board and such department or officer, as may be agreed upon.

(June 18, 1934, ch. 590, §11, 48 Stat. 1001.)

§81l. Facilities to be provided and maintained

Each grantee shall provide and maintain in connection with the zone—

(a) Adequate slips, docks, wharves, warehouses, loading and unloading and mooring facilities where the zone is adjacent to water; or, in the case of an inland zone, adequate loading, unloading, and warehouse facilities;

(b) Adequate transportation connections with the surrounding territory and with all parts of the United States, so arranged as to permit of proper guarding and inspection for the protection of the revenue;

(d) Adequate water and sewer mains;

(e) Adequate quarters and facilities for the officers and employees of the United States, State, and municipality whose duties may require their presence within the zone;

(f) Adequate enclosures to segregate the zone from customs territory for protection of the revenue, together with suitable provisions for ingress and egress of persons, conveyances, vessels, and merchandise;

(g) Such other facilities as may be required by the Board.

(June 18, 1934, ch. 590, §12, 48 Stat. 1001.)

§81m. Permission to others to use zone

The grantee may, with the approval of the Board, and under reasonable and uniform regulations for like conditions and circumstances to be prescribed by it, permit other persons, firms, corporations, or associations to erect such buildings and other structures within the zone as will meet their particular requirements: Provided, That such permission shall not constitute a vested right as against the United States, nor interfere with the regulation of the grantee or the permittee by the United States, nor interfere with or complicate the revocation of the grant by the United States: And provided further, That in the event of the United States or the grantee desiring to acquire the property of the permittee no good will shall be considered as accruing from the privilege granted to the zone: And provided further, That such permits shall not be granted on terms that conflict with the public use of the zone as set forth in this chapter.

(June 18, 1934, ch. 590, §13, 48 Stat. 1001.)

§81n. Operation of zone as public utility; cost of customs service

Each zone shall be operated as a public utility, and all rates and charges for all services or privileges within the zone shall be fair and reasonable, and the grantee shall afford to all who may apply for the use of the zone and its facilities and appurtenances uniform treatment under like conditions, subject to such treaties or commercial conventions as are now in force or may hereafter be made from time to time by the United States with foreign governments and the cost of maintaining the additional customs service required under this chapter shall be paid by the operator of the zone.

(June 18, 1934, ch. 590, §14, 48 Stat. 1001.)

§81o. Residents of zone

(a) Persons allowed to reside in zone

No person shall be allowed to reside within the zone except Federal, State, or municipal officers or agents whose resident presence is deemed necessary by the Board.

(b) Rules and regulations for employees entering and leaving zone

The Board shall prescribe rules and regulations regarding employees and other persons entering and leaving the zone. All rules and regulations concerning the protection of the revenue shall be approved by the Secretary of the Treasury.

(c) Exclusion from zone of goods or process of treatment

The Board may at any time order the exclusion from the zone of any goods or process of treatment that in its judgment is detrimental to the public interest, health, or safety.

(d) Retail trade within zone

No retail trade shall be conducted within the zone except under permits issued by the grantee and approved by the Board. Such permittees shall sell no goods except such domestic or duty-paid or duty-free goods as are brought into the zone from customs territory.

(e) Exemption from State and local ad valorem taxation of tangible personal property

Tangible personal property imported from outside the United States and held in a zone for the purpose of storage, sale, exhibition, repackaging, assembly, distribution, sorting, grading, cleaning, mixing, display, manufacturing, or processing, and tangible personal property produced in the United States and held in a zone for exportation, either in its original form or as altered by any of the above processes, shall be exempt from State and local ad valorem taxation.

(June 18, 1934, ch. 590, §15, 48 Stat. 1002; Pub. L. 98–573, title II, §231(b)(1), Oct. 30, 1984, 98 Stat. 2991.)

Editorial Notes

Amendments

1984—Subsec. (e). Pub. L. 98–573 added subsec. (e).

Statutory Notes and Related Subsidiaries

Effective Date of 1984 Amendment

Pub. L. 98–573, title II, §231(b)(2), Oct. 30, 1984, 98 Stat. 2991, provided that: "The amendment made by paragraph (1) [amending this section] shall take effect on January 1, 1983."

§81p. Accounts and recordkeeping

(a) Manner of keeping accounts

The form and manner of keeping the accounts of each zone shall be prescribed by the Board.

(b) Annual report by grantee

Each grantee shall make to the Board annually, and at such other times as it may prescribe, reports on zone operations.

(c) Report to Congress

The Board shall make a report to Congress annually containing a summary of zone operations.

(June 18, 1934, ch. 590, §16, 48 Stat. 1002; Pub. L. 96–609, title II, §204, Dec. 28, 1980, 94 Stat. 3561; Pub. L. 99–386, title II, §203(b), Aug. 22, 1986, 100 Stat. 823.)

Editorial Notes

Amendments

1986—Subsec. (b). Pub. L. 99–386, §203(b)(1), substituted "reports on zone operations" for "reports containing a full statement of all the operations, receipts, and expenditures, and such other information as the Board may require".

Subsec. (c). Pub. L. 99–386, §203(b)(2), added subsec. (c) and struck out former subsec. (c) which required the Board to make an annual report to Congress containing a summary of the operation and fiscal condition of each zone, and transmit copies of the annual report of each grantee.

1980—Subsec. (c). Pub. L. 96–609 substituted "by April 1 of each year" for "on the first day of each regular session".

§81q. Transfer of grant

The grant shall not be sold, conveyed, transferred, set over, or assigned.

(June 18, 1934, ch. 590, §17, 48 Stat. 1002.)

§81r. Revocation of grants

(a) Procedure for revocation

In the event of repeated willful violations of any of the provisions of this chapter by the grantee, the Board may revoke the grant after four months' notice to the grantee and affording it an opportunity to be heard. The testimony taken before the Board shall be reduced to writing and filed in the records of the Board together with the decision reached thereon.

(b) Attendance of witnesses and production of evidence

In the conduct of any proceeding under this section for the revocation of a grant the Board may compel the attendance of witnesses and the giving of testimony and the production of documentary evidence, and for such purpose may invoke the aid of the district courts of the United States.

(c) Nature of order of revocation; appeal

An order under the provisions of this section revoking the grant issued by the Board shall be final and conclusive, unless within ninety days after its service the grantee appeals to the court of appeals for the circuit in which the zone is located by filing with the clerk of said court a written petition praying that the order of the Board be set aside. Such order shall be stayed pending the disposition of appellate proceedings by the court. The clerk of the court in which such a petition is filed shall immediately cause a copy thereof to be delivered to the Board and it shall thereupon file in the court the record in the proceedings held before it under this section, as provided in section 2112 of title 28. The testimony and evidence taken or submitted before the Board, duly certified and filed as a part of the record, shall be considered by the court as the evidence in the case.

(June 18, 1934, ch. 590, §18, 48 Stat. 1002; June 25, 1948, ch. 646, §32(a), 62 Stat. 991; May 24, 1949, ch. 139, §127, 63 Stat. 107; Pub. L. 85–791, §11, Aug. 28, 1958, 72 Stat. 945.)

Editorial Notes

Amendments

1958—Subsec. (c). Pub. L. 85–791 substituted "thereupon file in the court" for "forthwith prepare, certify, and file in the court a full and accurate transcript of" and "as provided in section 2112 of title 28" for "the charges, the evidence, and the order revoking the grant" in third sentence.

Statutory Notes and Related Subsidiaries

Change of Name

Act June 25, 1948, eff. Sept. 1, 1948, as amended by act May 24, 1949, substituted "court of appeals" for "circuit court of appeals".

§81s. Offenses

In case of a violation of this chapter, or any regulation under this chapter, by the grantee, any officer, agent or employee thereof responsible for or permitting any such violation shall be subject to a fine of not more than $1,000. Each day during which a violation continues shall constitute a separate offense.

(June 18, 1934, ch. 590, §19, 48 Stat. 1003.)

§81t. Separability

If any provision of this chapter or the application of such provision to certain circumstances be held invalid, the remainder of this chapter and the application of such provisions to circumstances other than those as to which it is held invalid shall not be affected thereby.

(June 18, 1934, ch. 590, §20, 48 Stat. 1003.)

§81u. Right to alter, amend, or repeal chapter

The right to alter, amend, or repeal this chapter is reserved.

(June 18, 1934, ch. 590, §21, 48 Stat. 1003.)

CHAPTER 2—THE TARIFF COMMISSION

Editorial Notes

Codification

Sections related to the United States Tariff Commission as it existed prior to act June 17, 1930, ch. 497, 46 Stat. 696.

Statutory Notes and Related Subsidiaries

Change of Name

United States Tariff Commission redesignated United States International Trade Commission by Pub. L. 93–618, title I, §171, Jan. 3, 1975, 88 Stat. 2009. See section 2231(a) of this title.

§§91, 92. Repealed. Pub. L. 89–554, §8(a), Sept. 6, 1966, 80 Stat. 643

Section 91, act Sept. 8, 1916, ch. 463, §700, 39 Stat. 795, related to organization of the Commission. See section 1330 of this title.

Section 92, act Sept. 8, 1916, §701, 39 Stat. 795, related to general power and personnel of the Commission. See section 1331 of this title.

§93. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762

Section, act Sept. 21, 1922, ch. 356, title III, §318d, 42 Stat. 947, related to establishment of an office at the port of New York. See section 1331 of this title.

§94. Omitted

Editorial Notes

Codification

Section, act July 19, 1919, ch. 24, 41 Stat. 182, providing that the disbursing clerk of the Treasury Department should act in a similar capacity for the Commission, was a proviso repeated in successive appropriation acts but which has not been repeated in recent years.

§95. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762

Section, act Sept. 21, 1922, ch. 356, title III, §318(e), 42 Stat. 947, related to adoption of an official seal, and judicial notice thereof. See section 1331 of this title.

§§96 to 98. Omitted

Editorial Notes

Codification

Section 96, act Sept. 8, 1916, ch. 463, §702, 39 Stat. 796, related to investigation of administration and fiscal and industrial effects of the customs laws. See section 1332(a) of this title.

Section 97, act Sept. 8, 1916, ch. 463, §703, 39 Stat. 796, related to conveyance of information to committees of Congress. See section 1332(g) of this title.

Section 98, act Sept. 8, 1916, ch. 463, §704, 39 Stat. 796, related to investigative powers of the Commission over commercial transactions and relations with foreign countries. See section 1332(b) of this title.

§99. Repealed. Pub. L. 89–554, §8(a), Sept. 6, 1966, 80 Stat. 643

Section, act Sept. 8, 1916, ch. 463, §705, 39 Stat. 796, related to transfer of certain employees to the Commission.

§100. Omitted

Editorial Notes

Codification

Section, act Sept. 8, 1916, ch. 463, §706, 39 Stat. 797, as amended by act Sept. 21, 1922, ch. 356, title III, §318(f), 42 Stat. 947, related to testimony and production of papers. See section 1333(a) to (e) of this title.

§101. Repealed. Pub. L. 89–554, §8(a), Sept. 6, 1966, 80 Stat. 643

Section, act Sept. 8, 1916, ch. 463, §707, 39 Stat. 797, related to cooperation by the Commission with other agencies. See section 1334 of this title.

§§102 to 104. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762

Section 102, act Sept. 21, 1922, ch. 356, title III, §318(a), 42 Stat. 948, related to conveyance of conversion and production cost information to the President and Congress. See section 1332(d) of this title.

Section 103, act Sept. 21, 1922, ch. 356, title III, §318(c), 42 Stat. 947, related to powers of the commission under title VII of the Revenue Act of 1916 and its power to require statements by importers and any American grower, producer, manufacturer, or seller as to their selling prices in the United States.

Section 104, act Sept. 21, 1922, ch. 356, title III, §318(b), 42 Stat. 947, defined the terms "article" and "import costs". See section 1332(e) of this title.

§105. Repealed. Pub. L. 89–554, §8(a), Sept. 6, 1966, 80 Stat. 643

Section, act Sept. 8, 1916, ch. 463, §708, 39 Stat. 798, related to unauthorized divulging of information and punishment for offenses.

§106. Omitted

Editorial Notes

Codification

Section, act Sept. 8, 1916, ch. 463, §709, 39 Stat. 798, authorized an annual appropriation to defray the expenses of the Commission. Since the passage of the Tariff Act of June 17, 1930, ch. 497, 46 Stat. 590, appropriations for the Commission have been made in annual Executive Office appropriation bills.

§107. Repealed. Oct. 10, 1940, ch. 851, §4, 54 Stat. 1111

Section, act Feb. 20, 1929, ch. 270, 45 Stat. 1243 (repeated as a proviso in subsequent appropriations for the Commission), related to procurement of supplies and services. Act February 20, 1929, and the similar provisos in subsequent appropriation acts were repealed by act Oct. 10, 1940. A similar provision was enacted by act Oct. 10, 1940, as part of the consolidated exceptions to section 5 of former Title 41, Public Contracts. For disposition of sections of former Title 41, see Disposition Table preceding section 101 of Title 41.

CHAPTER 3—THE TARIFF AND RELATED PROVISIONS

SUBTITLE I—DUTIABLE LIST

Sec.

121.

Repealed.

SUBTITLE II—FREE LIST

122.

Repealed.

SUBTITLE III—SPECIAL PROVISIONS

Cuba and Canal Zone

123 to 125. Repealed, Transferred, or Omitted.

126.

Imports from Canal Zone.

Countervailing and Discriminating Duty

127, 128.

Repealed.

129.

Discriminating duties.

Country of Origin

130 to 133. Repealed.

Medicinal Preparations

134.

Repealed.

Importations Prohibited

135 to 143. Repealed.

Special Provisions for Admission or Withdrawal From Bonded Warehouse Without Payment of Duty

144.

Repealed.

144a.

Entry under bond of exhibits of arts, sciences, and industries, and products of soil, mine, and sea.

145 to 147. Repealed.

Bonded Warehouses

148 to 150. Repealed.

151.

Bonded warehouses for storage and cleansing of imported garbanzo; withdrawals.

Drawbacks

152 to 152b. Repealed.

Reimporting Exported Articles

153.

Repealed.

Equalizing Production Costs

154 to 159. Repealed.

Antidumping

160 to 171. Repealed.

Additional Definitions

172.

Omitted.

Rules and Regulations

173.

Omitted.

Unfair Methods of Competition and Importation Unlawful

174 to 180. Repealed.

Imports From Countries Making Discriminations

181.

Exclusion of imports from countries making discriminations.

182 to 190. Repealed.

Special Provisions

191 to 196a. Repealed.

Payment of Duty

197.

Duties, how payable.

198.

Certified checks; receivable for all public dues; lien for payment of.

199.

Judgments, how payable.

SUBTITLE IV—CUSTOMS ADMINISTRATION

Administrative Provisions

part 1—definitions

231.

Repealed.

232.

"Port" defined.

233.

Departure from prescribed forms.

234 to 239. Repealed.

240.

Value at date of shipment.

part 2—report, entry, and unlading of vessels and vehicles

241 to 266. Repealed or Omitted.

267.

Overtime and premium pay for customs officers.

267a.

Foreign language proficiency awards.

268 to 282. Repealed.

283.

Duty on saloon stores.

284 to 287. Repealed.

288.

Documented vessels.

289 to 292. Repealed.

293.

Documented vessels touching at foreign ports.

294.

No duty by reason of documented vessel touching at foreign port.

part 3—ascertainment, collection, and recovery of duties

331 to 337. Repealed.

338.

Indorsement upon invoice; port of entry.

339.

Restriction on consular certificates.

340.

Consuls to exact proof of invoice.

341.

Fraudulent practices; consul's report.

342 to 390. Repealed.

391.

Ascertainment of duties on grain.

392 to 420. Repealed or Omitted.

part 4—transportation in bond and warehousing of merchandise

451 to 459. Repealed.

460.

Retention of distilled spirits, wines, etc., in warehouse during prohibitory period.

461 to 466. Repealed.

467.

Imported distilled spirits, wines, or malt liquors; regulations for marks, brands, and stamps or devices on bulk containers; forfeitures.

468.

Stamps and brands effaced on emptying packages of imported liquors.

469.

Dealing in or using empty stamped imported liquor containers.

471 to 475. Repealed.

part 5—enforcement provisions

481.

Repealed.

482.

Search of vehicles and persons.

483 to 506. Repealed.

507.

Officers to make character known; assistance for officers.

508.

Persons making seizures pleading general issue and proving special matter.

509 to 526. Repealed.

527.

Sums received from fines and other receipts covered into Treasury.

528.

Appropriate customs officer to receive amount recovered.

529 to 534. Repealed or Omitted.

535.

Compulsory production of books, invoices, or papers.

536.

Repealed.

537.

Officers, informers, and defendants as witnesses.

538, 539.

Repealed.

540.

President may use suitable vessels for enforcing customs laws.

541, 542.

Repealed.

part 6—general provisions

571 to 573. Repealed.

574.

Exemption from taking other oaths.

575 to 579. Repealed.

580.

Interest in suits on bonds for recovery of duties.

SUBTITLE I—DUTIABLE LIST

§121. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762, eff. June 18, 1930

Section, act Sept. 21, 1922, ch. 356, title I, §1, 42 Stat. 858, related to articles dutiable, rates and schedules. Corresponding provisions of Tariff Act of 1930, see section 1202 of this title.

SUBTITLE II—FREE LIST

§122. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762, eff. June 18, 1930

Section, act Sept. 21, 1922, ch. 356, title II, §201, 42 Stat. 922, related to the free list. Corresponding provisions of Tariff Act of 1930, see section 1202 of this title.

SUBTITLE III—SPECIAL PROVISIONS

Cuba and Canal Zone

§123. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762, eff. June 18, 1930

Section, act Sept. 21, 1922, ch. 356, title III, §301, 42 Stat. 934, related to duties upon articles coming from or imported into Philippine Islands. Corresponding provisions of Tariff Act of 1930 were covered by section 1301 of this title [repealed]. See section 1202 of this title, chapter 15 of Title 22, Foreign Relations and Intercourse, sections 5001, 5007 of Title 26, Internal Revenue Code, and section 734 of Title 48, Territories and Insular Possessions.

§123a. Transferred

Editorial Notes

Codification

Provisions of this section, act Mar. 8, 1902, ch. 140, §4, 32 Stat. 54, were transferred to section 3343(b) of Title 26, Internal Revenue Code of 1939, and were repealed by act Apr. 30, 1946, ch. 244, title V, §506(b), 60 Stat. 157, eff. July 4, 1946.

§§124, 125. Omitted

Editorial Notes

Codification

Sections 124 and 125, sections 1 and 2 of act Dec. 17, 1903, ch. 1, 33 Stat. 3, relating to the admission of goods from Cuba at a reduced rate, and with no additional charges, so long as the Convention between the United States and Cuba, signed on the 11th day of December, 1902, shall remain in force, were omitted in view of the termination of such convention on August 21, 1963, pursuant to notice given by the United States on Aug. 21, 1962 (see Bevans, Treaties and Other International Agreements of the United States of America, 1776–1949, vol. VI, page 1106), and in view of section 401 of Pub. L. 87–456, title IV, May 24, 1962, 76 Stat. 78, set out as a note under section 1351 of this title, which designated Cuba as a nation dominated or controlled by the foreign government or foreign organization controlling the world communist movement.

§126. Imports from Canal Zone

All laws affecting imports of articles, goods, wares, and merchandise and entry of persons into the United States from foreign countries shall apply to articles, goods, wares, and merchandise and persons coming from the Canal Zone, Isthmus of Panama, and seeking entry into any State or Territory of the United States or the District of Columbia.

(Mar. 2, 1905, ch. 1311, 33 Stat. 843.)

Editorial Notes

References in Text

For definition of Canal Zone, referred to in text, see section 3602(b) of Title 22, Foreign Relations and Intercourse.

Countervailing and Discriminating Duty

§127. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762, eff. June 18, 1930

Section, act Sept. 21, 1922, ch. 356, title III, §303, 42 Stat. 935, related to countervailing duty upon articles on which export bounty had been paid. Corresponding provisions of Tariff Act of 1930, see section 1303 of this title.

§128. Repealed. Pub. L. 109–304, §19, Oct. 6, 2006, 120 Stat. 1710

Section, acts Oct. 3, 1913, ch. 16, §IV, J, subsec. 1, 38 Stat. 195; Mar. 4, 1915, ch. 171, §1, 38 Stat. 1193; June 17, 1930, ch. 497, title IV, §651(d), 46 Stat. 763; Pub. L. 103–182, title VI, §689(a)(1), Dec. 8, 1993, 107 Stat. 2222, which related to discriminating duty on goods imported in foreign vessels or from foreign countries and was also classified in part to section 146 of the former Appendix to Title 46, Shipping, was restated in section 60502(a) of Title 46, Shipping, by Pub. L. 109–304, §9(b), Oct. 6, 2006, 120 Stat. 1674.

§129. Discriminating duties

No part of the additional or discriminating duty imposed by law on merchandise on account of its importation in foreign vessels shall be allowed to be drawback, but the whole shall be retained.

(R.S. §3027.)

Editorial Notes

Codification

R.S. §3027 derived from acts May 13, 1800, ch. 64, §2, 2 Stat. 83; Aug. 30, 1842, ch. 270, §15, 5 Stat. 563.

Country of Origin

§§130, 131. Repealed. Pub. L. 109–304, §19, Oct. 6, 2006, 120 Stat. 1710

Section 130, acts Oct. 3, 1913, ch. 16, §IV, J, subsec. 2, 38 Stat. 196; June 17, 1930, ch. 497, title IV, §651(d), 46 Stat. 763, related to importation only in vessels of United States or of country of origin.

Section 131, acts Oct. 3, 1913, ch. 16, §IV, J, subsec. 3, 38 Stat. 196; Mar. 4, 1915, ch. 171, §1, 38 Stat. 1193; June 17, 1930, ch. 497, title IV, §651(d), 46 Stat. 763; Pub. L. 103–182, title VI, §689(a)(2), Dec. 8, 1993, 107 Stat. 2222, related to vessels and goods of nations not maintaining similar regulations and vessels of U.S. citizens.

§§132, 133. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762

Sections, act Sept. 21, 1922, ch. 356, title III, §304(a), (b), 42 Stat. 936, related to marking imported articles and packages to indicate country of origin and penalty for violation of same.

Corresponding provisions of Tariff Act of 1930, see section 1304 of this title.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal effective sixty days after enactment of repealing act.

Medicinal Preparations

§134. Repealed. Aug. 8, 1953, ch. 397, §4(b), 67 Stat. 509

Section, R.S. §2934, required that imported medicinal preparations be marked with the name of the true manufacturer and the place where they were prepared, and provided for forfeiture in the absence of such names. Present provisions relating to the regulation and control of drugs are contained in section 351 et seq., of Title 21, Food and Drugs.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal; Savings Provision

Repeal effective on and after thirtieth day following Aug. 8, 1953, and savings provision, see notes set out under section 258 of this title.

Importations Prohibited

§§135 to 143. Repealed. June 17, 1939, ch. 497, title IV, §651(a)(1), 46 Stat. 762, eff. June 18, 1930

Sections, act Sept. 21, 1922, ch. 356, title III, §§305(a), (c), 306(a)–(c), 307, title IV, §526(a)–(c), 42 Stat. 936, 937, 975, related to prohibitions on importation of obscene books, neat cattle, convict goods, merchandise bearing trade marks owned by citizens and enforcement provisions.

Provisions of Tariff Act of 1930 corresponding to section 135, see section 1305 of this title; section 136, see section 1305; section 137, see section 1306; section 138, none; section 139, none; section 140, see section 1307; section 141, see section 1526(a); section 142, see section 1526(b); section 143, see section 1526(c).

Special Provisions for Admission or Withdrawal From Bonded Warehouse Without Payment of Duty

§144. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762, eff. June 18, 1930

Section, act Sept. 21, 1922, ch. 356, title III, §308, 42 Stat. 938, related to admission without payment of duty under bond for exportation.

§144a. Entry under bond of exhibits of arts, sciences, and industries, and products of soil, mine, and sea

All articles which shall be imported from foreign countries for the sole purpose of exhibition or display at a permanent exhibition or exhibitions and/or at a temporary exhibition or exhibitions of the arts, sciences, and industries, and products of the soil, mine, and sea, to be held at any time and from time to time by Rockefeller Center (Incorporated), a corporation organized under the laws of the State of New York, and/or by its tenants or licensees in a building or buildings to be owned by Rockefeller Center (Incorporated), and to be a part of and to be known as Rockefeller Center and to be located between Fifth and Sixth Avenues and Forty-eighth and Fifty-first Streets, in the Borough of Manhattan, city and State of New York, upon which articles there shall be a tariff or customs duty, shall be admitted free of such tariff, customs duty, fees, or charges under such regulations as the Secretary of the Treasury shall prescribe; but it shall be lawful, at any time during or at the close of any exhibition held pursuant to this section, to sell for delivery at the close thereof any goods or property imported for and actually displayed at such exhibition, subject to such regulations for the security of the revenue and for the collection of import duties as the Secretary of the Treasury shall prescribe: Provided, That all such articles, when sold or withdrawn for consumption or use in the United States, shall be subject to the duty, if any, imposed upon such articles by the revenue laws in force at the date of their withdrawal and to the requirements of the tariff laws in effect at such date: And provided further, That Rockefeller Center (Incorporated) shall be deemed, for customs purposes only, to be the sole consignee of all merchandise imported under the provisions of this section, and that all necessary governmental expenses incurred as a result of exhibitions authorized under this section, including salaries of customs officials in charge of imported articles, shall be paid to the Treasury of the United States by Rockefeller Center (Incorporated) under regulations to be prescribed by the Secretary of the Treasury: And provided further, That all such articles shall, at the expiration of two years, be subject to the impost duty then in force, unless the same shall have been sold or exported from this country prior to that period of time: And provided further, That nothing in this section contained shall be construed as an invitation, express or implied, from the Government of the United States to any foreign government, state, municipality, corporation, partnership, or individual to import any articles for the purpose of exhibition at the said exhibitions.

(July 19, 1932, ch. 511, 47 Stat. 705.)

Statutory Notes and Related Subsidiaries

Immunity From Seizure Under Judicial Process of Cultural Objects Imported for Temporary Exhibition or Display

Presidential determination of cultural significance of objects and exhibition or display thereof in the national interest, see section 2459 of Title 22, Foreign Relations and Intercourse.

§§145 to 147. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762, eff. June 18, 1930

Section 145, acts June 26, 1884, ch. 121, §16, 23 Stat. 57; June 19, 1886, ch. 421, §15, 24 Stat. 82; July 24, 1897, ch. 11, §14, 30 Stat. 207, related to supplies for vessels in foreign trade or trade between Atlantic and Pacific. See section 1309 of this title.

Section 146, act Sept. 21, 1922, ch. 356, title III, §309, 42 Stat. 938, related to supplies to war vessels free of duty. See section 1309 of this title.

Section 147, act Sept. 21, 1922, ch. 356, title III, §310, 42 Stat. 938, related to admission free of duty of merchandise of sunken and abandoned vessels. See section 1310 of this title.

Bonded Warehouses

§§148 to 150. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762, eff. June 18, 1930

Sections, act Sept. 21, 1922, ch. 356, title III, §§311, 312, 42 Stat. 938–940, related to bonded manufacturing and smelting warehouses and enforcement provisions. Provisions of Tariff Act of 1930 corresponding to section 148, see section 1311 of this title; section 149, see section 1312; section 150, see section 1312.

§151. Bonded warehouses for storage and cleansing of imported garbanzo; withdrawals

Under such regulations and conditions as may be prescribed by the Secretary of the Treasury, bonded warehouses may be established in which imported Mexican peas, commonly called garbanzo may be stored, cleaned, repacked or otherwise changed in condition, but not manufactured, and withdrawn for exportation without the payment of duty thereon. The whole or any part of such imported garbanzo, and the waste material and by-products incident to cleaning or otherwise treating said imported garbanzo, may be withdrawn for domestic consumption upon the payment on the quantity so withdrawn of the duty imposed by law on such garbanzo in their condition as imported. The compensation of customs officers and storekeepers for all services in the supervision of such warehouses shall be paid from moneys advanced by the warehouse proprietor to the appropriate customs officer and be carried in a special account and disbursed for such purposes, and all expenses incurred shall be paid by the warehouse proprietor.

(June 28, 1916, ch. 180, 39 Stat. 239; Pub. L. 91–271, title III, §310, June 2, 1970, 84 Stat. 292.)

Editorial Notes

Amendments

1970—Pub. L. 91–271 substituted reference to the appropriate customs officer for reference to the collector of customs.

Statutory Notes and Related Subsidiaries

Effective Date of 1970 Amendment

Drawbacks

§152. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762, eff. June 18, 1930

Section, act Sept. 21, 1922, ch. 356, title III, §313, 42 Stat. 940, related to drawbacks on certain articles made from imported materials. For corresponding provisions of Tariff Act of 1930, see section 1313 of this title.

§§152a, 152b. Repealed. Oct. 31, 1951, ch. 655, §56(d), 65 Stat. 729

Sections, act Mar. 8, 1902, ch. 140, §§6, 7, 32 Stat. 55, related to drawbacks in connection with articles shipped to, or reexported to, the Philippines. Prior to this repeal, they had been omitted in view of the independence of the Philippines.

Statutory Notes and Related Subsidiaries

Savings Provision

Subsec. (l) of section 56 of act Oct. 31, 1951, provided that the repeal of these sections shall not affect any rights or liabilities existing hereunder on the effective date of such repeal (Oct. 31, 1951).

Reimporting Exported Articles

§153. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762, eff. June 18, 1930

Section, act Sept. 21, 1922, ch. 356, title III, §314, 42 Stat. 941, related to duty on articles reimported after exportation free of internal-revenue taxes.

Equalizing Production Costs

§§154 to 159. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762, eff. June 18, 1930

Sections, act Sept. 21, 1922, ch. 356, title III, §315(a)–(f), 42 Stat. 941–943, related to procedure where duties do not equalize differences in costs of production in United States and principal competing country and rules and regulations for entry and declaration of articles.

Provisions of Tariff Act of 1930 corresponding to section 154, see section 1336(a) of this title; section 155, see section 1336(b); section 156, see section 1336(e); section 157, none; section 158, see section 1336(i); section 159, see section 1336(j).

Antidumping

§§160 to 171. Repealed. Pub. L. 96–39, title I, §106(a), July 26, 1979, 93 Stat. 193

Section 160, acts May 27, 1921, ch. 14, §201, 42 Stat. 11; Sept. 1, 1954, ch. 1213, title III, §301, 68 Stat. 1138; Aug. 14, 1958, Pub. L. 85–630, §§1, 4(b), 72 Stat. 583, 585; Jan. 3, 1975, Pub. L. 93–618, title III, §321(a), 88 Stat. 2043, related to initiation of a dumping investigation. See section 1673 et seq. of this title.

Section 161, acts May 27, 1921, ch. 14, §202, 42 Stat. 11; Sept. 1, 1954, ch. 1213, title III, §302, 68 Stat. 1139; Aug. 14, 1958, Pub. L. 85–630, §§2, 4(b), 72 Stat. 583, 585; June 2, 1970, Pub. L. 91–271, title III, §311, 84 Stat. 292, related to collection of a special dumping duty. See section 1673 et seq. of this title.

Section 162, acts May 27, 1921, ch. 14, §203, 42 Stat. 12; Jan. 3, 1975, Pub. L. 93–618, title III, §321(b), 88 Stat. 2045, related to determination of purchase price of merchandise for purposes of sections 160 to 171 of this title. See section 1673 et seq. of this title.

Section 163, acts May 27, 1921, ch. 14, §204, 42 Stat. 13; Jan. 3, 1975, Pub. L. 93–618, title III, §321(c), 88 Stat. 2046, related to determination of price at which merchandise is sold or agreed to be sold in United States. See section 1677a of this title.

Section 164, acts May 27, 1921, ch. 14, §205, 42 Stat. 13; Aug. 14, 1958, Pub. L. 85–630, §3, 72 Stat. 584; Jan. 3, 1975, Pub. L. 93–618, title III, §321(d), 88 Stat. 2046, related to foreign market value of goods for purposes of sections 160 to 171 of this title. See section 1677b of this title.

Section 165, acts May 27, 1921, ch. 14, §206, 42 Stat. 213; Aug. 14, 1958, Pub. L. 85–630, §4(a), 72 Stat. 584, related to constructed value of merchandise for purposes of sections 160 to 171 of this title. See section 1673 et seq. of this title.

Section 166, act May 27, 1921, ch. 14, §207, 42 Stat. 14, defined "exporter" as used in sections 160 to 171 of this title. See section 1677(13) of this title.

Section 167, acts May 27, 1921, ch. 14, §208, 42 Stat. 14; June 2, 1970, Pub. L. 91–271, title III, §312, 84 Stat. 292, related to oaths and bonds given in case of imported merchandise. See section 1673 et seq. of this title.

Section 168, acts May 27, 1921, ch. 14, §209, 42 Stat. 15; Aug. 14, 1958, Pub. L. 85–630, §4(b), 72 Stat. 585; June 2, 1970, Pub. L. 91–271, title III, §313, 84 Stat. 292, related to duties of customs officers with regard to appraisal of merchandise. See section 1673h of this title.

Section 169, acts May 27, 1921, ch. 14, §210, 42 Stat. 15; May 28, 1926, ch. 411, §1, 44 Stat. 669; Mar. 2, 1929, ch. 488, §1, 45 Stat. 1475; Aug. 14, 1958, Pub. L. 85–630, §4(b), 72 Stat. 585; June 2, 1970, Pub. L. 91–271, title III, §314, 84 Stat. 293, related to protests from determinations of customs officers. See section 1673 et seq. of this title.

Section 170, act May 27, 1921, ch. 14, §211, 42 Stat. 15, related to treatment of antidumping duties as regular duties for purposes of all laws relating to drawback of duties. See section 1673i of this title.

Section 170a, act May 27, 1921, ch. 14, §212, as added Aug. 14, 1958, Pub. L. 85–630, §5, 72 Stat. 585; amended Jan. 3, 1975, Pub. L. 93–618, title III, §321(e), 88 Stat. 2048, defined terms used in sections 160 to 171 of this title. See section 1677 of this title.

Section 171, act May 27, 1921, ch. 14, §213, formerly §212, 42 Stat. 15, renumbered Aug. 14, 1958, Pub. L. 85–630, §5, 72 Stat. 585, authorized citation of sections 160 to 171 of this title as the "Antidumping Act, 1921".

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal effective Jan. 1, 1980, see section 107 of Pub. L. 96–39, set out as an Effective Date note under section 1671 of this title.

Savings Provision

Pub. L. 96–39, title I, §106(a), July 26, 1979, 93 Stat. 193, provided in part that findings in effect on the effective date of the repeal of sections 160 to 171 of this title (Jan. 1, 1980, see Effective Date of Repeal note set out above) or issued pursuant to court order in an action brought before that date, shall remain in effect, subject to review under section 1675 of this title.

Administration of the Antidumping Act, 1921, by United States Tariff Commission; Report to Congress

Pub. L. 90–634, title II, §201, Oct. 24, 1968, 82 Stat. 1347, provided that the International Antidumping Code would not restrict the United States Tariff Commission in performing its duties and functions under sections 160 to 171 of this title [known as the Antidumping Act, 1921], required the Secretary of the Treasury and the Tariff Commission to take that Code into account only when consistent with the provisions of those sections, and required the President to submit a report to Congress for the period between July 1, 1968, and June 30, 1969, which had to include all determinations made by the Secretary of the Treasury and the Tariff Commission during that period relating to those sections, analyze the consideration given the International Antidumping Code in each such determination, summarize actions taken by other countries during such period against United States exports, and the relation of such actions to that Code, and include such recommendations as the President determined appropriate concerning the administration of sections 160 to 171 of this title.

Antidumping Act Unaffected by Act August 2, 1956; Review of Operation of Act and Report to Congress

Act Aug. 2, 1956, ch. 887, §5, 70 Stat. 948, provided that nothing in that act would be considered to repeal, modify, or supersede, directly or indirectly, any provisions of former sections 160 to 171 of this title [known as the Antidumping Act, 1921] and required the Secretary of the Treasury, after consulting with the United States Tariff Commission, to review the operation and effectiveness of those sections and report thereon to the Congress within six months after August 2, 1956, and to recommend to the Congress any amendment to those sections considered desirable or necessary to provide for greater certainty, speed, and efficiency in the enforcement thereof.

Antidumping Act Unaffected by Tariff Act of 1930

Sections 160 to 171 of this title, which were repealed by Pub. L. 96–39, had previously been excepted from repeal or amendment by act June 17, 1930, ch. 497, 46 Stat. 763 [Tariff Act of 1930], section 651(d) of which provided that nothing in that act would be construed to amend or repeal the Antidumping Act [sections 160 to 171 of this title].

Additional Definitions

§172. Omitted

Section, act May 27, 1921, ch. 14, §406, 42 Stat. 18; Proc. No. 2695, July 4, 1946, 11 F.R. 7517, 60 Stat. 1352, which defined the terms "person" and "United States" as those terms were used in sections 160 to 171 of this title was omitted in view of the repeal of sections 160 to 171 of this title by Pub. L. 96–39, title I, §106(a), July 26, 1979, 93 Stat. 193.

Rules and Regulations

§173. Omitted

Section, act May 27, 1921, ch. 14, §407, 42 Stat. 18, which directed the Secretary to make rules and regulations necessary for the enforcement of sections 160 to 171 of this title was omitted in view of the repeal of sections 160 to 171 of this title by Pub. L. 96–39, title I, §106(a), July 26, 1979, 93 Stat. 193.

Unfair Methods of Competition and Importation Unlawful

§§174 to 180. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762, eff. June 18, 1930

Sections, act Sept. 21, 1922, ch. 356, title III, §316(a)–(g), 42 Stat. 943, 944, related to unfair acts tending to destroy or injure domestic industries, investigations by Tariff Commission, appeals, and forbidding entry of articles pending completion of investigations.

Provisions of Tariff Act of 1930 corresponding to section 174, see section 1337(a) of this title; section 175, see section 1337(b); section 176, see section 1337(c); section 177, see section 1337(d); section 178, see section 1337(e); section 179, see section 1337(f); section 180, see section 1337(g).

Imports From Countries Making Discriminations

§181. Exclusion of imports from countries making discriminations

Whenever the President shall be satisfied that unjust discriminations are made by or under the authority of any foreign state against the importation to or sale in such foreign state of any product of the United States, he may direct that such products of such foreign state so discriminating against any product of the United States as he may deem proper shall be excluded from importation to the United States; and in such case he shall make proclamation of his direction in the premises, and therein name the time when such direction against importation shall take effect, and after such date the importation of the articles named in such proclamation shall be unlawful. The President may at any time revoke, modify, terminate, or renew any such direction as, in his opinion, the public interest may require.

(Aug. 30, 1890, ch. 839, §5, 26 Stat. 415.)

§§182 to 190. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762, eff. June 18, 1930

Sections, act Sept. 21, 1922, ch. 356, title III, §317(a)–(i), 42 Stat. 944–946, related to new or additional duties on imports from countries making discriminations against United States products, suspension, exclusion and enforcement provisions. Provisions of Tariff Act of 1930 corresponding to section 182, see section 1338(a) of this title; section 183, see section 1338(b) of this title; section 184, see section 1338(c) of this title; section 185, see section 1338(d) of this title; section 186, see section 1338(e) of this title; section 187, see section 1338(f) of this title; section 188, see section 1338(g) of this title; section 189, see section 1338(h) of this title; section 190, see section 1338(i) of this title.

Special Provisions

§§191, 192. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), (4), 46 Stat. 762, eff. June 18, 1930

Section 191, act Sept. 21, 1922, ch. 356, title III, §322, 42 Stat. 948, related to duties on automobiles, etc., sold foreign Governments.

Section 192, R.S. §2804; act Aug. 27, 1894, ch. 349, §26, 28 Stat. 552, related to entry of cigars.

§§193 to 195. Repealed. Pub. L. 87–456, title III, §303(c), May 24, 1962, 76 Stat. 78

Section 193, act Jan. 9, 1883, ch. 17, 22 Stat. 402, related to grain brought from Canada for grinding.

Section 194, act May 18, 1896, ch. 195, 29 Stat. 122, provided for the return free of articles and livestock exported for exhibition.

Section 195, act Mar. 3, 1899, ch. 454, 30 Stat. 1372, provided for free entry of animals taken abroad with circus or menagerie.

§196. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762, eff. June 18, 1930

Section, act Sept. 21, 1922, ch. 356, title III, §319, 42 Stat. 947, related to duties imposed on certain previous imports and basis upon weight at time of entry.

§196a. Repealed. Pub. L. 87–456, title III, §303(c), May 24, 1962, 76 Stat. 78

Section, act Aug. 27, 1949, ch. 517, §1, 63 Stat, 666, provided for free importation of articles for members of armed forces of foreign countries.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

For effective date of repeal, see section 501(a) of Pub. L. 87–456.

Payment of Duty

§197. Duties, how payable

Except as provided in section 198 of this title all duties upon imports shall be collected in ready money, and shall be paid in coin, coin certificates, and such other certificates or Treasury notes as may by law be declared receivable in payment thereof.

(R.S. §3009; Feb. 27, 1877, ch. 69, 19 Stat. 247, 249.)

Editorial Notes

Codification

R.S. §3009 derived from acts Mar. 2, 1833, ch. 55, §3, 4 Stat. 630; Aug. 6, 1846, ch. 84, §1, 9 Stat. 53; Feb. 25, 1862, ch. 33, §5, 12 Stat. 346.

R.S. §3473, formerly cited as a credit to this section, was repealed by Pub. L. 95–598, title III, §322(d), title IV, §402(a), Nov. 6, 1978, 92 Stat. 2679, 2682, effective Oct. 1, 1979.

Prior to its incorporation into the Code, R.S. §3009, as amended by act Feb. 27, 1877, ch. 69, 19 Stat. 247, read: "All duties upon imports shall be collected in ready money, and shall be paid in coin or coin certificates or in United States notes, payable on demand, authorized to be issued prior to the twenty-fifth day of February, one thousand eight hundred and sixty-two, and by law receivable in payment of public dues."

Its provisions were changed to conform to section 198 of this title authorizing the receipt of certified checks in payment of duties; section 405 of Title 31, Money and Finance (act Feb. 28, 1878, ch. 20, §3, 20 Stat. 26) making certain certificates and treasury notes receivable for customs; section 451 of Title 31, (act Dec. 24, 1919, ch. 15, §1, 41 Stat. 370) making gold certificates a legal tender in payment of all debts and dues, public and private; and a provision of act Mar. 14, 1900, ch. 41, §6, 31 Stat. 47, as amended (omitted from the Code as superseded by section 451 of Title 31) that gold certificates should be receivable for customs.

§198. Certified checks; receivable for all public dues; lien for payment of

It shall be lawful for collecting officers to receive certified checks drawn on National and State banks and trust companies, during such time and under such regulations as the Secretary of the Treasury may prescribe, in payment for duties on imports, and all public dues, including special customs deposits. No person, however, who may be indebted to the United States on account of duties on imports who shall have tendered a certified check or checks as provisional payment for such duties or taxes, in accordance with the terms of this section, shall be released from the obligation to make ultimate payment thereof until such certified check so received has been duly paid; and if any such check so received is not duly paid by the bank on which it is drawn and so certifying the United States shall, in addition to its right to exact payment from the party originally indebted therefor, have a lien for the amount of such check upon all the assets of such bank; and such amount shall be paid out of its assets in preference to any or all other claims whatsoever against said bank, except the necessary costs and expenses of administration and the reimbursement of the United States for the amount expended in the redemption of the circulating notes of such bank.

(Mar. 2, 1911, ch. 191, §1, 36 Stat. 965; Mar. 3, 1913, ch. 119, 37 Stat. 733.)

Executive Documents

Transfer of Functions

Functions of all officers of Department of the Treasury and functions of all agencies and employees of such Department transferred, with certain exceptions, to Secretary of the Treasury, with power vested in him to authorize their performance or performance of any of his functions, by any of those officers, agencies, and employees, by Reorg. Plan No. 26 of 1950, §§1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, 1281, set out in the Appendix to Title 5, Government Organization and Employees. Collecting officers, referred to in this section, are officials of Department of the Treasury.

§199. Judgments, how payable

In all proceedings brought by the United States in any court for due recovery as well of duties upon imports alone as of penalties for the nonpayment thereof, the judgment shall recite that the same is rendered for duties, and such judgment, interest, and costs shall be payable in the coin by law receivable for duties, and the execution issued on such judgment shall set forth that the recovery is for duties, and shall require the marshal to satisfy the same in the coin by law receivable for duties; and in case of levy upon and sale of the property of the judgment debtor, the marshal shall refuse payment from any purchaser at such sale in any other money than that specified in the execution.

(R.S. §3014.)

Editorial Notes

Codification

R.S. §3014 derived from act Mar. 3, 1865, ch. 80, §12, 13 Stat. 494.

SUBTITLE IV—CUSTOMS ADMINISTRATION

Administrative Provisions

part 1—definitions

§231. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762

Section, act Sept. 21, 1922, ch. 356, title IV, §401, 42 Stat. 948, related to definitions of terms of Tariff Act of 1922.

Corresponding provisions of Tariff Act of 1930, see section 1401 of this title.

§232. "Port" defined

The word "port", as used in title 34 of the Revised Statutes, may include any place from which merchandise can be shipped for importation, or at which merchandise can be imported.

(R.S. §2767.)

Editorial Notes

References in Text

Title 34 of the Revised Statutes, referred to in text, was in the original "this Title", meaning title 34 of the Revised Statutes, consisting of R.S. §§2517 to 3129. For complete classification of R.S. §§2517 to 3129 to the Code, see Tables.

§233. Departure from prescribed forms

In cases where the forms of official documents, as prescribed by title 34 of the Revised Statutes, shall be substantially complied with and observed, according to the true intent thereof, no penalty or forfeiture shall be incurred by a deviation therefrom.

(R.S. §2769.)

Editorial Notes

References in Text

Codification

R.S. §2769 derived from act Mar. 2, 1799, ch. 22, §111, 1 Stat. 704.

§§234 to 239. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762, eff. June 18, 1930

Sections, act Sept. 21, 1922, ch. 356, title IV, §402(a)–(f), 42 Stat. 949, 950, related to valuation of imported merchandise, ascertainment of foreign, export, United States value, cost of production, American selling price and value at date of shipment.

Provisions of Tariff Act of 1930 corresponding to section 234, see section 1402(a) of this title; section 235, see section 1402(c) of this title; section 236, see section 1402(d) of this title; section 237, see section 1402(e) of this title; section 238, see section 1402(f) of this title; section 239, see section 1402(g) of this title.

§240. Value at date of shipment

When the duty upon any imports shall be subject to be levied upon the true market value of such imports in the principal markets of the country from whence the importation has been made, or at the port of exportation, the duty shall be estimated and collected upon the value on the day of actual shipment, whenever a bill of lading shall be presented showing the date of shipment, and which shall be certified by a certificate of the United States consul or legally authorized deputy.

(R.S. §2904.)

Editorial Notes

Codification

R.S. §2904 derived from act Mar. 2, 1861, ch. 68, §28, 12 Stat. 197.

part 2—report, entry, and unlading of vessels and vehicles

§§241 to 256. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762, eff. June 18, 1930

Sections, act Sept. 21, 1922, ch. 356, title IV, §§431–446, 42 Stat. 950–953, related to form and contents of manifests, clearance documents, bonds, permits and penalties for violation of same.

Provisions of Tariff Act of 1930 corresponding to sections 241 to 256, see sections 1431 to 1446 of this title, respectively.

§§257, 258. Repealed. Pub. L. 91–654, §3, Jan. 5, 1971, 84 Stat. 1945

Section 257, R.S. §3114; acts Sept. 21, 1922, ch. 356, title IV, §466, 42 Stat. 957; June 17, 1930, ch. 497, title IV, §466, 46 Stat. 719, related to duties on equipments or repair parts for vessels. See section 1466(a) of this title.

Section 258, R.S. §3115; acts Sept. 21, 1922, ch. 356, title IV, §466, 42 Stat. 957; June 17, 1930, ch. 497, title IV, §466, 46 Stat. 719; Aug. 8, 1953, ch. 397, §11(c), 67 Stat. 515, related to the remission of duties for necessary repairs. See section 1466(d) of this title.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Pub. L. 91–654, §3, Jan. 5, 1971, 84 Stat. 1945, provided that the repeal by Pub. L. 91–654 is effective with respect to entries made in connection with arrivals of vessels on or after Jan. 5, 1971 (or treated under section 2 of Pub. L. 91–654, set out as a note under section 1466 of this title, as made on the day after such date).

Provisions Inapplicable to Entries Made in Connection With Arrivals Before January 5, 1971, of Vessels Operated By or for Agency of United States; Refunds After August 7, 1974, Barred as to Duty Payments Made Before January 5, 1971, Under Section 257

Pub. L. 93–368, §§1, 2, Aug. 7, 1974, 88 Stat. 420, provided: "That sections 3114 and 3115 of the Revised Statutes of the United States (19 U.S.C. 257 and 258) [former sections 257 and 258 of this title] shall not apply to entries made in connection with arrivals before January 5, 1971, of vessels owned by the United States, or bareboat chartered to the United States, and operated by or for the account of any department or agency of the United States.

"Sec. 2. On or after the date of the enactment of this Act [Aug. 7, 1974], no department or agency of the United States shall be entitled to a refund of any duties paid before January 5, 1971, by any department or agency of the United States under section 3114 of the Revised Statutes of the United States [section 257 of this title]."

§§259, 260. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762

Sections, act Sept. 21, 1922, ch. 356, title IV, §§447, 448, 42 Stat. 953, related to place of entry and unlading before entry or report of arrival.

Provisions of Tariff Act of 1930 corresponding to section 259, see section 1447 of this title; section 260, see section 1448 of this title.

§261. Omitted

Editorial Notes

Codification

Section, acts Feb. 13, 1911, ch. 46, §5, 36 Stat. 901; Feb. 7, 1920, ch. 61, 41 Stat. 402; Sept. 21, 1922, ch. 356, title IV, §643, 42 Stat. 990; June 2, 1970, Pub. L. 91–271, title III, §315, 84 Stat. 293, provided extra compensation for boarding officers performing services at night or on Sundays and holidays, prior to the general revision of section 5 of act Feb. 13, 1911, by section 13811(a) of Pub. L. 103–66, title XIII, Aug. 10, 1993, 107 Stat. 668. Section 5 of act Feb. 13, 1911, as amended by section 13811(a) of Pub. L. 103–66, is classified to section 267 of this title.

§§262 to 266. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762, eff. June 18, 1930

Sections, act Sept. 21, 1922, ch. 356, title IV, §§449–453, 42 Stat. 954, 955, related to emergency cases of unlading bonds for special licenses and penalties for violation.

Provisions of Tariff Act of 1930 corresponding to section 262, see section 1449 of this title; section 263, see section 1450 of this title; section 264, see section 1451 of this title; section 265, see section 1452 of this title; section 266, see section 1453 of this title.

§267. Overtime and premium pay for customs officers

(a) Overtime pay

(1) In general

Subject to paragraph (2) and subsection (c), a customs officer who is officially assigned to perform work in excess of 40 hours in the administrative workweek of the officer or in excess of 8 hours in a day shall be compensated for that work at an hourly rate of pay that is equal to 2 times the hourly rate of the basic pay of the officer. For purposes of this paragraph, the hourly rate of basic pay for a customs officer does not include any premium pay provided for under subsection (b).

(2) Special provisions relating to overtime work on callback basis

(A) Minimum duration

Any work for which compensation is authorized under paragraph (1) and for which the customs officer is required to return to the officer's place of work shall be treated as being not less than 2 hours in duration; but only if such work begins at least 1 hour after the end of any previous regularly scheduled work assignment and ends at least 1 hour before the beginning of the following regularly scheduled work assignment.

(B) Compensation for commuting time

(i) In general

Except as provided in clause (ii), in addition to the compensation authorized under paragraph (1) for work to which subparagraph (A) applies, the customs officer is entitled to be paid, as compensation for commuting time, an amount equal to 3 times the hourly rate of basic pay of the officer.

(ii) Exception

Compensation for commuting time is not payable under clause (i) if the work for which compensation is authorized under paragraph (1)—

(I) does not commence within 16 hours of the customs officer's last regularly scheduled work assignment, or

(II) commences within 2 hours of the next regularly scheduled work assignment of the customs officer.

(b) Premium pay for customs officers

(1) Night work differential

(A) 3 p.m. to midnight shiftwork

If the majority of the hours of regularly scheduled work of a customs officer occurs during the period beginning at 3 p.m. and ending at 12 a.m., the officer is entitled to pay for work during such period (except for work to which paragraph (2) or (3) applies) at the officer's hourly rate of basic pay plus premium pay amounting to 15 percent of that basic rate.

(B) 11 p.m. to 8 a.m. shiftwork

If the majority of the hours of regularly scheduled work of a customs officer occurs during the period beginning at 11 p.m. and ending at 8 a.m., the officer is entitled to pay for work during such period (except for work to which paragraph (2) or (3) applies) at the officer's hourly rate of basic pay plus premium pay amounting to 20 percent of that basic rate.

(C) 7:30 p.m. to 3:30 a.m. shiftwork

If the regularly scheduled work assignment of a customs officer is 7:30 p.m. to 3:30 a.m., the officer is entitled to pay for work during such period (except for work to which paragraph (2) or (3) applies) at the officer's hourly rate of basic pay plus premium pay amounting to 15 percent of that basic rate for the period from 7:30 p.m. to 11:30 p.m. and at the officer's hourly rate of basic pay plus premium pay amounting to 20 percent of that basic rate for the period from 11:30 p.m. to 3:30 a.m.

(2) Sunday differential

A customs officer who performs any regularly scheduled work on a Sunday that is not a holiday is entitled to pay for that work at the officer's hourly rate of basic pay plus premium pay amounting to 50 percent of that basic rate.

(3) Holiday differential

A customs officer who performs any regularly scheduled work on a holiday is entitled to pay for that work at the officer's hourly rate of basic pay plus premium pay amounting to 100 percent of that basic rate.

(4) Treatment of premium pay

Premium pay provided for under this subsection may not be treated as being overtime pay or compensation for any purpose.

(c) Limitations

(1) Fiscal year cap

The aggregate of overtime pay under subsection (a) (including commuting compensation under subsection (a)(2)(B)) and premium pay under subsection (b) that a customs officer may be paid in any fiscal year may not exceed $25,000; except that the Commissioner of U.S. Customs and Border Protection or his designee may waive this limitation in individual cases in order to prevent excessive costs or to meet emergency requirements of the Customs Service.

(2) Exclusivity of pay under this section

A customs officer who receives overtime pay under subsection (a) or premium pay under subsection (b) for time worked may not receive pay or other compensation for that work under any other provision of law.

(d) Regulations

The Secretary of the Treasury shall promulgate regulations to prevent—

(1) abuse of callback work assignments and commuting time compensation authorized under subsection (a)(2); and

(2) the disproportionately more frequent assignment of overtime work to customs officers who are near to retirement.

(e) Definitions

As used in this section:

(1) The term "customs officer" means an individual performing those functions specified by regulation by the Secretary of the Treasury for a customs inspector or canine enforcement officer. Such functions shall be consistent with such applicable standards as may be promulgated by the Office of Personnel Management.

(2) The term "holiday" means any day designated as a holiday under a Federal statute or Executive order.

(Feb. 13, 1911, ch. 46, §5, 36 Stat. 901; Feb. 7, 1920, ch. 61, 41 Stat. 402; Pub. L. 91–271, title III, §316, June 2, 1970, 84 Stat. 293; Pub. L. 103–66, title XIII, §13811(a), Aug. 10, 1993, 107 Stat. 668; Pub. L. 114–125, title VIII, §802(d)(2), Feb. 24, 2016, 130 Stat. 210.)

Editorial Notes

Codification

Section derived from R.S. §2872, as amended by act June 26, 1884, ch. 121, §25, 23 Stat. 59.

Prior to the general revision of section 5 of act Feb. 13, 1911, by section 13811(a) of Pub. L. 103–66, provisions of section 5 of act Feb. 13, 1911, relating to extra compensation for boarding officers performing services at night or on Sundays and holidays, were classified to section 261 of this title.

Amendments

1993—Pub. L. 103–66 amended section generally, substituting provisions relating to overtime and premium pay for customs officers for provisions relating to fixing of working hours and overtime compensation by Secretary of the Treasury.

1970—Pub. L. 91–271 substituted references to the appropriate customs officer for references to the collector of customs wherever appearing, and struck out reference to inspectors, storekeepers, weighers, and other customs officers and employees.

Statutory Notes and Related Subsidiaries

Change of Name

"Commissioner of U.S. Customs and Border Protection" substituted for "Commissioner of Customs" in subsec. (c)(1) on authority of section 802(d)(2) of Pub. L. 114–125, set out as a note under section 211 of Title 6, Domestic Security.

Effective Date of 1993 Amendment

Pub. L. 103–66, title XIII, §13811(c), Aug. 10, 1993, 107 Stat. 670, provided that: "The amendments made by subsections (a) and (b) [amending this section and section 1450 of this title, repealing section 1451a of this title, and omitting provisions formerly set out as section 261 of this title] apply to customs inspectional services provided on or after January 1, 1994."

Effective Date of 1970 Amendment

For effective date of amendment by Pub. L. 91–271, see section 203 of Pub. L. 91–271, set out as a note under section 1500 of this title.

Transfer of Functions

Executive Documents

Transfer of Functions

Functions of all officers of Department of the Treasury and functions of all agencies and employees of such Department transferred, with certain exceptions, to Secretary of the Treasury, with power vested in him to authorize their performance or performance of any of his functions, by any of those officers, agencies, and employees, by Reorg. Plan No. 26 of 1950, §§1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, 1281, set out in the Appendix to Title 5, Government Organization and Employees. Customs officers, referred to in this section, were under Department of the Treasury.

§267a. Foreign language proficiency awards

Cash awards for foreign language proficiency may, under regulations prescribed by the Secretary of the Treasury, be paid to customs officers (as referred to in section 267(e)(1) of this title) to the same extent and in the same manner as would be allowable under subchapter III of chapter 45 of title 5 with respect to law enforcement officers (as defined by section 4521 of such title).

(Pub. L. 103–66, title XIII, §13812(b), Aug. 10, 1993, 107 Stat. 671.)

Statutory Notes and Related Subsidiaries

Effective Date

Pub. L. 103–66, title XIII, §13812(c)(2), Aug. 10, 1993, 107 Stat. 671, provided that: "Subsection (b) [enacting this section] takes effect on January 1, 1994."

§§268 to 272. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762, eff. June 18, 1930

Sections, act Sept. 21, 1922, ch. 356, title IV, §§454–458, 42 Stat. 955, 956, related to duties and compensation of boarding and discharging inspectors, custody of cargo not unladen promptly, unlading at risk of consignee and time for unlading bulk cargo.

Provisions of Tariff Act of 1930 corresponding to section 268, see section 1455 of this title; section 269, see section 1456 of this title; section 270, see section 1457 of this title; section 271, none; section 272, see section 1458 of this title.

§§273, 274. Repealed. Aug. 8, 1953, ch. 397, §4(b), 67 Stat. 509

Sections, R.S. §§2885, 2886, required the containers of imported liquors or distilled spirits to be marked or scored at the port of landing with the capacity, wine gallons, proof, proof gallons, and other detailed information, such marks to be obliterated upon sale.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Act Aug. 8, 1953, ch. 397, §1, 67 Stat. 507, provided that such act is effective, except as otherwise specifically provided for, on and after the thirtieth day following the date of its enactment (Aug. 8, 1953).

The exception "except as otherwise specifically provided for" apparently refers to the amendments made to the provisions preceding subd. (1) of section 1308 of this title and to section 1557(b) of this title, for which separate effective dates were provided as explained in notes under those sections.

Savings Provision

For savings provision generally providing that the repeal or modification of existing law by act Aug. 8, 1953, ch. 397, would not affect acts, rights, or civil or criminal proceedings commenced prior to such act, see section 23 of act Aug. 8, 1953, ch. 397, set out as a note under section 1304 of this title.

§§275 to 281. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762, eff. June 18, 1930

Sections, act Sept. 21, 1922, ch. 356, title IV, §§459–465, 42 Stat. 956, 957, related to documentary reports, manifests, permits on imports from contiguous countries and enforcement provisions.

Provisions of Tariff Act of 1930 corresponding to sections 275 to 281, see sections 1459 to 1465 of this title, respectively.

§282. Repealed. Pub. L. 103–182, title VI, §690(a)(2), Dec. 8, 1993, 107 Stat. 2222

Section, R.S. §3111; Pub. L. 91–271, title III, §317, June 2, 1970, 84 Stat. 293, related to oath to be taken by masters of certain vessels.

§283. Duty on saloon stores

Articles purchased for the use of or for sale on board any such vessel, as saloon stores or supplies, shall be deemed merchandise, and shall be liable, when purchased at a foreign port, to entry and the payment of the duties found to be due thereon, at the first port of arrival of such vessel in the United States; and for a failure on the part of the saloon keeper or person purchasing or owning such articles to report, make entries, and pay duties, as hereinbefore required, such articles, together with the fixtures and other merchandise, found in such saloon or on or about such vessel, belonging to and owned by such saloon keeper or other person interested in such saloon, shall be seized and forfeited, and such saloon keeper or other person so purchasing and owning shall be liable to a penalty of not less than $100 and not more than $500, and shall be punishable by imprisonment for not less than three months and not more than two years.

(R.S. §3113.)

Editorial Notes

Codification

R.S. §3113 derived from acts July 18, 1866, ch. 201, §22, 14 Stat. 183; Feb. 10, 1871, ch. 45, 16 Stat. 409.

§§284, 285. Repealed. July 3, 1926, ch. 757, §3, 44 Stat. 832

Sections, R.S. §§3116, 3117, related to manifests of vessels in coasting trade and entry for goods taken or delivered at intermediate ports.

§§286, 287. Repealed. Pub. L. 103–182, title VI, §690(a)(3), (4), Dec. 8, 1993, 107 Stat. 2222

Section 286, R.S. §3118, mandated that master of any enrolled or licensed vessel file a manifest and obtain clearance before departing from a port in one collection district to a place in another collection district where there is not customhouse.

Section 287, R.S. §3119, related to reporting requirements for merchandise destined for foreign ports and exempted unlading of cargo brought from American ports from permit requirements.

§288. Documented vessels

Documented vessels with a registry endorsement, engaged in foreign trade on the Great Lakes or their tributary or connecting waters in trade with Canada, shall not thereby become liable to the payment of entry and clearance fees.

(R.S. §2793; Sept. 25, 1941, ch. 423, 55 Stat. 733; Pub. L. 103–182, title VI, §686(a)(1), Dec. 8, 1993, 107 Stat. 2220; Pub. L. 104–324, title XI, §1115(b)(4), Oct. 19, 1996, 110 Stat. 3972; Pub. L. 109–304, §14(a), Oct. 6, 2006, 120 Stat. 1702.)

Editorial Notes

Codification

R.S. §2793 as it related to entry and clearance fees was classified to this section and section 111 of the former Appendix to Title 46, Shipping. R.S. §2793 as it related to payment of tonnage taxes was classified to section 123 of the former Appendix to Title 46. Pub. L. 109–304, §§9(b), 14(a), Oct. 6, 2006, 120 Stat. 1674, 1702, amended R.S. §2793 to strike "or tonnage tax" after "clearance fees", in effect eliminating section 123 of the former Appendix to Title 46, and restated R.S. §2793 as it related to payment of tonnage taxes in section 60308 of Title 46, Shipping. Section 111 of the former Appendix to Title 46 was omitted from the Code upon the completion of the enactment of Title 46 into positive law.

R.S. §2793 derived from Res. Feb. 10, 1871, No. 27, §2, 16 Stat. 595.

Amendments

2006—Pub. L. 109–304 amended R.S. §2793 to strike out the words "or tonnage tax" which words had been omitted from this section for purposes of codification. See Codification note above.

1996—Pub. L. 104–324 substituted "registry endorsement, engaged in foreign trade on the Great Lakes or their tributary or connecting waters in trade with Canada," for "coastwise, Great Lakes endorsement, departing from or arriving at a port in one district to or from a port in another district, and also touching at intermediate foreign ports," and struck out ", as if from or to foreign ports" before period at end.

1993—Pub. L. 103–182 substituted "Documented vessels with a coastwise, Great Lakes endorsement," for "Enrolled or licensed vessels engaged in the foreign and coasting trade on the northern, northeastern, and northwestern frontiers of the United States," and "foreign ports." for "foreign ports; but such vessel shall, notwithstanding, be required to enter and clear; except that when such vessels are on such voyages on the Great Lakes and touch at foreign ports for the purpose of taking on bunker fuel only, they may be exempted from entering and clearing under such rules and regulations as the Commissioner of Customs may prescribe, notwithstanding any other provisions of law: Provided, That this exception shall not apply to such vessels if, while at such foreign port, they land or take on board any passengers, or any merchandise other than bunker fuel, receive orders, discharge any seamen by mutual consent, or engage any seamen to replace those discharged by mutual consent, or transact any other business save that of taking on bunker fuel."

1941—Act Sept. 25, 1941, inserted exception and proviso at end of section.

§§289 to 292. Repealed. Pub. L. 103–182, title VI, §690(a)(1), (5)–(7), Dec. 8, 1993, 107 Stat. 2222, 2223

Section 289, R.S. §2792; May 28, 1908, ch. 212, §1, 35 Stat. 424, exempted certain ferryboats and passenger vessels from clearance fees.

Section 290, R.S. §3122, mandated that master of any enrolled or licensed vessel destined with cargo from a place in the United States, at which there may be no customhouse, to a port where there may be a customhouse, deliver a manifest within twenty-four hours after arriving at port of destination.

Section 291, R.S. §3124; Feb. 14, 1903, ch. 552, §10, 32 Stat. 829; 1946 Reorg. Plan No. 3, §§101–104, eff. July 16, 1946, 11 F.R. 7875, 60 Stat. 1097, related to format and content of forms for manifests, certificates of clearance, and oaths.

Section 292, R.S. §3125, related to penalty for neglect or failure to comply with sections 286, 287, 290, and 291 of this title.

§293. Documented vessels touching at foreign ports

Any United States documented vessel with a registry or coastwise endorsement, or both, may engage in trade between one port in the United States and one or more ports within the same, with the privilege of touching at one or more foreign ports during the voyage, and land and take in thereat merchandise, passengers and their baggage, and letters, and mails.

(R.S. §3126; Pub. L. 91–271, title III, §318, June 2, 1970, 84 Stat. 293; Pub. L. 103–182, title VI, §686(a)(2), Dec. 8, 1993, 107 Stat. 2220; Pub. L. 104–295, §21(e)(1), Oct. 11, 1996, 110 Stat. 3530.)

Editorial Notes

Codification

R.S. §3126 derived from act May 27, 1848, ch. 48, §1, 9 Stat. 232.

Amendments

1996—Pub. L. 104–295 inserted comma after "or both".

1993—Pub. L. 103–182 substituted "Any United States documented vessel with a registry or coastwise endorsement, or both" for "Any vessel, on being duly registered in pursuance of the laws of the United States," and struck out at end "All such vessels shall be furnished by the appropriate customs officers of the ports at which they shall take in their cargoes in the United States, with certified manifests, setting forth the particulars of the cargoes, the marks, number of packages, by whom shipped, to whom consigned, at what port to be delivered; designating such merchandise as is entitled to drawback, or to the privilege of being placed in warehouse; and the masters of all such vessels shall, on their arrival at any port of the United States from any foreign port at which such vessel may have touched, as herein provided, conform to the laws providing for the delivery of manifests of cargo and passengers taken on board at such foreign port, and all other laws regulating the report and entry of vessels from foreign ports, and be subject to all the penalties therein prescribed."

1970—Pub. L. 91–271 substituted reference to appropriate customs officers for reference to collectors.

Statutory Notes and Related Subsidiaries

Effective Date of 1970 Amendment

For effective date of amendment by Pub. L. 91–271, see section 203 of Pub. L. 91–271, set out as an Effective Date of 1970 Amendment note under section 1500 of this title.

§294. No duty by reason of documented vessel touching at foreign port

Any foreign merchandise taken in at one port of the United States to be conveyed in a United States documented vessel with a registry or coastwise endorsement, or both, to any other port within the same, either under the provisions relating to warehouses, or under the laws regulating the transportation coastwise of merchandise entitled to drawback, as well as any merchandise not entitled to drawback, but on which the import duties chargeable by law shall have been duly paid, shall not become subject to any import duty by reason of the vessel in which they may arrive having touched at a foreign port during the voyage.

(R.S. §3127; Pub. L. 103–182, title VI, §686(a)(3), Dec. 8, 1993, 107 Stat. 2220; Pub. L. 104–295, §21(e)(2), Oct. 11, 1996, 110 Stat. 3530.)

Editorial Notes

Codification

R.S. §3127 derived from act May 27, 1848, ch. 48, §2, 9 Stat. 232.

Amendments

1996—Pub. L. 104–295 substituted "conveyed in a United" for "conveyed a United".

1993—Pub. L. 103–182 substituted "a United States documented vessel with a registry or coastwise endorsement, or both," for "in registered vessels".

part 3—ascertainment, collection, and recovery of duties

§§331 to 337. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762

Sections, act Sept. 21, 1922, ch. 356, title IV, §§481(a)–(c), 482(a)–(d), 42 Stat. 958, related to contents of invoices, certification in different consular districts and declarations indorsed on invoices.

Provisions of Tariff Act of 1930 corresponding to section 331, see section 1481(a) of this title; section 332, see section 1481(b) of this title; section 333, see section 1481(c) of this title; section 334, see section 1482(a) of this title; section 335, see section 1482(b) of this title; section 336, see section 1482(c) of this title; section 337, see section 1482(d) of this title.

Sections 331 to 333 were repealed effective on day after enactment of repealing act.

Sections 334 to 337 were repealed effective sixty days after enactment of repealing act.

§338. Indorsement upon invoice; port of entry

The person producing an invoice for certification shall at the same time declare to the consul or vice consul the port in the United States at which it is intended to make entry of merchandise; whereupon the consul, or vice consul, shall indorse upon each of the triplicates a certificate, under his hand and official seal, stating that the invoice has been produced to him, with the date of such production, and the name of the person by whom the same was produced, and the port in the United States at which it shall be the declared intention to make entry of the merchandise therein mentioned.

(R.S. §2855; Apr. 5, 1906, ch. 1366, §3, 34 Stat. 100.)

Editorial Notes

Codification

R.S. §2855 derived from act Mar. 3, 1863, ch. 76, §1, 12 Stat. 738.

Section is based on the first sentence of R.S. §2855. The second sentence of R.S. §2855, which related to the disposition of certified copies of invoices, was superseded by section 482(e) of the Tariff Act of 1922, and later by section 482(e) of the Tariff Act of 1933 which is classified to section 1482(e) of this title.

§339. Restriction on consular certificates

No consular officer of the United States shall grant a certificate for merchandise shipped from countries adjacent to the United States, which have passed a consulate after purchase for shipment.

(R.S. §2861.)

Editorial Notes

Codification

R.S. §2861 derived from act Feb. 22, 1873, ch. 184, §3, 17 Stat. 474.

§340. Consuls to exact proof of invoice

All consular officers are authorized to require, before certifying any invoice, satisfactory evidence, either by the oath of the person presenting such invoices or otherwise, that such invoices are correct and true. In the exercise of the discretion hereby given, the consular officers shall be governed by such general or special regulations or instructions as may from time to time be established or given by the Secretary of State.

(R.S. §2862.)

Editorial Notes

Codification

R.S. §2862 derived from act Mar. 3, 1865, ch. 111, 13 Stat. 532.

§341. Fraudulent practices; consul's report

All consuls of the United States having any knowledge or belief of any case or practice of any person who obtains verification of any invoice whereby the revenue of the United States is or may be defrauded, shall report the facts to the appropriate customs officer of the port where the revenue is or may be defrauded, or to the Secretary of the Treasury.

(R.S. §2863; Apr. 5, 1906, ch. 1366, §3, 34 Stat. 100; Pub. L. 91–271, title III, §319, June 2, 1970, 84 Stat. 293.)

Editorial Notes

Codification

R.S. §2863 derived from act July 14, 1862, ch. 163, §18, 12 Stat. 559.

Amendments

1970—Pub. L. 91–271 substituted reference to the appropriate customs officer for reference to the collector.

Statutory Notes and Related Subsidiaries

Effective Date of 1970 Amendment

For effective date of amendment by Pub. L. 91–271, see section 203 of Pub. L. 91–271, set out as a note under section 1500 of this title.

Executive Documents

Transfer of Functions

Functions of all officers of Department of the Treasury and functions of all agencies and employees of such Department transferred, with certain exceptions, to Secretary of the Treasury, with power vested in him to authorize their performance or performance of any of his functions, by any of those officers, agencies, and employees, by Reorg. Plan No. 26 of 1950, §§1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, 1281, set out in the Appendix to Title 5, Government Organization and Employees. Customs officers, referred to in this section, are under Department of the Treasury.

§§342 to 375. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762

Sections, act Sept. 21, 1922, ch. 356, title IV, §§482(e), (f), 483, 484(a)–(g), 485(a)–(f), 486–497, 498(a), (b), 499, and 500(a)–(c), 42 Stat. 959–965, related to ascertainment, collection and recovery of goods.

Provisions of Tariff Act of 1930 corresponding to section 342, see section 1482(e) of this title; section 343, see section 1482(f) of this title; section 344, see section 1483 of this title; section 345, see section 1484(a) of this title; section 346, see section 1484(b) of this title; section 347, see section 1484(c) of this title; section 348, see section 1484(d) of this title; section 349, see section 1484(e) of this title; section 350, see section 1484(f) of this title; section 351, see section 1484(g) of this title; section 352, see section 1485(a) of this title; section 353, see section 1485(b) of this title; section 354, see section 1485(c) of this title; section 355, see section 1485(d) of this title; section 356, see section 1485(e) of this title; section 357, see section 1485(f) of this title; section 358, none, but see section 1623 of this title; section 359, see section 1487 of this title; section 360, see section 1488 of this title; section 361, see section 1503(b) of this title; section 362, see section 1490 of this title; section 363, see section 1491 of this title; section 364 see section 1492 of this title; section 365, see section 1493 of this title; section 366, see section 1494 of this title; section 367, see section 1495 of this title; section 368, see section 1496 of this title; section 369, see section 1497 of this title; section 370, see section 1498(a) of this title; section 371, see section 1498(b) of this title; section 372, see section 1499 of this title; section 373, see section 1500(a) of this title; section 374, see section 1500(b) of this title; section 375, see section 1500(d) of this title.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Sections 342 and 343 repealed effective sixty days after enactment of repealing act.

Sections 344 to 375 repealed effective on day following date of enactment of repealing act.

§376. Repealed. Aug. 2, 1956, ch. 887, §4(a)(10), 70 Stat. 947

Section, R.S. §2615, related to report of assistant appraiser at New York.

§377. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762, eff. June 18, 1930

Section, act Sept. 21, 1922, ch. 356, title IV, §500(d), 42 Stat. 966, related to duties of examiners. For corresponding provisions of Tariff Act of 1930, see section 1500(e) of this title.

§378. Repealed. Feb. 28, 1933, ch. 131, §1, 47 Stat. 1349

Section, R.S. §2938, related to appraiser as special examiner.

Act Feb. 28, 1933, ch. 131, §2, 47 Stat. 1349, provided that rights or liabilities existing under this section on Feb. 28, 1933, should not be affected thereby.

§379. Repealed. Aug. 2, 1956, ch. 887, §4(a)(25), 70 Stat. 947

Section, R.S. §2612, provided for instructions to prevent importation of adulterated drugs. Special examiners of drugs are no longer appointed. For functions with relation to adulterated drugs, see section 321 et seq. of Title 21, Food and Drugs.

§§380 to 389. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762, eff. June 18, 1930

Sections, act Sept. 21, 1922, ch. 356, title IV, §§500(e), 501, 502(a)–(c), 503–507, 42 Stat. 966–968, related to appeals for reappraisement, regulations for appraisal and classification, etc., and reversal or modification of rulings of Secretary of Treasury.

Provisions of Tariff Act of 1930 corresponding to section 380, see section 1500(f) of this title; section 381, see section 1501 of this title; section 382, see section 1502(a) of this title; section 383, see section 1502(b) of this title; section 384, see section 1502(c) of this title; section 385, see sections 1503 and 1504 [repealed] of this title; section 386, see section 1505 of this title; section 387, see section 1506 of this title; section 388, see section 1507 of this title; section 389, see section 1508 [repealed] of this title.

§390. Repealed. Aug. 2, 1956, ch. 887, §4(a)(26), 70 Stat. 948

Section, R.S. §2918, provided for adoption of a hydrometer for use in ascertaining proof of liquors. See section 5204(b) of Title 26, Internal Revenue Code.

§391. Ascertainment of duties on grain

For the purpose of estimating the duties on importations of grain, the number of bushels shall be ascertained by weight, instead of by measuring; and sixty pounds of wheat, fifty-six pounds of corn, fifty-six pounds of rye, forty-eight pounds of barley, thirty-two pounds of oats, sixty pounds of peas, and forty-two pounds of buckwheat, avoirdupois weight, shall respectively be estimated as a bushel.

(R.S. §2919.)

Editorial Notes

Codification

R.S. §2919 derived from act July 18, 1866, ch. 201, §38, 14 Stat. 187.

§§392 to 405. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762, eff. June 18, 1930

Sections, act Sept. 21, 1922, ch. 356, title IV, §§508–518, 42 Stat. 968–972, related to examination of importers, consignees, agents, etc.

The following table shows the classification of former sections to the present similar provisions in the Tariff Act of 1930, as incorporated in this title.


Former section	Present section
392	1509
393	1510
394
395	1511
396	1512
397	1513
398	1514
399	1515
400	1516(a)
401	1516(b)
402	1516(c)
403
405

§405a. Repealed. Pub. L. 96–417, title VI, §603, Oct. 10, 1980, 94 Stat. 1744

Section, acts May 28, 1926, ch. 411, §1, 44 Stat. 669; June 25, 1948, ch. 646, §22, 62 Stat. 990, renamed the Board of General Appraisers as the United States Customs Court and provided that the members be known as judges of the United States Customs Court.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal effective Nov. 1, 1980, and applicable with respect to civil actions pending on or commenced on or after such date, see section 701(a) of Pub. L. 96–417, set out as an Effective Date of 1980 Amendment note under section 251 of Title 28, Judiciary and Judicial Procedure.

§405b. Omitted

Section, act May 28, 1926, ch. 411, §2, 44 Stat. 669, provided that the jurisdiction, powers, and duties of the Board referred to in section 405a of this title, its subdivisions and its officers, and their appointment, including the designation of its presiding officers, and the immunities, tenure of office, powers, duties, rights, and privileges of the members of the Board, shall remain the same as provided by existing law.

§§406 to 409. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat 762, eff. June 18, 1930

Sections, act Sept. 21, 1922, ch. 356, title IV, §§519, 520(a), (b), 521, 42 Stat. 973, related to copies of decisions of United States Customs Court for Collectors and Secretary of the Treasury, refund of duties and liquidation of duties.

Provisions of Tariff Act of 1930 corresponding to section 406, see section 1519 of this title [repealed]; section 407, see section 1520(a) of this title; section 408, see section 1520(b) of this title; section 409, see section 1521 of this title.

§§413 to 419. Repealed. June 17, 1930, ch. 497, title IV, §§641(e), 651(a)(1), 46 Stat. 760, 762, eff. June 18, 1930

Sections 413 and 414, act Sept. 21, 1922, ch. 356, title IV §§524, 525, 42 Stat. 975, related to disposal of receipts and detail from field service for Washington duty.

Sections 415 to 419, act June 10, 1910, ch. 283, §§1–5, 36 Stat. 464, 465, related to issuance and revocation of customshouse broker's licenses. Repeal was subject to an exception as follows: "Except that any license issued * * * shall continue in force and effect, subject to suspension and revocation in the same manner and upon the same conditions as licenses issued pursuant to subdivision (a) of this section." Subdivision (a) is set forth in section 1641 of this title, and such section now regulates the licensing of customhouse brokers. Subsection (e) of section 641, act of 1930, the repealing act, was repealed by act August 26, 1935, ch. 689, §5, 49 Stat. 865, but sections 415 to 419 of this title were not thereby revived.

Provisions of Tariff Act of 1930 corresponding to section 413, see section 1524 of this title; section 414, see section 1525 [repealed] of this title; sections 415 to 419, see section 1641 of this title.

§420. Repealed. Pub. L. 87–456, title III, §303(c), May 24, 1962, 76 Stat. 78

Section, R.S. §2951, defined the word "ton" and was previously omitted.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

For effective date of repeal, see section 501(a) of Pub. L. 87–456, set out as an Effective Date of Tariff Classification Act of 1962 note preceding section 1202 of this title.

part 4—transportation in bond and warehousing of merchandise

§§451 to 459. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762, eff. June 18, 1930

Sections, act Sept. 21, 1922, ch. 356, title IV, §§551–559, 42 Stat. 975–977, related to carriers of bonded merchandise, transportation restrictions, bonds, regulations, and abandonment of merchandise in bonded warehouses.

The following table shows the classification of former sections to the present similar provisions in the Tariff Act of 1930, as incorporated in this title.


Former section	Present section
451	1551
452	1552
453	1553
454	1554
455	1555
456	1556
457	1557
458	1558
459	1559

§460. Retention of distilled spirits, wines, etc., in warehouse during prohibitory period

Under regulations prescribed by the Secretary of the Treasury, any imported distilled spirits, wines, or other liquors which may be in any customs bonded warehouse under the customs laws on the date any prohibition of their sale or removal, by any Act of Congress, or proclamation of the President of the United States takes effect shall be permitted to remain therein without payment of any taxes or duties thereon, beyond the three-year period provided by law, during such period of prohibition; and may be exported at any time during such extended period. Any imported spirits, wines, or other liquors as to which the three-year bonded period may have expired after February 24, 1919, and prior to the date such prohibition takes effect may at the option of the owner remain in bond during such period of prohibition.

(Feb. 24, 1919, ch. 18, title VI, §600(b), 40 Stat. 1106.)

§§461 to 466. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762, eff. June 18, 1930

Sections, act Sept. 21, 1922, ch. 356, title IV, §§560–565, 42 Stat. 977–979, related to leasing warehouses by Secretary of the Treasury, public stores, withdrawal from and deterioration of merchandise in bonded warehouses, liens for freight charges and cartage of merchandise.

The following table shows the classification of former sections to the present similar provisions in the Tariff Act of 1930, as incorporated in this title.


Former section	Present section
461	1560
462	1561
463	1562
464	1563
465	1564
466	1565

§467. Imported distilled spirits, wines, or malt liquors; regulations for marks, brands, and stamps or devices on bulk containers; forfeitures

The Secretary of the Treasury may by regulation require such marks, brands, and stamps or devices to be placed on any bulk container (including a pipeline) used for holding, storing, transferring or conveying imported distilled spirits, wines, or malt liquors as he deems necessary and proper in the administration of the Federal laws applicable to such imported distilled spirits, wines, or malt liquors and may specify those marks, brands, and stamps or devices which the importer or owner shall place or have placed on such containers. Any such container of imported distilled spirits, wines, or malt liquors withdrawn from customs custody purporting to contain imported distilled spirits, wines, or malt liquors found without having thereon any mark, brand, stamp, or device the Secretary of the Treasury may require, shall be with its contents, forfeited to the United States of America.

(Mar. 1, 1879, ch. 125, §11, 20 Stat. 342; Pub. L. 95–410, title II, §201, Oct. 3, 1978, 92 Stat. 898.)

Editorial Notes

Amendments

1978—Pub. L. 95–410 substituted provisions authorizing the Secretary of the Treasury to require by regulation the placing of marks, brands, and stamps or devices on bulk containers of imported distilled spirits, wines, or malt liquors used for holding, storing, transferring or conveying the imported liquors for prior provisions for deposit of imported distilled spirits, wines, and malt liquors in public store or bonded warehouse, inspection of packages, affixing of stamps thereto, and special stamps for cask or package of not less than five wine-gallons filled for shipment, sale, or delivery on premises of any wholesale liquor-dealer under rules and regulations prescribed by Commissioner of Internal Revenue.

§468. Stamps and brands effaced on emptying packages of imported liquors

Every person who empties or draws off, or causes to be emptied or drawn off, the contents of any package of imported liquors stamped as above required, shall, at the time of such emptying, efface, obliterate, and destroy the stamp thereon, and also all other marks or brands which shall have been placed thereon in accordance with the law or regulations concerning imported liquors; every cask or other package from which the stamp for imported liquors required by section 467 of this title to be placed thereon shall not be effaced, obliterated, or destroyed, on emptying such package, shall be forfeited, and the same may be seized by any officer of internal revenue wherever found; and all the provisions and penalties of R.S. §3324, relating to empty casks or packages from which the marks, brands, or stamps have not been effaced or obliterated, and relating to the removal of stamps from packages, and to having in possession any stamps so removed, shall apply to the stamps for imported spirits herein provided for, and to the casks or other packages on which such stamps shall have been used.

(Mar. 1, 1879, ch. 125, §12, 20 Stat. 342; May 28, 1880, ch. 108, §12, 21 Stat. 148.)

Editorial Notes

References in Text

R.S. §3324, referred to in text, related to stamps and brands to be effaced from empty casks and penalty for omitting to efface and for transporting in violation of law. See sections 5206(d), 5604, and 7301 of Title 26, Internal Revenue Code.

§469. Dealing in or using empty stamped imported liquor containers

If any person shall purchase or sell, with the imported-liquor stamp herein required remaining thereon, or any of the marks or brands which shall have been placed thereon in accordance with the laws or regulations concerning imported liquors remaining thereon, any cask or other package, after the same has been once used to contain imported liquors and has been emptied; or if any person shall use or have in possession such cask or package, with any imitation of such marks or brands, for the purpose of placing domestic distilled spirits therein for sale; every such cask or package, with its contents, if any, shall be forfeited to the United States. And every such person who shall violate any of the provisions of this section shall be liable to a penalty of $200 for every such cask or package so purchased, sold, used, or had in possession.

(Mar. 1, 1879, ch. 125, §13, 20 Stat. 343; May 28, 1880, ch. 108, §13, 21 Stat. 148.)

§471. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762, eff. June 18, 1930

Section, act Sept. 21, 1922, ch. 356, title IV, §560, 42 Stat. 977, related to prohibition of ownership of bonded warehouses by customs officers.

Corresponding provisions of Tariff Act of 1930, see section 1560 of this title.

§§472 to 475. Repealed. Aug. 8, 1953, ch. 397, §16(f), 67 Stat. 517

Sections, act June 8, 1896, ch. 371, §§1–4, 29 Stat. 263, related to special delivery and appraisement of imported articles of limited value and weight.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Act Aug. 8, 1953, ch. 397, §1, 67 Stat. 507, provided that such act is effective, except as otherwise specifically provided for, on and after thirtieth day following date of its enactment (Aug. 8, 1953).

The exception "except as otherwise specifically provided for" apparently refers to amendments made to provisions preceding subd. (1) of section 1308 of this title and to section 1557(b) of this title, for which separate effective dates were provided as explained in notes under those sections.

Savings Provision

part 5—enforcement provisions

§481. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762, eff. June 18, 1930

Section, act Sept. 21, 1922, ch. 356, title IV, §581, 42 Stat. 979, related to seizure of vessel or merchandise. Corresponding provisions of Tariff Act of 1930, see section 1581 of this title.

§482. Search of vehicles and persons

(a) Any of the officers or persons authorized to board or search vessels may stop, search, and examine, as well without as within their respective districts, any vehicle, beast, or person, on which or whom he or they shall suspect there is merchandise which is subject to duty, or shall have been introduced into the United States in any manner contrary to law, whether by the person in possession or charge, or by, in, or upon such vehicle or beast, or otherwise, and to search any trunk or envelope, wherever found, in which he may have a reasonable cause to suspect there is merchandise which was imported contrary to law; and if any such officer or other person so authorized shall find any merchandise on or about any such vehicle, beast, or person, or in any such trunk or envelope, which he shall have reasonable cause to believe is subject to duty, or to have been unlawfully introduced into the United States, whether by the person in possession or charge, or by, in, or upon such vehicle, beast, or otherwise, he shall seize and secure the same for trial.

(b) Any officer or employee of the United States conducting a search of a person pursuant to subsection (a) shall not be held liable for any civil damages as a result of such search if the officer or employee performed the search in good faith and used reasonable means while effectuating such search.

(R.S. §3061; Pub. L. 107–210, div. A, title III, §341(a), Aug. 6, 2002, 116 Stat. 980.)

Editorial Notes

Codification

R.S. §3061 derived from act July 18, 1866, ch. 201, §3, 14 Stat. 178.

Amendments

2002—Pub. L. 107–210 designated existing provisions as subsec. (a) and added subsec. (b).

Statutory Notes and Related Subsidiaries

Effective Date of 2002 Amendment

Amendment by Pub. L. 107–210 applicable to petitions for certification filed under part 2 or 3 of subchapter II of chapter 12 of this title on or after the date that is 90 days after Aug. 6, 2002, except as otherwise provided, see section 151 of Pub. L. 107–210, set out as a note preceding section 2271 of this title.

Requirement To Post Policy and Procedures for Searches of Passengers

Pub. L. 107–210, div. A, title III, §341(b), Aug. 6, 2002, 116 Stat. 980, provided that: "Not later than 30 days after the date of the enactment of this Act [Aug. 6, 2002], the Commissioner of Customs shall ensure that at each Customs border facility appropriate notice is posted that provides a summary of the policy and procedures of the Customs Service for searching passengers, including a statement of the policy relating to the prohibition on the conduct of profiling of passengers based on gender, race, color, religion, or ethnic background."

§483. Repealed. Sept. 1, 1954, ch. 1213, title V, §502, 68 Stat. 1140

Section, R.S. §3062; act Aug. 5, 1935, ch. 438, title II, §208, 49 Stat. 526, related to forfeitures and penalty for aiding unlawful importation. See section 1595a of this title.

§§484 to 493. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762, eff. June 18, 1930

Sections, act Sept. 21, 1922, ch. 356, title IV, §§582–591, 42 Stat. 979–981, related to examination of persons and baggage, production and certification of manifests, and enforcement provisions.

Provisions of Tariff Act of 1930 corresponding to section 484, see section 1582 of this title: section 485, see section 1583 of this title; section 486, see section 1584 of this title; section 487, see section 1585 of this title; section 488, see section 1586 of this title; section 489, see section 1586(d) of this title; section 490, see section 1588 of this title.

§494. Repealed. Aug. 2, 1956, ch. 887, §4(a)(27), 70 Stat. 948

Section, act June 22, 1874, ch. 391, §13, 18 Stat. 188, provided for seizure of merchandise as security for fines. See section 542 of Title 18, Crimes and Criminal Procedure.

§§495 to 505. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762, eff. June 18, 1930

Sections, act Sept. 21, 1922, ch. 356, title IV, §§592, 593(a), (b), 594–601, 42 Stat. 982 to 984, related to seizure and forfeiture of vessels, vehicles and merchandise.

Provisions of Tariff Act of 1930 corresponding to section 495, see section 1592 of this title; section 496, see section 1593(a) [repealed] of this title; section 498, see section 1594 of this title; section 499, see section 1595 of this title; section 503, see section 1599 of this title.

§506. Repealed. Aug. 5, 1935, ch. 438, title II, §203(b), 49 Stat. 523

Section, R.S. §3072, related to duty of customs officers to seize and make secure vessels or merchandise.

§507. Officers to make character known; assistance for officers

(a) Every customs officer shall—

(1) upon being questioned at the time of executing any of the powers conferred upon him, make known his character as an officer of the Federal Government; and

(2) have the authority to demand the assistance of any person in making any arrest, search, or seizure authorized by any law enforced or administered by customs officers, if such assistance may be necessary.

If a person, without reasonable excuse, neglects or refuses to assist a customs officer upon proper demand under paragraph (2), such person is guilty of a misdemeanor and subject to a fine of not more than $1,000.

(b) Any person other than an officer or employee of the United States who renders assistance in good faith upon the request of a customs officer shall not be held liable for any civil damages as a result of the rendering of such assistance if the assisting person acts as an ordinary, reasonably prudent person would have acted under the same or similar circumstances.

(R.S. §3071; Pub. L. 99–570, title III, §3152, Oct. 27, 1986, 100 Stat. 3207–94.)

Editorial Notes

Codification

R.S. §3071 derived from act July 18, 1866, ch. 201, §10, 14 Stat. 180.

Amendments

1986—Pub. L. 99–570 amended section generally. Prior to amendment, section read as follows: "Every officer or other person authorized to make searches and seizures by this title, shall, at the time of executing any of the powers conferred upon him, make known, upon being questioned, his character as an officer or agent of the customs or Government, and shall have authority to demand of any person within the distance of three miles to assist him in making any arrests, search, or seizure authorized by this title, where such assistance may be necessary; and if such person shall, without reasonable excuse, neglect or refuse so to assist, upon proper demand, he shall be deemed guilty of a misdemeanor, punishable by a fine of not more than $200, nor less than $5."

§508. Persons making seizures pleading general issue and proving special matter

If any officer, or other person, executing or aiding or assisting in the seizure of goods, under any Act providing for or regulating the collection of duties on imports or tonnage, is sued for anything done in virtue of the powers given thereby, or by virtue of a warrant granted by any judge, or justice, pursuant to law, he may plead the general issue and give such Act and the special matter in evidence.

(R.S. §3073.)

Editorial Notes

Codification

R.S. §3073 derived from act Mar. 2, 1799, ch. 22, §71, 1 Stat. 678.

§§509 to 521. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762, eff. June 18, 1930

Sections, act Sept. 21, 1922, ch. 356, title IV, §§602–614, 42 Stat. 984–987, related to pleading, procedure and disposition of seized articles or proceeds therefrom.

Provisions of Tariff Act of 1930 corresponding to section 509, see section 1602 of this title; section 510, see section 1603 of this title; section 511, see section 1604 of this title; section 512, see section 1605 of this title; section 513, see section 1606 of this title; section 514, see section 1607 of this title; section 515, see section 1608 of this title; section 516, see section 1609 of this title; section 517, see section 1610 of this title; section 518, see section 1611 of this title; section 519, see section 1612 of this title; section 520, see section 1613 of this title; section 521, see section 1614 of this title.

§§522 to 524. Repealed. Aug. 27, 1935, ch. 740, §308, 49 Stat. 880

Sections, act Mar. 3, 1925, ch. 438, §§1–3, 43 Stat. 1116, as amended by act May 27, 1930, ch. 342, §9, 46 Stat. 430, related to summary forfeiture of vessels or vehicles.

§525. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762, eff. June 18, 1930

Section, act Sept. 21, 1922, ch. 356, title IV, §615, 42 Stat. 987, related to burden of proof in proceedings for forfeiture of seized property. Corresponding provisions of Tariff Act of 1930, see section 1615 of this title.

§526. Repealed. Aug. 2, 1956, ch. 887, §4(a)(28), 70 Stat. 948

Section, R.S. §3089, related to costs of prosecution. See section 1613(1) of this title.

§527. Sums received from fines and other receipts covered into Treasury

Except as otherwise provided by law, all sums received from fines, penalties, and forfeitures, connected with the customs, and from fees paid into the Treasury by customs officers, and from storage, cartage, drayage, labor, and services, shall be covered into the Treasury as are other miscellaneous receipts.

(Mar. 4, 1907, ch. 2918, §1, 34 Stat. 1315.)

§528. Appropriate customs officer to receive amount recovered

The appropriate customs officer within whose district any seizure shall be made or forfeiture incurred for any violation of the duty laws is authorized to receive from the court within which trial is had, or from the proper officer thereof, the sum recovered, after deducting all proper charges to be allowed by the court; and on receipt thereof he shall pay and distribute the same without delay, according to law.

(R.S. §3087; June 17, 1930, ch. 497, title IV, §604, 46 Stat. 754; Pub. L. 91–271, title III, §319, June 2, 1970, 84 Stat. 293.)

Editorial Notes

Codification

This section was derived from R.S. §3087, which, however, contained a further provision requiring collectors to cause suits to be commenced without delay and prosecuted to effect. That provision was omitted as inconsistent with section 604 of act Sept. 21, 1922, ch. 356, 42 Stat. 984, constituting former section 511 of this title. Act Sept. 21, 1922, was repealed by act June 17, 1930, but section 604 of the latter Act, constituting section 1604 of this title, reenacted section 604 of the former Act.

Amendments

1970—Pub. L. 91–271 substituted reference to the appropriate customs officer for reference to the collector.

Statutory Notes and Related Subsidiaries

Effective Date of 1970 Amendment

For effective date of amendment by Pub. L. 91–271, see section 203 of Pub. L. 91–271, set out as a note under section 1500 of this title.

Executive Documents

Transfer of Functions

Functions of all officers of Department of the Treasury and functions of all agencies and employees of such Department transferred, with certain exceptions, to Secretary of the Treasury, with power vested in him to authorize their performance or performance of any of his functions, by any of those officers, agencies, and employees, by Reorg. Plan No. 26 of 1950, §§1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, 1281, set out in the Appendix to Title 5, Government Organization and Employees. Customs officers, referred to in this section, are under Department of the Treasury.

§529. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762, eff. June 18, 1930

Section, act Sept. 21, 1922, ch. 356, title IV, §616, 42 Stat. 987, related to compromise of claims. See section 1915 of Title 18, Crimes and Criminal Procedure.

§530. Omitted

Editorial Notes

Codification

Section, act Jan. 22, 1875, ch. 22, 18 Stat. 303, which provided for dismissal of proceedings, related to act June 22, 1874, ch. 391, §19, 18 Stat. 190, which was repealed by act Sept. 21, 1922, ch. 356, title IV, §643, 42 Stat. 989.

§§531 to 534. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762, eff. June 18, 1930

Sections, act Sept. 21, 1922, ch. 356, title IV, §§617–620, 42 Stat. 987, 988, related to remission or mitigation of fines, penalties, or forfeitures, and compensation of informers and United States officers.

Provisions of Tariff Act of 1930 corresponding to section 531, see section 1617 of this title; section 532, see section 1618 of this title; section 533, see section 1619 of this title; section 534, see section 1620 of this title.

§535. Compulsory production of books, invoices, or papers

In all suits and proceedings other than criminal arising under any of the revenue laws of the United States, the attorney representing the Government, whenever, in his belief, any business book, invoice, or paper, belonging to or under the control of the defendant or claimant, will tend to prove any allegation made by the United States, may make a written motion, particularly describing such book, invoice, or paper, and setting forth the allegation which he expects to prove; and thereupon the court in which suit or proceeding is pending may, at its discretion, issue a notice to the defendant or claimant to produce such book, invoice, or paper in court, at a day and hour to be specified in said notice, which, together with a copy of said motion, shall be served formally on the defendant or claimant by the United States marshal by delivering to him a certified copy thereof, or otherwise serving the same as original notices of suit in the same court are served; and if the defendant or claimant shall fail or refuse to produce such book, invoice, or paper in obedience to such notice, the allegations stated in the said motion shall be taken as confessed unless his failure or refusal to produce the same shall be explained to the satisfaction of the court. And if produced, the said attorney shall be permitted, under the direction of the court, to make examination (at which examination the defendant or claimant, or his agent, may be present) of such entries in said book, invoice, or paper as relate to or tend to prove the allegation aforesaid, and may offer the same in evidence on behalf of the United States. But the owner of said books and papers, his agent or attorney, shall have, subject to the order of the court, the custody of them, except pending their examination in court as aforesaid.

(June 22, 1874, ch. 391, §5, 18 Stat. 187.)

§536. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762, eff. June 18, 1930

Section, act Sept. 21, 1922, ch. 356, title IV, §621, 42 Stat. 988, related to limitation of actions for penalties or forfeitures. Corresponding provisions of Tariff Act of 1930, see section 1621 of this title.

§537. Officers, informers, and defendants as witnesses

No officer, or other person entitled to or claiming compensation under any provision of Act June 22, 1874 (chapter 391, 18 Statutes 188) shall be thereby disqualified from becoming a witness in any action, suit, or proceeding for the recovery, mitigation, or remission thereof, but shall be subject to examination and cross-examination in like manner with other witnesses, without being thereby deprived of any right, title, share, or interest in any fine, penalty, or forfeiture to which such examination may relate; and in every such case the defendant or defendants may appear and testify and be examined and cross-examined in like manner.

(June 22, 1874, ch. 391, §8, 18 Stat. 188.)

Editorial Notes

References in Text

Section 4 of Act June 22, 1874, referred to in text, providing for compensation to officers of the customs or other persons detecting goods being smuggled, was repealed by act Sept. 21, 1922, ch. 356, title IV, §643, 42 Stat. 989. For corresponding provisions in the Tariff Act of 1930, see section 1619 of this title.

§§538, 539. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762, eff. June 18, 1930

Sections, act Sept. 21, 1922, ch. 356, title IV, §§622, 623, 42 Stat. 988, related to extensions of time and general rules and regulations.

Provisions of Tariff Act of 1930 corresponding to section 538, see section 1318 of this title; section 539, see section 1624 of this title.

§540. President may use suitable vessels for enforcing customs laws

In the execution of laws providing for the collection of duties on imports and tonnage, the President, in addition to the Coast Guard vessels in service, may employ in aid thereof such other suitable vessels as may, in his judgment, be required.

(R.S. §5318; Jan. 28, 1915, ch. 20, §1, 38 Stat. 800; Aug. 4, 1949, ch. 393, §§1, 20, 63 Stat. 496, 561.)

Editorial Notes

Codification

R.S. §5318 derived from act July 13, 1861, ch. 3, §7, 12 Stat. 257.

Statutory Notes and Related Subsidiaries

Transfer of Functions

For transfer of authorities, functions, personnel, and assets of the Coast Guard, including the authorities and functions of the Secretary of Transportation relating thereto, to the Department of Homeland Security, and for treatment of related references, see sections 468(b), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of November 25, 2002, as modified, set out as a note under section 542 of Title 6.

"Coast Guard vessels" substituted in text for "revenue-cutters", the Revenue Cutter Service and the Life-Saving Service having been combined to form the Coast Guard by section 1 of act Jan. 28, 1915. That act was repealed by section 20 of act Aug. 4, 1949, section 1 of which reestablished the Coast Guard by enacting Title 14, Coast Guard.

Executive Documents

Delegation of Functions

For delegation to Secretary of the Treasury of authority vested in President by this section, see section 1(i) of Ex. Ord. No. 10289, Sept. 17, 1951, 16 F.R. 9499, as amended, set out as a note under section 301 of Title 3, The President.

§§541, 542. Repealed. Aug. 2, 1956, ch. 887, §4(a)(29), (30), 70 Stat. 948

Section 541, R.S. §2763, authorized use of small boats for use of customs officials.

Section 542, act Feb. 10, 1913, ch. 35, 37 Stat. 665, authorized Secretary of the Treasury to use the motorboat provided for Corpus Christi, Texas.

part 6—general provisions

§§571 to 573. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762, eff. June 18, 1930

Sections, act Sept. 21, 1922, ch. 356, title III, §§320, 321, title IV, §641, 42 Stat. 947, 989, related to provisions as to effect of repeals, Treaty with Cuba and certain laws unaffected.

Provisions of Tariff Act of 1930 corresponding to section 571, see section 1651(c) of this title; section 572, see section 1316 of this title; section 573, none.

§574. Exemption from taking other oaths

Nothing contained in title 34 of the Revised Statutes shall be construed to exempt the masters or owners of vessels from making and subscribing any oaths required by any laws of the United States not immediately relating to the collection of the duties on the importation of merchandise into the United States.

(R.S. §3094.)

Editorial Notes

References in Text

Codification

R.S. §3094 derived from act Mar. 2, 1799, ch. 22, §110, 1 Stat. 703.

§§575, 576. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762, eff. June 18, 1930

Sections, act Sept. 21, 1922, ch. 356, title IV, §§645, 647, 42 Stat. 990, related to effect of partial invalidity and citation of chapter.

Provisions of Tariff Act of 1930 corresponding to section 575, see section 1652 of this title.

§577. Repealed. Oct. 31, 1951, ch. 655, §56(d), 65 Stat. 729

Section, act Mar. 8, 1902, ch. 140, §8, 32 Stat. 55, made, "except as otherwise provided by law", the provisions of subtitle IV of this chapter applicable to all articles coming into the United States from the "Philippine Archipelago". Prior to this repeal, it had been omitted in view of the independence of the Philippines.

Statutory Notes and Related Subsidiaries

Savings Provision

Act Oct. 31, 1951, ch. 655, §56(l), 65 Stat. 730, provided that the repeal of this section shall not affect any rights or liabilities existing hereunder on the effective date of such repeal [Oct. 31, 1951].

§578. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762, eff. June 18, 1930

Section, act May 29, 1928, ch. 852, §708, 45 Stat. 881, related to definition of motor boat.

§579. Repealed. Aug. 2, 1956, ch. 887, §4(a)(32), 70 Stat. 948

Section, R.S. §960, provided that in a suit on bond for the recovery of duties the court should grant judgment unless defendant made an oath that an error was committed in the liquidation of the duties demanded. See section 1514 of this title.

§580. Interest in suits on bonds for recovery of duties

Upon all bonds, on which suits are brought for the recovery of duties, interest shall be allowed, at the rate of 6 per centum a year, from the time when said bonds became due.

(R.S. §963.)

Editorial Notes

Codification

R.S. §963 derived from act Mar. 2, 1799, ch. 22, §65, 1 Stat. 676.

Section was formerly classified to section 787 of Title 28 prior to the general revision and enactment of Title 28, Judiciary and Judicial Procedure, by act June 25, 1948, ch. 646, §1, 62 Stat. 869.

CHAPTER 4—TARIFF ACT OF 1930

SUBTITLE I—HARMONIZED TARIFF SCHEDULE OF THE UNITED STATES

Sec.

1202.

Harmonized Tariff Schedule.

SUBTITLE II—SPECIAL PROVISIONS

Part I—Miscellaneous

1301 to 1303. Repealed or Omitted.

1304.

Marking of imported articles and containers.

1304a.

Technical assistance to U.S. Customs and Border Protection.

1305.

Immoral articles; importation prohibited.

1306.

Repealed.

1307.

Convict-made goods; importation prohibited.

1308.

Prohibition on importation of dog and cat fur products.

1309.

Supplies for certain vessels and aircraft.

1310.

Free importation of merchandise recovered from sunken and abandoned vessels.

1311.

Bonded manufacturing warehouses.

1312.

Bonded smelting and refining warehouses.

1313.

Drawback and refunds.

1313a.

Appropriations for refunds, drawbacks, bounties, etc.

1314.

Repealed.

1315.

Effective date of rates of duty.

1316.

Omitted.

1317.

Tobacco products; supplies for certain vessels and aircraft.

1318.

Emergencies.

1319.

Duty on coffee imported into Puerto Rico.

1319a.

Duty on coffee; ratification of duties imposed by Legislature of Puerto Rico.

1320.

Repealed.

1321.

Administrative exemptions.

1322.

International traffic and rescue work; United States-Mexico Boundary Treaty of 1970.

1323.

Conservation of fishery resources.

Part II—United States International Trade Commission

1330.

Organization of Commission.

1331.

General powers.

1332.

Investigations.

1332a.

Importation of red cedar shingles.

1333.

Testimony and production of papers.

1334.

Cooperation with other agencies.

1335.

Rules and regulations.

1336.

Equalization of costs of production.

1337.

Unfair practices in import trade.

1337a.

Repealed.

1338.

Discrimination by foreign countries.

1339.

Trade Remedy Assistance Office.

1340.

Omitted.

1341.

Interference with functions of Commission.

Part III—Promotion of Foreign Trade

1351.

Foreign trade agreements.

1352.

Equalization of costs of production.

1352a.

Repealed.

1353.

Indebtedness of foreign countries, effect on.

1354.

Notice of intention to negotiate agreement; opportunity to be heard; President to seek information and advice.

1355 to 1356j. Repealed or Omitted.

1356k.

Importation of coffee under International Coffee Agreement, 1983; Presidential powers and duties.

1356l.

"Coffee" defined.

1356m to 1359. Repealed.

1360.

Investigation before trade negotiations.

1361.

Action by President; reports to Congress.

1362 to 1365. Repealed.

1366.

General Agreement on Tariff and Trade unaffected.

1367.

Repealed.

SUBTITLE III—ADMINISTRATIVE PROVISIONS

Part I—Definitions and National Customs Automation Program

subpart a—definitions

1401.

Miscellaneous.

1401a.

Value.

1402.

Repealed.

subpart b—national customs automation program

1411.

National Customs Automation Program.

1412.

Program goals.

1413.

Implementation and evaluation of Program.

1414.

Remote location filing.

1415.

Mandatory advance electronic information for cargo and other improved customs reporting procedures.

Part II—Report, Entry, and Unlading of Vessels and Vehicles

1431.

Manifests.

1431a.

Documentation of waterborne cargo.

1432, 1432a. Repealed.

1433.

Report of arrival of vessels, vehicles, and aircraft.

1434.

Entry; vessels.

1435 to 1435b. Repealed or Transferred.

1436.

Penalties for violations of arrival, reporting, entry, and clearance requirements.

1436a.

Report on violations of arrival, reporting, entry, and clearance requirements and falsity or lack of manifest.

1437.

Repealed.

1438.

Unlawful return of foreign vessel's papers.

1439, 1440. Repealed.

1441.

Exceptions to vessel entry and clearance requirements.

1442.

Residue cargo.

1443 to 1445. Repealed.

1446.

Supplies and stores retained on board.

1447.

Place of entry and unlading.

1448.

Unlading.

1449.

Unlading at port of entry.

1450.

Unlading on Sundays, holidays, or during overtime hours.

1451.

Extra compensation.

1451a.

Repealed.

1452.

Lading on Sundays, holidays, or at night.

1453.

Lading and unlading of merchandise or baggage; penalties.

1454.

Unlading of passengers; penalty.

1455.

Boarding and discharging inspectors.

1456.

Compensation and expenses of inspectors between ports; reimbursement.

1457.

Time for unlading.

1458.

Bulk cargo, time for unlading.

1459.

Reporting requirements for individuals.

1460.

Repealed.

1461.

Inspection of merchandise and baggage.

1462.

Forfeiture.

1463.

Sealed vessels and vehicles.

1464.

Penalties in connection with sealed vessels and vehicles.

1465.

Repealed.

1466.

Equipment and repairs of vessels.

1467.

Special inspection, examination, and search.

Part III—Ascertainment, Collection, and Recovery of Duties

1481.

Invoice; contents.

1482, 1483. Repealed.

1484.

Entry of merchandise.

1484a.

Articles returned from space not to be construed as importation.

1484b.

Deferral of duty on large yachts imported for sale at United States boat shows.

1485.

Declaration.

1486.

Administration of oaths; verification of documents.

1487.

Value in entry; amendment.

1488, 1489. Repealed.

1490.

General orders.

1491.

Unclaimed merchandise; disposition of forfeited distilled spirits, wines and malt liquor.

1492.

Destruction of abandoned or forfeited merchandise.

1493.

Proceeds of sale.

1494.

Expense of weighing and measuring.

1495.

Partnership bond.

1496.

Examination of baggage.

1496a.

Clearance restrictions of individuals returning from abroad; special circumstances; "baggage and effects" defined.

1497.

Penalties for failure to declare.

1498.

Entry under regulations.

1499.

Examination of merchandise.

1500.

Appraisement, classification, and liquidation procedure.

1501.

Voluntary reliquidations by U.S. Customs and Border Protection.

1502.

Regulations for appraisement and classification.

1503.

Dutiable value.

1503a.

Repealed.

1504.

Limitation on liquidation.

1505.

Payment of duties and fees.

1506.

Allowance for abandonment and damage.

1507.

Tare and draft.

1508.

Recordkeeping.

1509.

Examination of books and witnesses.

1510.

Judicial enforcement.

1511.

Repealed.

1512.

Deposit of duty receipts.

1513.

Customs officer's immunity.

1514.

Protest against decisions of Customs Service.

1515.

Review of protests.

1516.

Petitions by domestic interested parties.

1516a.

Judicial review in countervailing duty and antidumping duty proceedings.

1517.

Procedures for investigating claims of evasion of antidumping and countervailing duty orders.

1518, 1519. Repealed.

1520.

Refunds and errors.

1521, 1522. Repealed or Omitted.

1523.

Examination of accounts.

1524.

Deposit of reimbursable charges.

1525.

Repealed.

1526.

Merchandise bearing American trade-mark.

1527.

Importation of wild mammals and birds in violation of foreign law.

1528.

Taxes not to be construed as duties.

1529.

Collection of fees on behalf of other agencies.

Part IV—Transportation in Bond and Warehousing of Merchandise

1551.

Bonding of carriers.

1551a.

Bonded cartmen or lightermen.

1552.

Entry for immediate transportation.

1553.

Entry for transportation and exportation; lottery material from Canada.

1553–1.

Report on in-bond cargo.

1553a.

Recordkeeping for merchandise transported by pipeline.

1554.

Transportation through contiguous countries.

1555.

Bonded warehouses.

1556.

Bonded warehouses; regulations for establishing.

1557.

Entry for warehouse.

1558.

No remission or refund after release of merchandise.

1559.

Warehouse goods deemed abandoned after 5 years.

1560.

Leasing of warehouses.

1561.

Public stores.

1562.

Manipulation in warehouse.

1563.

Allowance for loss; abandonment of warehouse goods.

1564.

Liens.

1565.

Cartage.

Part V—Enforcement Provisions

1581.

Boarding vessels.

1582.

Search of persons and baggage; regulations.

1583.

Examination of outbound mail.

1583a.

Development of technology to detect illicit narcotics.

1584.

Falsity or lack of manifest; penalties.

1585.

Repealed.

1586.

Unlawful unlading or transshipment.

1587.

Examination of hovering vessels.

1588.

Transportation between American ports via foreign ports.

1589.

Repealed.

1589a.

Enforcement authority of customs officers.

1590.

Aviation smuggling.

1591.

Repealed.

1592.

Penalties for fraud, gross negligence, and negligence.

1592a.

Special provisions regarding certain violations.

1593.

Repealed.

1593a.

Penalties for false drawback claims.

1594.

Seizure of conveyances.

1595.

Searches and seizures.

1595a.

Aiding unlawful importation.

1596 to 1598. Repealed.

1599.

Officers not to be interested in vessels or cargo.

1600.

Application of the customs laws to other seizures by customs officers.

1601, 1601a. Repealed.

1602.

Seizure; report to customs officer.

1603.

Seizure; warrants and reports.

1604.

Seizure; prosecution.

1605.

Seizure; custody; storage.

1606.

Seizure; appraisement.

1607.

Seizure; value $500,000 or less, prohibited merchandise, transporting conveyances.

1608.

Seizure; claims; judicial condemnation.

1609.

Seizure; summary forfeiture and sale.

1610.

Seizure; judicial forfeiture proceedings.

1611.

Seizure; sale unlawful.

1612.

Seizure; summary sale.

1613.

Disposition of proceeds of forfeited property.

1613a.

Repealed.

1613b.

Customs Forfeiture Fund.

1614.

Release of seized property.

1615.

Burden of proof in forfeiture proceedings.

1616.

Repealed.

1616a.

Disposition of forfeited property.

1617.

Compromise of Government claims by Secretary of the Treasury.

1618.

Remission or mitigation of penalties.

1619.

Award of compensation to informers.

1620.

Acceptance of money by United States officers.

1621.

Limitation of actions.

1622.

Foreign landing certificates.

1623.

Bonds and other security.

1624.

General regulations.

1625.

Interpretive rulings and decisions; public information.

1626.

Steel products trade enforcement.

1627.

Repealed.

1627a.

Unlawful importation or exportation of certain vehicles; inspections.

1628.

Exchange of information.

1628a.

Exchange of information related to trade enforcement.

1629.

Inspections and preclearance in foreign countries.

1630.

Authority to settle claims.

1631.

Use of private collection agencies.

Part VI—Miscellaneous Provisions

1641.

Customs brokers.

1642.

Omitted.

1643.

Application of customs reorganization act.

1644.

Application of the Federal Aviation Act and section 1518(d) of title 33.

1644a.

Ports of entry.

1645.

Transportation and interment of remains of deceased employees in foreign countries; travel or shipping expenses incurred on foreign ships.

1646.

Repealed.

1646a.

Supervision by customs officers.

1646b.

Random customs inspections for stolen automobiles being exported.

1646c.

Export reporting requirement.

1647.

Repealed.

1648.

Uncertified checks, United States notes, and national bank notes receivable for customs duties.

1649.

Change in designation of customs attachés.

1650.

Transferred.

1651.

Repeals.

1652.

Separability.

1653.

Effective date of chapter.

1653a.

Transferred.

1654.

Short title.

SUBTITLE IV—COUNTERVAILING AND ANTIDUMPING DUTIES

Part I—Imposition of Countervailing Duties

1671.

Countervailing duties imposed.

1671a.

Procedures for initiating a countervailing duty investigation.

1671b.

Preliminary determinations.

1671c.

Termination or suspension of investigation.

1671d.

Final determinations.

1671e.

Assessment of duty.

1671f.

Treatment of difference between deposit of estimated countervailing duty and final assessed duty under countervailing duty order.

1671g.

Effect of derogation of Export-Import Bank financing.

1671h.

Conditional payment of countervailing duty.

Part II—Imposition of Antidumping Duties

1673.

Antidumping duties imposed.

1673a.

Procedures for initiating an antidumping duty investigation.

1673b.

Preliminary determinations.

1673c.

Termination or suspension of investigation.

1673d.

Final determinations.

1673e.

Assessment of duty.

1673f.

Treatment of difference between deposit of estimated antidumping duty and final assessed duty under antidumping duty order.

1673g.

Conditional payment of antidumping duty.

1673h.

Establishment of product categories for short life cycle merchandise.

1673i.

Repealed.

Part III—Reviews; Other Actions Regarding Agreements

subpart a—review of amount of duty and agreements other than quantitative restriction agreements

1675.

Administrative review of determinations.

1675a.

Special rules for section 1675(b) and 1675(c) reviews.

1675b.

Special rules for injury investigations for certain section 1303 or section 1671(c) countervailing duty orders and investigations.

1675c.

Repealed.

subpart b—consultations and determinations regarding quantitative restriction agreements

1676.

Required consultations.

1676a.

Required determinations.

Part IV—General Provisions

1677.

Definitions; special rules.

1677–1.

Upstream subsidies.

1677–2.

Calculation of countervailable subsidies on certain processed agricultural products.

1677a.

Export price and constructed export price.

1677b.

Normal value.

1677b–1.

Currency conversion.

1677c.

Hearings.

1677d.

Countervailable subsidy practices discovered during a proceeding.

1677e.

Determinations on basis of facts available.

1677f.

Access to information.

1677f–1.

Sampling and averaging; determination of weighted average dumping margin and countervailable subsidy rate.

1677g.

Interest on certain overpayments and underpayments.

1677h.

Drawback treatment.

1677i.

Downstream product monitoring.

1677j.

Prevention of circumvention of antidumping and countervailing duty orders.

1677k.

Third-country dumping.

1677l.

Repealed.

1677m.

Conduct of investigations and administrative reviews.

1677n.

Antidumping petitions by third countries.

SUBTITLE V—REQUIREMENTS APPLICABLE TO IMPORTS OF CERTAIN CIGARETTES AND SMOKELESS TOBACCO PRODUCTS

1681.

Definitions.

1681a.

Requirements for entry of certain cigarettes and smokeless tobacco products.

1681b.

Enforcement.

SUBTITLE VI—SOFTWOOD LUMBER

1683.

Definitions.

1683a.

Establishment of softwood lumber importer declaration program.

1683b.

Scope of softwood lumber importer declaration program.

1683c.

Export charge determination and publication.

1683d.

Reconciliation.

1683e.

Verification.

1683f.

Penalties.

1683g.

Reports.

SUBTITLE I—HARMONIZED TARIFF SCHEDULE OF THE UNITED STATES

Editorial Notes

Codification

Titles I and II of act June 17, 1930, ch. 497, 46 Stat. 590, 672, which comprised the dutiable and free lists for articles imported into the United States, were formerly classified to sections 1001 and 1201 of this title, and were stricken by Pub. L. 87–456, title I, §101(a), May 24, 1962, 76 Stat. 72. The Revised Tariff Schedules, which were classified to section 1202 of this title, were stricken by Pub. L. 100–418, title I, §1204(a), Aug. 23, 1988, 102 Stat. 1148, and were replaced by the Harmonized Tariff Schedule of the United States. See Publication of Harmonized Tariff Schedule note set out under section 1202 of this title.

Statutory Notes and Related Subsidiaries

Change of Name

United States Tariff Commission renamed United States International Trade Commission by Pub. L. 93–618, title I, §171, Jan. 3, 1975, 88 Stat. 2009, which is classified to section 2231 of this title.

Enactment of Harmonized Tariff Schedule

Pub. L. 100–418, title I, §1204(a), Aug. 23, 1988, 102 Stat. 1148, provided that: "The Tariff Act of 1930 [this chapter] is amended by striking out title I and inserting a new title I entitled 'Title I—Harmonized Tariff Schedule of the United States' (hereinafter in this subtitle [subtitle B, §§1201 to 1217, of title I, see Tables for classification] referred to as the 'Harmonized Tariff Schedule') which—

"(1) consists of—

"(A) the General Notes;

"(B) the General Rules of Interpretation;

"(C) the Additional U.S. Rules of Interpretation;

"(D) sections I to XXII, inclusive (encompassing chapters 1 to 99, and including all section and chapter notes, article provisions, and tariff and other treatment accorded thereto); and

"(E) the Chemical Appendix to the Harmonized Tariff Schedule;

all conforming to the nomenclature of the Convention and as set forth in Publication No. 2030 of the Commission entitled 'Harmonized Tariff Schedule of the United States Annotated for Statistical Reporting Purposes' and Supplement No. 1 thereto; but

"(2) does not include the statistical annotations, notes, annexes, suffixes, check digits, units of quantity, and other matters formulated under [former] section 484(e) of the Tariff Act of 1930 (19 U.S.C. 1484(e) [now see 19 U.S.C. 1484(f)]), nor the table of contents, footnotes, index, and other matters inserted for ease of reference, that are included in such Publication No. 2030 or Supplement No. 1. thereto."

[For effective date of Harmonized Tariff Schedule as Jan. 1, 1989, see section 1217(b) of Pub. L. 100–418, set out as an Effective Date note under section 3001 of this title.]

Tariff Classification Act of 1962; Adoption of Revised Tariff Schedules; Administrative and Savings Provisions

Titles I and II of Pub. L. 87–456, May 24, 1962, 76 Stat. 72–75, as amended by Pub. L. 87–794, title II, §257(g), Oct. 11, 1962, 76 Stat. 882; Pub. L. 100–418, title I, §1213(b), Aug. 23, 1988, 102 Stat. 1155, provided for adoption of Revised Tariff Schedules of the United States and administrative and saving provisions.

§1202. Harmonized Tariff Schedule

Publication of Harmonized Tariff Schedule

The Harmonized Tariff Schedule of the United States is not published in the Code. A current version of the Harmonized Tariff Schedule is maintained and published periodically by the United States International Trade Commission and is available at their website and for sale by the Superintendent of Documents, U.S. Government Publishing Office, Washington, D.C. 20402.

Statutory Notes and Related Subsidiaries

Reference to Tariff Schedules To Be Treated as Reference to Harmonized Tariff Schedule

Reference in any law to "Tariff Schedules of the United States", "the Tariff Schedules", "such Schedules", and any other general reference to the old Schedules to be treated as reference to Harmonized Tariff Schedule, see section 3012 of this title.

SUBTITLE II—SPECIAL PROVISIONS

Part I—Miscellaneous

§1301. Repealed. Apr. 30, 1946, ch. 244, title V, §511(1), 60 Stat. 158

Section, act June 17, 1930, ch. 497, title III, §301, 46 Stat. 685, related to duties and taxes on Philippine articles coming to the United States and United States articles imported into the Philippine Islands. Subject matter is covered by Philippine Trade Act of 1946 (see Short Title note set out under section 1354 of Title 22, Foreign Relations and Intercourse).

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal effective May 1, 1946, see section 512 of act Apr. 30, 1946, set out as an Effective Date note under section 1354 of Title 22, Foreign Relations and Intercourse.

§1301a. Repealed. Pub. L. 87–456, title III, §301(a), May 24, 1962, 76 Stat. 75

Section, act June 17, 1930, ch. 497, title III, §301, as added Sept. 1, 1954, ch. 1213, title IV, §401, 68 Stat. 1139, related to rates of duty upon articles coming into the United States from its insular possessions.

§1302. Omitted

Editorial Notes

Codification

Section, acts June 17, 1930, ch. 497, title III, §302, 46 Stat. 686; May 17, 1932, ch. 190, 47 Stat. 158, was incorporated as section 3361(b) of the Internal Revenue Code of 1939. See section 7653 of Title 26, Internal Revenue Code.

§1303. Repealed. Pub. L. 103–465, title II, §261(a), Dec. 8, 1994, 108 Stat. 4908

Section, acts June 17, 1930, ch. 497, title III, §303, 46 Stat. 687; Jan. 3, 1975, Pub. L. 93–618, title III, §331(a), 88 Stat. 2049; Apr. 3, 1979, Pub. L. 96–6, §1, 93 Stat. 10; July 26, 1979, Pub. L. 96–39, title I, §§103, 105(a), 93 Stat. 190, 193, provided for the levy of countervailing duties.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Pub. L. 103–465, title II, §261(a), Dec. 8, 1994, 108 Stat. 4908, provided that this section is repealed "effective on the effective date of this title [Jan. 1, 1995, see Effective Date of 1994 Amendment note set out under section 1671 of this title]".

Savings Provision

Pub. L. 103–465, title II, §261(b), (c), Dec. 8, 1994, 108 Stat. 4908, 4909, provided that:

"(b) Savings Provisions.—

"(1) Continuing effect of legal documents.—All orders, determinations, and other administrative actions—

"(A) which have been issued pursuant to an investigation conducted under section 303 of the Tariff Act of 1930 [19 U.S.C. 1303], and

"(B) which are in effect on the effective date of this title [Jan. 1, 1995, see Effective Date of 1994 Amendment note set out under section 1671 of this title], or were final before such date and are to become effective on or after such date,

shall continue in effect according to their terms until modified, terminated, superseded, set aside, or revoked in accordance with law by the administering authority, the International Trade Commission, or a court of competent jurisdiction, or by operation of law. Except as provided in paragraph (3), such orders or determinations shall be subject to review under section 751 of the Tariff Act of 1930 [19 U.S.C. 1675] and, to the extent applicable, investigation under section 753 of such Act [19 U.S.C. 1675b] (as added by this title).

"(2) Proceedings not affected.—The provisions of subsection (a) shall not affect any proceedings, including notices of proposed rulemaking, pending before the administering authority or the International Trade Commission on the effective date of this title with respect to such section 303 [19 U.S.C. 1303]. Orders shall be issued in such proceedings, appeals shall be taken therefrom, and payments shall be made pursuant to such orders, in accordance with such section 303 as in effect on the day before the effective date of this title and, except as provided in paragraph (3), shall be subject to review under section 751 of the Tariff Act of 1930 [19 U.S.C. 1675] and, to the extent applicable, investigation under section 753 of such Act [19 U.S.C. 1675b]. Orders issued in any such proceedings shall continue in effect until modified, terminated, superseded, set aside, or revoked in accordance with law by the administering authority, a court of competent jurisdiction, or by operation of law. Nothing in this section shall be deemed to prohibit the discontinuance or modification of any such proceeding under the same terms and conditions and to the same extent that such proceeding could have been discontinued or modified if this section had not been enacted.

"(3) Suits not affected.—The provisions of subsection (a) shall not affect the review pursuant to section 516A of the Tariff Act of 1930 [19 U.S.C. 1516a] of a countervailing duty order issued pursuant to an investigation conducted under section 303 of such Act [19 U.S.C. 1303] or a review of a countervailing duty order issued under section 751 of such Act [19 U.S.C. 1675], if such review is pending or the time for filing such review has not expired on the effective date of this title.

"(c) Definition of Administering Authority.—For purposes of this section, the term 'administering authority' has the meaning given such term by section 771(1) of the Tariff Act of 1930 [19 U.S.C. 1677(1)]."

References to Former Section 1303

Pub. L. 103–465, title II, §261(d)(1)(C), Dec. 8, 1994, 108 Stat. 4910, provided that: "Any reference to section 303 [19 U.S.C. 1303] in any other Federal law, Executive order, rule, or regulation shall be treated as a reference to section 303 of the Tariff Act of 1930 as in effect on the day before the effective date of title II of this Act [Jan. 1, 1995, see Effective Date of 1994 Amendment note set out under section 1671 of this title]."

References to section 1303 in chapter 4 of this title defined to mean section 1303 as in effect on the day before Jan. 1, 1995, see section 1677(26) of this title.

§1304. Marking of imported articles and containers

(a) Marking of articles

Except as hereinafter provided, every article of foreign origin (or its container, as provided in subsection (b) hereof) imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit in such manner as to indicate to an ultimate purchaser in the United States the English name of the country of origin of the article. The Secretary of the Treasury may by regulations—

(1) Determine the character of words and phrases or abbreviations thereof which shall be acceptable as indicating the country of origin and prescribe any reasonable method of marking, whether by printing, stenciling, stamping, branding, labeling, or by any other reasonable method, and a conspicuous place on the article (or container) where the marking shall appear;

(2) Require the addition of any other words or symbols which may be appropriate to prevent deception or mistake as to the origin of the article or as to the origin of any other article with which such imported article is usually combined subsequent to importation but before delivery to an ultimate purchaser; and

(3) Authorize the exception of any article from the requirements of marking if—

(A) Such article is incapable of being marked;

(B) Such article cannot be marked prior to shipment to the United States without injury;

(C) Such article cannot be marked prior to shipment to the United States, except at an expense economically prohibitive of its importation;

(D) The marking of a container of such article will reasonably indicate the origin of such article;

(E) Such article is a crude substance;

(F) Such article is imported for use by the importer and not intended for sale in its imported or any other form;

(G) Such article is to be processed in the United States by the importer or for his account otherwise than for the purpose of concealing the origin of such article and in such manner that any mark contemplated by this section would necessarily be obliterated, destroyed, or permanently concealed;

(H) An ultimate purchaser, by reason of the character of such article or by reason of the circumstances of its importation, must necessarily know the country of origin of such article even though it is not marked to indicate its origin;

(I) Such article was produced more than twenty years prior to its importation into the United States;

(J) Such article is of a class or kind with respect to which the Secretary of the Treasury has given notice by publication in the weekly Treasury Decisions within two years after July 1, 1937, that articles of such class or kind were imported in substantial quantities during the five-year period immediately preceding January 1, 1937, and were not required during such period to be marked to indicate their origin: Provided, That this subdivision shall not apply after September 1, 1938, to sawed lumber and timbers, telephone, trolley, electric-light, and telegraph poles of wood, and bundles of shingles; but the President is authorized to suspend the effectiveness of this proviso if he finds such action required to carry out any trade agreement entered into under the authority of sections 1351, 1352, 1353, 1354 of this title, as extended; or

(K) Such article cannot be marked after importation except at any expense which is economically prohibitive, and the failure to mark the article before importation was not due to any purpose of the importer, producer, seller, or shipper to avoid compliance with this section.

(b) Marking of containers

Whenever an article is excepted under subdivision (3) of subsection (a) of this section from the requirements of marking, the immediate container, if any, of such article, or such other container or containers of such article as may be prescribed by the Secretary of the Treasury, shall be marked in such manner as to indicate to an ultimate purchaser in the United States the English name of the country of origin of such article, subject to all provisions of this section, including the same exceptions as are applicable to articles under subdivision (3) of subsection (a). If articles are excepted from marking requirements under clause (F), (G), or (H) of subdivision (3) of subsection (a) of this section, their usual containers shall not be subject to the marking requirements of this section. Usual containers in use as such at the time of importation shall in no case be required to be marked to show the country of their own origin.

(c) Marking of certain pipe and fittings

(1) Except as provided in paragraph (2), no exception may be made under subsection (a)(3) with respect to pipes of iron, steel, or stainless steel, to pipe fittings of steel, stainless steel, chrome-moly steel, or cast and malleable iron each of which shall be marked with the English name of the country of origin by means of die stamping, cast-in-mold lettering, etching, engraving, or continuous paint stenciling.

(2) If, because of the nature of an article, it is technically or commercially infeasible to mark it by one of the five methods specified in paragraph (1), the article may be marked by an equally permanent method of marking or, in the case of small diameter pipe, tube, and fittings, by tagging the containers or bundles.

(d) Marking of compressed gas cylinders

No exception may be made under subsection (a)(3) with respect to compressed gas cylinders designed to be used for the transport and storage of compressed gases whether or not certified prior to exportation to have been made in accordance with the safety requirements of sections 178.36 through 178.68 of title 49, Code of Federal Regulations, each of which shall be marked with the English name of the country of origin by means of die stamping, molding, etching, raised lettering, or an equally permanent method of marking.

(e) Marking of certain castings

No exception may be made under subsection (a)(3) with respect to inlet frames, tree and trench grates, lampposts, lamppost bases, cast utility poles, bollards, hydrants, utility boxes, manhole rings or frames, covers, and assemblies thereof each of which shall be marked on the top surface with the English name of the country of origin by means of die stamping, cast-in-mold lettering, etching, engraving, or an equally permanent method of marking in a location such that it will remain visible after installation.

(f) Marking of certain coffee and tea products

The marking requirements of subsections (a) and (b) shall not apply to articles described in subheadings 0901.21, 0901.22, 0902.10, 0902.20, 0902.30, 0902.40, 2101.10, and 2101.20 of the Harmonized Tariff Schedule of the United States, as in effect on January 1, 1995.

(g) Marking of spices

The marking requirements of subsections (a) and (b) shall not apply to articles provided for under subheadings 0904.11, 0904.12, 0904.20, 0905.00, 0906.10, 0906.20, 0907.00, 0908.10, 0908.20, 0908.30, 0909.10, 0909.20, 0909.30, 0909.40, 0909.50, 0910.10, 0910.20, 0910.30, 0910.40, 0910.50, 0910.91, 0910.99, 1106.20, 1207.40, 1207.50, 1207.91, 1404.90, and 3302.10, and items classifiable in categories 0712.90.60, 0712.90.8080, 1209.91.2000, 1211.90.2000, 1211.90.8040, 1211.90.8050, 1211.90.8090, 2006.00.3000, 2918.13.2000, 3203.00.8000, 3301.90.1010, 3301.90.1020, and 3301.90.1050 of the Harmonized Tariff Schedule of the United States, as in effect on January 1, 1995.

(h) Marking of certain silk products

The marking requirements of subsections (a) and (b) shall not apply either to—

(1) articles provided for in subheading 6214.10.10 of the Harmonized Tariff Schedule of the United States, as in effect on January 1, 1997; or

(2) articles provided for in heading 5007 of the Harmonized Tariff Schedule of the United States as in effect on January 1, 1997.

(i) Additional duties for failure to mark

If at the time of importation any article (or its container, as provided in subsection (b) hereof) is not marked in accordance with the requirements of this section, and if such article is not exported or destroyed or the article (or its container, as provided in subsection (b) hereof) marked after importation in accordance with the requirements of this section (such exportation, destruction, or marking to be accomplished under customs supervision prior to the liquidation of the entry covering the article, and to be allowed whether or not the article has remained in continuous customs custody), there shall be levied, collected, and paid upon such article a duty of 10 per centum ad valorem, which shall be deemed to have accrued at the time of importation, shall not be construed to be penal, and shall not be remitted wholly or in part nor shall payment thereof be avoidable for any cause. Such duty shall be levied, collected, and paid in addition to any other duty imposed by law and whether or not the article is exempt from the payment of ordinary customs duties. The compensation and expenses of customs officers and employees assigned to supervise the exportation, destruction, or marking to exempt articles from the application of the duty provided for in this subsection shall be reimbursed to the Government by the importer.

(j) Delivery withheld until marked

No imported article held in customs custody for inspection, examination, or appraisement shall be delivered until such article and every other article of the importation (or their containers), whether or not released from customs custody, shall have been marked in accordance with the requirements of this section or until the amount of duty estimated to be payable under subsection (i) of this section has been deposited. Nothing in this section shall be construed as excepting any article (or its container) from the particular requirements of marking provided for in any other provision of law.

(k) Treatment of goods of a USMCA country

In applying this section to an article that qualifies as a good of a USMCA country (as defined in section 4502 of this title)—

(1) the exemption under subsection (a)(3)(H) shall be applied by substituting "reasonably know" for "necessarily know";

(2) the Secretary shall exempt the good from the requirements for marking under subsection (a) if the good—

(A) is an original work of art; or

(B) is provided for under subheading 6904.10, heading 8541, or heading 8542 of the Harmonized Tariff Schedule of the United States; and

(3) subsection (b) does not apply to the usual container of any good described in subsection (a)(3)(E) or (I) or paragraph (2)(A) or (B) of this subsection.

(l) Penalties

Any person who, with intent to conceal the information given thereby or contained therein, defaces, destroys, removes, alters, covers, obscures, or obliterates any mark required under the provisions of this chapter shall—

(1) upon conviction for the first violation of this subsection, be fined not more than $100,000, or imprisoned for not more than 1 year, or both; and

(2) upon conviction for the second or any subsequent violation of this subsection, be fined not more than $250,000, or imprisoned for not more than 1 year, or both.

(June 17, 1930, ch. 497, title III, §304, 46 Stat. 687; June 25, 1938, ch. 679, §3, 52 Stat. 1077; Aug. 8, 1953, ch. 397, §4(c), 67 Stat. 509; Pub. L. 98–573, title II, §207, Oct. 30, 1984, 98 Stat. 2976; Pub. L. 99–514, title XVIII, §1888(1), Oct. 22, 1986, 100 Stat. 2924; Pub. L. 100–418, title I, §1907(a)(1), Aug. 23, 1988, 102 Stat. 1314; Pub. L. 103–182, title II, §207(a), Dec. 8, 1993, 107 Stat. 2096; Pub. L. 104–295, §14(a), (b), Oct. 11, 1996, 110 Stat. 3521, 3522; Pub. L. 106–36, title II, §2423(a), (b), June 25, 1999, 113 Stat. 180; Pub. L. 114–125, title IX, §917(a), Feb. 24, 2016, 130 Stat. 279; Pub. L. 116–113, title II, §209(a), Jan. 29, 2020, 134 Stat. 52.)

Editorial Notes

References in Text

The Harmonized Tariff Schedule of the United States, referred to in subsecs. (f) to (h) and (k)(2)(B), is not set out in the Code. See Publication of Harmonized Tariff Schedule note set out under section 1202 of this title.

Prior Provisions

Provisions dealing with the subject matter of this section and former section 133 of this title were contained in act Oct. 3, 1913, ch. 16, §IV, F, subsecs. 1 and 2, 38 Stat. 194, superseding similar provisions of previous tariff acts. Those subsections were superseded by act Sept. 21, 1922, ch. 356, title III, §304(a), 42 Stat. 947, and repealed by §321 of that act. Section 304(a) of the act of 1922 was superseded by section 304 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act.

Amendments

2020—Subsec. (k). Pub. L. 116–113 added subsec. (k) and struck out former subsec. (k) which related to treatment of goods of a NAFTA country.

2016—Subsec. (e). Pub. L. 114–125, §917(a)(3), inserted before period at end "in a location such that it will remain visible after installation".

Pub. L. 114–125, §917(a)(2), which directed insertion of "inlet frames, tree and trench grates, lampposts, lamppost bases, cast utility poles, bollards, hydrants, utility boxes," before "manhole rings,", was executed by making the insertion before "manhole rings or frames," to reflect the probable intent of Congress.

Pub. L. 114–125, §917(a)(1), substituted "castings" for "manhole rings or frames, covers, and assemblies thereof" in heading.

1999—Subsecs. (h), (i). Pub. L. 106–36, §2423(a), added subsec. (h) and redesignated former subsec. (h) as (i). Former subsec. (i) redesignated (j).

Subsec. (j). Pub. L. 106–36, §2423(a)(1), (b), redesignated subsec. (i) as (j) and substituted "subsection (i)" for "subsection (h)". Former subsec. (j) redesignated (k).

Subsecs. (k), (l). Pub. L. 106–36, §2423(a)(1), redesignated subsecs. (j) and (k) as (k) and (l), respectively.

1996—Subsecs. (f) to (h). Pub. L. 104–295, §14(a), added subsecs. (f) and (g) and redesignated former subsec. (f) as (h). Former subsecs. (g) and (h) redesignated (i) and (j), respectively.

Subsec. (i). Pub. L. 104–295, §14(a)(1), (b), redesignated subsec. (g) as (i) and substituted "subsection (h) of this section" for "subsection (f) of this section".

Subsecs. (j), (k). Pub. L. 104–295, §14(a)(1), redesignated subsecs. (h) and (i) as (j) and (k), respectively.

1993—Subsec. (c)(1). Pub. L. 103–182, §207(a)(1), substituted "engraving, or continuous paint stenciling" for "or engraving".

Subsec. (c)(2). Pub. L. 103–182, §207(a)(2), substituted "five methods" for "four methods" and struck out "such as paint stenciling" after "method of marking".

Subsec. (e). Pub. L. 103–182, §207(a)(3), substituted "engraving, or an equally permanent method of marking" for "or engraving".

Subsecs. (h), (i). Pub. L. 103–182, §207(a)(4), (5), added subsec. (h) and redesignated former subsec. (h) as (i).

1988—Subsec. (h). Pub. L. 100–418 amended subsec. (h) generally. Prior to amendment, subsec. (h) read as follows: "If any person shall, with intent to conceal the information given thereby or contained therein, deface, destroy, remove, alter, cover, obscure, or obliterate any mark required under the provisions of this chapter, he shall, upon conviction, be fined not more than $5,000 or imprisoned not more than one year, or both."

1986—Subsec. (c). Pub. L. 99–514 substituted "(1) Except as provided in paragraph (2), no" for "No" and added par. (2).

1984—Subsecs. (c) to (h). Pub. L. 98–573 added subsecs. (c) to (e), redesignated former subsecs. (c) to (e) as (f) to (h), respectively, and in subsec. (g), as redesignated, substituted "subsection (f) of this section" for "subsection (c) of this section".

1953—Subsec. (a)(3)(K). Act Aug. 8, 1953, added cl. (K).

1938—Act June 25, 1938, amended section generally.

Statutory Notes and Related Subsidiaries

Effective Date of 2020 Amendment

Pub. L. 116–113, title II, §209(d), Jan. 29, 2020, 134 Stat. 53, provided that:

"(1) In general.—The amendments made by this section [amending this section and sections 1509 and 1628 of this title] shall—

"(A) take effect on the date on which the USMCA enters into force [July 1, 2020]; and

"(B) apply with respect to a good entered for consumption, or withdrawn from warehouse for consumption, on or after that date.

"(2) Transition from nafta treatment.—In the case of a good entered for consumption, or withdrawn from warehouse for consumption, before the date on which the USMCA enters into force—

"(A) the amendments made by this section shall not apply with respect to the good; and

"(B) the provisions of law amended by this section, as such provisions were in effect on the day before that date, shall continue to apply on and after that date with respect to the good."

[For definition of "USMCA" as used in section 209(d) of Pub. L. 116–113, set out above, see section 4502 of this title.]

Effective Date of 2016 Amendment

Pub. L. 114–125, title IX, §917(b), Feb. 24, 2016, 130 Stat. 279, provided that: "The amendments made by subsection (a) [amending this section] take effect on the date of the enactment of this Act [Feb. 24, 2016] and apply with respect to the importation of castings described in such amendments on or after the date that is 180 days after such date of enactment."

Effective Date of 1999 Amendment

Pub. L. 106–36, title II, §2423(c), June 25, 1999, 113 Stat. 180, provided that: "The amendments made by this section [amending this section] apply to goods entered, or withdrawn from warehouse for consumption, on or after the date of the enactment of this Act [June 25, 1999]."

Effective Date of 1996 Amendment

Pub. L. 104–295, §14(c), Oct. 11, 1996, 110 Stat. 3522, provided that: "The amendments made by this section [amending this section] apply to goods entered, or withdrawn from warehouse for consumption, on or after the date of the enactment of this Act [Oct. 11, 1996]."

Effective Date of 1993 Amendment

Amendment by Pub. L. 103–182 effective on the date the North American Free Trade Agreement enters into force with respect to the United States (Jan. 1, 1994), see section 213(b) of Pub. L. 103–182, formerly set out as an Effective Date note under former section 3331 of this title.

Effective Date of 1988 Amendment

Pub. L. 100–418, title I, §1907(a)(2), Aug. 23, 1988, 102 Stat. 1314, provided that:

"(A) The amendment made by paragraph (1) [amending this section] applies with respect to acts committed on or after the date of the enactment of this Act [Aug. 23, 1988].

"(B) The conviction of a person under section 304(h) of the Tariff Act of 1930 [19 U.S.C. 1304(h)] for an act committed before the date of the enactment of this Act shall be disregarded for purposes of applying paragraph (2) of such subsection (as added by the amendment made by paragraph (1) of this subsection[)]."

Effective Date of 1984 Amendment

Pub. L. 98–573, title II, §214, Oct. 30, 1984, 98 Stat. 2988, provided that:

"(a) For purposes of this section, the term '15th day' means the 15th day after the date of the enactment of this Act [Oct. 30, 1984].

"(b) Except as provided in subsections (c), (d), and (e), the amendments made by this title [enacting sections 58b, 1339, and 1627a of this title, amending sections 81c, 81o, 1313, 1330, 1431, 1498, 1555, 2192, 2251, 2253, and 2703 of this title, section 925 of Title 18, Crimes and Criminal Procedure, and section 162 of Title 26, Internal Revenue Code, and enacting provisions set out as notes under sections 2, 81c, 81o, and 1339 of this title, and section 162 of Title 26] shall take effect on the 15th day.

"(c)(1) The amendment made by section 204 [amending section 1441 of this title] shall apply with respect to vessels returning from the British Virgin Islands on or after the 15th day.

"(2) The amendments made by section 207 [amending this section] shall apply with respect to articles entered, or withdrawn from warehouse for consumption, on or after the 15th day; except for such of those articles that, on or before the 15th day, had been taken on board for transit to the customs territory of the United States.

"(3)(A) The amendment made by section 208 [amending section 1466 of this title] shall apply with respect to entries made in connection with arrivals of vessels on or after the 15th day.

"(B) Upon request therefor filed with the customs officer concerned on or before the 90th day after the date of the enactment of this Act [Oct. 30, 1984], any entry in connection with the arrival of a vessel used primarily for transporting passengers or property—

"(i) made before the 15th day but not liquidated as of January 1, 1983, or

"(ii) made before the 15th day but which is the subject of an action in a court of competent jurisdiction on September 19, 1983, and

"(iii) with respect to which there would have been no duty if the amendment made by section 208 applied to such entry,

shall, notwithstanding the provisions of section 514 of the Tariff Act of 1930 (19 U.S.C. 1514) or any other provision of law, be liquidated or reliquidated as though such entry had been made on the 15th day.

"(4) The amendments made by section 209 [enacting section 1484a of this title and amending section 1202 of this title] shall apply with respect to articles launched into space from the customs territory of the United States on or after January 1, 1985.

"(5)(A) The amendment made by section 210(a) [amending section 1505 of this title] shall take effect on the 30th day after the date of the enactment of this Act [Oct. 30, 1984].

"(B) The amendment made by section 210(b) [amending section 1520 of this title] shall apply with respect to determinations made or ordered on or after the date of the enactment of this Act [Oct. 30, 1984].

"(d)(1) The amendments made by section 212 [amending sections 1520, 1564, and 1641 of this title and sections 1581, 1582, 2631, 2636, 2640, and 2643 of Title 28, Judiciary and Judicial Procedure] shall take effect upon the close of the 180th day following the date of the enactment of this Act [Oct. 30, 1984] with the following exceptions:

"(A) Section 641(c)(1)(B) and section 641(c)(2) of the Tariff Act of 1930, as added by such section [19 U.S.C. 1641(c)(1)(B), (2)], shall take effect three years after the date of the enactment of this Act [Oct. 30, 1984].

"(B) The amendments made to the Tariff Act of 1930 by subsection (c) of section 212 [no subsec. (c) of section 212 was enacted] shall take effect on such date of enactment [Oct. 30, 1984].

"(2) A license in effect on the date of enactment of this Act [Oct. 30, 1984] under section 641 of the Tariff Act of 1930 (as in effect before such date of enactment) shall continue in force as a license to transact customs business as a customs broker, subject to all the provisions of section 212 and such licenses shall be accepted as permits for the district or districts covered by that license.

"(3) Any proceeding for revocation or suspension of a license instituted under section 641 of the Tariff Act of 1930 before the date of the enactment of this Act [Oct. 30, 1984] shall continue and be governed by the law in effect at the time the proceeding was instituted.

"(4) If any provision of section 212 or its application to any person or circumstances is held invalid, it shall not affect the validity of the remaining provisions or their application to any other person or circumstances.

"(e) The amendments made by section 213 [enacting sections 1589a, 1613b, and 1616a of this title, amending sections 1602, 1605, 1606, 1607, 1608, 1609, 1610, 1611, 1612, 1613, 1614, 1615, 1618, and 1619 of this title and repealing section 7607 of Title 26, Internal Revenue Code] shall take effect October 15, 1984."

Effective Date of 1953 Amendments, Enactments, and Repeals

Act Aug. 8, 1953, ch. 397, §1, 67 Stat. 507, provided that such act [see Short Title of 1953 Amendment note set out under section 1654 of this title] is effective, except as otherwise specifically provided for, on and after the thirtieth day following the date of its enactment [Aug. 8, 1953].

The exception "except as otherwise specifically provided for" apparently refers to the amendments made to the provisions preceding subd. (1) of section 1308 of this title, and to section 1557(b) of this title, for which separate effective dates were provided as explained in notes under such sections.

Effective Date of 1938 Amendment

Amendment by act June 25, 1938, effective on thirtieth day following June 25, 1938, except as otherwise specifically provided, see section 37 of act June 25, 1938, set out as a note under section 1401 of this title.

Savings Provision

Act Aug. 8, 1953, ch. 397, §23, 67 Stat. 521, provided: "Except as may be otherwise provided for in this Act [see Short Title of 1953 Amendment note set out under section 1654 of this title], the repeal of existing law or modifications thereof embraced in this Act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil or criminal case prior to such repeal or modification, but all liabilities under such laws shall continue, except as otherwise specifically provided in this Act, and may be enforced in the same manner as if such repeal or modification had not been made."

Transfer of Functions

Marking Requirements for Articles Qualifying as Goods of NAFTA Country

Pub. L. 103–182, title II, §207(b), Dec. 8, 1993, 107 Stat. 2097, which provided that articles qualifying as goods of a NAFTA country were subject to the requirements of this section, was repealed by Pub. L. 116–113, title VI, §601, Jan. 29, 2020, 134 Stat. 78, effective on the date the USMCA entered into force (July 1, 2020).

Plan Amendments Not Required Until January 1, 1989

Executive Documents

Transfer of Functions

Functions of officers of Department of the Treasury and functions of all agencies and employees of such Department transferred, with certain exceptions, to Secretary of the Treasury, with power vested in him to authorize their performance or performance of any of his functions, by any of such officers, agencies, and employees, by Reorg. Plan No. 26 of 1950, §§1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, 1281, set out in the Appendix to Title 5, Government Organization and Employees. Customs officers and employees, referred to in text, were under Department of the Treasury.

§1304a. Technical assistance to U.S. Customs and Border Protection

The Secretary of Agriculture shall make available to U.S. Customs and Border Protection technical assistance related to the identification of produce represented as grown in the United States when it is not in fact grown in the United States.

(Pub. L. 113–79, title XII, §12309(a), Feb. 7, 2014, 128 Stat. 991.)

Editorial Notes

Codification

Section was enacted as part of the Agricultural Act of 2014, and not as part of the Tariff Act of 1930 which comprises this chapter.

§1305. Immoral articles; importation prohibited

(a) Prohibition of importation

All persons are prohibited from importing into the United States from any foreign country any book, pamphlet, paper, writing, advertisement, circular, print, picture, or drawing containing any matter advocating or urging treason or insurrection against the United States, or forcible resistance to any law of the United States, or containing any threat to take the life of or inflict bodily harm upon any person in the United States, or any obscene book, pamphlet, paper, writing, advertisement, circular, print, picture, drawing, or other representation, figure, or image on or of paper or other material, or any cast, instrument, or other article which is obscene or immoral, or any drug or medicine or any article whatever for causing unlawful abortion, or any lottery ticket, or any printed paper that may be used as a lottery ticket, or any advertisement of any lottery. No such articles whether imported separately or contained in packages with other goods entitled to entry, shall be admitted to entry; and all such articles and, unless it appears to the satisfaction of the appropriate customs officer that the obscene or other prohibited articles contained in the package were inclosed therein without the knowledge or consent of the importer, owner, agent, or consignee, the entire contents of the package in which such articles are contained, shall be subject to seizure and forfeiture as hereinafter provided: Provided, That the drugs hereinbefore mentioned, when imported in bulk and not put up for any of the purposes hereinbefore specified, are excepted from the operation of this subdivision: Provided further, That the Secretary of the Treasury may, in his discretion, admit the so-called classics or books of recognized and established literary or scientific merit, but may, in his discretion, admit such classics or books only when imported for noncommercial purposes: Provided further, That effective January 1, 1993, this section shall not apply to any lottery ticket, printed paper that may be used as a lottery ticket, or advertisement of any lottery, that is printed in Canada for use in connection with a lottery conducted in the United States.

(b) ¹ Enforcement procedures

Upon the appearance of any such book or matter at any customs office, the same shall be seized and held by the appropriate customs officer to await the judgment of the district court as hereinafter provided; and no protest shall be taken to the United States Court of International Trade from the decision of such customs officer. Upon the seizure of such book or matter, such customs officer shall transmit information thereof to the United States attorney of the district in which is situated either—

(1) the office at which such seizure took place; or

(2) the place to which such book or matter is addressed;

and the United States attorney shall institute proceedings in the district court for the forfeiture, confiscation, and destruction of the book or matter seized. Upon the adjudication that such book or matter thus seized is of the character the entry of which is by this section prohibited, it shall be ordered destroyed and shall be destroyed. Upon adjudication that such book or matter thus seized is not of the character the entry of which is by this section prohibited, it shall not be excluded from entry under the provisions of this section.

In any such proceeding any party in interest may upon demand have the facts at issue determined by a jury and any party may have an appeal or the right of review as in the case of ordinary actions or suits.

(c) ¹ Institution of forfeiture proceedings

Notwithstanding the provisions of subsections (a) and (b), whenever a customs officer discovers any obscene material after such material has been imported or brought into the United States, or attempted to be imported or brought into the United States, he may refer the matter to the United States attorney for the institution of forfeiture proceedings under this section. Such proceedings shall begin no more than 30 days after the time the material is seized; except that no seizure or forfeiture shall be invalidated for delay if the claimant is responsible for extending the action beyond the allowable time limits or if proceedings are postponed pending the consideration of constitutional issues.

(d) Stay of forfeiture proceedings

Upon motion of the United States, a court shall stay such civil forfeiture proceedings commenced under this section pending the completion of any related criminal matter.

(b) ¹ Coordination of forfeiture proceedings with criminal proceedings

(1) Notwithstanding subsection (a), whenever the Customs Service is of the opinion that criminal prosecution would be appropriate or that further criminal investigation is warranted in connection with allegedly obscene material seized at the time of entry, the appropriate customs officer shall immediately transmit information concerning such seizure to the United States Attorney ² of the district of the addressee's residence. No notice to the addressee or consignee concerning the seizure is required at the time of such transmittal.

(2) Upon receipt of such information, such United States attorney shall promptly determine whether in such attorney's opinion the referral of the matter for forfeiture under this section would materially affect the Government's ability to conduct a criminal investigation with respect to such seizure.

(3) If the United States attorney is of the opinion that no prejudice to such investigation will result from such referral, such attorney shall immediately so notify the Customs Service in writing. The appropriate customs officer shall immediately notify in writing the addressee or consignee of the seizure and shall transmit information concerning such seizure to the United States Attorney ² of the district in which is situated the office at which such seizure has taken place. The actions described in paragraphs (1) through (3) of this subsection shall take place within sufficient time to allow for the filing of a forfeiture complaint within 14 days of the seizure unless the United States Attorney ² of the district of the addressee's residence certifies in writing and includes specific, articulable facts demonstrating that the determination required in paragraph (2) of this subsection could not be made in sufficient time to comply with this deadline. In such cases, the actions described in paragraphs (1) through (3) of this subsection shall take place within sufficient time to allow for the filing of a forfeiture complaint within 21 days of seizure.

(4) If the United States attorney for the district of the addressee's residence concludes that material prejudice to such investigation will result from such referral, such United States attorney shall place on file, within 14 days of the date of seizure, a dated certification stating that it is the United States attorney's