Part III—Ascertainment, Collection, and Recovery of Duties
§1481. Invoice; contents
(a) In general
All invoices of merchandise to be imported into the United States and any electronic equivalent thereof considered acceptable by the Secretary in regulations prescribed under this section shall set forth, in written, electronic, or such other form as the Secretary shall prescribe, the following:
(1) The port of entry to which the merchandise is destined;
(2) The time when, the place where, and the person by whom and the person to whom the merchandise is sold or agreed to be sold, or if to be imported otherwise than in pursuance of a purchase, the place from which shipped, the time when and the person to whom and the person by whom it is shipped;
(3) A detailed description of the merchandise, including the commercial name by which each item is known, the grade or quality, and the marks, numbers, or symbols under which sold by the seller or manufacturer in the country of exportation, together with the marks and numbers of the packages in which the merchandise is packed;
(4) The quantities in the weights and measures of the country or place from which the merchandise is shipped, or in the weights and measures of the United States;
(5) The purchase price of each item in the currency of the purchase, if the merchandise is shipped in pursuance of a purchase or an agreement to purchase;
(6) If the merchandise is shipped otherwise than in pursuance of a purchase or an agreement to purchase, the value for each item, in the currency in which the transactions are usually made, or, in the absence of such value, the price in such currency that the manufacturer, seller, shipper, or owner would have received, or was willing to receive, for such merchandise if sold in the ordinary course of trade and in the usual wholesale quantities in the country of exportation;
(7) The kind of currency, whether gold, silver, or paper;
(8) All charges upon the merchandise, itemized by name and amount when known to the seller or shipper; or all charges by name (including commissions, insurance, freight, cases, containers, coverings, and cost of packing) included in the invoice prices when the amounts for such charges are unknown to the seller or shipper;
(9) All rebates, drawbacks, and bounties, separately itemized, allowed upon the exportation of the merchandise; and
(10) Any other fact that the Secretary may by regulation require as being necessary to a proper appraisement, examination and classification of the merchandise.
(b) Shipments not purchased and not shipped by manufacturer
If the merchandise is shipped to a person in the United States by a person other than the manufacturer, otherwise than by purchase, such person shall state on the invoice the time when, the place where, the person from whom such merchandise was purchased, and the price paid therefor in the currency of the purchase, stating whether gold, silver, or paper.
(c) Importer provision of information
Any information required to be set forth on an invoice may alternatively be provided by any of the parties qualifying as an "importer of record" under
(d) Exceptions by regulations
The Secretary of the Treasury may by regulations provide for such exceptions from the requirements of this section as he deems advisable and may allow for the submission or electronic transmission of partial invoices, electronic equivalents of invoices, bills, or other documents or parts thereof, required under this section.
(June 17, 1930, ch. 497, title IV, §481,
Editorial Notes
Prior Provisions
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, §481,
Provisions as to the weights or measures, and currency, in which invoices should be made out and the contents of invoices, with additional provisions as to invoices of merchandise intended for immediate transportation without appraisement, and a provision as to the signing of the invoice, were contained in R.S. §2837 and act Oct. 3, 1913, ch. 16, §III, C,
R.S. §§2838, 2853 (as amended by Act June 10, 1880, ch. 190) and 2860, contained provisions concerning invoices and their contents, prior to repeal by Customs Administrative Act of June 10, 1890, ch. 407, §29,
Act May 27, 1921, ch. 14, §401,
Provisions on the subject matter of subdivision (c) of this section were contained in act Oct. 3, 1913, ch. 16, §III, W,
Amendments
1993—Subsec. (a).
Subsec. (a)(3).
Subsec. (a)(10).
Subsec. (c).
Subsec. (d).
§1482. Repealed. Pub. L. 103–182, title VI, §690(b)(8), Dec. 8, 1993, 107 Stat. 2223
Section, acts June 17, 1930, ch. 497, title IV, §482,
§1483. Repealed. Pub. L. 97–446, title II, §201(c), Jan. 12, 1983, 96 Stat. 2349
Section, acts June 17, 1930, ch. 497, title IV, §483,
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal effective with respect to merchandise entered on and after 30th day after Jan. 12, 1983, see section 201(g) of
§1484. Entry of merchandise
(a) Requirement and time
(1) Except as provided in
(A) make entry therefor by filing with the Bureau of Customs and Border Protection such documentation or, pursuant to an authorized electronic data interchange system, such information as is necessary to enable the Bureau of Customs and Border Protection to determine whether the merchandise may be released from custody of the Bureau of Customs and Border Protection; 1
(B) complete the entry, or substitute 1 or more reconfigured entries on an import activity summary statement, by filing with the Customs Service the declared value, classification and rate of duty applicable to the merchandise, and such other documentation or, pursuant to an electronic data interchange system, such other information as is necessary to enable the Customs Service to—
(i) properly assess duties on the merchandise,
(ii) collect accurate statistics with respect to the merchandise, and
(iii) determine whether any other applicable requirement of law (other than a requirement relating to release from customs custody) is met.
(2)(A) The documentation or information required under paragraph (1) with respect to any imported merchandise shall be filed or transmitted in such manner and within such time periods as the Secretary shall by regulation prescribe. Such regulations shall provide for the filing of import activity summary statements, and permit the filing of reconfigured entries, covering merchandise released under a special delivery permit pursuant to
(B) When an entry of merchandise is made under this section, the required documentation or information shall be filed or electronically transmitted either by the owner or purchaser of the merchandise or, when appropriately designated by the owner, purchaser, or consignee of the merchandise, a person holding a valid license under
(C) The Secretary, in prescribing regulations to carry out this subsection, shall establish procedures which insure the accuracy and timeliness of import statistics, particularly statistics relevant to the classification and valuation of imports. Corrections of errors in such statistical data shall be transmitted immediately to the Director of the Bureau of the Census, who shall make corrections in the statistics maintained by the Bureau. The Secretary shall also provide, to the maximum extent practicable, for the protection of the revenue, the enforcement of laws governing the importation and exportation of merchandise, the facilitation of the commerce of the United States, and the equal treatment of all importers of record of imported merchandise.
(b) Reconciliation
(1) In general
A party may elect to file a reconciliation with regard to such entry elements as are identified by the party pursuant to regulations prescribed by the Secretary. If the party so elects, the party shall declare that a reconciliation will be filed. The declaration shall be made in such manner as the Secretary shall prescribe and at the time the documentation or information required by subsection (a)(1)(B) or the import activity summary statement is filed with, or transmitted to, the Customs Service, or at such later time as the Customs Service may, in its discretion, permit. The reconciliation shall be filed by the importer of record at such time and in such manner as the Secretary prescribes but not later than 21 months after the date the importer declares his intent to file the reconciliation. In the case of reconciling issues relating to the assessment of antidumping and countervailing duties, the reconciliation shall be filed not later than 90 days after the date the Customs Service advises the importer that the period of review for antidumping or countervailing duty purposes has been completed. Before filing a reconciliation, an importer of record shall post bond or other security pursuant to such regulations as the Secretary may prescribe.
(2) Regulations regarding AD/CV duties
The Secretary shall prescribe, in consultation with the Secretary of Commerce, such regulations as are necessary to adapt the reconciliation process for use in the collection of antidumping and countervailing duties.
(c) Release of merchandise
The Customs Service may permit the entry and release of merchandise from customs custody in accordance with such regulations as the Secretary may prescribe. No officer of the Customs Service shall be liable to any person with respect to the delivery of merchandise released from customs custody in accordance with such regulations.
(d) Signing and contents
(1) Entries shall be signed by the importer of record, or his agent, unless filed pursuant to an electronic data interchange system. If electronically filed, each transmission of data shall be certified by an importer of record or his agent, one of whom shall be resident in the United States for purposes of receiving service of process, as being true and correct to the best of his knowledge and belief, and such transmission shall be binding in the same manner and to the same extent as a signed document. The entry shall set forth such facts in regard to the importation as the Secretary may require and shall be accompanied by such invoices, bills of lading, certificates, and documents, or their electronically submitted equivalents, as are required by regulation.
(2) The Secretary, in prescribing regulations governing the content of entry documentation, shall require that entry documentation contain such information as may be necessary to determine whether the imported merchandise bears an infringing trademark in violation of
(e) Production of invoice
The Secretary may provide by regulation for the production of an invoice, parts thereof, or the electronic equivalents thereof, in such manner and form, and under such terms and conditions, as the Secretary considers necessary.
(f) Statistical enumeration
The Secretary, the Secretary of Commerce, and the United States International Trade Commission shall establish from time to time for statistical purposes an enumeration of articles in such detail as in their judgment may be necessary, comprehending all merchandise imported into the United States and exported from the United States, and shall seek, in conjunction with statistical programs for domestic production and programs for achieving international harmonization of trade statistics, to establish the comparability thereof with such enumeration of articles. All import entries and export declarations shall include or have attached thereto an accurate statement specifying, in terms of such detailed enumeration, the kinds and quantities of all merchandise imported and exported and the value of the total quantity of each kind of article.
(g) Statement of cost of production
Under such regulations as the Secretary may prescribe, the Customs Service may require a verified statement from the manufacturer or producer showing the cost of producing the imported merchandise, if the Customs Service considers such verification necessary for the appraisement of such merchandise.
(h) Admissibility of data electronically transmitted
Any entry or other information transmitted by means of an authorized electronic data interchange system shall be admissible in any and all administrative and judicial proceedings as evidence of such entry or information.
(i) Special rule for foreign trade zone operations
(1) In general
Notwithstanding any other provision of law and except as provided in paragraph (3), all merchandise (including merchandise of different classes, types, and categories), withdrawn from a foreign trade zone during any 7-day period, shall, at the option of the operator or user of the zone, be the subject of a single estimated entry or release filed on or before the first day of the 7-day period in which the merchandise is to be withdrawn from the zone. The estimated entry or release shall be treated as a single entry and a single release of merchandise for purposes of
(2) Other requirements
The Secretary of the Treasury may require that the operator or user of the zone—
(A) use an electronic data interchange approved by the Customs Service—
(i) to file the entries described in paragraph (1); and
(ii) to pay the applicable duties, fees, and taxes with respect to the entries; and
(B) satisfy the Customs Service that accounting, transportation, and other controls over the merchandise are adequate to protect the revenue and meet the requirements of other Federal agencies.
(3) Exception
The provisions of paragraph (1) shall not apply to merchandise the entry of which is prohibited by law or merchandise for which the filing of an entry summary is required before the merchandise is released from customs custody.
(4) Foreign trade zone; zone
In this subsection, the terms "foreign trade zone" and "zone" mean a zone established pursuant to the Act of June 18, 1934, commonly known as the Foreign Trade Zones Act (
(j) Treatment of multiple entries of merchandise as single transaction
In the case of merchandise that is purchased and invoiced as a single entity but—
(1) is shipped in an unassembled or disassembled condition in separate shipments due to the size or nature of the merchandise, or
(2) is shipped in separate shipments due to the inability of the carrier to include all of the merchandise in a single shipment (at the instruction of the carrier),
the Customs Service may, upon application by an importer in advance, treat such separate shipments for entry purposes as a single transaction.
(June 17, 1930, ch. 497, title IV, §484,
Editorial Notes
References in Text
The Foreign Trade Zones Act, referred to in subsec. (i)(4), is act June 18, 1934, ch. 590,
Prior Provisions
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, §484,
Provisions requiring entry of goods, and prescribing the manner of making it, the documents to be produced, etc., were contained in R.S. §2785. Provision for entry when the particulars of the merchandise were unknown was made by R.S. §2788. A special provision regarding entry of distilled spirits and wines was contained in R.S. §2794. All of these sections were repealed by act Sept. 21, 1922, ch. 356, title IV, §642,
Provisions relating to the production of certified invoices were contained in act Oct. 3, 1913, ch. 16, §III, E,
R.S. §2842 required bond for the production of an invoice duly certified by the oath of the owner or one of them, in the case of merchandise belonging to a resident of the United States absent from the place of entry. R.S. §2852, provided that when merchandise was admitted to entry on invoice, the collector should certify the same, and no other evidence of value should be admitted on the part of the owner, except in corroboration of the entry. R.S. §2859, made special provision for entry of merchandise from countries where there was no United States consul, etc. These sections were all repealed by act Sept. 21, 1922, ch. 356, title IV, §642,
R.S. §§2847 and 2848 authorized the Secretary of the Treasury to admit to entry in certain cases merchandise subject to ad valorem duty, belonging to a person not residing in the United States, not accompanied with an invoice verified and authenticated as required by preceding section. They became inoperative by the repeal of R.S. §§2843, 2845, by the Customs Administrative Act of June 10, 1890, ch. 407, §29,
R.S. §2858, provided that the Secretary of the Treasury, whenever it had become impracticable for the person desiring to make entry of merchandise to produce any invoice thereof, might authorize the entry thereof, and remit forfeitures in such cases, as in other cases under the revenue laws. It was repealed by the Customs Administrative Act of June 10, 1890, ch. 407, §29,
A provision relating to statistical enumeration of merchandise, except that the "accurate statement" was to be a part of the declaration therein provided for, and a further provision making it the duty of the consular officer to whom the invoice should be produced to require the information to be given, were contained in act Oct. 3, 1913, ch. 16, §III, F,
Prior provisions on the subject of subsequent entry of part of merchandise and separate entry of packages contained in packages for delivery to others were contained in act May 1, 1876, ch. 89, §1,
Amendments
2006—Subsec. (a)(1)(A).
"(i) such documentation or, pursuant to an electronic data interchange system, such information as is necessary to enable the Customs Service to determine whether the merchandise may be released from customs custody, and
"(ii) notification whether an import activity summary statement will be filed; and".
Subsec. (a)(2)(A).
2004—Subsec. (a)(1)(B).
Subsec. (a)(2)(A).
Subsec. (b)(1).
2000—Subsec. (i).
Subsec. (j).
1996—Subsec. (a)(1).
Subsec. (b)(1).
Subsec. (d).
1993—
1983—Subsec. (a)(1).
Subsec. (a)(2)(C), (D).
Subsec. (c).
Subsec. (d).
Subsec. (h).
Subsec. (i).
1978—Subsec. (a).
Subsec. (c)(3).
Subsec. (j).
1977—Subsec. (e).
1975—Subsec. (e).
1970—Subsec. (a).
Subsec. (c).
Subsec. (g).
Subsec. (j).
1953—Subsec. (a). Act Aug. 8, 1953, §16(b), substituted "five days" for "forty-eight hours".
Subsec. (b). Act Aug. 8, 1953, §16(c), granted the Secretary of the Treasury discretion to require certified invoices with respect to merchandise entered as he deems advisable and to establish terms under which merchandise may be imported without a certified invoice, in lieu of former provision that all such merchandise should be accompanied by an invoice certified by a United States consulate except in certain enumerated situations, and of the former provision that the Secretary might grant certain other exceptions.
Subsec. (f). Act Aug. 8, 1953, §3(b), inserted provision relating to acceptance at port of entry designated by consignee or his agent in cases of articles not subject to a quantitative or tariff-rate quota.
1938—Subsec. (f). Act June 25, 1938, inserted provision relating to authorization by the Secretary for inclusion of portions of merchandise in separate entries under such rules and regulations as he may prescribe.
Statutory Notes and Related Subsidiaries
Effective Date of 2006 Amendment
Amendment by
Effective Date of 2004 Amendment
Amendment by
Effective Date of 2000 Amendments
Amendment by
Effective Date of 1983 Amendment
Effective Date of 1978 Amendment
Effective Date of 1975 Amendment
Effective Date of 1970 Amendment
For effective date of amendment by
Effective Date of 1953 Amendment; Savings Provision
Amendment by act Aug. 8, 1953, effective on and after thirtieth day following Aug. 8, 1953, and savings provision, see notes set out under
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
Regulations
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
Requirements Relating to Determination of Transaction Value of Imported Merchandise
"(a)
"(1)
"(2)
"(3)
"(b)
"(1)
"(2)
"(A) the number of importers that declare the transaction value of the imported merchandise is determined on the basis of the method described in subsection (a)(2);
"(B) the tariff classification of such imported merchandise under the Harmonized Tariff Schedule of the United States; and
"(C) the transaction value of such imported merchandise.
"(c)
"(1)
"(2)
"(A) the aggregate number of importers that declare the transaction value of the imported merchandise is determined on the basis of the method described in subsection (a)(2), including a description of the frequency of the use of such method;
"(B) the tariff classification of such imported merchandise under the Harmonized Tariff Schedule of the United States on an aggregate basis, including an analysis of the tariff classification of such imported merchandise on a sectoral basis;
"(C) the aggregate transaction value of such imported merchandise, including an analysis of the transaction value of such imported merchandise on a sectoral basis; and
"(D) the aggregate transaction value of all merchandise imported into the United States during the 1-year period specified in subsection (a)(3).
"(d)
"(1)
"(2)
"(A) consults with, and provides notice to, the appropriate congressional committees—
"(i) not less than 180 days prior to proposing a change; and
"(ii) not less than 90 days prior to publishing a change;
"(B) consults with, provides notice to, and takes into consideration views expressed by, the Commercial Operations Advisory Committee—
"(i) not less than 120 days prior to proposing a change; and
"(ii) not less than 60 days prior to publishing a change; and
"(C) receives the explicit approval of the Secretary of the Treasury prior to publishing a change.
"(3)
"(e)
"(1)
"(2)
"(3)
"(4)
[
Drug Paraphernalia
"(a)
"(b)
Study of Commodity Classification Systems
Investigation by United States International Trade Commission; Formulation of International Commodity Code
Cooperation of Governmental Agencies With Secretary of Commerce and United States International Trade Commission in Studies and Investigations
1 So in original. The word "and" probably should appear at end.
§1484a. Articles returned from space not to be construed as importation
The return of articles from space shall not be considered an importation, and an entry of such articles shall not be required, if:
(1) such articles were previously launched into space from the customs territory of the United States aboard a spacecraft operated by, or under the control of, United States persons and owned—
(A) wholly by United States persons, or
(B) in substantial part by United States persons, or
(C) by the United States;
(2) such articles were maintained or utilized while in space solely on board such spacecraft or aboard another spacecraft which meets the requirements of paragraph (1)(A) through (C) of this section; and
(3) such articles were returned to the customs territory directly from space aboard such spacecraft or aboard another spacecraft which meets the requirements of paragraph (1)(A) through (C) of this section;
without regard to whether such articles have been advanced in value or improved in condition by any process of manufacture or other means while in space.
(June 17, 1930, ch. 497, title IV, §484a, as added
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable with respect to articles launched into space from the customs territory of the United States on or after Jan. 1, 1985, see section 214(c)(4) of
§1484b. Deferral of duty on large yachts imported for sale at United States boat shows
(a) In general
Notwithstanding any other provision of law, any vessel meeting the definition of a large yacht as provided in subsection (b) and which is otherwise dutiable may be imported without the payment of duty if imported with the intention to offer for sale at a boat show in the United States. Payment of duty shall be deferred, in accordance with this section, until such large yacht is sold.
(b) Definition
As used in this section, the term "large yacht" means a vessel that exceeds 79 feet in length, is used primarily for recreation or pleasure, and has been previously sold by a manufacturer or dealer to a retail consumer.
(c) Deferral of duty
At the time of importation of any large yacht, if such large yacht is imported for sale at a boat show in the United States and is otherwise dutiable, duties shall not be assessed and collected if the importer of record—
(1) certifies to the Customs Service that the large yacht is imported pursuant to this section for sale at a boat show in the United States; and
(2) posts a bond, which shall have a duration of 6 months after the date of importation, in an amount equal to twice the amount of duty on the large yacht that would otherwise be imposed under subheading 8903.91.00 or 8903.92.00 of the Harmonized Tariff Schedule of the United States.
(d) Procedures upon sale
(1) 1 Deposit of duty
If any large yacht (which has been imported for sale at a boat show in the United States with the deferral of duties as provided in this section) is sold within the 6-month period after importation—
(A) entry shall be completed and duty (calculated at the applicable rates provided for under subheading 8903.91.00 or 8903.92.00 of the Harmonized Tariff Schedule of the United States and based upon the value of the large yacht at the time of importation) shall be deposited with the Customs Service; and
(B) the bond posted as required by subsection (c)(2) shall be returned to the importer.
(e) Procedures upon expiration of bond period
(1) In general
If the large yacht entered with deferral of duties is neither sold nor exported within the 6-month period after importation—
(A) entry shall be completed and duty (calculated at the applicable rates provided for under subheading 8903.91.00 or 8903.92.00 of the Harmonized Tariff Schedule of the United States and based upon the value of the large yacht at the time of importation) shall be deposited with the Customs Service; and
(B) the bond posted as required by subsection (c)(2) shall be returned to the importer.
(2) Additional requirements
No extensions of the bond period shall be allowed. Any large yacht exported in compliance with the bond period may not be reentered for purposes of sale at a boat show in the United States (in order to receive duty deferral benefits) for a period of 3 months after such exportation.
(f) Regulations
The Secretary of the Treasury is authorized to make such rules and regulations as may be necessary to carry out the provisions of this section.
(June 17, 1930, ch. 497, title IV, §484b, as added
Editorial Notes
References in Text
The Harmonized Tariff Schedule of the United States, referred to in subsecs. (c)(2), (d)(1)(A), and (e)(1)(A), is not set out in the Code. See Publication of Harmonized Tariff Schedule note set out under
Statutory Notes and Related Subsidiaries
Effective Date
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
1 So in original. No par. (2) has been enacted.
§1485. Declaration
(a) Requirement; form and contents
Every importer of record making an entry under the provisions of
(1) Whether the merchandise is imported in pursuance of a purchase or an agreement to purchase, or whether it is imported otherwise than in pursuance of a purchase or agreement to purchase;
(2) That the prices set forth in the invoice are true, in the case of merchandise purchased or agreed to be purchased; or in the case of merchandise secured otherwise than by purchase or agreement to purchase, that the statements in such invoice as to value or price are true to the best of his knowledge and belief;
(3) That all other statements in the invoice or other documents filed with the entry, or in the entry itself, are true and correct; and
(4) That he will produce at once to the appropriate customs officer any invoice, paper, letter, document, or information received showing that any such prices or statements are not true or correct.
(b) Books and periodicals
The Secretary of the Treasury is authorized to prescribe regulations for one declaration in the case of books, magazines, newspapers, and periodicals published and imported in successive parts, numbers, or volumes, and entitled to free entry.
(c) Agents
In the event that an entry is made by an agent under the provisions of
(d) Liability of importer of record for increased duties
An importer of record shall not be liable for any additional or increased duties if (1) he declares at the time of entry that he is not the actual owner of the merchandise, (2) he furnishes the name and address of such owner, and (3) within ninety days from the date of entry he produces a declaration of such owner conditioned that he will pay all additional and increased duties, under such regulations as the Secretary of the Treasury may prescribe. Such owner shall possess all the rights of an importer of record.
(e) Separate forms for purchase and nonpurchase importations
The Secretary of the Treasury shall prescribe separate forms for the declaration in the case of merchandise which is imported in pursuance of a purchase or agreement to purchase and merchandise which is imported otherwise than in pursuance of a purchase or agreement to purchase.
(f) Deceased or insolvent persons; partnerships and corporations
Whenever such merchandise is consigned to a deceased person, or to an insolvent person who has assigned the same for the benefit of his creditors, the executor or administrator, or the assignee of such person or trustee in a case under title 11, shall be considered as the importer of record; when consigned to a partnership the declaration of one of the partners only shall be required, and when consigned to a corporation such declaration may be made by any officer of such corporation. Whether the importer of record is an individual, a partnership, or a corporation, the declaration may be made by any person who has knowledge of the facts and who is specifically authorized by such individual, a member of such partnership, or an officer of such corporation to make such declaration.
(g) Exported merchandise returned as undeliverable
With respect to any importation of merchandise to which General Headnote 4(e) of the Harmonized Tariff Schedule of the United States applies, any person who gained any benefit from, or met any obligation to, the United States as a result of the prior exportation of such merchandise shall, in accordance with regulations prescribed by the Secretary, within a reasonable time inform the Customs Service of the return of the merchandise.
(June 17, 1930, ch. 497, title IV, §485,
Editorial Notes
References in Text
The Harmonized Tariff Schedule of the United States, referred to in subsec. (g), is not set out in the Code. See Publication of Harmonized Tariff Schedule note set out under
Prior Provisions
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, §485,
Prior provisions for a declaration to be filed when merchandise was entered by invoice, were contained in the Customs Administrative Act of June 10, 1890, ch. 407, §5,
R.S. §2786, requiring entries to be verified by oath, was superseded by the Customs Administrative Act of June 10, 1890, ch. 407, §§4, 5, 22,
R.S. §2841 prescribed the forms of oaths of which one, according to the nature of the case, was required to be administered by the collector at the time of the entry of merchandise by invoice. It was modified by act May 1, 1876, ch. 89, §2,
The provisions for the abolition of fees and oaths on entry of goods, made by the Customs Administrative Act of June 10, 1890, ch. 407, §22,
Act May 1, 1876, ch. 89, §2,
R.S. §2849, relative to oaths when merchandise belonged in part to a resident of the United States and in part to a non-resident was superseded in part by the Customs Administrative Act of June 10, 1890, ch. 407, §§5, 22, 29,
Prior provisions requiring a bond to be taken when entry was made by an agent, factor, or person other than the owner or ultimate consignee, and prescribing the conditions, etc., of the bond, and the circumstances under which it might be canceled with a proviso authorizing the taking of a general penal bond, were contained in R.S. §2787, as amended by act Mar. 2, 1905, ch. 1306,
Provisions concerning the statement to be presented to the collector when merchandise entered for customs duty had been consigned for sale to a person, agent, partner, or consignee, were contained in act Oct. 3, 1913, ch. 16, §III, J,
A prior provision relative to oaths to invoices when merchandise belonged to estates of deceased persons or of persons insolvent was contained in R.S. §2846, which was superseded, in part, by the abolition of all oaths administered by officers of the customs, except as provided therein, by the Customs Administrative Act of June 10, 1890, ch. 407, §22,
Amendments
1993—Subsec. (a).
Subsec. (d).
Subsec. (g).
1983—Subsec. (a).
Subsec. (c).
Subsecs. (d), (f).
1978—Subsec. (f).
1970—Subsec. (a).
1938—Subsec. (f). Act June 25, 1938, changed the comma to a period after "such declaration may be made by any officer of such corporation", struck out "or by any other person specifically authorized by any officer of such corporation to make the same" after said comma, and inserted in lieu thereof a new sentence providing that whether the consignee is an individual, a partnership, or a corporation, the declaration may be made by any person having knowledge of the facts and authorized to make such declaration.
Statutory Notes and Related Subsidiaries
Effective Date of 1983 Amendment
Amendment by
Effective Date of 1978 Amendment
Amendment by
Effective Date of 1970 Amendment
For effective date of amendment by
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
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
§1486. Administration of oaths; verification of documents
(a) Customs officers
The following officers and employees may administer any oaths required or authorized by law or regulations promulgated thereunder in respect of any matter coming before such officers or employees in the performance of their official duties: (1) Any customs officer appointed by the President; (2) the chief assistant of any such officer, or any officer or employee of the customs field service designated for the purpose by such officer or by the Secretary of the Treasury; and (3) any officer or employee of the United States Customs Service designated for the purpose by the Secretary of the Treasury.
(b) Postmasters
The postmaster or assistant postmaster of the United States at any post office where customs officers are not stationed, is authorized to administer any oaths required to be made to statements in customs documents by importers of merchandise, not exceeding $100 in value, through the mails.
(c) No compensation
No compensation or fee shall be demanded or accepted for administering any oath under the provisions of this section.
(d) Verification in lieu of oath
The Secretary of the Treasury may by regulation prescribe that any document required by any law administered by the Customs Service to be under oath may be verified by a written declaration in such form as he shall prescribe, such declaration to be in lieu of the oath otherwise required.
(June 17, 1930, ch. 497, title IV, §486,
Editorial Notes
Amendments
1953—Subsec. (d). Act Aug. 8, 1953, amended section catchline generally and added subsec. (d). Prior to amendment, catchline read as follows: "Administration of oaths".
1953—Subsec. (d). Act Aug. 8, 1953, added subsec. (d).
Statutory Notes and Related Subsidiaries
Effective Date of 1953 Amendment; Savings Provision
Amendment by act Aug. 8, 1953, effective on and after thirtieth day following Aug. 8, 1953, and savings provision, see notes set out under
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
Executive Documents
Change of Name
"United States Customs Service" substituted in text for "Bureau of Customs" pursuant to Treasury Department Order 165–23, Apr. 4, 1973, eff. Aug. 1, 1973, 38 F.R. 13037. See, also,
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,
§1487. Value in entry; amendment
The importer of record or his agent may, under such regulations as the Secretary of the Treasury may prescribe, at the time entry is made, make in the entry such additions to or deductions from the cost or value given in the invoice as, in his opinion, may raise or lower the same to the value of such merchandise.
(June 17, 1930, ch. 497, title IV, §487,
Editorial Notes
Prior Provisions
Provisions somewhat similar to those in this section were contained in act Oct. 3, 1913, ch. 16, §III, I,
Provisions for addition to the invoice values made by R.S. §2900, were repealed by section 29 of the Customs Administrative Act.
Amendments
1983—
1953—Act Aug. 8, 1953, struck out "or at any time before the invoice or the merchandise has come under the observation of the appraiser for the purpose of appraisement," after "at the time entry is made,".
Statutory Notes and Related Subsidiaries
Effective Date of 1983 Amendment
Amendment by
Effective Date of 1953 Amendment; Savings Provision
Amendment by act Aug. 8, 1953, effective on and after thirtieth day following Aug. 8, 1953, and savings provision, see notes set out under
§1488. Repealed. Pub. L. 91–271, title II, §204(b), June 2, 1970, 84 Stat. 283
Section, act June 17, 1930, ch. 497, title IV, §488,
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
For effective date of repeal, see section 203 of
§1489. Repealed. Pub. L. 87–456, title III, §301(a), May 24, 1962, 76 Stat. 75
Section, acts June 17, 1930, ch. 497, title IV, §489,
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
For effective date of repeal, see section 501(a) of
§1490. General orders
(a) Incomplete entry
(1) Whenever—
(A) the entry of any imported merchandise is not made within the time provided by law or by regulation prescribed by the Secretary;
(B) the entry of imported merchandise is incomplete because of failure to pay the estimated duties, fees, or interest;
(C) in the opinion of the Customs Service, the entry of imported merchandise cannot be made for want of proper documents or other cause; or
(D) the Customs Service believes that any merchandise is not correctly and legally invoiced;
the carrier (unless subject to subsection (c)) shall notify the bonded warehouse of such unentered merchandise.
(2) After notification under paragraph (1), the bonded warehouse shall arrange for the transportation and storage of the merchandise at the risk and expense of the consignee. The merchandise shall remain in the bonded warehouse until—
(A) entry is made or completed and the proper documents are produced;
(B) the information and data necessary for entry are transmitted to the Customs Service pursuant to an authorized electronic data interchange system; or
(C) a bond is given for the production of documents or the transmittal of data.
(b) Request for possession by Customs
At the request of the consignee of any merchandise, or of the owner or master of the vessel or the person in charge of the vehicle in which the same is imported, any merchandise may be taken possession of by the Customs Service after the expiration of one day after the entry of the vessel or report of the vehicle and may be unladen and held at the risk and expense of the consignee until entry thereof is made.
(c) Government merchandise
Any imported merchandise that—
(1) is described in any of subparagraphs (A) through (D) of subsection (a)(1); and
(2) is consigned to, or owned by, the United States Government;
shall be stored and disposed of in accordance with such rules and procedures as the Secretary shall by regulation prescribe.
(June 17, 1930, ch. 497, title IV, §490,
Editorial Notes
Prior Provisions
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, §490,
Prior provisions authorizing the collector to take possession of, or store merchandise were contained in the following sections, all of which were repealed by act Sept. 21, 1922, ch. 356, title IV, §642,
R.S. §2789, authorizing the collector, when an entry was imperfect, to take the merchandise into his custody until the quantity, quality, or value could be ascertained;
R.S. §2840, providing that when the collector should suspect that merchandise was not invoiced at a sum equal to that for which it had usually been sold, he should take possession and retain the same until its value had been ascertained and the duties paid or secured;
R.S. §2926, providing that merchandise of which incomplete entry had been made, or entry without specification of particulars, should be conveyed to some warehouse or designated by the collector to remain until the particulars, cost or value should have been ascertained, and the duties paid or secured, and a permit for delivery granted;
R.S. §2963, providing that when merchandise had not been entered it should be deposited in a public warehouse, and there remain until an invoice was produced, but that it should not be construed to prohibit sales of merchandise to discharge duties and charges;
R.S. §2964, authorizing the collector to take possession of merchandise, and deposit it in public stores, or other stores to be agreed on, in case of failure or neglect to pay duties, or when the owner, etc., should make entry for warehousing;
R.S. §2965, providing for the storage in a public warehouse, or private bonded warehouse, of unclaimed merchandise required to be taken possession of by collectors, and making provision for payment of charges and expenses;
R.S. §2966, as amended by act June 26, 1884, ch. 121, §24,
A prior provision authorizing the collector to require a bond for the production of proof to enable the collector to ascertain the class or description of manufacture, or rate of duty to which merchandise was liable, was contained in R.S. §2925, which was also repealed by act Sept. 21, 1922, ch. 356, title IV, §642,
Amendments
1996—Subsec. (c)(1).
1993—Subsec. (a).
Subsec. (b).
Subsec. (c).
1970—
Statutory Notes and Related Subsidiaries
Effective Date of 1970 Amendment
For effective date of amendment by
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
§1491. Unclaimed merchandise; disposition of forfeited distilled spirits, wines and malt liquor
(a) Appraisal and sale of unclaimed merchandise
Any entered or unentered merchandise (except merchandise entered under
(b) Notice of title vesting in United States
At the end of the 6-month period referred to in subsection (a), the Customs Service may, in lieu of sale of the merchandise, provide notice to all known interested parties that the title to such merchandise shall be considered to vest in the United States free and clear of any liens or encumbrances, on the 30th day after the date of the notice unless, before such 30th day—
(1) the subject merchandise is entered or withdrawn for consumption; and
(2) payment is made of all duties, taxes, fees, transfer and storage charges, and other expenses that may have accrued thereon.
(c) Retention, transfer, destruction, or other disposition
If title to any merchandise vests in the United States by operation of subsection (b), such merchandise may be retained by the Customs Service for official use, transferred to any other Federal agency or to any State or local agency, destroyed, or otherwise disposed of in accordance with such regulations as the Secretary shall prescribe. All transfer and storage charges or expenses accruing on retained or transferred merchandise shall be paid by the receiving agency.
(d) Petition
Whenever any party, having lost a substantial interest in merchandise by virtue of title vesting in the United States under subsection (b), can establish such title or interest to the satisfaction of the Secretary within 30 days after the day on which title vests in the United States under subsection (b), or can establish to the satisfaction of the Secretary that the party did not receive notice under subsection (b), the Secretary may, upon receipt of a timely and proper petition and upon finding that the facts and circumstances warrant, pay such party out of the Treasury of the United States the amount the Secretary believes the party would have received under
(e) Appraisal and sale or other disposition of forfeited distilled spirits, wines, and malt liquor
All distilled spirits, wines, and malt liquor forfeited to the Government summarily or by order of court, under any provision of law administered by the United States Customs Service, shall be appraised and disposed of by—
(1) delivery to such Government agencies, as in the opinion of the Secretary have a need for such distilled spirits, wines, and malt liquor for medical, scientific, or mechanical purposes, or for any other official purpose for which appropriated funds may be expended by a Government agency:
(2) gifts to such eleemosynary institutions as, in the opinion of the Secretary, have a need for such distilled spirits, wines, and malt liquor for medical purposes;
(3) sale by Customs Service at public auction under such regulations as the Secretary shall prescribe, except that before making any such sale the Secretary shall determine that no Government agency or eleemosynary institution has established a need for such spirits, wines, and malt liquor under paragraph (1) or (2); or
(4) destruction.
(June 17, 1930, ch. 497, title IV, §491,
Editorial Notes
Prior Provisions
Provisions similar to those in this section were contained in R.S. §§2973, 2975 and 2976, all of which were superseded by act Sept. 21, 1922, ch. 356, title IV, §491,
Amendments
1996—Subsec. (a).
1993—Subsec. (a).
Subsecs. (b) to (d).
Subsec. (e).
1978—
1970—
1938—Act June 25, 1938, amended generally so much of this section as preceded "shall be considered unclaimed and abandoned".
Statutory Notes and Related Subsidiaries
Effective Date of 1970 Amendment
For effective date of amendment by
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
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
Executive Documents
Extension of One-Year Period
For extension of one year period prescribed in this section, see Proc. No. 2948, Oct. 12, 1951, 16 F.R. 10589, 65 Stat. c41, set out as a note under
Proc. No. 2599, Nov. 6, 1943, 8 F.R. 15359,
1 So in original. The word "in" probably should not appear.
§1492. Destruction of abandoned or forfeited merchandise
Except as provided in R.S. §3369 (relating to tobacco and snuff), and in section 901 of the Revenue Act of 1926 (relating to distilled spirits), any merchandise abandoned or forfeited to the Government under the preceding or any other provision of the customs laws, which is subject to internal revenue tax and which the Customs Service shall be satisfied will not sell for a sufficient amount to pay such taxes, shall be forthwith destroyed, retained for official use, or otherwise disposed of under regulations to be prescribed by the Secretary of the Treasury, instead of being sold at auction.
(June 17, 1930, ch. 497, title IV, §492,
Editorial Notes
References in Text
R.S. §3369, referred to in text, is covered by
Section 901 of Revenue Act of 1926, referred to in text, is covered by
Prior Provisions
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, §492,
Prior to its incorporation into the Code, this section read: "Except as provided in section 3369 of the Revised Statutes, as amended," etc. R.S. §3369, as amended by act Oct. 14, 1921, ch. 107,
Amendments
1993—
1970—
Statutory Notes and Related Subsidiaries
Effective Date of 1970 Amendment
For effective date of amendment by
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
§1493. Proceeds of sale
The surplus of the proceeds of sales under
(June 17, 1930, ch. 497, title IV, §493,
Editorial Notes
Prior Provisions
Provisions substantially similar in most respects to those in this section, with further provisions concerning the documents to be forwarded by the collector to the Treasury Department, were contained in R.S. §2974, which was superseded and more nearly assimilated to the present section by act Sept. 21, 1922, ch. 356, title IV, §493,
Amendments
1993—
1970—
Statutory Notes and Related Subsidiaries
Effective Date of 1970 Amendment
For effective date of amendment by
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
Appropriations
Act June 26, 1934, ch. 756, §2,
§1494. Expense of weighing and measuring
In all cases in which the invoice or entry does not state the weight, quantity, or measure of the merchandise, the expense of ascertaining the same shall be collected from the importer of record before its release from customs custody.
(June 17, 1930, ch. 497, title IV, §494,
Editorial Notes
Prior Provisions
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, §494,
A prior provision requiring merchandise to be weighed, gauged or measured at the expense of the owner, agent or consignee, in cases in which the invoice or entry did not contain the weight, quantity or measure was contained in R.S. §2920, prior to repeal by act Sept. 21, 1922, ch. 356, title IV, §642,
Amendments
1983—
Statutory Notes and Related Subsidiaries
Effective Date of 1983 Amendment
Amendment by
§1495. Partnership bond
When any bond is required by law or regulations to be executed by any partnership for any purpose connected with the transaction of business at any customhouse, the execution of such bond by any member of such partnership shall bind the other partners in like manner and to the same extent as if such other partners had personally joined in the execution, and an action or suit may be instituted on such bond against all partners as if all had executed the same.
(June 17, 1930, ch. 497, title IV, §495,
Editorial Notes
Prior Provisions
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, §495,
Provisions substantially similar to those in this section, except that they applied to bonds for the payment of duties or for any other purpose connected with the general transaction of business at any customs house, were contained in act June 20, 1876, ch. 136,
§1496. Examination of baggage
The appropriate customs officer may cause an examination to be made of the baggage of any person arriving in the United States in order to ascertain what articles are contained therein and whether subject to duty, free of duty, or prohibited notwithstanding a declaration and entry therefor has been made.
(June 17, 1930, ch. 497, title IV, §496,
Editorial Notes
Prior Provisions
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, §496,
Amendments
1970—
Statutory Notes and Related Subsidiaries
Effective Date of 1970 Amendment
For effective date of amendment by
§1496a. Clearance restrictions of individuals returning from abroad; special circumstances; "baggage and effects" defined
Except as otherwise provided by law, no individual returning to the United States from abroad shall be—
(1) entitled to the admission of his or her baggage and effects free of duty without entry; or
(2) entitled to expedited customs examination and clearance of his or her baggage and effects.
Paragraph (2) shall not apply to individuals in special circumstances (including being seriously ill or infirm, having been summoned by news of affliction or disaster, and accompanying the body of a deceased relative). For purposes of this section, the term "baggage and effects" means any article which was in the possession of the individual while abroad and is being imported in connection with his or her arrival and is intended for his or her bona fide personal or household use. Such term does not include any article imported as an accommodation to others or for sale or other commercial use.
(
Editorial Notes
Codification
Section was enacted as part of Customs Procedural Reform and Simplification Act of 1978, and not as part of Tariff Act of 1930 which comprises this chapter.
Statutory Notes and Related Subsidiaries
Clearance Procedures Study; Report to Congressional Committees
§1497. Penalties for failure to declare
(a) In general
(1) Any article which—
(A) is not included in the declaration and entry as made or transmitted; and
(B) is not mentioned before examination of the baggage begins—
(i) in writing by such person, if written declaration and entry was required, or
(ii) orally, if written declaration and entry was not required;
shall be subject to forfeiture and such person shall be liable for a penalty determined under paragraph (2) with respect to such article.
(2) The amount of the penalty imposed under paragraph (1) with respect to any article is equal to—
(A) if the article is a controlled substance, either $500 or an amount equal to 1,000 percent of the value of the article, whichever amount is greater; and
(B) if the article is not a controlled substance, the value of the article.
(b) Value of controlled substances
(1) Notwithstanding any other provision of this chapter, the value of any controlled substance shall, for purposes of this section, be equal to the amount determined by the Secretary in consultation with the Attorney General of the United States, to be equal to the price at which such controlled substance is likely to be illegally sold to the consumer of such controlled substance.
(2) The Secretary and the Attorney General of the United States shall establish a method of determining the price at which each controlled substance is likely to be illegally sold to the consumer of such controlled substance.
(June 17, 1930, ch. 497, title IV, §497,
Editorial Notes
Prior Provisions
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, §497,
A prior provision for forfeiture of any article subject to duty found in baggage, and not mentioned to the collector before whom entry was made, and for a penalty of treble the value of the article, was contained in R.S. §2802, prior to repeal by act Sept. 21, 1922, ch. 356, title IV, §642,
Amendments
1993—Subsec. (a)(1)(A).
Subsec. (a)(2)(A).
1988—Subsec. (a)(2)(A).
1986—
§1498. Entry under regulations
(a) Authorized for certain merchandise
The Secretary of the Treasury is authorized to prescribe rules and regulations for the declaration and entry of—
(1) Merchandise, when—
(A) the aggregate value of the shipment does not exceed an amount specified by the Secretary by regulation, but not more than $2,500; or
(B) different commercial facilitation and risk considerations that may vary for different classes or kinds of merchandise or different classes of transactions may dictate;
(2) Products of the United States, when the aggregate value of the shipment does not exceed such amounts as the Secretary may prescribe and the products are imported.
(A) for the purposes of repair or alteration prior to reexportation, or
(B) after having been either rejected or returned by the foreign purchaser to the United States for credit;
(3) Merchandise damaged on the voyage of importation, by fire or through marine casualty or any other cause, without fault on the part of the shipper;
(4) Merchandise recovered from a wrecked or stranded vessel;
(5) Household effects used abroad and personal effects, not imported in pursuance of a purchase or agreement for purchase and not intended for sale;
(6) Articles sent by persons in foreign countries as gifts to persons in the United States;
(7) Articles carried on the person or contained in the baggage of a person arriving in the United States;
(8) Tools of trade of a person arriving in the United States;
(9) Personal effects of citizens of the United States who have died in a foreign country;
(10) Merchandise within the provisions of sections 1465 1 and 1466 of this title (relating to supplies, repairs, and equipment on vessels and railway cars) at the first port of arrival;
(11) Merchandise when in the opinion of the Secretary of the Treasury the value thereof cannot be declared; and
(12) Merchandise within the provisions of paragraph 1631 of
(b) Application of general provisions
The Secretary of the Treasury is authorized to include in such rules and regulations any of the provisions of
(June 17, 1930, ch. 497, title IV, §498,
Editorial Notes
References in Text
Prior Provisions
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, §498,
Provision for an entry, separate from that of other merchandise, of wearing apparel, personal baggage, and tools and implements of a mechanical trade, was made by R.S. §2799, which also prescribed the contents of such entry, and of the accompanying oath. R.S. §2800 provided for a bond when the person making entry was not the owner. R.S. §2801 provided for a landing permit, and for an examination of baggage when deemed proper by the collector and naval officer, and for entry of articles not exempt from duty. All of these sections were repealed by act Sept. 21, 1922, ch. 356, title IV, §642,
Amendments
1993—Subsec. (a)(1).
"(A) chapters 50 through 63;
"(B) chapters 39 through 43, 61 through 65, 67 and 95; and
"(C) subchapters III and IV of
of the Harmonized Tariff Schedule of the United States, or to any other article for which formal entry is required without regard to value.;".
Subsec. (a)(2).
1988—Subsec. (a)(1).
"(A) schedule 3,
"(B) parts 1, 4A, 7B, 12A, 12D, and 13B of schedule 7, and
"(C) parts 2 and 3 of the Appendix,".
1984—Subsec. (a)(1).
1980—Subsec. (a).
1953—Subsec. (a)(1). Act Aug. 8, 1953, §16(d), increased valuation figure with respect to informal entries from $100 to $250, and inserted provisions with respect to possible variation for different classes or kinds of merchandise and different classes of transactions.
Subsec. (a)(11). Act Aug. 8, 1953, §16(e), substituted "paragraph 1631 of
Statutory Notes and Related Subsidiaries
Effective Date of 1988 Amendment
Amendment by
Effective Date of 1984 Amendment
Amendment by
Effective Date of 1953 Amendment; Savings Provision
Amendment by act Aug. 8, 1953, effective on and after thirtieth day following Aug. 8, 1953, and savings provision, see notes set out under
Customs Declarations; Proximity of Livestock
1 See References in Text note below.
§1499. Examination of merchandise
(a) Entry examination
(1) In general
Imported merchandise that is required by law or regulation to be inspected, examined, or appraised shall not be delivered from customs custody (except under such bond or other security as may be prescribed by the Secretary to assure compliance with all applicable laws, regulations, and instructions which the Secretary or the Customs Service is authorized to enforce) until the merchandise has been inspected, appraised, or examined and is reported by the Customs Service to have been truly and correctly invoiced and found to comply with the requirements of the laws of the United States.
(2) Examination
The Customs Service—
(A) shall designate the packages or quantities of merchandise covered by any invoice or entry which are to be opened and examined for the purpose of appraisement or otherwise;
(B) shall order such packages or quantities to be sent to such place as is designated by the Secretary by regulation for such purpose;
(C) may require such additional packages or quantities as the Secretary considers necessary for such purpose; and
(D) shall inspect a sufficient number of shipments, and shall examine a sufficient number of entries, to ensure compliance with the laws enforced by the Customs Service.
(3) Unspecified articles
If any package contains any article not specified in the invoice or entry and, in the opinion of the Customs Service, the article was omitted from the invoice or entry—
(A) with fraudulent intent on the part of the seller, shipper, owner, agent, importer of record, or entry filer, the contents of the entire package in which such article is found shall be subject to seizure; or
(B) without fraudulent intent, the value of the article shall be added to the entry and the duties, fees, and taxes thereon paid accordingly.
(4) Deficiency
If a deficiency is found in quantity, weight, or measure in the examination of any package, the person finding the deficiency shall make a report thereof to the Customs Service. The Customs Service shall make allowance for the deficiency in the liquidation of duties.
(5) Information required for release
If an examination is conducted, any information required for release shall be provided, either electronically or in paper form, to the Customs Service at the port of examination. The absence of such information does not limit the authority of the Customs Service to conduct an examination.
(b) Testing laboratories
(1) Accreditation of private testing laboratories
The Customs Service shall establish and implement a procedure, under regulations promulgated by the Secretary, for accrediting private laboratories within the United States which may be used to perform tests (that would otherwise be performed by Customs Service laboratories) to establish the characteristics, quantities, or composition of imported merchandise. Such regulations—
(A) shall establish the conditions required for the laboratories to receive and maintain accreditation for purposes of this subsection;
(B) shall establish the conditions regarding the suspension and revocation of accreditation, which may include the imposition of a monetary penalty not to exceed $100,000 and such penalty is in addition to the recovery, from a gauger or laboratory accredited under paragraph (1), of any loss of revenue that may have occurred, but the Customs Service—
(i) may seek to recover lost revenue only in cases where the gauger or laboratory intentionally falsified the analysis or gauging report in collusion with the importer; and
(ii) shall neither assess penalties nor seek to recover lost revenue because of a good faith difference of professional opinion; and
(C) may provide for the imposition of a reasonable charge for accreditation and periodic reaccreditation.
The collection of any charge for accreditation and reaccreditation under this section is not prohibited by
(2) Appeal of adverse accreditation decisions
A laboratory applying for accreditation, or that is accredited, under this section may contest any decision or order of the Customs Service denying, suspending, or revoking accreditation, or imposing a monetary penalty, by commencing an action in accordance with
(3) Testing by accredited laboratories
When requested by an importer of record of merchandise, the Customs Service shall authorize the release to the importer of a representative sample of the merchandise for testing, at the expense of the importer, by a laboratory accredited under paragraph (1). The testing results from a laboratory accredited under paragraph (1) that are submitted by an importer of record with respect to merchandise in an entry shall, in the absence of testing results obtained from a Customs Service laboratory, be accepted by the Customs Service if the importer of record certifies that the sample tested was taken from the merchandise in the entry. Nothing in this subsection shall be construed to limit in any way or preclude the authority of the Customs Service to test or analyze any sample or merchandise independently.
(4) Availability of testing procedure, methodologies, and information
Testing procedures and methodologies used by the Customs Service, and information resulting from any testing conducted by the Customs Service, shall be made available as follows:
(A) Testing procedures and methodologies shall be made available upon request to any person unless the procedures or methodologies are—
(i) proprietary to the holder of a copyright or patent related to such procedures or methodologies, or
(ii) developed by the Customs Service for enforcement purposes.
(B) Information resulting from testing shall be made available upon request to the importer of record and any agent thereof unless the information reveals information which is—
(i) proprietary to the holder of a copyright or patent; or
(ii) developed by the Customs Service for enforcement purposes.
(5) Miscellaneous provisions
For purposes of this subsection—
(A) any reference to a private laboratory includes a reference to a private gauger; and
(B) accreditation of private laboratories extends only to the performance of functions by such laboratories that are within the scope of those responsibilities for determinations of the elements relating to admissibility, quantity, composition, or characteristics of imported merchandise that are vested in, or delegated to, the Customs Service.
(c) Detentions
Except in the case of merchandise with respect to which the determination of admissibility is vested in an agency other than the Customs Service, the following apply:
(1) In general
Within the 5-day period (excluding weekends and holidays) following the date on which merchandise is presented for customs examination, the Customs Service shall decide whether to release or detain the merchandise. Merchandise which is not released within such 5-day period shall be considered to be detained merchandise.
(2) Notice of detention
The Customs Service shall issue a notice to the importer or other party having an interest in detained merchandise no later than 5 days, excluding weekends and holidays, after the decision to detain the merchandise is made. The notice shall advise the importer or other interested party of—
(A) the initiation of the detention;
(B) the specific reason for the detention;
(C) the anticipated length of the detention;
(D) the nature of the tests or inquiries to be conducted; and
(E) the nature of any information which, if supplied to the Customs Service, may accelerate the disposition of the detention.
(3) Testing results
Upon request by the importer or other party having an interest in detained merchandise, the Customs Service shall provide the party with copies of the results of any testing conducted by the Customs Service on the merchandise and a description of the testing procedures and methodologies (unless such procedures or methodologies are proprietary to the holder of a copyright or patent or were developed by the Customs Service for enforcement purposes). The results and test description shall be in sufficient detail to permit the duplication and analysis of the testing and the results.
(4) Seizure and forfeiture
If otherwise provided by law, detained merchandise may be seized and forfeited.
(5) Effect of failure to make determination
(A) The failure by the Customs Service to make a final determination with respect to the admissibility of detained merchandise within 30 days after the merchandise has been presented for customs examination, or such longer period if specifically authorized by law, shall be treated as a decision of the Customs Service to exclude the merchandise for purposes of
(B) For purposes of
(C) Notwithstanding
(June 17, 1930, ch. 497, title IV, §499,
Editorial Notes
Prior Provisions
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, §499,
A prior provision prohibiting delivery of merchandise liable to be inspected or appraised, until it had been inspected or appraised, or until the packages sent to be inspected or appraised, should be found correctly invoiced, and be so reported, with a further provision as to the taking of bonds conditioned for delivery of the merchandise, and the forfeiture of such bonds, was contained in R.S. §2899.
Provisions substantially similar to those in this section concerning the number of packages to be examined (not including the provision for designation of a less number by the Secretary of the Treasury) and concerning packages found to contain articles not specified in the invoice, with a further provision for remission of the forfeiture, were contained in R.S. §2901.
A prior provision, concerning deficiencies somewhat similar to that in this section, was contained in R.S. §2921.
A special provision concerning the number of packages to be examined and appraised at the port of New York was contained in R.S. §2939.
A provision concerning returns by weighers, gaugers, and measurers, was contained in R.S. §2890.
All of the foregoing sections of the Revised Statutes were repealed by act Sept. 21, 1922, ch. 356, title IV, §642,
Amendments
1993—
1970—
1938—Act June 25, 1938, amended section generally and among other changes inserted provision relating to invalidity of appraisements made after effective date of Customs Administrative Act of 1938.
Statutory Notes and Related Subsidiaries
Effective Date of 1970 Amendment
For effective date of amendment by
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
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
Existing Laboratories
Executive Documents
Transfer of Functions
Functions of all other 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,
§1500. Appraisement, classification, and liquidation procedure
The Customs Service shall, under rules and regulations prescribed by the Secretary—
(a) fix the final appraisement of merchandise by ascertaining or estimating the value thereof, under
(b) fix the final classification and rate of duty applicable to such merchandise;
(c) fix the final amount of duty to be paid on such merchandise and determine any increased or additional duties, taxes, and fees due or any excess of duties, taxes, and fees deposited;
(d) liquidate the entry and reconciliation, if any, of such merchandise; and
(e) give or transmit, pursuant to an electronic data interchange system, notice of such liquidation to the importer, his consignee, or agent in such form and manner as the Secretary shall by regulation prescribe.
(June 17, 1930, ch. 497, title IV, §500,
Editorial Notes
Prior Provisions
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, §500,
Provisions dealing with the subject matter of subdivision (a) of this section were contained in act Oct. 3, 1913, ch. 16, §III, K,
R.S. §§2609, 2610, relative to merchant appraisers, were superseded by the provisions relating to appraisers and appraisements in the Customs Administrative Act of June 10, 1890, ch. 407,
R.S. §2902 prescribed the mode of appraisal of merchandise, prior to repeal by the Customs Administrative Act of June 10, 1890, ch. 407, §29,
R.S. §2911 required appraisers to adopt the value of the best article in a package containing articles wholly or in part of wool or cotton of similar kind but different quality, charged at an average price, and R.S. §2912 related to appraisal of wool of different qualities when imported in the same bale, bag, or package, and of bales of different qualities when embraced in the same invoice, prior to repeal by act Sept. 21, 1922, ch. 356, title IV, §642,
R.S. §2945 imposed a penalty on any merchant chosen by the collector to make any appraisement required under any act respecting imports and tonnage, who should, after due notice, decline or neglect to assess at such appraisement. This section was repealed by the Customs Administrative Act of June 10, 1890, ch. 407, §29,
R.S. §2946 related to the ascertainment of value at ports where there were no appraisers, prior to repeal by section 642 of the act of Sept. 21, 1922, ch. 356.
A prior provision similar to subdivision (b) was contained in act Oct. 3, 1913, ch. 16, §III, M,
An earlier provision on the subject was contained in R.S. §2929, prior to repeal by Customs Administrative Act of June 10, 1890, ch. 407, §29,
Somewhat similar to subdivision (d), R.S. §2943 provided that one of the assistant appraisers at the port of New York should be detailed for the supervision of examination of merchandise damaged on the voyage of importation, and to make examinations and appraisals and to report, etc. It was repealed, with R.S. §2927, which provided for appraisal of such goods, and other sections, by the Customs Administrative Act of June 10, 1890, ch. 407, §29,
Amendments
1993—
Subd. (a).
Subd. (b).
Subd. (c).
Subds. (d) and (e).
"(d) liquidate the entry of such merchandise; and
"(e) give notice of such liquidation to the importer, his consignee, or agent in such form and manner as the Secretary shall prescribe in such regulations."
1979—Subd. (a).
1970—
1956—Subd. (f). Act Aug. 2, 1956, struck out "take the oath," before "perform all the duties" in second sentence, and struck out comma after "perform all duties".
Statutory Notes and Related Subsidiaries
Effective Date of 1979 Amendment
Amendment by
Effective Date of 1970 Amendment
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
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,
§1501. Voluntary reliquidations by U.S. Customs and Border Protection
A liquidation made in accordance with
(June 17, 1930, ch. 497, title IV, §501,
Editorial Notes
Prior Provisions
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, §501,
Prior provisions for appeals to reappraisement and for a further appeal to be assigned to a board of general appraisers, with further provisions as to the fee to be paid, the proceedings on appeal, and the conclusiveness of decisions, were contained in act Oct. 3, 1913, ch. 16, §III, M,
The provisions of section III, M, of the 1913 act, were substituted for provisions of the same nature made by the Customs Administrative Act of June 10, 1890, ch. 407, §13,
Provisions similar to some extent to those in section 13 of the Customs Administrative Act of 1890 were contained in R.S. §§2929, 2930, prior to repeal by section 29 of that Act.
R.S. §2950 provided that the certificate of the appraiser should be deemed to be the appraisement. It was superseded by the provisions relating to appraisers made by the Customs Administrative Act of June 10, 1890, ch. 407, §13, amended by the Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, §28, and the Underwood Tariff Act of Oct. 3, 1913, ch. 16, §III, M,
Amendments
2016—
2004—
1993—
1970—
1953—Subsec. (a). Act. Aug. 8, 1953, inserted cl. (3) and "including all determinations entering into the same," in second sentence, and struck out third sentence which provided that "No such appeal filed by the consignee or his agent shall be deemed valid, unless he has complied with all the provisions of this chapter relating to the entry and appraisement of such merchandise".
1948—Subsec. (a). Act June 25, 1948, struck out fourth sentence and substituted new fourth sentence, and repealed the fifth, sixth, seventh, and eighth sentences dealing with review by Customs Court of Reappraisements of this material. See
Subsecs. (b) and (c), relating to practice and procedure in Customs Court, were repealed by Act June 25, 1948. See
1938—Act June 25, 1938, designated paragraphs as subsecs. (a) and (b) and added subsec. (c).
Statutory Notes and Related Subsidiaries
Effective Date of 2004 Amendment
Amendment by
Effective Date of 1970 Amendment
For effective date of amendment by
Effective Date of 1953 Amendment; Savings Provision
Amendment by act Aug. 8, 1953, effective on and after thirtieth day following Aug. 8, 1953, and savings provision, see notes set out under
Effective Date of 1948 Amendment
Act June 25, 1948, ch. 646, §38,
Effective Date of 1938 Amendment
Amendment by act June 25, 1938, effective on thirtieth day following June 25, 1938, except as otherwise specially provided, see section 37 of act June 25, 1938, set out as a note under
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
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,
§1502. Regulations for appraisement and classification
(a) Powers of Secretary of the Treasury
The Secretary of the Treasury shall establish and promulgate such rules and regulations not inconsistent with the law (including regulations establishing procedures for the issuance of binding rulings prior to the entry of the merchandise concerned), and may disseminate such information as may be necessary to secure a just, impartial, and uniform appraisement of imported merchandise and the classification and assessment of duties thereon at the various ports of entry. The Secretary may direct any customs officer to go from one port of entry to another for the purpose of appraising or classifying or assisting in appraising or classifying merchandise imported at any port, and may direct any customs officer at any port to review entries of merchandise filed at any other port.
(b) Duties of customs officers
It shall be the duty of all officers of the customs to execute and carry into effect all instructions of the Secretary of the Treasury relative to the execution of the revenue laws; and in case any difficulty arises as to the true construction or meaning of any part of the revenue laws, the decision of the Secretary shall be binding upon all officers of the customs.
(June 17, 1930, ch. 497, title IV, §502,
Amendment of Section
For termination of amendment by section 501(c) of
Editorial Notes
Prior Provisions
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, §502,
A prior provision, authorizing the Secretary of the Treasury to direct appraisers for any collection district, to attend in any other collection district, was contained in R.S. §2947. Prior provisions requiring the Secretary to establish rules and regulations to secure a just, faithful, and impartial appraisal, just and proper entries, and to report such rules and regulations to the next session of Congress, were contained in R.S. §2949. Both of these sections were repealed by act Sept. 21, 1922, ch. 356, title IV, §642,
Provisions similar to those in subsec. (b) of this section, except that reversal or modification was permitted in concurrence with a judicial decision of a circuit or district court, instead of a final decision of the Board of General Appraisers, were contained in act Mar. 3, 1875, ch. 136, §2,
Provisions almost identical with those in subsec. (c) of this section were contained in R.S. §2652, prior to repeal by act Sept. 21, 1922, ch. 356, title IV, §642,
Amendments
1993—Subsec. (a).
Subsec. (b).
Subsec. (c).
1988—Subsec. (b).
1980—Subsec. (b).
1970—Subsec. (a).
Statutory Notes and Related Subsidiaries
Effective Date of 1993 Amendment
Amendment by section 412(a) of
Amendment by section 640 of
Effective and Termination Dates of 1988 Amendment
Amendment by
Effective Date of 1980 Amendment
Amendment by
Effective Date of 1970 Amendment
For effective date of amendment by
Executive Documents
Transfer of Functions
Functions of Secretary of the Treasury under subsec. (a) of this section, insofar as subsec. (a) of this section provides authority to issue regulations and disseminate information and insofar as Secretary of the Treasury had responsibility under
Functions of Secretary of the Treasury under subsec. (b) of this section, with respect to functions transferred to Secretary of Commerce in
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,
§1503. Dutiable value
Except as provided in section 1520(c) 1 of this title (relating to reliquidations on the basis of authorized corrections of errors) or
(June 17, 1930, ch. 497, title IV, §503,
Editorial Notes
References in Text
Prior Provisions
Provisions somewhat similar to those in subsecs. (a) and (b) were contained in act Sept. 21, 1922, ch. 356, title IV, §503,
A provision for assessment of duty on merchandise of different values when invoiced at an average price, was contained in R.S. §2910, prior to repeal by act Sept. 21, 1922, ch. 356, title IV, §642,
Amendments
1980—
1970—
1953—Subsec. (a). Act Aug. 8, 1953, struck out "and in subdivision (b) of this section" after reference to
Subsecs. (b), (c). Act Aug. 8, 1953, redesignated subsec. (c) as (b). Former subsec. (b), which related to entries pending reappraisement, was repealed by act Aug. 8, 1953.
Statutory Notes and Related Subsidiaries
Effective Date of 1980 Amendment
Amendment by
Effective Date of 1970 Amendment
For effective date of amendment by
Effective Date of 1953 Amendment; Savings Provision
Amendment by act Aug. 8, 1953, effective on and after the thirtieth day following Aug. 8, 1953, and savings provision, see notes set out under
1 See References in Text note below.
§1503a. Repealed. Aug. 8, 1953, ch. 397, §18(e), 67 Stat. 518
Section, act July 12, 1932, ch. 473,
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
§1504. Limitation on liquidation
(a) Liquidation
(1) Entries for consumption
Unless an entry of merchandise for consumption is extended under subsection (b) of this section or suspended as required by statute or court order, except as provided in
(A) the date of entry of such merchandise,
(B) the date of the final withdrawal of all such merchandise covered by a warehouse entry,
(C) the date of withdrawal from warehouse of such merchandise for consumption if, pursuant to regulations issued under
(D) if a reconciliation is filed, or should have been filed, the date of the filing under
(E) 1 if a reconfigured entry is filed under an import activity summary statement, the date the import activity summary statement is filed or should have been filed, whichever is earlier;
shall be deemed liquidated at the rate of duty, value, quantity, and amount of duties asserted by the importer of record. Notwithstanding
(2) Entries or claims for drawback
(A) In general
Except as provided in subparagraph (B) or (C), unless an entry or claim for drawback is extended under subsection (b) or suspended as required by statute or court order, an entry or claim for drawback not liquidated within 1 year from the date of entry or claim shall be deemed liquidated at the drawback amount asserted by the claimant or claim. Notwithstanding
(B) Unliquidated imports
An entry or claim for drawback whose designated or identified import entries have not been liquidated and become final within the 1-year period described in subparagraph (A), or within the 1-year period described in subparagraph (C), shall be deemed liquidated upon the deposit of estimated duties on the unliquidated imported merchandise, and upon the filing with the Customs Service of a written request for the liquidation of the drawback entry or claim. Such a request must include a waiver of any right to payment or refund under other provisions of law. The Secretary of the Treasury shall prescribe any necessary regulations for the purpose of administering this subparagraph.
(C) Exception
An entry or claim for drawback filed before December 3, 2004, the liquidation of which is not final as of December 3, 2004, shall be deemed liquidated on the date that is 1 year after December 3, 2004, at the drawback amount asserted by the claimant at the time of the entry or claim.
(3) Payments or refunds
Payment or refund of duties owed pursuant to paragraph (1) or (2) shall be made to the importer of record or drawback claimant, as the case may be, not later than 90 days after liquidation.
(b) Extension
The Secretary of the Treasury may extend the period in which to liquidate an entry if—
(1) the information needed for the proper appraisement or classification of the imported or withdrawn merchandise, or for determining the correct drawback amount, or for ensuring compliance with applicable law, is not available to the Customs Service; or
(2) the importer of record or drawback claimant, as the case may be, requests such extension and shows good cause therefor.
The Secretary shall give notice of an extension under this subsection to the importer of record or drawback claimant, as the case may be, and the surety of such importer of record or drawback claimant. Notice shall be in such form and manner (which may include electronic transmittal) as the Secretary shall by regulation prescribe. Any entry the liquidation of which is extended under this subsection shall be treated as having been liquidated at the rate of duty, value, quantity, and amount of duty asserted by the importer of record, or the drawback amount asserted by the drawback claimant, at the expiration of 4 years from the applicable date specified in subsection (a).
(c) Notice of suspension
If the liquidation of any entry is suspended, the Secretary shall by regulation require that notice of the suspension be provided, in such manner as the Secretary considers appropriate, to the importer of record or drawback claimant, as the case may be, and to any authorized agent and surety of such importer of record or drawback claimant.
(d) Removal of suspension
Except as provided in
(June 17, 1930, ch. 497, title IV, §504, as added
Editorial Notes
Prior Provisions
A prior section 1504, act June 17, 1930, ch. 497, title IV, §504,
Amendments
2004—
Subsec. (a).
"(1) the date of entry of such merchandise;
"(2) the date of the final withdrawal of all such merchandise covered by a warehouse entry;
"(3) the date of withdrawal from warehouse of such merchandise for consumption where, pursuant to regulations issued under
"(4) if a reconciliation is filed, or should have been filed, the date of the filing under
shall be deemed liquidated at the rate of duty, value, quantity, and amount of duties asserted at the time of entry by the importer of record. Notwithstanding
Subsec. (b).
"(1) the information needed for the proper appraisement or classification of the merchandise, or for insuring compliance with applicable law, is not available to the Customs Service; or
"(2) the importer of record requests such extension and shows good cause therefor.
The Secretary shall give notice of an extension under this subsection to the importer of record and the surety of such importer of record. Notice shall be in such form and manner (which may include electronic transmittal) as the Secretary shall by regulation prescribe. Any entry the liquidation of which is extended under this subsection shall be treated as having been liquidated at the rate of duty, value, quantity, and amount of duty asserted at the time of entry by the importer of record at the expiration of 4 years from the applicable date specified in subsection (a) of this section."
Subsec. (c).
Subsec. (d).
1996—Subsec. (d).
1994—Subsec. (a).
Subsec. (d).
1993—Subsec. (a).
Subsec. (a)(4).
Subsec. (b).
"(1) information needed for the proper appraisement or classification of the merchandise is not available to the appropriate customs officer;
"(2) liquidation is suspended as required by statute or court order; or
"(3) the importer of record requests such extension and shows good cause therefor."
Subsec. (c).
Subsec. (d).
1984—Subsec. (a).
Subsec. (b).
Subsec. (c).
Subsec. (d).
Statutory Notes and Related Subsidiaries
Effective Date of 2004 Amendment
"(A) any entry of merchandise for consumption or entry or claim for drawback filed on and after such date of enactment; and
"(B) any entry or claim for drawback filed before such date of enactment if the liquidation of the entry or claim is not final on such date of enactment."
Amendment by section 2102 of
Effective Date of 1996 Amendment
Amendment by
Effective Date of 1994 Amendment
Amendment by
Effective Date of 1984 Amendment
Amendment by
Effective Date
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
1 See 2004 Amendment notes below.
§1505. Payment of duties and fees
(a) Deposit of estimated duties and fees
Unless the entry is subject to a periodic payment referred to in this subsection or the merchandise is entered for warehouse or transportation, or under bond, the importer of record shall deposit with the Customs Service at the time of entry, or at such later time as the Secretary may prescribe by regulation (but not later than 12 working days after entry or release) the amount of duties and fees estimated to be payable on such merchandise. As soon as a periodic payment module of the Automated Commercial Environment is developed, but no later than October 1, 2004, the Secretary shall promulgate regulations, after testing the module, permitting a participating importer of record to deposit estimated duties and fees for entries of merchandise, other than merchandise entered for warehouse, transportation, or under bond, no later than the 15 working days following the month in which the merchandise is entered or released, whichever comes first.
(b) Collection or refund of duties, fees, and interest due upon liquidation or reliquidation
The Customs Service shall collect any increased or additional duties and fees due, together with interest thereon, or refund any excess moneys deposited, together with interest thereon, as determined on a liquidation or reliquidation. Duties, fees, and interest determined to be due upon liquidation or reliquidation are due 30 days after issuance of the bill for such payment. Refunds of excess moneys deposited, together with interest thereon, shall be paid within 30 days of liquidation or reliquidation.
(c) Interest
Interest assessed due to an underpayment of duties, fees, or interest shall accrue, at a rate determined by the Secretary, from the date the importer of record is required to deposit estimated duties, fees, and interest to the date of liquidation or reliquidation of the applicable entry or reconciliation. Interest on excess moneys deposited shall accrue, at a rate determined by the Secretary, from the date the importer of record deposits estimated duties, fees, and interest or, in a case in which a claim is made under
(d) Delinquency
If duties, fees, and interest determined to be due or refunded are not paid in full within the 30-day period specified in subsection (b), any unpaid balance shall be considered delinquent and bear interest by 30-day periods, at a rate determined by the Secretary, from the date of liquidation or reliquidation until the full balance is paid. No interest shall accrue during the 30-day period in which payment is actually made.
(June 17, 1930, ch. 497, title IV, §505,
Editorial Notes
Prior Provisions
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, §504,
A prior provision that the collector or person acting as such should ascertain, fix, and liquidate the rate and amount of duties, and the dutiable costs and charges, was contained in act Oct. 3, 1913, ch. 16, §III, M,
Amendments
2004—Subsec. (a).
2002—Subsec. (a).
2000—Subsec. (c).
1999—Subsec. (c).
1996—Subsec. (c).
1993—
1984—Subsec. (c).
1983—Subsec. (a).
1978—Subsec. (a).
1970—
Statutory Notes and Related Subsidiaries
Effective Date of 2002 Amendment
Amendment by
Effective Date of 2000 Amendment
Amendment by
Effective Date of 1999 Amendment
Amendment by
Effective Date of 1996 Amendment
Effective Date of 1984 Amendment
Amendment by
Effective Date of 1983 Amendment
Amendment by
Effective Date of 1970 Amendment
For effective date of amendment by
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
§1506. Allowance for abandonment and damage
Allowance shall be made in the estimation and liquidation of duties under regulations prescribed by the Secretary of the Treasury in the following cases:
(1) Abandonment within thirty days
Where the importer abandons to the United States, within thirty days after entry in the case of merchandise released without an examination, or within thirty days after the release in the case of merchandise sent to the Customs Service for examination, any imported merchandise representing 5 per centum or more of the total value of all the merchandise of the same class or kind entered in the invoice or entry in which the item appears, and delivers, within the applicable thirty-day period, the portion so abandoned to such place as the Customs Service directs unless the Customs Service is satisfied that the merchandise is so far destroyed as to be nondeliverable;
(2) Perishable merchandise, condemned
Where fruit or other perishable merchandise has been condemned at the port of entry, within ten days after landing, by the health officers or other legally constituted authorities, and the consignee, within five days after such condemnation, files, electronically or otherwise, with the Customs Service notice thereof, an invoiced description and the location thereof, and the name of the vessel or vehicle in which imported.
(June 17, 1930, ch. 497, title IV, §506,
Editorial Notes
Prior Provisions
Provisions similar to those in this section were contained in act Oct. 3, 1913, ch. 16, §III, X,
R.S. §2927 provided for the appraisal of articles damaged during the voyage, and for the allowances for such damages in estimating duties, prior to repeal by the Customs Administrative Act of June 10, 1890, ch. 407, §29,
R.S. §2928, providing for appraisement of merchandise taken from any wreck and of damages sustained during the course of the voyage, was superseded by the provisions of the Customs Administrative Act of June 10, 1890, ch. 407, §23,
Amendments
1993—Par. (1).
Par. (2).
1970—Par. (1).
Par. (2).
Statutory Notes and Related Subsidiaries
Effective Date of 1970 Amendment
For effective date of amendment by
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
§1507. Tare and draft
(a) In general
The Secretary of the Treasury is authorized to prescribe and issue regulations for the ascertainment of tare upon imported merchandise, including the establishment of reasonable and just schedule tares therefor, but (except as otherwise provided in this section) there shall not be any allowance for draft or for impurities, other than excessive moisture and impurities not usually found in or upon such or similar merchandise.
(b) Crude oil and petroleum products
In ascertaining tare on imports of crude oil, and on imports of petroleum products, allowance shall be made for all detectable moisture and impurities present in, or upon, the imported crude oil or petroleum products.
(June 17, 1930, ch. 497, title IV, §507,
Editorial Notes
Prior Provisions
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, §506,
A prior provision relative to the allowance of tare, prohibiting any allowance for draught, was contained in R.S. §2898, prior to repeal by act Sept. 21, 1922, ch. 356, title IV, §642,
Amendments
1988—
Statutory Notes and Related Subsidiaries
Effective Date of 1988 Amendment
§1508. Recordkeeping
(a) Requirements
Any—
(1) owner, importer, consignee, importer of record, entry filer, or other party who—
(A) imports merchandise into the customs territory of the United States, files a drawback claim, or transports or stores merchandise carried or held under bond, or
(B) knowingly causes the importation or transportation or storage of merchandise carried or held under bond into or from the customs territory of the United States;
(2) agent of any party described in paragraph (1); or
(3) person whose activities require the filing of a declaration or entry, or both;
shall make, keep, and render for examination and inspection records (which for purposes of this section include, but are not limited to, statements, declarations, documents and electronically generated or machine readable data) which—
(A) pertain to any such activity, or to the information contained in the records required by this chapter in connection with any such activity; and
(B) are normally kept in the ordinary course of business.
(b) Exports and imports relating to USMCA countries
(1) Definitions
In this subsection:
(A) USMCA; USMCA country
The terms "USMCA" and "USMCA country" have the meanings given those terms in
(B) USMCA certification of origin
The term "USMCA certification of origin" means the certification established under article 5.2.1 of the USMCA that a good qualifies as an originating good under the USMCA.
(2) Exports to USMCA countries
Any person who completes a USMCA certification of origin or provides a written representation for a good exported from the United States to a USMCA country shall make, keep, and, pursuant to rules and regulations prescribed by the Secretary of the Treasury, render for examination and inspection, all records and supporting documents related to the origin of the good (including the certification or copies thereof), including records related to—
(A) the purchase, cost, value, and shipping of, and payment for, the good;
(B) the purchase, cost, value, and shipping of, and payment for, all materials, including indirect materials, used in the production of the good; and
(C) the production of the good in the form in which it was exported or the production of the material in the form in which it was sold.
(3) Exports under the Canadian Agreement
Any person who exports, or who knowingly causes to be exported, any merchandise to Canada during such time as the United States-Canada Free-Trade Agreement is in force with respect to, and the United States applies that Agreement to, Canada shall make, keep, and render for examination and inspection such records (including certifications of origin or copies thereof) which pertain to the exportations.
(4) Imports into the United States
(A) In general
Any importer who claims preferential tariff treatment under the USMCA for a good imported into the United States from a USMCA country shall make, keep, and, pursuant to rules and regulations prescribed by the Secretary of the Treasury of the Secretary of Labor, render for examination and inspection—
(i) records and supporting documentation related to the importation;
(ii) all records and supporting documents related to the origin of the good (including the certification or copies thereof), if the importer completed the certification; and
(iii) records and supporting documents necessary to demonstrate that the good did not, while in transit to the United States, undergo further production or any other operation other than unloading, reloading, or any other operation necessary to preserve the good in good condition or to transport the good to the United States.
(B) Vehicle producer
Any vehicle producer whose good is the subject of a claim for preferential tariff treatment under the USMCA shall make, keep, and, pursuant to rules and regulations promulgated by the Secretary of the Treasury and Secretary of Labor, render for examination and inspection records and supporting documents related to the labor value content and steel and aluminum purchasing requirements for the qualification of its vehicles for preferential treatment.
(5) Retention period
(A) Exports to USMCA countries
A person covered by paragraph (2) who completes a USMCA certification of origin or provides a written representation for a good exported from the United States to a USMCA country shall keep the records required by such paragraph relating to that certification of origin for a period of at least 5 years after the date on which the certification is completed.
(B) Exports under Canadian Agreement
The records required by paragraph (3) shall be kept for such periods of time as the Secretary shall prescribe, except that—
(i) no period of time for the retention of the records may exceed 5 years from the date of entry, filing of a reconciliation, or exportation, as appropriate; and
(ii) records for any drawback claim shall be kept until the third anniversary of the date of liquidation of the claim.
(C) Imports into the United States
(i) In general
An importer covered by paragraph (4)(A) shall keep the records and supporting documents required by such paragraph for a period of at least 5 years after the date of importation of the good.
(ii) Vehicle producer
A vehicle producer covered by paragraph (4)(B) shall keep the records and supporting documents required by paragraph (4)(B) for a period of at least 5 years after the date of filing the certifications required under paragraphs (1) and (2) of
(c) Period of time
The records required by subsection (a) shall be kept for such periods of time as the Secretary shall prescribe, except that—
(1) no period of time for the retention of the records required under subsection (a) may exceed 5 years from the date of entry, filing of a reconciliation, or exportation, as appropriate; and
(2) records for any drawback claim shall be kept until the 3rd anniversary of the date of liquidation of the claim.
(d) Limitation
For the purposes of this section and
(1) the terms and conditions of the importation are controlled by the person placing the order; or
(2) technical data, molds, equipment, other production assistance, material, components, or parts are furnished by the person placing the order with knowledge that they will be used in the manufacture or production of the imported merchandise.
(e) Subsection (b) penalties
(1) Relating to USMCA exports
Any person who fails to retain records required by paragraph (2) of subsection (b) or the regulations issued to implement that paragraph shall be liable for—
(A) a civil penalty not to exceed $10,000; or
(B) the general recordkeeping penalty that applies under the customs laws;
whichever penalty is higher.
(2) Relating to Canadian agreement exports
Any person who fails to retain the records required by paragraph (3) of subsection (b) or the regulations issued to implement that paragraph shall be liable for a civil penalty not to exceed $10,000.
(f) Certificates of Origin for goods exported under the United States-Chile Free Trade Agreement
(1) Definitions
In this subsection:
(A) Records and supporting documents
The term "records and supporting documents" means, with respect to an exported good under paragraph (2), records and documents related to the origin of the good, including—
(i) the purchase, cost, and value of, and payment for, the good;
(ii) if applicable, the purchase, cost, and value of, and payment for, all materials, including recovered goods, used in the production of the good; and
(iii) if applicable, the production of the good in the form in which it was exported.
(B) Chile FTA Certificate of Origin
The term "Chile FTA Certificate of Origin" means the certification, established under article 4.13 of the United States-Chile Free Trade Agreement, that a good qualifies as an originating good under such Agreement.
(2) Exports to Chile
Any person who completes and issues a Chile FTA Certificate of Origin for a good exported from the United States shall make, keep, and, pursuant to rules and regulations promulgated by the Secretary of the Treasury, render for examination and inspection all records and supporting documents related to the origin of the good (including the Certificate or copies thereof).
(3) Retention period
Records and supporting documents shall be kept by the person who issued a Chile FTA Certificate of Origin for at least 5 years after the date on which the certificate was issued.
(g) Certifications of origin for goods exported under the Dominican Republic-Central America-United States Free Trade Agreement
(1) Definitions
In this subsection:
(A) Records and supporting documents
The term "records and supporting documents" means, with respect to an exported good under paragraph (2), records and documents related to the origin of the good, including—
(i) the purchase, cost, and value of, and payment for, the good;
(ii) the purchase, cost, and value of, and payment for, all materials, including indirect materials, used in the production of the good; and
(iii) the production of the good in the form in which it was exported.
(B) CAFTA–DR certification of origin
The term "CAFTA–DR certification of origin" means the certification established under article 4.16 of the Dominican Republic-Central America-United States Free Trade Agreement that a good qualifies as an originating good under such Agreement.
(2) Exports to CAFTA–DR countries
Any person who completes and issues a CAFTA–DR certification of origin for a good exported from the United States shall make, keep, and, pursuant to rules and regulations promulgated by the Secretary of the Treasury, render for examination and inspection all records and supporting documents related to the origin of the good (including the certification or copies thereof).
(3) Retention period
Records and supporting documents shall be kept by the person who issued a CAFTA–DR certification of origin for at least 5 years after the date on which the certification was issued.
(h) Certifications of origin for goods exported under the United States-Peru Trade Promotion Agreement
(1) Definitions
In this subsection:
(A) Records and supporting documents
The term "records and supporting documents" means, with respect to an exported good under paragraph (2), records and documents related to the origin of the good, including—
(i) the purchase, cost, and value of, and payment for, the good;
(ii) the purchase, cost, and value of, and payment for, all materials, including indirect materials, used in the production of the good; and
(iii) the production of the good in the form in which it was exported.
(B) PTPA certification of origin
The term "PTPA certification of origin" means the certification established under article 4.15 of the United States-Peru Trade Promotion Agreement that a good qualifies as an originating good under such Agreement.
(2) Exports to Peru
Any person who completes and issues a PTPA certification of origin for a good exported from the United States shall make, keep, and, pursuant to rules and regulations promulgated by the Secretary of the Treasury, render for examination and inspection all records and supporting documents related to the origin of the good (including the certification or copies thereof).
(3) Retention period
The person who issues a PTPA certification of origin shall keep the records and supporting documents relating to that certification of origin for a period of at least 5 years after the date on which the certification is issued.
(i) Certifications of origin for goods exported under the United States–Korea Free Trade Agreement
(1) Definitions
In this subsection:
(A) Records and supporting documents
The term "records and supporting documents" means, with respect to an exported good under paragraph (2), records and documents related to the origin of the good, including—
(i) the purchase, cost, and value of, and payment for, the good;
(ii) the purchase, cost, and value of, and payment for, all materials, including indirect materials, used in the production of the good; and
(iii) the production of the good in the form in which it was exported.
(B) KFTA certification of origin
The term "KFTA certification of origin" means the certification established under article 6.15 of the United States–Korea Free Trade Agreement that a good qualifies as an originating good under such Agreement.
(2) Exports to Korea
Any person who completes and issues a KFTA certification of origin for a good exported from the United States shall make, keep, and, pursuant to rules and regulations promulgated by the Secretary of the Treasury, render for examination and inspection all records and supporting documents related to the origin of the good (including the certification or copies thereof).
(3) Retention period
The person who issues a KFTA certification of origin shall keep the records and supporting documents relating to that certification of origin for a period of at least 5 years after the date on which the certification is issued.
(j) Certifications of origin for goods exported under the United States–Colombia Trade Promotion Agreement
(1) Definitions
In this subsection:
(A) Records and supporting documents
The term "records and supporting documents" means, with respect to an exported good under paragraph (2), records and documents related to the origin of the good, including—
(i) the purchase, cost, and value of, and payment for, the good;
(ii) the purchase, cost, and value of, and payment for, all materials, including indirect materials, used in the production of the good; and
(iii) the production of the good in the form in which it was exported.
(B) CTPA certification of origin
The term "CTPA certification of origin" means the certification established under article 4.15 of the United States–Colombia Trade Promotion Agreement that a good qualifies as an originating good under such Agreement.
(2) Exports to Colombia
Any person who completes and issues a CTPA certification of origin for a good exported from the United States shall make, keep, and, pursuant to rules and regulations promulgated by the Secretary of the Treasury, render for examination and inspection all records and supporting documents related to the origin of the good (including the certification or copies thereof).
(3) Retention period
The person who issues a CTPA certification of origin shall keep the records and supporting documents relating to that certification of origin for a period of at least 5 years after the date on which the certification is issued.
(k) Certifications of origin for goods exported under the United States–Panama Trade Promotion Agreement
(1) Definitions
In this subsection:
(A) Records and supporting documents
The term "records and supporting documents" means, with respect to an exported good under paragraph (2), records and documents related to the origin of the good, including—
(i) the purchase, cost, and value of, and payment for, the good;
(ii) the purchase, cost, and value of, and payment for, all materials, including indirect materials, used in the production of the good; and
(iii) the production of the good in the form in which it was exported.
(B) Panama TPA certification of origin
The term "Panama TPA certification of origin" means the certification established under article 4.15 of the United States–Panama Trade Promotion Agreement that a good qualifies as an originating good under such Agreement.
(2) Exports to Panama
Any person who completes and issues a Panama TPA certification of origin for a good exported from the United States shall make, keep, and, pursuant to rules and regulations promulgated by the Secretary of the Treasury, render for examination and inspection all records and supporting documents related to the origin of the good (including the certification or copies thereof).
(3) Retention period
The person who issues a Panama TPA certification of origin shall keep the records and supporting documents relating to that certification of origin for a period of at least 5 years after the date on which the certification is issued.
(l) Penalties
Any person who fails to retain records and supporting documents required by subsection (f), (g), (h), (i), (j), or (k) or the regulations issued to implement any such subsection shall be liable for the greater of—
(1) a civil penalty not to exceed $10,000; or
(2) the general record keeping penalty that applies under the customs laws of the United States.
(June 17, 1930, ch. 497, title IV, §508, as added
Amendment of Section
For termination of amendment by section 107(c) of
For termination of amendment by section 107(c) of
For termination of amendment by section 107(c) of
For termination of amendment by section 107(c) of
For termination of amendment by section 107(d) of
For termination of amendment by section 107(c) of
For termination of amendment by section 501(c) of
Editorial Notes
Prior Provisions
A prior section 1508, acts June 17, 1930, ch. 497, title IV, §508,
Amendments
2020—Subsec. (b).
Subsec. (c).
Subsec. (e)(1).
2016—Subsec. (c)(3).
2011—Subsec. (i).
Subsec. (j).
Subsec. (k).
Subsec. (l).
2007—Subsec. (h).
Subsec. (i).
2005—Subsec. (g).
Subsec. (h).
2003—Subsec. (b).
Subsec. (b)(2)(B)(i)(I).
Subsecs. (f), (g).
1996—Subsec. (c)(1).
1993—Subsec. (a).
"(1) pertain to any such importation, or to the information contained in the documents required by this chapter in connection with the entry of merchandise; and
"(2) are normally kept in the ordinary course of business."
Subsec. (b).
Subsec. (c).
Subsec. (e).
1988—Subsecs. (b) to (e).
Statutory Notes and Related Subsidiaries
Effective Date of 2020 Amendment
Amendment by
"(1)
"(2)
"(A)
"(B)
"(3)
"(A)
"(i) the amendments made by subsection (a) to paragraphs (2) and (5)(A) of section 508(b) of the Tariff Act of 1930 (
"(ii) section 508 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.
"(B)
[For definition of "USMCA" as used in section 206(b) of
Effective Date of 2016 Amendment
Amendment by
Effective and Termination Dates of 2011 Amendment
Amendment by
Amendment by
Amendment by
Effective and Termination Dates of 2007 Amendment
Amendment by
Effective and Termination Dates of 2005 Amendment
Amendment by
Effective and Termination Dates of 2003 Amendment
Amendment by
Effective Date of 1996 Amendment
Amendment by
Effective Date of 1993 Amendment
Amendment by section 205(a) of
Effective and Termination Dates of 1988 Amendment
Amendment by
Construction of 1993 Amendment
Amendment by section 205(a) of
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
§1509. Examination of books and witnesses
(a) Authority
In any investigation or inquiry conducted for the purpose of ascertaining the correctness of any entry, for determining the liability of any person for duty, fees and taxes due or duties, fees and taxes which may be due the United States, for determining liability for fines and penalties, or for insuring compliance with the laws of the United States administered by the United States Customs Service, the Secretary (but no delegate of the Secretary below the rank of district director or special agent in charge) may—
(1) examine, or cause to be examined, upon reasonable notice, any record (which for purposes of this section, includes, but is not limited to, any statement, declaration, document, or electronically generated or machine readable data) described in the notice with reasonable specificity, which may be relevant to such investigation or inquiry, except that—
(A) if such record is required by law or regulation for the entry of the merchandise (whether or not the Customs Service required its presentation at the time of entry) it shall be provided to the Customs Service within a reasonable time after demand for its production is made, taking into consideration the number, type, and age of the item demanded; and
(B) if a person of whom demand is made under subparagraph (A) fails to comply with the demand, the person may be subject to penalty under subsection (g);
(2) summon, upon reasonable notice—
(A) the person who—
(i) imported, or knowingly caused to be imported, merchandise into the customs territory of the United States, or a vehicle producer whose good is subject to a claim of preferential tariff treatment under the USMCA (as defined in
(ii) exported merchandise, or knowingly caused merchandise to be exported, to a USMCA country (as defined in
(iii) transported or stored merchandise that was or is carried or held under customs bond, or knowingly caused such transportation or storage, or
(iv) filed a declaration, entry, or drawback claim with the Customs Service;
(B) any officer, employee, or agent of any person described in subparagraph (A);
(C) any person having possession, custody or care of records relating to the importation or other activity described in subparagraph (A); or
(D) any other person he may deem proper;
to appear before the appropriate customs officer at the time and place within the customs territory of the United States specified in the summons (except that no witness may be required to appear at any place more than one hundred miles distant from the place where he was served with the summons), to produce records, as defined in subsection (d)(1)(A), and to give such testimony, under oath, as may be relevant to such investigation or inquiry; and
(3) take, or cause to be taken, such testimony of the person concerned, under oath, as may be relevant to such investigation or inquiry.
(b) Regulatory audit procedures
(1) In conducting a regulatory audit under this section (which does not include a quantity verification for a customs bonded warehouse or general purpose foreign trade zone), the Customs Service auditor shall provide the person being audited, in advance of the audit, with a reasonable estimate of the time to be required for the audit. If in the course of an audit it becomes apparent that additional time will be required, the Customs Service auditor shall immediately provide a further estimate of such additional time.
(2) Before commencing an audit, the Customs Service auditor shall inform the party to be audited of his right to an entry conference at which time the purpose will be explained and an estimated termination date set. Upon completion of on-site audit activities, the Customs Service auditor shall schedule a closing conference to explain the preliminary results of the audit.
(3) Except as provided in paragraph (5), if the estimated or actual termination date for an audit passes without the Customs Service auditor providing a closing conference to explain the results of the audit, the person being audited may petition in writing for such a conference to the officer designated pursuant to regulations, who, upon receipt of such a request, shall provide for such a conference to be held within 15 days after the date of receipt.
(4) Except as provided in paragraph (5), the Customs Service auditor shall complete the formal written audit report within 90 days following the closing conference unless the officer designated pursuant to regulations provides written notice to the person being audited of the reason for any delay and the anticipated completion date. After application of any exemption contained in
(5) Paragraphs (3) and (4) shall not apply after the Customs Service commences a formal investigation with respect to the issue involved.
(6)(A) If during the course of any audit concluded under this subsection, the Customs Service identifies overpayments of duties or fees or over-declarations of quantities or values that are within the time period and scope of the audit that the Customs Service has defined, then in calculating the loss of revenue or monetary penalties under
(B) Nothing in this paragraph shall be construed to authorize a refund not otherwise authorized under
(c) Service of summons
A summons issued pursuant to this section may be served by any person designated in the summons to serve it. Service upon a natural person may be made by personal delivery of the summons to him. Service may be made upon a domestic or foreign corporation or upon a partnership or other unincorporated association which is subject to suit under a common name, by delivering the summons to an officer, or managing or general agent, or to any other agent authorized by appointment or by law to receive service of process. The certificate of service signed by the person serving the summons is prima facie evidence of the facts it states on the hearing of an application for the enforcement of the summons. When the summons requires the production of records, such records shall be described in the summons with reasonable specificity.
(d) Special procedures for third-party summonses
(1) For purposes of this subsection—
(A) The term "records" includes those—
(i) required to be kept under
(ii) regarding which there is probable cause to believe that they pertain to merchandise the importation of which into the United States is prohibited.
(B) The term "summons" means any summons issued under subsection (a) of this section which requires the production of records or the giving of testimony relating to records. Such term does not mean any summons issued to aid in the collection of the liability of any person against whom an assessment has been made or judgment rendered.
(C) The term "third-party recordkeeper" means—
(i) any customhouse broker, unless such customhouse broker is the importer of record on an entry;
(ii) any attorney; and
(iii) any accountant.
(2) If—
(A) any summons is served on any person who is a third-party recordkeeper; and
(B) the summons requires the production of, or the giving of testimony relating to, any portion of records made or kept of the transactions described in
then notice of such summons shall be given to any persons so identified within a reasonable time before the day fixed in the summons as the day upon which such records are to be examined or testimony given. Such notice shall be accompanied by a copy of the summons which has been served and shall contain directions for staying compliance with the summons under paragraph (5)(B) of this subsection.
(3) Any notice required under paragraph (2) of this subsection shall be sufficient if such notice is served in the manner provided in subsection (b) of this section upon the person entitled to notice, or is mailed by certified or registered mail to the last known address of such person.
(4) Paragraph (2) of this subsection shall not apply to any summons—
(A) served on the person with respect to whose liability for duties, fees, or taxes the summons is issued, or any officer or employee of such person; or
(B) to determine whether or not records of the transactions described in
(5) Notwithstanding any other law or rule of law, any person who is entitled to notice of a summons under paragraph (2) of this subsection shall have the right—
(A) to intervene in any proceeding with respect to the enforcement of such summons under
(B) to stay compliance with the summons if, not later than the day before the day fixed in the summons as the day upon which the records are to be examined or testimony given—
(i) notice in writing is given to the person summoned not to comply with the summons; and
(ii) a copy of such notice not to comply with the summons is mailed by registered or certified mail to such person and to such office as the Secretary may direct in the notice referred to in paragraph (2) of this subsection.
(6) No examination of any records required to be produced under a summons as to which notice is required under paragraph (2) of this subsection may be made—
(A) before the expiration of the period allowed for the notice not to comply under paragraph (5)(B) of this subsection, or
(B) if the requirements of such paragraph (5)(B) have been met, except in accordance with an order issued by a court of competent jurisdiction authorizing examination of such records or with the consent of the person staying compliance.
(7) The provisions of paragraphs (2) and (5) of this subsection shall not apply with respect to any summons if, upon petition by the Secretary, the court determines, on the basis of the facts and circumstances alleged, that there is reasonable cause to believe the giving of notice may lead to attempts to conceal, destroy, or alter records relevant to the examination, to prevent the communication of information from other persons through intimidation, bribery, or collusion, or to flee to avoid prosecution, testifying, or production of records.
(e) List of records and information
The Customs Service shall identify and publish a list of the records or entry information that is required to be maintained and produced under subsection (a)(1)(A).
(f) Recordkeeping compliance program
(1) In general
After consultation with the importing community, the Customs Service shall by regulation establish a recordkeeping compliance program which the parties listed in
(2) Certification
A recordkeeper may be certified as a participant in the recordkeeping compliance program after meeting the general recordkeeping requirements established under the program or after negotiating an alternative program suited to the needs of the recordkeeper and the Customs Service. Certification requirements shall take into account the size and nature of the importing business and the volume of imports. In order to be certified, the recordkeeper must be able to demonstrate that it—
(A) understands the legal requirements for recordkeeping, including the nature of the records required to be maintained and produced and the time periods involved;
(B) has in place procedures to explain the recordkeeping requirements to those employees who are involved in the preparation, maintenance, and production of required records;
(C) has in place procedures regarding the preparation and maintenance of required records, and the production of such records to the Customs Service;
(D) has designated a dependable individual or individuals to be responsible for recordkeeping compliance under the program and whose duties include maintaining familiarity with the recordkeeping requirements of the Customs Service;
(E) has a record maintenance procedure approved by the Customs Service for original records, or, if approved by the Customs Service, for alternative records or recordkeeping formats other than the original records; and
(F) has procedures for notifying the Customs Service of occurrences of variances to, and violations of, the requirements of the recordkeeping compliance program or the negotiated alternative programs, and for taking corrective action when notified by the Customs Service of violations or problems regarding such program.
(g) Penalties
(1) "Information" defined
For purposes of this subsection, the term "information" means any record, statement, declaration, document, or electronically stored or transmitted information or data referred to in subsection (a)(1)(A).
(2) Effects of failure to comply with demand
Except as provided in paragraph (4), if a person fails to comply with a lawful demand for information under subsection (a)(1)(A) the following provisions apply:
(A) If the failure to comply is a result of the willful failure of the person to maintain, store, or retrieve the demanded information, such person shall be subject to a penalty, for each release of merchandise, not to exceed $100,000, or an amount equal to 75 percent of the appraised value of the merchandise, whichever amount is less.
(B) If the failure to comply is a result of the negligence of the person in maintaining, storing, or retrieving the demanded information, such person shall be subject to a penalty, for each release of merchandise, not to exceed $10,000, or an amount equal to 40 percent of the appraised value of the merchandise, whichever amount is less.
(C) In addition to any penalty imposed under subparagraph (A) or (B) regarding demanded information, if such information related to the eligibility of merchandise for a column 1 special rate of duty under title I, the entry of such merchandise—
(i) if unliquidated, shall be liquidated at the applicable column 1 general rate of duty; or
(ii) if liquidated within the 2-year period preceding the date of the demand, shall be reliquidated, notwithstanding the time limitation in
except that any liquidation or reliquidation under clause (i) or (ii) shall be at the applicable column 2 rate of duty if the Customs Service demonstrates that the merchandise should be dutiable at such rate.
(3) Avoidance of penalty
No penalty may be assessed under this subsection if the person can show—
(A) that the loss of the demanded information was the result of an act of God or other natural casualty or disaster beyond the fault of such person or an agent of the person;
(B) on the basis of other evidence satisfactory to the Customs Service, that the demand was substantially complied with; or
(C) the information demanded was presented to and retained by the Customs Service at the time of entry or submitted in response to an earlier demand.
(4) Penalties not exclusive
Any penalty imposed under this subsection shall be in addition to any other penalty provided by law except for—
(A) a penalty imposed under
(B) disciplinary action taken under
(5) Remission or mitigation
A penalty imposed under this section may be remitted or mitigated under
(6) Customs summons
Nothing in this subsection shall limit or preclude the Customs Service from issuing, or seeking the enforcement of, a customs summons.
(7) Alternatives to penalties
(A) In general
When a recordkeeper who—
(i) has been certified as a participant in the recordkeeping compliance program under subsection (f); and
(ii) is generally in compliance with the appropriate procedures and requirements of the program;
does not produce a demanded record or information for a specific release or provide the information by acceptable alternative means, the Customs Service, in the absence of willfulness or repeated violations, shall issue a written notice of the violation to the recordkeeper in lieu of a monetary penalty. Repeated violations by the recordkeeper may result in the issuance of penalties and removal of certification under the program until corrective action, satisfactory to the Customs Service, is taken.
(B) Contents of notice
A notice of violation issued under subparagraph (A) shall—
(i) state that the recordkeeper has violated the recordkeeping requirements;
(ii) indicate the record or information which was demanded; and
(iii) warn the recordkeeper that future failures to produce demanded records or information may result in the imposition of monetary penalties.
(C) Response to notice
Within a reasonable time after receiving written notice under subparagraph (A), the recordkeeper shall notify the Customs Service of the steps it has taken to prevent a recurrence of the violation.
(D) Regulations
The Secretary shall promulgate regulations to implement this paragraph. Such regulations may specify the time periods for compliance with a demand for information and provide guidelines which define repeated violations for purposes of this paragraph. Any penalty issued for a recordkeeping violation shall take into account the degree of compliance compared to the total number of importations, the nature of the demanded records and the recordkeeper's cooperation.
(June 17, 1930, ch. 497, title IV, §509,
Editorial Notes
References in Text
Title I, referred to in subsec. (g)(2)(C), means title I of act June 17, 1930, ch. 497, which contains the Harmonized Tariff Schedule of the United States and which is not set out in the Code. See notes preceding
Prior Provisions
Provisions substantially the same, in most respects, as those in this section, were contained in act Oct. 3, 1913, ch. 16, §III, O,
Prior provisions similar to those in this section and
Amendments
2020—Subsec. (a)(2)(A)(i).
Subsec. (a)(2)(A)(ii).
2002—Subsec. (b)(6).
1996—Subsec. (a)(2).
Subsec. (b)(3), (4).
1993—Subsec. (a).
Subsec. (a)(1).
Subsec. (a)(2)(A).
Subsec. (a)(2)(A)(ii).
Subsec. (a)(2)(B), (C).
"(B) any officer, employee, or agent of such person,
"(C) any person having possession, custody, or care of records relating to such importation, or".
Subsec. (a)(2)(D).
Subsecs. (b), (c).
Subsec. (d).
Subsec. (d)(1)(A).
Subsec. (d)(1)(C)(i).
Subsec. (d)(2)(B).
Subsec. (d)(4)(A).
Subsec. (d)(4)(B).
Subsecs. (e) to (g).
1986—Subsec. (a)(2).
Subsec. (c)(1)(A).
1978—
1970—
1948—Act June 25, 1948, struck out "and judges and divisions of the United States Customs Court" after "Collectors and appraisers" in first sentence.
Statutory Notes and Related Subsidiaries
Effective Date of 2020 Amendment
Amendment by
Effective Date of 2002 Amendment
Amendment by
Effective Date of 1996 Amendment
Amendment by
Effective Date of 1993 Amendment
Amendment by section 205(b) of
Effective Date of 1970 Amendment
For effective date of amendment by
Effective Date of 1948 Amendment
Act June 25, 1948, ch. 646, §38,
Construction of 1993 Amendment
Amendment by section 205(b) of
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
§1510. Judicial enforcement
(a) Order of court
If any person summoned under
(b) Sanctions
(1) For so long as any person, after being adjudged guilty of contempt for neglecting or refusing to obey a lawful summons issued under
(A) prohibit that person from importing merchandise into the customs territory of the United States directly or indirectly or for his account, and
(B) instruct the appropriate customs officers to withhold delivery of merchandise imported directly or indirectly by that person or for his account.
(2) If any person remains in contempt for more than one year after the date on which the Secretary issues instructions under paragraph (1)(B) with respect to that person, the appropriate customs officers shall cause all merchandise held in customs custody pursuant to such instructions to be sold at public auction or otherwise disposed of under the customs laws.
(3) The sanctions which may be imposed under paragraphs (1) and (2) are in addition to any punishment which may be imposed by the court for contempt.
(June 17, 1930, ch. 497, title IV, §510,
Editorial Notes
Prior Provisions
Provisions substantially the same as those in this section were contained in act Oct. 3, 1913, ch. 16, §III, P,
Prior provisions similar to those in this section were contained in R.S. §§2923, 2924, prior to repeal by section 29 of the Customs Administrative Act of June 10, 1890,
Amendments
1993—Subsec. (a).
1978—
1970—
Statutory Notes and Related Subsidiaries
Effective Date of 1970 Amendment
For effective date of amendment by
§1511. Repealed. Pub. L. 95–410, title I, §107, Oct. 3, 1978, 92 Stat. 892
Section, acts June 17, 1930, ch. 497, title IV, §511,
Provisions similar to those in this section were contained in act May 27, 1921, ch. 14, §405,
Earlier provisions for assessment of additional duty for failure or refusal of persons importing merchandise or dealing in imported merchandise to submit their books, records, etc., to inspection, were contained in act Oct. 3, 1913, ch. 16, §III, V,
§1512. Deposit of duty receipts
All moneys paid to any customs officer for unascertained duties or for duties paid under protest against the rate or amount of duties charged shall be deposited to the credit of the Treasurer of the United States and shall not be held by the customs officers to await any ascertainment of duties or the result of any litigation in relation to the rate or amount of duties legally chargeable and collectible in any case where money is so paid.
(June 17, 1930, ch. 497, title IV, §512,
Editorial Notes
Prior Provisions
Provisions similar to those in this section were contained in R.S. §3010, which was superseded by act Sept. 21, 1922, ch. 356, title IV, §512,
Amendments
1970—
Statutory Notes and Related Subsidiaries
Effective Date of 1970 Amendment
For effective date of amendment by
§1513. Customs officer's immunity
No customs officer shall be liable in any way to any person for or on account of—
(1) any ruling or decision regarding the appraisement or the classification of any imported merchandise or regarding the duties, fees, and taxes charged thereon,
(2) the collection of any dues, charges, duties, fees, and taxes on or on account of any imported merchandise, or
(3) any other matter or thing as to which any person might under this chapter be entitled to protest or appeal from the decision of such officer.
(June 17, 1930, ch. 497, title IV, §513,
Editorial Notes
Prior Provisions
Provisions substantially the same as those in this section, except that they did not specifically refer to rulings or decisions as to appraisement, were contained in act Oct. 3, 1913, ch. 16, §III, Z,
Amendments
1993—
1970—
Statutory Notes and Related Subsidiaries
Effective Date of 1970 Amendment
For effective date of amendment by
§1514. Protest against decisions of Customs Service
(a) Finality of decisions; return of papers
Except as provided in subsection (b) of this section,
(1) the appraised value of merchandise;
(2) the classification and rate and amount of duties chargeable;
(3) all charges or exactions of whatever character within the jurisdiction of the Secretary of the Treasury;
(4) the exclusion of merchandise from entry or delivery or a demand for redelivery to customs custody under any provision of the customs laws, except a determination appealable under
(5) the liquidation or reliquidation of an entry, or reconciliation as to the issues contained therein, or any modification thereof, including the liquidation of an entry, pursuant to either
(6) the refusal to pay a claim for drawback; or
(7) the refusal to reliquidate an entry under subsection (d) of
shall be final and conclusive upon all persons (including the United States and any officer thereof) unless a protest is filed in accordance with this section, or unless a civil action contesting the denial of a protest, in whole or in part, is commenced in the United States Court of International Trade in accordance with
(b) Finality of determinations
With respect to determinations made under section 1303 1 of this title or subtitle IV of this chapter which are reviewable under
(c) Form, number, and amendment of protest; filing of protest
(1) A protest of a decision made under subsection (a) shall be filed in writing, or transmitted electronically pursuant to an electronic data interchange system, in accordance with regulations prescribed by the Secretary. A protest must set forth distinctly and specifically—
(A) each decision described in subsection (a) as to which protest is made;
(B) each category of merchandise affected by each decision set forth under paragraph (1);
(C) the nature of each objection and the reasons therefor; and
(D) any other matter required by the Secretary by regulation.
Only one protest may be filed for each entry of merchandise, except that where the entry covers merchandise of different categories, a separate protest may be filed for each category. In addition, separate protests filed by different authorized persons with respect to any one category of merchandise, or with respect to a determination of origin under
(2) Except as provided in
(A) the importers or consignees shown on the entry papers, or their sureties;
(B) any person paying any charge or exaction;
(C) any person seeking entry or delivery;
(D) any person filing a claim for drawback;
(E) with respect to a determination of origin under
(F) any authorized agent of any of the persons described in clauses (A) through (E).
(3) A protest of a decision, order, or finding described in subsection (a) shall be filed with the Customs Service within 180 days after but not before—
(A) date of liquidation or reliquidation, or
(B) in circumstances where subparagraph (A) is inapplicable, the date of the decision as to which protest is made.
A protest by a surety which has an unsatisfied legal claim under its bond may be filed within 180 days from the date of mailing of notice of demand for payment against its bond. If another party has not filed a timely protest, the surety's protest shall certify that it is not being filed collusively to extend another authorized person's time to protest as specified in this subsection.
(d) Limitation on protest of reliquidation
The reliquidation of an entry shall not open such entry so that a protest may be filed against the decision of the Customs Service upon any question not involved in such reliquidation.
(e) Advance notice of certain determinations
Except as provided in subsection (f), an exporter or producer referred to in subsection (c)(2)(E) shall be provided notice in advance of an adverse determination of origin under
(f) Denial of preferential tariff treatment under the USMCA
If U.S. Customs and Border Protection or U.S. Immigration and Customs Enforcement of the Department of Homeland Security finds indications of a pattern of conduct by an importer, exporter, or producer of false or unsupported representations that goods qualify under the rules of origin provided for in
(g) Denial of preferential tariff treatment under United States-Chile Free Trade Agreement
If the Bureau of Customs and Border Protection or the Bureau of Immigration and Customs Enforcement finds indications of a pattern of conduct by an importer of false or unsupported representations that goods qualify under the rules of origin set out in section 202 of the United States-Chile Free Trade Agreement Implementation Act, the Bureau of Customs and Border Protection, in accordance with regulations issued by the Secretary of the Treasury, may deny preferential tariff treatment under the United States-Chile Free Trade Agreement to entries of identical goods imported by that person until the person establishes to the satisfaction of the Bureau of Customs and Border Protection that representations of that person are in conformity with such section 202.
(h) Denial of preferential tariff treatment under the Dominican Republic-Central America-United States Free Trade Agreement
If the Bureau of Customs and Border Protection or the Bureau of Immigration and Customs Enforcement finds indications of a pattern of conduct by an importer, exporter, or producer of false or unsupported representations that goods qualify under the rules of origin set out in
(i) Denial of preferential tariff treatment under the United States-Peru Trade Promotion Agreement
If U.S. Customs and Border Protection or U.S. Immigration and Customs Enforcement of the Department of Homeland Security finds indications of a pattern of conduct by an importer, exporter, or producer of false or unsupported representations that goods qualify under the rules of origin provided for in section 203 of the United States-Peru Trade Promotion Agreement Implementation Act, U.S. Customs and Border Protection, in accordance with regulations issued by the Secretary of the Treasury, may suspend preferential tariff treatment under the United States-Peru Trade Promotion Agreement to entries of identical goods covered by subsequent representations by that importer, exporter, or producer until U.S. Customs and Border Protection determines that representations of that person are in conformity with such section 203.
(j) Denial of preferential tariff treatment under the United States–Korea Free Trade Agreement
If U.S. Customs and Border Protection or U.S. Immigration and Customs Enforcement of the Department of Homeland Security finds indications of a pattern of conduct by an importer, exporter, or producer of false or unsupported representations that goods qualify under the rules of origin provided for in section 202 of the United States–Korea Free Trade Agreement Implementation Act, U.S. Customs and Border Protection, in accordance with regulations issued by the Secretary of the Treasury, may suspend preferential tariff treatment under the United States–Korea Free Trade Agreement Implementation Act to entries of identical goods covered by subsequent representations by that importer, exporter, or producer until U.S. Customs and Border Protection determines that representations of that person are in conformity with such section 202.
(k) Denial of preferential tariff treatment under the United States–Colombia Trade Promotion Agreement
If U.S. Customs and Border Protection or U.S. Immigration and Customs Enforcement of the Department of Homeland Security finds indications of a pattern of conduct by an importer, exporter, or producer of false or unsupported representations that goods qualify under the rules of origin provided for in section 203 of the United States–Colombia Trade Promotion Agreement Implementation Act, U.S. Customs and Border Protection, in accordance with regulations issued by the Secretary of the Treasury, may suspend preferential tariff treatment under the United States–Colombia Trade Promotion Agreement to entries of identical goods covered by subsequent representations by that importer, exporter, or producer until U.S. Customs and Border Protection determines that representations of that person are in conformity with such section 203.
(l) Denial of preferential tariff treatment under the United States–Panama Trade Promotion Agreement
If U.S. Customs and Border Protection or U.S. Immigration and Customs Enforcement of the Department of Homeland Security finds indications of a pattern of conduct by an importer, exporter, or producer of false or unsupported representations that goods qualify under the rules of origin provided for in section 203 of the United States–Panama Trade Promotion Agreement Implementation Act, U.S. Customs and Border Protection, in accordance with regulations issued by the Secretary of the Treasury, may suspend preferential tariff treatment under the United States–Panama Trade Promotion Agreement to entries of identical goods covered by subsequent representations by that importer, exporter, or producer until U.S. Customs and Border Protection determines that representations of that person are in conformity with such section 203.
(June 17, 1930, ch. 497, title IV, §514,
Amendment of Section
For termination of amendment by section 107(c) of
For termination of amendment by section 107(c) of
For termination of amendment by section 107(c) of
For termination of amendment by section 107(c) of
For termination of amendment by section 107(d) of
For termination of amendment by section 107(c) of
For termination of amendment by section 501(c) of
Editorial Notes
References in Text
Section 202 of the United States-Chile Free Trade Agreement Implementation Act, referred to in subsec. (g), is section 202 of
Section 203 of the United States-Peru Trade Promotion Agreement Implementation Act, referred to in subsec. (i), is section 203 of
Section 202 of the United States-Korea Free Trade Agreement Implementation Act, referred to in subsec. (j), is section 202 of
Section 203 of the United States-Colombia Trade Promotion Agreement Implementation Act, referred to in subsec. (k), is section 203 of
Section 203 of the United States-Panama Trade Promotion Agreement Implementation Act, referred to in subsec. (l), is section 203 of
Codification
Section was formerly classified to former
Prior Provisions
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, §514,
Provisions that the decision of the collector as to duties, including dutiable costs and charges, and as to all fees and exactions, should be final and conclusive unless a protest was filed within 30 days after ascertainment and liquidation of duties, or within 15 days after payment of fees, charges and exactions, with further provisions as to fees, transmission of the papers to the Board of General Appraisers, etc., were contained in act Oct. 3, 1913, ch. 16, §III, N,
Provisions relating to decisions of the collector, and appeals therefrom to the Secretary of the Treasury were contained in R.S. §§2931, 2932, prior to repeal by section 29 of the Customs Administrative Act,
Amendments
2020—Subsec. (b).
Subsec. (c)(1).
Subsec. (c)(2)(E).
Subsec. (e).
Subsec. (f).
2011—Subsec. (j).
Subsec. (k).
Subsec. (l).
2009—Subsec. (a).
2007—Subsec. (i).
2006—Subsec. (c)(3).
2005—Subsec. (h).
2004—Subsec. (a).
Subsec. (a)(5).
Subsec. (a)(7).
Subsec. (c)(1).
Subsec. (c)(3).
Subsec. (c)(3)(A).
2003—Subsec. (g).
1999—Subsec. (a)(7).
1996—Subsec. (a).
1993—
Subsec. (a).
Subsec. (b).
Subsec. (c)(1).
Subsec. (c)(2).
Subsec. (c)(3).
Subsec. (d).
Subsecs. (e), (f).
1988—Subsec. (b).
1986—Subsec. (a).
1984—Subsec. (a).
1980—Subsec. (a).
Subsec. (b).
1979—Subsec. (a).
Subsec. (b).
Subsec. (c)(1).
Subsec. (c)(2).
Subsec. (d).
1970—
Statutory Notes and Related Subsidiaries
Effective Date of 2020 Amendment
"(1)
"(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 exported from the United States, as the case may be, on or after that date.
"(2)
"(A) the amendments made by subsection (a) to section 592 of the Tariff Act of 1930 (
"(B) sections 592 and 514 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)
[For definition of "USMCA" as used in section 204(c) of
Effective and Termination Dates of 2011 Amendment
Amendment by
Amendment by
Amendment by
Effective Date of 2009 Amendment
Except as otherwise provided, amendment by
Effective and Termination Dates of 2007 Amendment
Amendment by
Effective Date of 2006 Amendment
Amendment by
Effective and Termination Dates of 2005 Amendment
Amendment by
Effective Date of 2004 Amendment
Amendment by
Effective and Termination Dates of 2003 Amendment
Amendment by
Effective Date of 1999 Amendment
Effective Date of 1993 Amendment
Amendment by section 208 of
Amendment by section 412(a) of
Effective and Termination Dates of 1988 Amendment
Amendment by
Effective Date of 1984 Amendment
Amendment by
Effective Date of 1980 Amendment
Amendment by
Effective Date of 1979 Amendment
Amendment by
Effective Date of 1970 Amendment
For effective date of amendment by
Construction of 1993 Amendment
Amendment by section 208 of
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
Inconsistent Decisions of Customs Officers
"(1) The Secretary of the Treasury shall prescribe regulations that—
"(A) effect uniformity in—
"(i) decisions described in section 514(a) of the Tariff Act of 1930 (
"(ii) decisions to conduct intensified inspections or examinations of merchandise at ports of entry, and
"(B) establish procedures that allow individuals described in section 514(c)(1) of the Tariff Act of 1930 (
"(2) The Secretary of the Treasury shall publish in the Federal Register and submit to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives the proposed and final form of the regulations prescribed under paragraph (1) and shall receive and consider comments from the public regarding the proposed form of such regulations during the 60-day period beginning on the date the proposed form of such regulations are published in the Federal Register.
"(3) The regulations prescribed under paragraph (1) shall take effect by no later than April 1, 1989.
"(4) By no later than September 1, 1989, the Secretary of the Treasury shall submit to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives a report on the effectiveness of the regulations prescribed under paragraph (1) and recommendations for permanent legislation addressing uniformity."
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
Executive Documents
Transfer of Functions
Functions of Secretary of the Treasury under this section insofar as they relate to any protest, petition, or notice of desire to contest described in section 1002(b)(1) of the Trade Agreements Act of 1979, set out as a note under
1 See References in Text note below.
§1515. Review of protests
(a) Administrative review and modification of decisions
Unless a request for an accelerated disposition of a protest is filed in accordance with subsection (b) of this section the appropriate customs officer, within two years from the date a protest was filed in accordance with
(b) Request for accelerated disposition of protest
A request for accelerated disposition of a protest filed in accordance with
(c) Request for set aside of denial of further review
If a protesting party believes that an application for further review was erroneously or improperly denied or was denied without authority for such action, it may file with the Commissioner of U.S. Customs and Border Protection a written request that the denial of the application for further review be set aside. Such request must be filed within 60 days after the date of the notice of the denial. The Commissioner of U.S. Customs and Border Protection may review such request and, based solely on the information before the Customs Service at the time the application for further review was denied, may set aside the denial of the application for further review and void the denial of protest, if appropriate. If the Commissioner of U.S. Customs and Border Protection fails to act within 60 days after the date of the request, the request shall be considered denied. All denials of protests are effective from the date of original denial for purposes of
(d) Voiding denial of protest
If a protest is timely and properly filed, but is denied contrary to proper instructions, the Customs Service may on its own initiative, or pursuant to a written request by the protesting party filed with the appropriate port director within 90 days after the date of the protest denial, void the denial of the protest.
(June 17, 1930, ch. 497, title IV, §515,
Editorial Notes
Prior Provisions
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, §515,
Provisions for transmission of the invoice, papers, and exhibits to the board of general appraisers in case of protest, and provisions concerning the conclusiveness of its determination, were contained in act Oct. 3, 1913, ch. 16, §III, N,
Amendments
2004—Subsec. (b).
1999—Subsec. (a).
1996—Subsec. (d).
1993—Subsecs. (c) and (d).
1980—Subsec. (b).
1979—Subsec. (a).
1970—
Statutory Notes and Related Subsidiaries
Change of Name
"Commissioner of U.S. Customs and Border Protection" substituted for "Commissioner of Customs" wherever appearing in subsec. (c) on authority of section 802(d)(2) of
Effective Date of 2004 Amendment
Amendment by
Effective Date of 1996 Amendment
Amendment by
Effective Date of 1980 Amendment
Amendment by
Effective Date of 1979 Amendment
Amendment by
Effective Date of 1970 Amendment
For effective date of amendment by
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
Review of Protests in Import Surcharge Cases
Executive Documents
Transfer of Functions
Functions of Secretary of the Treasury under this section insofar as they relate to any protest, petition, or notice of desire to contest described in section 1002(b)(1) of the Trade Agreements Act of 1979, set out as a note under
§1516. Petitions by domestic interested parties
(a) Request for classification and rate of duty; petition
(1) The Secretary shall, upon written request by an interested party furnish the classification and the rate of duty imposed upon designated imported merchandise of a class or kind manufactured, produced, or sold at wholesale by such interested party. If the interested party believes that the appraised value, the classification, or rate of duty is not correct, it may file a petition with the Secretary setting forth—
(A) a description of the merchandise,
(B) the appraised value, the classification, or the rate of duty that it believes proper, and
(C) the reasons for its belief.
(2) As used in this section, the term "interested party" means a person who is—
(A) a manufacturer, producer, or wholesaler in the United States;
(B) a certified union or recognized union or group of workers which is representative of an industry engaged in the manufacture, production, or wholesale in the United States; or
(C) a trade or business association a majority of whose members are manufacturers, producers, or wholesalers in the United States,
of goods of the same class or kind as the designated imported merchandise. Such term includes an association, a majority of whose members is composed of persons described in subparagraph (A), (B), or (C).
(3) Any producer of a raw agricultural product who is considered under
(b) Determination on petition
If, after receipt and consideration of a petition filed by such an interested party, the Secretary determines that the appraised value, the classification, or rate of duty is not correct, he shall determine the proper appraised value, classification, or rate of duty and shall notify the petitioner of his determination. All such merchandise entered for consumption or withdrawn from warehouse for consumption more than thirty days after the date such notice to the petitioner is published in the weekly Customs Bulletin shall be appraised, classified, or assessed as to the rate of duty in accordance with the Secretary's determination.
(c) Contest by petitioner of appraised value, classification, or rate of duty
If the Secretary determines that the appraised value, classification, or rate of duty with respect to which a petition was filed pursuant to subsection (a) of this section is correct, he shall notify the petitioner. If dissatisfied with the determination of the Secretary, the petitioner may file with the Secretary, not later than thirty days after the date of the notification, notice that it desires to contest the appraised value, classification, or rate of duty. Upon receipt of notice from the petitioner, the Secretary shall cause publication to be made of his determination as to the proper appraised value, classification, or rate of duty and of the petitioner's desire to contest, and shall thereafter furnish the petitioner with such information as to the entries and consignees of such merchandise, entered after the publication of the determination of the Secretary, at such ports of entry designated by the petitioner in his notice of desire to contest, as will enable the petitioner to contest the appraised value, classification, or rate of duty imposed upon such merchandise in the liquidation of one such entry at such port. The Secretary shall direct the appropriate customs officer at such ports to immediately notify the petitioner by mail when the first of such entries is liquidated.
(d) Appraisal, classification, and liquidation of entries of merchandise covered by published decisions of Secretary
Notwithstanding the filing of an action pursuant to
(e) Consignee or his agent as party in interest before the Court of International Trade
The consignee or his agent shall have the right to appear and to be heard as a party in interest before the United States Court of International Trade.
(f) Appraisement, classification, and assessment of duty of merchandise covered by published decision of Secretary in accordance with final judicial decision of Court of International Trade or Court of Appeals for the Federal Circuit sustaining cause of action in whole or in part; suspension of liquidation of entries; publication
If the cause of action is sustained in whole or in part by a decision of the United States Court of International Trade or of the United States Court of Appeals for the Federal Circuit, merchandise of the character covered by the published decision of the Secretary, which is entered for consumption or withdrawn from warehouse for consumption after the date of publication in the Federal Register by the Secretary or the administering authority of a notice of the court decision, shall be subject to appraisement, classification, and assessment of duty in accordance with the final judicial decision in the action, and the liquidation of entries covering the merchandise so entered or withdrawn shall be suspended until final disposition is made of the action, whereupon the entries shall be liquidated, or if necessary, reliquidated in accordance with the final decision. Such notice of the court decision shall be published within ten days from the date of the issuance of the court decision.
(g) Regulations implementing required procedures
Regulations shall be prescribed by the Secretary to implement the procedures required under this section.
(June 17, 1930, ch. 497, title IV, §516,
Editorial Notes
Prior Provisions
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, §516,
Amendments
1988—Subsec. (a)(3).
1986—Subsec. (a)(2).
1982—Subsecs. (d), (f).
1980—Subsec. (a).
Subsec. (d).
Subsecs. (e), (f).
1979—
1975—Subsec. (a).
Subsecs. (b), (c).
Subsecs. (d) to (h).
1970—Subsec. (a).
Subsec. (b).
Subsec. (c).
Subsecs. (d) to (g).
1948—Subsec. (b). Act June 25, 1948, repealed last sentence relating to procedure of proceeding over all other cases on Customs Court docket. See
Subsec. (c). Act June 25, 1948, repealed last sentence relating to finality of Customs Court's decision. See
Subsec. (d). Act June 25, 1948, repealed subsec. (d) relating to inspection of documents. See
1938—Subsec. (b). Act June 25, 1938, amended subsec. (b) generally.
Statutory Notes and Related Subsidiaries
Effective Date of 1988 Amendment
Amendment by
Effective Date of 1982 Amendment
Amendment by
Effective Date of 1980 Amendment
Amendment by
Effective Date of 1979 Amendment
Amendment by
Effective Date of 1975 Amendment
Amendment by section 331(b) of
Effective Date of 1970 Amendment
For effective date of amendment by
Effective Date of 1948 Amendment
Act June 25, 1948, ch. 646, §38,
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
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
Application of Subsection (b) to Complaints
Act June 25, 1938, ch. 679, §17(b), (c),
"(b) The provisions of subsection (b) of section 516 of the Tariff Act of 1930 [this section], as amended by this act, shall apply only in the case of complaints filed after the effective date of this act [see Effective Date of 1938 Amendment note set out under
"(c) [Repealed. June 16, 1951, ch. 141, §9(b),
Executive Documents
Transfer of Functions
Functions of Secretary of the Treasury under this section insofar as they relate to any protest, petition, or notice of desire to contest described in section 1002(b)(1) of the Trade Agreements Act of 1979, set out as a note under
§1516a. Judicial review in countervailing duty and antidumping duty proceedings
(a) Review of determination
(1) Review of certain determinations
Within 30 days after the date of publication in the Federal Register of—
(A) a determination by the administering authority, under 1671a(c) 1 or 1673a(c) of this title, not to initiate an investigation,
(B) a determination by the Commission, under
(C) a negative determination by the Commission, under
(D) a final determination by the administering authority or the Commission under
an interested party who is a party to the proceeding in connection with which the matter arises may commence an action in the United States Court of International Trade by filing concurrently a summons and complaint, each with the content and in the form, manner, and style prescribed by the rules of that court, contesting any factual findings or legal conclusions upon which the determination is based.
(2) Review of determinations on record
(A) In general
Within thirty days after—
(i) the date of publication in the Federal Register of—
(I) notice of any determination described in clause (ii), (iii), (iv), (v), or (viii) of subparagraph (B),
(II) an antidumping or countervailing duty order based upon any determination described in clause (i) of subparagraph (B), or
(III) notice of the implementation of any determination described in clause (vii) of subparagraph (B), or
(ii) the date of mailing of a determination described in clause (vi) of subparagraph (B),
an interested party who is a party to the proceeding in connection with which the matter arises may commence an action in the United States Court of International Trade by filing a summons, and within thirty days thereafter a complaint, each with the content and in the form, manner, and style prescribed by the rules of that court, contesting any factual findings or legal conclusions upon which the determination is based.
(B) Reviewable determinations
The determinations which may be contested under subparagraph (A) are as follows:
(i) Final affirmative determinations by the administering authority and by the Commission under
(ii) A final negative determination by the administering authority or the Commission under
(iii) A final determination, other than a determination reviewable under paragraph (1), by the administering authority or the Commission under
(iv) A determination by the administering authority, under
(v) An injurious effect determination by the Commission under
(vi) A determination by the administering authority as to whether a particular type of merchandise is within the class or kind of merchandise described in an existing finding of dumping or antidumping or countervailing duty order.
(vii) A determination by the administering authority or the Commission under
(viii) A determination by the Commission under
(3) Exception
Notwithstanding the limitation imposed by paragraph (2)(A)(i)(II) of this subsection, a final affirmative determination by the administering authority under
(4) Procedures and fees
The procedures and fees set forth in
(5) Time limits in cases involving merchandise from free trade area countries
Notwithstanding any other provision of this subsection, in the case of a determination to which the provisions of subsection (g) apply, an action under this subsection may not be commenced, and the time limits for commencing an action under this subsection shall not begin to run, until the day specified in whichever of the following subparagraphs applies:
(A) For a determination described in paragraph (1)(B) or clause (i), (ii) or (iii) of paragraph (2)(B), the 31st day after the date on which notice of the determination is published in the Federal Register.
(B) For a determination described in clause (vi) of paragraph (2)(B), the 31st day after the date on which the government of the relevant FTA country receives notice of the determination.
(C) For a determination with respect to which binational panel review has commenced in accordance with subsection (g)(8), the day after the date as of which—
(i) the binational panel has dismissed binational panel review of the determination for lack of jurisdiction, and
(ii) any interested party seeking review of the determination under paragraph (1), (2), or (3) of this subsection has provided timely notice under subsection (g)(3)(B).
If such an interested party files a summons and complaint under this subsection after dismissal by the binational panel, and if a request for an extraordinary challenge committee is made with respect to the decision by the binational panel to dismiss—
(I) judicial review under this subsection shall be stayed during consideration by the committee of the request, and
(II) the United States Court of International Trade shall dismiss the action if the committee vacates or remands the binational panel decision to dismiss.
(D) For a determination for which review by the United States Court of International Trade is provided for—
(i) under subsection (g)(12)(B), the day after the date of publication in the Federal Register of notice that article 10.12 of the USMCA has been suspended, or
(ii) under subsection (g)(12)(D), the day after the date that notice of settlement is published in the Federal Register.
(E) For a determination described in clause (vii) of paragraph (2)(B), the 31st day after the date on which notice of the implementation of the determination is published in the Federal Register.
(b) Standards of review
(1) Remedy
The court shall hold unlawful any determination, finding, or conclusion found—
(A) in an action brought under subparagraph (A), (B), or (C) of subsection (a)(1), to be arbitrary, capricious, an abuse of discretion, or otherwise not in accordance with law, or
(B)(i) in an action brought under paragraph (2) of subsection (a), to be unsupported by substantial evidence on the record, or otherwise not in accordance with law, or
(ii) in an action brought under paragraph (1)(D) of subsection (a), to be arbitrary, capricious, an abuse of discretion, or otherwise not in accordance with law.
(2) Record for review
(A) In general
For the purposes of this subsection, the record, unless otherwise stipulated by the parties, shall consist of—
(i) a copy of all information presented to or obtained by the Secretary, the administering authority, or the Commission during the course of the administrative proceeding, including all governmental memoranda pertaining to the case and the record of ex parte meetings required to be kept by
(ii) a copy of the determination, all transcripts or records of conferences or hearings, and all notices published in the Federal Register.
(B) Confidential or privileged material
The confidential or privileged status accorded to any documents, comments, or information shall be preserved in any action under this section. Notwithstanding the preceding sentence, the court may examine, in camera, the confidential or privileged material, and may disclose such material under such terms and conditions as it may order.
(3) Effect of decisions by United States-Canada or USMCA binational panels
In making a decision in any action brought under subsection (a), a court of the United States is not bound by, but may take into consideration, a final decision of a binational panel or extraordinary challenge committee convened pursuant to article 1904 of the Agreement or article 10.12 of the USMCA.
(c) Liquidation of entries
(1) Liquidation in accordance with determination
Unless such liquidation is enjoined by the court under paragraph (2) of this subsection, entries of merchandise of the character covered by a determination of the Secretary, the administering authority, or the Commission contested under subsection (a) shall be liquidated in accordance with the determination of the Secretary, the administering authority, or the Commission, if they are entered, or withdrawn from warehouse, for consumption on or before the date of publication in the Federal Register by the Secretary or the administering authority of a notice of a decision of the United States Court of International Trade, or of the United States Court of Appeals for the Federal Circuit, not in harmony with that determination. Such notice of a decision shall be published within ten days from the date of the issuance of the court decision.
(2) Injunctive relief
In the case of a determination described in paragraph (2) of subsection (a) by the Secretary, the administering authority, or the Commission, the United States Court of International Trade may enjoin the liquidation of some or all entries of merchandise covered by a determination of the Secretary, the administering authority, or the Commission, upon a request by an interested party for such relief and a proper showing that the requested relief should be granted under the circumstances.
(3) Remand for final disposition
If the final disposition of an action brought under this section is not in harmony with the published determination of the Secretary, the administering authority, or the Commission, the matter shall be remanded to the Secretary, the administering authority, or the Commission, as appropriate, for disposition consistent with the final disposition of the court.
(d) Standing
Any interested party who was a party to the proceeding under section 1303 2 of this title or subtitle IV of this chapter shall have the right to appear and be heard as a party in interest before the United States Court of International Trade. The party filing the action shall notify all such interested parties of the filing of an action under this section, in the form, manner, style, and within the time prescribed by rules of the court.
(e) Liquidation in accordance with final decision
If the cause of action is sustained in whole or in part by a decision of the United States Court of International Trade or of the United States Court of Appeals for the Federal Circuit—
(1) entries of merchandise of the character covered by the published determination of the Secretary, the administering authority, or the Commission, which is entered, or withdrawn from warehouse, for consumption after the date of publication in the Federal Register by the Secretary or the administering authority of a notice of the court decision, and
(2) entries, the liquidation of which was enjoined under subsection (c)(2),
shall be liquidated in accordance with the final court decision in the action. Such notice of the court decision shall be published within ten days from the date of the issuance of the court decision.
(f) Definitions
For purposes of this section—
(1) Administering authority
The term "administering authority" means the administering authority described in
(2) Commission
The term "Commission" means the United States International Trade Commission.
(3) Interested party
The term "interested party" means any person described in
(4) Secretary
The term "Secretary" means the Secretary of the Treasury.
(5) Agreement
The term "Agreement" means the United States-Canada Free-Trade Agreement.
(6) United States Secretary
The term "United States Secretary" means—
(A) the secretary for the United States Section referred to in article 10.16 of the USMCA, and
(B) the secretary of the United States Section provided for in article 1909 of the Agreement.
(7) Relevant FTA Secretary
The term "relevant FTA Secretary" means the Secretary—
(A) referred to in article 10.16 of the USMCA, or
(B) provided for in paragraph 5 of article 1909 of the Agreement,
of the relevant FTA country.
(8) Relevant FTA country
The term "relevant FTA country" means the free trade area country to which an antidumping or countervailing duty proceeding pertains.
(9) Free trade area country
The term "free trade area country" means the following:
(A) Canada for such time as the USMCA is in force with respect to, and the United States applies the USMCA to, Canada.
(B) Mexico for such time as the USMCA is in force with respect to, and the United States applies the USMCA to, Mexico.
(C) Canada for such time as—
(i) it is not a free trade area country under subparagraph (A); and
(ii) the Agreement is in force with respect to, and the United States applies the Agreement to, Canada.
(10) USMCA
The term "USMCA" has the meaning given that term in
(g) Review of countervailing duty and antidumping duty determinations involving free trade area country merchandise
(1) "Determination" defined
For purposes of this subsection, the term "determination" means a determination described in—
(A) paragraph (1)(B) of subsection (a), or
(B) clause (i), (ii), (iii), (vi), or (vii) of paragraph (2)(B) of subsection (a),
if made in connection with a proceeding regarding a class or kind of free trade area country merchandise, as determined by the administering authority.
(2) Exclusive review of determination by binational panels
If binational panel review of a determination is requested pursuant to article 1904 of the Agreement or article 10.12 of the USMCA, then, except as provided in paragraphs (3) and (4)—
(A) the determination is not reviewable under subsection (a), and
(B) no court of the United States has power or jurisdiction to review the determination on any question of law or fact by an action in the nature of mandamus or otherwise.
(3) Exception to exclusive binational panel review
(A) In general
A determination is reviewable under subsection (a) if the determination sought to be reviewed is—
(i) a determination as to which neither the United States nor the relevant FTA country requested review by a binational panel pursuant to article 1904 of the Agreement or article 10.12 of the USMCA; 3
(ii) a revised determination issued as a direct result of judicial review, commenced pursuant to subsection (a), if neither the United States nor the relevant FTA country requested review of the original determination,
(iii) a determination issued as a direct result of judicial review that was commenced pursuant to subsection (a) prior to the entry into force of the Agreement or the USMCA,
(iv) a determination which a binational panel has determined is not reviewable by the binational panel,
(v) a determination as to which binational panel review has terminated pursuant to article 10.13 of the USMCA, or
(vi) a determination as to which extraordinary challenge committee review has terminated pursuant to article 10.13 of the USMCA.
(B) Special rule
A determination described in subparagraph (A)(i) or (iv) is reviewable under subsection (a) only if the party seeking to commence review has provided timely notice of its intent to commence such review to—
(i) the United States Secretary and the relevant FTA Secretary;
(ii) all interested parties who were parties to the proceeding in connection with which the matter arises; and
(iii) the administering authority or the Commission, as appropriate.
Such notice is timely provided if the notice is delivered no later than the date that is 20 days after the date described in subparagraph (A) or (B) of subsection (a)(5) that is applicable to such determination, except that, if the time for requesting binational panel review is suspended under paragraph (8)(A)(ii) of this subsection, any unexpired time for providing notice of intent to commence judicial review shall, during the pendency of any such suspension, also be suspended. Such notice shall contain such information, and be in such form, manner, and style, as the administering authority, in consultation with the Commission, shall prescribe by regulations.
(4) Exception to exclusive binational panel review for constitutional issues
(A) Constitutionality of binational panel review system
An action for declaratory judgment or injunctive relief, or both, regarding a determination on the grounds that any provision of, or amendment made by, the United States-Canada Free-Trade Agreement Implementation Act of 1988 implementing the binational panel dispute settlement system under
(B) Other constitutional review
Review is available under subsection (a) with respect to a determination solely concerning a constitutional issue (other than an issue to which subparagraph (A) applies) arising under any law of the United States as enacted or applied. An action for review under this subparagraph shall be assigned to a 3-judge panel of the United States Court of International Trade.
(C) Commencement of review
Notwithstanding the time limits in subsection (a), within 30 days after the date of publication in the Federal Register of notice that binational panel review has been completed, an interested party who is a party to the proceeding in connection with which the matter arises may commence an action under subparagraph (A) or (B) by filing an action in accordance with the rules of the court.
(D) Transfer of actions to appropriate court
Whenever an action is filed in a court under subparagraph (A) or (B) and that court finds that the action should have been filed in the other court, the court in which the action was filed shall transfer the action to the other court and the action shall proceed as if it had been filed in the court to which it is transferred on the date upon which it was actually filed in the court from which it is transferred.
(E) Frivolous claims
Frivolous claims brought under subparagraph (A) or (B) are subject to dismissal and sanctions as provided under
(F) Security
(i) Subparagraph (A) actions
The security requirements of rule 65(c) of the Federal Rules of Civil Procedure apply with respect to actions commenced under subparagraph (A).
(ii) Subparagraph (B) actions
No claim shall be heard, and no temporary restraining order or temporary or permanent injunction shall be issued, under an action commenced under subparagraph (B), unless the party seeking review first files an undertaking with adequate security in an amount to be fixed by the court sufficient to recompense parties affected for any loss, expense, or damage caused by the improvident or erroneous issuance of such order or injunction. If a court upholds the constitutionality of the determination in question in such action, the court shall award to a prevailing party fees and expenses, in addition to any costs incurred by that party, unless the court finds that the position of the other party was substantially justified or that special circumstances make an award unjust.
(G) Panel record
The record of proceedings before the binational panel shall not be considered part of the record for review pursuant to subparagraph (A) or (B).
(H) Appeal to Supreme Court of court orders issued in subparagraph (A) actions
Notwithstanding any other provision of law, any final judgment of the United States Court of Appeals for the District of Columbia Circuit which is issued pursuant to an action brought under subparagraph (A) shall be reviewable by appeal directly to the Supreme Court of the United States. Any such appeal shall be taken by a notice of appeal filed within 10 days after such order is entered; and the jurisdictional statement shall be filed within 30 days after such order is entered. No stay of an order issued pursuant to an action brought under subparagraph (A) may be issued by a single Justice of the Supreme Court.
(5) Liquidation of entries
(A) Application
In the case of a determination for which binational panel review is requested pursuant to article 1904 of the Agreement or article 10.12 of the USMCA, the rules provided in this paragraph shall apply, notwithstanding the provisions of subsection (c).
(B) General rule
In the case of a determination for which binational panel review is requested pursuant to article 1904 of the Agreement or article 10.12 of the USMCA, entries of merchandise covered by such determination shall be liquidated in accordance with the determination of the administering authority or the Commission, if they are entered, or withdrawn from warehouse, for consumption on or before the date of publication in the Federal Register by the administering authority of notice of a final decision of a binational panel, or of an extraordinary challenge committee, not in harmony with that determination. Such notice of a decision shall be published within 10 days of the date of the issuance of the panel or committee decision.
(C) Suspension of liquidation
(i) In general
Notwithstanding the provisions of subparagraph (B), in the case of a determination described in clause (iii) or (vi) of subsection (a)(2)(B) for which binational panel review is requested pursuant to article 1904 of the Agreement or article 10.12 of the USMCA, the administering authority, upon request of an interested party who was a party to the proceeding in connection with which the matter arises and who is a participant in the binational panel review, shall order the continued suspension of liquidation of those entries of merchandise covered by the determination that are involved in the review pending the final disposition of the review.
(ii) Notice
At the same time as the interested party makes its request to the administering authority under clause (i), that party shall serve a copy of its request on the United States Secretary, the relevant FTA Secretary, and all interested parties who were parties to the proceeding in connection with which the matter arises.
(iii) Application of suspension
If the interested party requesting continued suspension of liquidation under clause (i) is a foreign manufacturer, producer, or exporter, or a United States importer, the continued suspension of liquidation shall apply only to entries of merchandise manufactured, produced, exported, or imported by that particular manufacturer, producer, exporter, or importer. If the interested party requesting the continued suspension of liquidation under clause (i) is an interested party described in subparagraph (C), (D), (E), or (F) of
(iv) Judicial review
Any action taken by the administering authority or the United States Customs Service under this subparagraph shall not be subject to judicial review, and no court of the United States shall have power or jurisdiction to review such action on any question of law or fact by an action in the nature of mandamus or otherwise.
(6) Injunctive relief
Except for cases under paragraph (4)(B), in the case of a determination for which binational panel review is requested pursuant to article 1904 of the Agreement or article 10.12 of the USMCA, the provisions of subsection (c)(2) shall not apply.
(7) Implementation of international obligations under article 1904 of the Agreement or article 10.12 of the USMCA
(A) Action upon remand
If a determination is referred to a binational panel or extraordinary challenge committee under article 1904 of the Agreement or article 10.12 of the USMCA and the panel or committee makes a decision remanding the determination to the administering authority or the Commission, the administering authority or the Commission shall, within the period specified by the panel or committee, take action not inconsistent with the decision of the panel or committee. Any action taken by the administering authority or the Commission under this paragraph shall not be subject to judicial review, and no court of the United States shall have power or jurisdiction to review such action on any question of law or fact by an action in the nature of mandamus or otherwise.
(B) Application if subparagraph (A) held unconstitutional
In the event that the provisions of subparagraph (A) are held unconstitutional under the provisions of subparagraphs (A) and (H) of paragraph (4), the provisions of this subparagraph shall take effect. In such event, the President is authorized on behalf of the United States to accept, as a whole, the decision of a binational panel or extraordinary challenge committee remanding the determination to the administering authority or the Commission within the period specified by the panel or committee. Upon acceptance by the President of such a decision, the administering authority or the Commission shall, within the period specified by the panel or committee, take action not inconsistent with such decision. Any action taken by the President, the administering authority, or the Commission under this subparagraph shall not be subject to judicial review, and no court of the United States shall have power or jurisdiction to review such action on any question of law or fact by an action in the nature of mandamus or otherwise.
(8) Requests for binational panel review
(A) Interested party requests for binational panel review
(i) General rule
An interested party who was a party to the proceeding in which a determination is made may request binational panel review of such determination by filing a request with the United States Secretary by no later than the date that is 30 days after the date described in subparagraph (A), (B), or (E) of subsection (a)(5) that is applicable to such determination. Receipt of such request by the United States Secretary shall be deemed to be a request for binational panel review within the meaning of article 1904(4) of the Agreement or article 10.12 of the USMCA. Such request shall contain such information and be in such form, manner, and style as the administering authority, in consultation with the Commission, shall prescribe by regulations.
(ii) Suspension of time to request binational panel review under the USMCA
Notwithstanding clause (i), the time for requesting binational panel review shall be suspended during the pendency of any stay of binational panel review that is issued pursuant to article 10.13 of the USMCA.
(B) Service of request for binational panel review
(i) Service by interested party
If a request for binational panel review of a determination is filed under subparagraph (A), the party making the request shall serve a copy, by mail or personal service, on any other interested party who was a party to the proceeding in connection with which the matter arises, and on the administering authority or the Commission, as appropriate.
(ii) Service by United States Secretary
If an interested party to the proceeding requests binational panel review of a determination by filing a request with the relevant FTA Secretary, the United States Secretary shall serve a copy of the request by mail on any other interested party who was a party to the proceeding in connection with which the matter arises, and on the administering authority or the Commission, as appropriate.
(C) Limitation on request for binational panel review
Absent a request by an interested party under subparagraph (A), the United States may not request binational panel review of a determination under article 1904 of the Agreement or article 10.12 of the USMCA.
(9) Representation in panel proceedings
In the case of binational panel proceedings convened under
(10) Notification of class or kind rulings
In the case of a determination which is described in paragraph (2)(B)(vi) of subsection (a) and which is subject to the provisions of paragraph (2), the administering authority, upon request, shall inform any interested person of the date on which the Government of the relevant FTA country received notice of the determination under paragraph 4 of article 1904 of the Agreement or under article 10.12 of the USMCA.
(11) Suspension and termination of suspension of article 10.12 of the USMCA
(A) Suspension
If a special committee established under article 10.13 of the USMCA issues an affirmative finding, the Trade Representative may, in accordance with article 10.13 of the USMCA, suspend the operation of article 10.12 of the USMCA.
(B) Termination of suspension
If a special committee is reconvened and makes an affirmative determination described in article 10.13 of the USMCA, any suspension of the operation of article 10.12 of the USMCA shall terminate.
(12) Judicial review upon termination of binational panel or committee review under the USMCA
(A) Notice of suspension or termination of suspension of article 10.12 of the USMCA
(i) Notice of suspension
Upon notification by the Trade Representative or the government of a country described in subparagraph (A) or (B) of subsection (f)(9) that the operation of article 10.12 of the USMCA has been suspended in accordance with article 10.13 of the USMCA, the United States Secretary shall publish in the Federal Register a notice of suspension of article 10.12 of the USMCA.
(ii) Notice of termination of suspension
Upon notification by the Trade Representative or the government of a country described in subparagraph (A) or (B) of subsection (f)(9) that the suspension of the operation of article 10.12 of the USMCA is terminated in accordance with article 10.13 of the USMCA, the United States Secretary shall publish in the Federal Register a notice of termination of suspension of article 10.12 of the USMCA.
(B) Transfer of final determinations for judicial review upon suspension of article 10.12 of the USMCA
If the operation of article 10.12 of the USMCA is suspended in accordance with article 10.13 of the USMCA—
(i) upon the request of an authorized person described in subparagraph (C), any final determination that is the subject of a binational panel review or an extraordinary challenge committee review shall be transferred to the United States Court of International Trade (in accordance with rules issued by the Court) for review under subsection (a); or
(ii) in a case in which—
(I) a binational panel review was completed fewer than 30 days before the suspension, and
(II) extraordinary challenge committee review has not been requested,
upon the request of an authorized person described in subparagraph (C) which is made within 60 days after the completion of the binational panel review, the final determination that was the subject of the binational panel review shall be transferred to the United States Court of International Trade (in accordance with rules issued by the Court) for review under subsection (a).
(C) Persons authorized to request transfer of final determinations for judicial review
A request that a final determination be transferred to the Court of International Trade under subparagraph (B) may be made by—
(i) if the United States made an allegation under article 10.13 of the USMCA and the operation of article 10.12 of the USMCA was suspended pursuant to article 10.13 of the USMCA—
(I) the government of the relevant country described in subparagraph (A) or (B) of subsection (f)(9),
(II) an interested party that was a party to the panel or committee review, or
(III) an interested party that was a party to the proceeding in connection with which panel review was requested, but only if the time period for filing notices of appearance in the panel review has not expired, or
(ii) if a country described in subparagraph (A) or (B) of subsection (f)(9) made an allegation under article 10.13 of the USMCA and the operation of article 10.12 of the USMCA was suspended pursuant to article 10.13 of the USMCA—
(I) the government of that country,
(II) an interested party that is a person of that country and that was a party to the panel or committee review, or
(III) an interested party that is a person of that country and that was a party to the proceeding in connection with which panel review was requested, but only if the time period for filing notices of appearance in the panel review has not expired.
(D) Transfer for judicial review upon settlement
(i) If the Trade Representative achieves a settlement with the government of a country described in subparagraph (A) or (B) of subsection (f)(9) pursuant to article 10.13 of the USMCA, and referral for judicial review is among the terms of such settlement, any final determination that is the subject of a binational panel review or an extraordinary challenge committee review shall, upon a request described in clause (ii), be transferred to the United States Court of International Trade (in accordance with rules issued by the Court) for review under subsection (a).
(ii) A request referred to in clause (i) is a request made by—
(I) the country referred to in clause (i),
(II) an interested party that was a party to the panel or committee review, or
(III) an interested party that was a party to the proceeding in connection with which panel review was requested, but only if the time for filing notices of appearance in the panel review has not expired.
(June 17, 1930, ch. 497, title IV, §516A, as added
Amendment of Section
For termination of amendment by section 501(c) of
Editorial Notes
References in Text
The North American Free Trade Agreement Implementation Act, referred to in subsec. (g)(4)(A), is
The United States-Canada Free-Trade Agreement Implementation Act of 1988, referred to in subsec. (g)(4)(A), is
The United States-Mexico-Canada Agreement Implementation Act, referred to in subsec. (g)(4)(A), is
The Federal Rules of Civil Procedure, referred to in subsec. (g)(4)(E), (F), are set out in the Appendix to Title 28, Judiciary and Judicial Procedure.
Codification
In the original, section 1001(a) of
Amendments
2020—Subsec. (a)(2)(B)(vii).
Subsec. (a)(5)(D)(i).
Subsec. (b)(3).
Subsec. (f)(6)(A).
Subsec. (f)(7)(A).
Subsec. (f)(8).
Subsec. (f)(9).
Subsec. (f)(10).
Subsec. (g)(2).
Subsec. (g)(3)(A)(i).
Subsec. (g)(3)(A)(iii).
Subsec. (g)(3)(A)(v).
Subsec. (g)(3)(A)(vi).
Subsec. (g)(4)(A).
Subsec. (g)(5)(A) to (C)(i).
Subsec. (g)(5)(C)(iii).
Subsec. (g)(6).
Subsec. (g)(7).
Subsec. (g)(8)(A)(i).
Subsec. (g)(8)(A)(ii).
Subsec. (g)(8)(C).
Subsec. (g)(9).
Subsec. (g)(10).
Subsec. (g)(11).
Subsec. (g)(12).
Subsec. (g)(12)(A).
Subsec. (g)(12)(B).
Subsec. (g)(12)(C)(i).
Subsec. (g)(12)(C)(i)(I).
Subsec. (g)(12)(C)(ii).
Subsec. (g)(12)(D)(i).
2006—Subsec. (g)(1)(B).
1996—Subsec. (a)(2)(A)(i)(I).
Subsec. (g)(4)(A).
Subsec. (g)(12)(D).
1994—Subsec. (a)(1)(D).
Subsec. (a)(2)(A)(i)(I).
Subsec. (a)(2)(A)(i)(III).
Subsec. (a)(2)(B)(iv).
Subsec. (a)(2)(B)(vii).
Subsec. (a)(2)(B)(viii).
Subsec. (a)(5)(E).
Subsec. (b)(1)(A).
Subsec. (b)(1)(B).
Subsec. (g)(8)(A)(i).
1993—Subsec. (a)(5).
Subsec. (b)(3).
Subsec. (f)(6), (7).
Subsec. (f)(8) to (10).
Subsec. (g).
Subsec. (g)(1).
Subsec. (g)(2).
Subsec. (g)(3)(A).
Subsec. (g)(3)(B).
Subsec. (g)(4)(A).
Subsec. (g)(5).
Subsec. (g)(6).
Subsec. (g)(7).
Subsec. (g)(7)(A).
Subsec. (g)(8)(A).
Subsec. (g)(8)(B)(ii).
Subsec. (g)(8)(C).
Subsec. (g)(9).
Subsec. (g)(10).
Subsec. (g)(11), (12).
1990—Subsec. (a)(5)(A).
"(i) notice of any determination described in paragraph (1)(B) or a determination described in clause (ii) or (iii) of paragraph (2)(B), or
"(ii) an antidumping or countervailing duty order based upon any determination described in clause (i) of paragraph (2)(B), or".
Subsec. (a)(5)(C).
Subsec. (g)(3)(A)(iv).
Subsec. (g)(3)(B).
1988—Subsec. (a)(5).
Subsec. (b)(3).
Subsec. (f)(5) to (7).
Subsec. (g).
1986—Subsec. (a)(3).
1984—Subsec. (a)(1).
Subsec. (a)(2)(A).
Subsec. (a)(2)(B)(i).
Subsec. (a)(2)(B)(ii).
Subsec. (a)(2)(B)(iii).
Subsec. (a)(2)(B)(iv).
Subsec. (a)(2)(B)(vi).
Subsec. (a)(3), (4).
1982—Subsecs. (c)(1), (e).
1980—Subsec. (a)(1).
Subsec. (a)(2)(A).
Subsec. (a)(3).
Subsec. (c)(1), (2).
Subsec. (d).
Subsec. (e).
Statutory Notes and Related Subsidiaries
Effective Date of 2020 Amendment
"(1) to any final determination described in paragraph (1)(B) or clause (i), (ii), or (iii) of paragraph (2)(B) of section 516A(a) of the Tariff Act of 1930 (
"(2) to any binational panel review under NAFTA, or any extraordinary challenge arising out of any such review, that was commenced before such date."
[For definition of "USMCA" as used in section 432 of
Effective Date of 1994 Amendment
Amendment by section 129(e) of
Amendment by sections 220(b), 270(a)(1)(N), and 271(b) of
Effective Date of 1993 Amendment
Amendment by
Effective and Termination Dates of 1988 Amendment
Amendment by
Effective Date of 1984 Amendment
Amendment by
Effective Date of 1982 Amendment
Amendment by
Effective Date of 1980 Amendments
Amendment by
Effective Date; Transitional Rules
"(a)
"(b)
"(1)
"(A) any protest, petition, or notice of desire to contest filed before the effective date [Jan. 1, 1980] under section 514, 516(a), or 516(d), respectively, of the Tariff Act of 1930 [
"(B) any civil action commenced before the effective date [Jan. 1, 1980] under
"(C) any civil action commenced after the effective date [Jan. 1, 1980] under such section 2632 if the protest, petition, or notice of desire to contest (under section 514, 516(a), or 516(d), respectively, of the Tariff Act of 1930) on which such action is based was filed before such effective date.
"(2)
"(3)
"(4)
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
Effect of Termination of USMCA Country Status
For provisions relating to effect of termination of USMCA country status on sections 401 to 432 of
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
Executive Documents
Acceptance by President of Panel and Committee Decisions
For acceptance by President of decisions of binational panels and extraordinary challenge committees in event that subsec. (b)(7)(B) of this section takes effect, see section 2 of Ex. Ord. No. 12889, Dec. 27, 1993, 58 F.R. 69681, set out as a note under former
For provision that in the event that subsec. (g)(7)(B) of this section takes effect, the President accepts, as a whole, all decisions of binational panels and extraordinary challenge committees, see section 3 of Ex. Ord. No. 12662, Dec. 31, 1988, 54 F.R. 785, set out as a note under
1 So in original. Probably should be preceded by "section".
2 See References in Text note below.
3 So in original. The semicolon probably should be a comma.
§1517. Procedures for investigating claims of evasion of antidumping and countervailing duty orders
(a) Definitions
In this section:
(1) Administering authority
The term "administering authority" has the meaning given that term in
(2) Commissioner
The term "Commissioner" means the Commissioner of U.S. Customs and Border Protection.
(3) Covered merchandise
The term "covered merchandise" means merchandise that is subject to—
(A) an antidumping duty order issued under
(B) a countervailing duty order issued under
(4) Enter; entry
The terms "enter" and "entry" refer to the entry, or withdrawal from warehouse for consumption, of merchandise into the customs territory of the United States.
(5) Evasion
(A) In general
Except as provided in subparagraph (B), the term "evasion" refers to entering covered merchandise into the customs territory of the United States by means of any document or electronically transmitted data or information, written or oral statement, or act that is material and false, or any omission that is material, and that results in any cash deposit or other security or any amount of applicable antidumping or countervailing duties being reduced or not being applied with respect to the merchandise.
(B) Exception for clerical error
(i) In general
Except as provided in clause (ii), the term "evasion" does not include entering covered merchandise into the customs territory of the United States by means of—
(I) a document or electronically transmitted data or information, written or oral statement, or act that is false as a result of a clerical error; or
(II) an omission that results from a clerical error.
(ii) Patterns of negligent conduct
If the Commissioner determines that a person has entered covered merchandise into the customs territory of the United States by means of a clerical error referred to in subclause (I) or (II) of clause (i) and that the clerical error is part of a pattern of negligent conduct on the part of that person, the Commissioner may determine, notwithstanding clause (i), that the person has entered such covered merchandise into the customs territory of the United States through evasion.
(iii) Electronic repetition of errors
For purposes of clause (ii), the mere nonintentional repetition by an electronic system of an initial clerical error does not constitute a pattern of negligent conduct.
(iv) Rule of construction
A determination by the Commissioner that a person has entered covered merchandise into the customs territory of the United States by means of a clerical error referred to in subclause (I) or (II) of clause (i) rather than through evasion shall not be construed to excuse that person from the payment of any duties applicable to the merchandise.
(6) Interested party
(A) In general
The term "interested party" means—
(i) a foreign manufacturer, producer, or exporter, or the United States importer, of covered merchandise or a trade or business association a majority of the members of which are producers, exporters, or importers of such merchandise;
(ii) a manufacturer, producer, or wholesaler in the United States of a domestic like product;
(iii) a certified union or recognized union or group of workers that is representative of an industry engaged in the manufacture, production, or wholesale in the United States of a domestic like product;
(iv) a trade or business association a majority of the members of which manufacture, produce, or wholesale a domestic like product in the United States;
(v) an association a majority of the members of which is composed of interested parties described in clause (ii), (iii), or (iv) with respect to a domestic like product; and
(vi) if the covered merchandise is a processed agricultural product, as defined in section 1677(4)(E), a coalition or trade association that is representative of either—
(I) processors;
(II) processors and producers; or
(III) processors and growers.
(B) Domestic like product
For purposes of subparagraph (A), the term "domestic like product" means a product that is like, or in the absence of like, most similar in characteristics and uses with, covered merchandise.
(b) Investigations
(1) In general
Not later than 15 business days after receiving an allegation described in paragraph (2) or a referral described in paragraph (3), the Commissioner shall initiate an investigation if the Commissioner determines that the information provided in the allegation or the referral, as the case may be, reasonably suggests that covered merchandise has been entered into the customs territory of the United States through evasion.
(2) Allegation described
An allegation described in this paragraph is an allegation that a person has entered covered merchandise into the customs territory of the United States through evasion that is—
(A) filed with the Commissioner by an interested party; and
(B) accompanied by information reasonably available to the party that filed the allegation.
(3) Referral described
A referral described in this paragraph is information submitted to the Commissioner by any other Federal agency, including the Department of Commerce or the United States International Trade Commission, that reasonably suggests that a person has entered covered merchandise into the customs territory of the United States through evasion.
(4) Consideration by administering authority
(A) In general
If the Commissioner receives an allegation under paragraph (2) and is unable to determine whether the merchandise at issue is covered merchandise, the Commissioner shall—
(i) refer the matter to the administering authority to determine whether the merchandise is covered merchandise pursuant to the authority of the administering authority under subtitle IV; and
(ii) notify the party that filed the allegation, and any other interested party participating in the investigation, of the referral.
(B) Determination; transmission to Commissioner
After receiving a referral under subparagraph (A)(i) with respect to merchandise, the administering authority shall determine whether the merchandise is covered merchandise and promptly transmit that determination to the Commissioner.
(C) Stay of deadlines
The period required for any referral and determination under this paragraph shall not be counted in calculating any deadline under this section.
(D) Rule of construction
Nothing in this paragraph shall be construed to affect the authority of an interested party to commence an action in the United States Court of International Trade under
(5) Consolidation of allegations and referrals
(A) In general
The Commissioner may consolidate multiple allegations described in paragraph (2) and referrals described in paragraph (3) into a single investigation if the Commissioner determines it is appropriate to do so.
(B) Effect on timing requirements
If the Commissioner consolidates multiple allegations or referrals into a single investigation under subparagraph (A), the date on which the Commissioner receives the first such allegation or referral shall be used for purposes of the requirement under paragraph (1) with respect to the timing of the initiation of the investigation.
(6) Information-sharing to protect health and safety
If, during the course of conducting an investigation under paragraph (1) with respect to covered merchandise, the Commissioner has reason to suspect that such covered merchandise may pose a health or safety risk to consumers, the Commissioner shall provide, as appropriate, information to the appropriate Federal agencies for purposes of mitigating the risk.
(7) Technical assistance and advice
(A) In general
Upon request, the Commissioner shall provide technical assistance and advice to eligible small businesses to enable such businesses to prepare and submit allegations described in paragraph (2), except that the Commissioner may deny technical assistance if the Commissioner concludes that the allegation, if submitted, would not lead to the initiation of an investigation under this subsection or any other action to address the allegation.
(B) Eligible small business defined
(i) In general
In this paragraph, the term "eligible small business" means any business concern that the Commissioner determines, due to its small size, has neither adequate internal resources nor the financial ability to obtain qualified outside assistance in preparing and filing allegations described in paragraph (2).
(ii) Non-reviewability
The determination of the Commissioner regarding whether a business concern is an eligible small business for purposes of this paragraph is not reviewable by any other agency or by any court.
(c) Determinations
(1) Determination of evasion
(A) In general
Except as provided in subparagraph (B), not later than 300 calendar days after the date on which the Commissioner initiates an investigation under subsection (b) with respect to covered merchandise, the Commissioner shall make a determination, based on substantial evidence, with respect to whether such covered merchandise was entered into the customs territory of the United States through evasion.
(B) Additional time
The Commissioner may extend the time to make a determination under subparagraph (A) by not more than 60 calendar days if the Commissioner determines that—
(i) the investigation is extraordinarily complicated because of—
(I) the number and complexity of the transactions to be investigated;
(II) the novelty of the issues presented; or
(III) the number of entities to be investigated; and
(ii) additional time is necessary to make the determination under subparagraph (A).
(2) Authority to collect and verify additional information
In making a determination under paragraph (1) with respect to covered merchandise, the Commissioner may collect such additional information as is necessary to make the determination through such methods as the Commissioner considers appropriate, including by—
(A) issuing a questionnaire with respect to such covered merchandise to—
(i) an interested party that filed an allegation under paragraph (2) of subsection (b) that resulted in the initiation of an investigation under paragraph (1) of that subsection with respect to such covered merchandise;
(ii) a person alleged to have entered such covered merchandise into the customs territory of the United States through evasion;
(iii) a person that is a foreign producer or exporter of such covered merchandise; or
(iv) the government of a country from which such covered merchandise was exported; and
(B) conducting verifications, including on-site verifications, of any relevant information.
(3) Adverse inference
(A) In general
If the Commissioner finds that a party or person described in clause (i), (ii), or (iii) of paragraph (2)(A) has failed to cooperate by not acting to the best of the party or person's ability to comply with a request for information, the Commissioner may, in making a determination under paragraph (1), use an inference that is adverse to the interests of that party or person in selecting from among the facts otherwise available to make the determination.
(B) Application
An inference described in subparagraph (A) may be used under that subparagraph with respect to a person described in clause (ii) or (iii) of paragraph (2)(A) without regard to whether another person involved in the same transaction or transactions under examination has provided the information sought by the Commissioner, such as import or export documentation.
(C) Adverse inference described
An adverse inference used under subparagraph (A) may include reliance on information derived from—
(i) the allegation of evasion of the trade remedy laws, if any, submitted to U.S. Customs and Border Protection;
(ii) a determination by the Commissioner in another investigation, proceeding, or other action regarding evasion of the unfair trade laws; or
(iii) any other available information.
(4) Notification
Not later than 5 business days after making a determination under paragraph (1) with respect to covered merchandise, the Commissioner—
(A) shall provide to each interested party that filed an allegation under paragraph (2) of subsection (b) that resulted in the initiation of an investigation under paragraph (1) of that subsection with respect to such covered merchandise a notification of the determination and may, in addition, include an explanation of the basis for the determination; and
(B) may provide to importers, in such manner as the Commissioner determines appropriate, information discovered in the investigation that the Commissioner determines will help educate importers with respect to importing merchandise into the customs territory of the United States in accordance with all applicable laws and regulations.
(d) Effect of determinations
(1) In general
If the Commissioner makes a determination under subsection (c) that covered merchandise was entered into the customs territory of the United States through evasion, the Commissioner shall—
(A)(i) suspend the liquidation of unliquidated entries of such covered merchandise that are subject to the determination and that enter on or after the date of the initiation of the investigation under subsection (b) with respect to such covered merchandise and on or before the date of the determination; or
(ii) if the Commissioner has already suspended the liquidation of such entries pursuant to subsection (e)(1), continue to suspend the liquidation of such entries;
(B) pursuant to the Commissioner's authority under
(i) extend the period for liquidating unliquidated entries of such covered merchandise that are subject to the determination and that entered before the date of the initiation of the investigation; or
(ii) if the Commissioner has already extended the period for liquidating such entries pursuant to subsection (e)(1), continue to extend the period for liquidating such entries;
(C) notify the administering authority of the determination and request that the administering authority—
(i) identify the applicable antidumping or countervailing duty assessment rates for entries described in subparagraphs (A) and (B); or
(ii) if no such assessment rate for such an entry is available at the time, identify the applicable cash deposit rate to be applied to the entry, with the applicable antidumping or countervailing duty assessment rate to be provided as soon as that rate becomes available;
(D) require the posting of cash deposits and assess duties on entries described in subparagraphs (A) and (B) in accordance with the instructions received from the administering authority under paragraph (2); and
(E) take such additional enforcement measures as the Commissioner determines appropriate, such as—
(i) initiating proceedings under
(ii) implementing, in consultation with the relevant Federal agencies, rule sets or modifications to rule sets for identifying, particularly through the Automated Targeting System and the Automated Commercial Environment authorized under
(iii) requiring, with respect to merchandise for which the importer has repeatedly provided incomplete or erroneous entry summary information in connection with determinations of evasion, the importer to deposit estimated duties at the time of entry; and
(iv) referring the record in whole or in part to U.S. Immigration and Customs Enforcement for civil or criminal investigation.
(2) Cooperation of administering authority
(A) In general
Upon receiving a notification from the Commissioner under paragraph (1)(C), the administering authority shall promptly provide to the Commissioner the applicable cash deposit rates and antidumping or countervailing duty assessment rates and any necessary liquidation instructions.
(B) Special rule for cases in which the producer or exporter is unknown
If the Commissioner and the administering authority are unable to determine the producer or exporter of the merchandise with respect to which a notification is made under paragraph (1)(C), the administering authority shall identify, as the applicable cash deposit rate or antidumping or countervailing duty assessment rate, the cash deposit or duty (as the case may be) in the highest amount applicable to any producer or exporter, including the "all-others" rate of the merchandise subject to an antidumping order or countervailing duty order under
(e) Interim measures
Not later than 90 calendar days after initiating an investigation under subsection (b) with respect to covered merchandise, the Commissioner shall decide based on the investigation if there is a reasonable suspicion that such covered merchandise was entered into the customs territory of the United States through evasion and, if the Commissioner decides there is such a reasonable suspicion, the Commissioner shall—
(1) suspend the liquidation of each unliquidated entry of such covered merchandise that entered on or after the date of the initiation of the investigation;
(2) pursuant to the Commissioner's authority under
(3) pursuant to the Commissioner's authority under
(f) Administrative review
(1) In general
Not later than 30 business days after the Commissioner makes a determination under subsection (c) with respect to whether covered merchandise was entered into the customs territory of the United States through evasion, a person determined to have entered such covered merchandise through evasion or an interested party that filed an allegation under paragraph (2) of subsection (b) that resulted in the initiation of an investigation under paragraph (1) of that subsection with respect to such covered merchandise may file an appeal with the Commissioner for de novo review of the determination.
(2) Timeline for review
Not later than 60 business days after an appeal of a determination is filed under paragraph (1), the Commissioner shall complete the review of the determination.
(g) Judicial review
(1) In general
Not later than 30 business days after the Commissioner completes a review under subsection (f) of a determination under subsection (c) with respect to whether covered merchandise was entered into the customs territory of the United States through evasion, a person determined to have entered such covered merchandise through evasion or an interested party that filed an allegation under paragraph (2) of subsection (b) that resulted in the initiation of an investigation under paragraph (1) of that subsection with respect to such covered merchandise may seek judicial review of the determination under subsection (c) and the review under subsection (f) in the United States Court of International Trade to determine whether the determination and review is conducted in accordance with subsections (c) and (f).
(2) Standard of review
In determining whether a determination under subsection (c) or review under subsection (f) is conducted in accordance with those subsections, the United States Court of International Trade shall examine—
(A) whether the Commissioner fully complied with all procedures under subsections (c) and (f); and
(B) whether any determination, finding, or conclusion is arbitrary, capricious, an abuse of discretion, or otherwise not in accordance with law.
(3) Rule of construction
Nothing in this subsection shall affect the availability of judicial review to an interested party under any other provision of law.
(h) Rule of construction with respect to other civil and criminal proceedings and investigations
No determination under subsection (c), review under subsection (f), or action taken by the Commissioner pursuant to this section shall preclude any individual or entity from proceeding, or otherwise affect or limit the authority of any individual or entity to proceed, with any civil, criminal, or administrative investigation or proceeding pursuant to any other provision of Federal or State law, including
(June 17, 1930, ch. 497, title IV, §517, as added
Editorial Notes
References in Text
The Antidumping Act, 1921, referred to in subsec. (d)(2)(B), is act May 27, 1921, ch. 14, title II,
Prior Provisions
A prior section 1517, act June 17, 1930, ch. 497, title IV, §517,
Statutory Notes and Related Subsidiaries
Effective Date
Regulations
§§1518, 1519. Repealed. June 25, 1948, ch. 646, §39, 62 Stat. 992 , eff. Sept. 1, 1948
Section 1518, acts June 10, 1890, ch. 407, §12,
Section 1519, act June 17, 1930, ch. 497, title IV, §519,
§1520. Refunds and errors
(a) Cases in which refunds authorized
The Secretary of the Treasury is authorized to refund duties or other receipts in the following cases:
(1) Excess deposits.—Whenever it is ascertained on liquidation or reliquidation of an entry or reconciliation that more money has been deposited or paid as duties than was required by law to be so deposited or paid.
(2) Fees, charges, and exactions.—Whenever it is determined in the manner required by law that any fees, charges, or exactions, other than duties and taxes, have been erroneously or excessively collected.
(3) Fines, penalties, and forfeitures.—Whenever money has been deposited in the Treasury on account of a fine, penalty, or forfeiture which did not accrue, or which is finally determined to have accrued in an amount less than that so deposited, or which is mitigated to an amount less than that so deposited or is remitted.
(4) Prior to liquidation.—Prior to the liquidation of an entry or reconciliation, whenever an importer of record declares or it is ascertained that excess duties, fees, charges, or exactions have been deposited or paid.
(b) Authorization of appropriations
The necessary moneys to make such refunds are authorized to be appropriated annually from the general fund of the Treasury.
(c) Repealed. Pub. L. 108–429, title II, §2105, Dec. 3, 2004, 118 Stat. 2598
(d) Goods qualifying under free trade agreement rules of origin
Notwithstanding the fact that a valid protest was not filed, the Customs Service may, in accordance with regulations prescribed by the Secretary, reliquidate an entry to refund any excess duties (including any merchandise processing fees) paid on a good qualifying under the rules of origin set out in section 202 of the United States-Chile Free Trade Agreement Implementation Act,
(1) a written declaration that the good qualified under the applicable rules at the time of importation;
(2) copies of all applicable certificates or certifications of origin; and
(3) such other documentation and information relating to the importation of the goods as the Customs Service may require.
(June 17, 1930, ch. 497, title IV, §520,
Amendment of Section
For termination of amendment by section 107(c) of
For termination of amendment by section 107(c) of
For termination of amendment by section 107(c) of
For termination of amendment by section 107(c) of
For termination of amendment by section 107(c) of
For termination of amendment by section 107(d) of
For termination of amendment by section 107(c) of
Editorial Notes
References in Text
Section 202 of the United States-Chile Free Trade Agreement Implementation Act, referred to in subsec. (d), is section 202 of
Section 202 of the United States-Oman Free Trade Agreement Implementation Act, referred to in subsec. (d), is section 202 of
Section 203 of the United States-Peru Trade Promotion Agreement Implementation Act, referred to in subsec. (d), is section 203 of
Section 202 of the United States–Korea Free Trade Agreement Implementation Act, referred to in subsec. (d), is section 202 of
Section 203 of the United States–Colombia Trade Promotion Agreement Implementation Act, referred to in subsec. (d), is section 203 of
Section 203 of the United States–Panama Trade Promotion Agreement Implementation Act, referred to in subsec. (d), is section 203 of
Codification
Act June 26, 1934, ch. 756, §2(a),
Prior Provisions
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, §520,
Prior provisions somewhat similar to those in subdivisions (1) and (3) of paragraph (a) for refund of moneys paid on account of unascertained or estimated duties or payments on appeal, and for correction of clerical errors within one year, with further provisions making an appropriation and requiring reports to Congress of moneys refunded, were contained in act Oct. 3, 1913, ch. 16, §III, Y,
Provisions concerning the refund of moneys collected as duties in accordance with any decision, etc., of the Secretary of the Treasury, with provisos concerning reliquidations, correction of errors, household effects and other articles exempt from duty, were contained in act March 3, 1875, ch. 136,
R.S. §3011 (as amended by act Feb. 27, 1877, ch. 69, §1,
Act June 7, 1924, ch. 357,
Amendments
2020—Subsec. (d).
Subsec. (d)(2).
2011—Subsec. (d).
2007—Subsec. (d).
2006—Subsec. (a).
Subsec. (d).
Subsec. (d)(3).
2005—Subsec. (d).
2004—Subsec. (c).
2003—Subsec. (d).
Subsec. (d)(1).
Subsec. (d)(2).
1999—Subsec. (d).
1993—Subsec. (a)(1), (4).
Subsec. (c).
Subsec. (c)(1).
Subsec. (d).
1984—Subsec. (a)(4).
Subsec. (d).
1978—Subsec. (c)(1).
1970—Subsec. (c).
1953—Subsec. (c)(1). Act Aug. 8, 1953, extended the relief provision to situations involving clerical errors, mistakes of fact, or any other inadvertence not amounting to an error in the construction of a law, in any entry, liquidation, appraisement or other customs transaction, when such error, mistake or other inadvertence is adverse to the record or established by written evidence.
Subsec. (c)(2). Act Aug. 8, 1953, permitted correction of assessments of duty on household or personal effects which are subject to duty.
1938—Act June 25, 1938, amended section generally. Prior to amendment, section related to refunds by Secretary of Treasury.
1934—Subsec. (b). Act June 26, 1934, repealed subsec. (b). Text read as follows: "The necessary moneys to make such refunds are hereby appropriated, and this appropriation shall be deemed a permanent and indefinite appropriation."
Statutory Notes and Related Subsidiaries
Effective Date of 2020 Amendment
Amendment by
"(1)
"(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)
"(A) the amendments made by subsection (a) to section 520(d) of the Tariff Act of 1930 (
"(B) section 520(d) 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."
[For definition of "USMCA" as used in section 205(b) of
Effective and Termination Dates of 2011 Amendment
Amendment by
Amendment by
Amendment by
Effective and Termination Dates of 2007 Amendment
Amendment by
Effective and Termination Dates of 2006 Amendment
Amendment by
Amendment by
Effective and Termination Dates of 2005 Amendment
Amendment by
Effective Date of 2004 Amendment
Amendment by
Effective and Termination Dates of 2003 Amendment
Amendment by
Effective Date of 1999 Amendment
Amendment by
Effective Date of 1993 Amendment
Amendment by section 206 of
Effective Date of 1984 Amendment
Amendment by section 210(b) of
Amendment by section 212 of
Effective Date of 1970 Amendment
For effective date of amendment by
Effective Date of 1953 Amendment; Savings Provision
Amendment by act Aug. 8, 1953, effective on and after thirtieth day following Aug. 8, 1953, and savings provision, see notes set out under
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
Effective Date of 1934 Amendment
Act June 26, 1934, ch. 756, §2(a),
Construction of 1993 Amendment
Amendment by section 206 of
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
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
Availability of Transportation and Storage Facilities for Military Purposes
Act Sept. 29, 1942, ch. 567,
§1521. Repealed. Pub. L. 103–182, title VI, §618, Dec. 8, 1993, 107 Stat. 2180
Section, acts June 17, 1930, ch. 497, title IV, §521,
§1522. Omitted
Editorial Notes
Codification
Section, act June 17, 1930, ch. 497, title IV, §522,
§1523. Examination of accounts
The Secretary of the Treasury or such officer or employee as he shall designate, shall, under regulations and instructions prescribed by the Secretary—
(1) examine the customs officers' accounts of receipts and disbursements of money and receipts and disposition of merchandise; and
(2) verify, to such extent as the Secretary of the Treasury shall direct, assessments of duties and taxes and allowances of drawback.
(June 17, 1930, ch. 497, title IV, §523,
Editorial Notes
Prior Provisions
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, §523,
Amendments
1970—
1953—Act Aug. 8, 1953, amended section generally by eliminating the provision continuing "naval officers of customs" as "Comptrollers of Customs"; by substituting the reference to "The Secretary of the Treasury or such officer or employee as he shall designate" for references to the comptrollers of customs; and, among other changes, substituting the provision that the verification of assessments of duties and allowances of drawbacks should be to such extent as the Secretary of the Treasury directs, for the former provision requiring such verification in all cases.
Statutory Notes and Related Subsidiaries
Effective Date of 1970 Amendment
For effective date of amendment by
Effective Date of 1953 Amendment; Savings Provision
Amendment by act Aug. 8, 1953, effective on and after thirtieth day following Aug. 8, 1953, and savings provision, see notes set out under
§1524. Deposit of reimbursable charges
Receipts for any reimbursable charges or expenses which have been paid for out of any appropriation for collecting the revenue from customs shall be deposited as a refund to such appropriation instead of being covered into the Treasury as miscellaneous receipts, as provided by
(June 17, 1930, ch. 497, title IV, §524,
Editorial Notes
Prior Provisions
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, §524,
Amendments
1938—Act June 25, 1938, amended section generally.
Statutory Notes and Related Subsidiaries
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
§1525. Repealed. Pub. L. 89–762, §2, Nov. 5, 1966, 80 Stat. 1312
Section, act June 17, 1930, ch. 497, title IV, §525,
§1526. Merchandise bearing American trade-mark
(a) Importation prohibited
Except as provided in subsection (d) of this section, it shall be unlawful to import into the United States any merchandise of foreign manufacture if such merchandise, or the label, sign, print, package, wrapper, or receptacle, bears a trademark owned by a citizen of, or by a corporation or association created or organized within, the United States, and registered in the Patent and Trademark Office by a person domiciled in the United States, under the provisions of
(b) Seizure and forfeiture
Any such merchandise imported into the United States in violation of the provisions of this section shall be subject to seizure and forfeiture for violation of the customs laws.
(c) Injunction and damages
Any person dealing in any such merchandise may be enjoined from dealing therein within the United States or may be required to export or destroy such merchandise or to remove or obliterate such trademark and shall be liable for the same damages and profits provided for wrongful use of a trade-mark, under the provisions of
(d) Exemptions; publication in Federal Register; forfeitures; rules and regulations
(1) The trademark provisions of this section and
(2) The Secretary shall determine and publish in the Federal Register lists of the types of articles and the quantities of each which shall be entitled to the exemption provided by this subsection. In determining such quantities of particular types of trade-marked articles, the Secretary shall give such consideration as he deems necessary to the numbers of such articles usually purchased at retail for personal use.
(3) If any article which has been exempted from the restrictions on importation of the trade-mark laws under this subsection is sold within one year after the date of importation, such article, or its value (to be recovered from the importer), is subject to forfeiture. A sale pursuant to a judicial order or in liquidation of the estate of a decedent is not subject to the provisions of this paragraph.
(4) The Secretary may prescribe such rules and regulations as may be necessary to carry out the provisions of this subsection.
(e) Merchandise bearing counterfeit mark; seizure and forfeiture; disposition of seized goods
Any such merchandise bearing a counterfeit mark (within the meaning of
(1) by delivery to such Federal, State, and local government agencies as in the opinion of the Secretary have a need for such merchandise,
(2) by gift to such eleemosynary institutions as in the opinion of the Secretary have a need for such merchandise, or
(3) more than 90 days after the date of forfeiture, by sale by the Customs Service at public auction under such regulations as the Secretary prescribes, except that before making any such sale the Secretary shall determine that no Federal, State, or local government agency or eleemosynary institution has established a need for such merchandise under paragraph (1) or (2).
(f) Civil penalties
(1) Any person who directs, assists financially or otherwise, or aids and abets the importation of merchandise for sale or public distribution that is seized under subsection (e) shall be subject to a civil fine.
(2) For the first such seizure, the fine shall be not more than the value that the merchandise would have had if it were genuine, according to the manufacturer's suggested retail price, determined under regulations promulgated by the Secretary.
(3) For the second seizure and thereafter, the fine shall be not more than twice the value that the merchandise would have had if it were genuine, as determined under regulations promulgated by the Secretary.
(4) The imposition of a fine under this subsection shall be within the discretion of the Customs Service, and shall be in addition to any other civil or criminal penalty or other remedy authorized by law.
(June 17, 1930, ch. 497, title IV, §526,
Editorial Notes
References in Text
Prior Provisions
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, §526,
Amendments
1996—Subsec. (e).
Subsec. (f).
1993—Subsec. (e)(3).
1978—Subsec. (a).
Subsec. (d).
Subsec. (e).
Statutory Notes and Related Subsidiaries
Change of Name
"Patent and Trademark Office" substituted for "Patent Office" in subsec. (a) pursuant to
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
§1527. Importation of wild mammals and birds in violation of foreign law
(a) Importation prohibited
If the laws or regulations of any country, dependency, province, or other subdivision of government restrict the taking, killing, possession, or exportation to the United States, of any wild mammal or bird, alive or dead, or restrict the exportation to the United States of any part or product of any wild mammal or bird, whether raw or manufactured, no such mammal or bird, or part or product thereof, shall, after the expiration of ninety days after June 17, 1930, be imported into the United States from such country, dependency, province, or other subdivision of government, directly or indirectly, unless accompanied by a certification of the United States consul, for the consular district in which is located the port or place from which such mammal or bird, or part or product thereof, was exported from such country, dependency, province, or other subdivision of government, that such mammal or bird, or part or product thereof, has not been acquired or exported in violation of the laws or regulations of such country, dependency, province, or other subdivision of government.
(b) Forfeiture
Any mammal or bird, alive or dead, or any part or product thereof, whether raw or manufactured, imported into the United States in violation of the provisions of the preceding subdivision shall be subject to seizure and forfeiture under the customs laws. Any such article so forfeited may, in the discretion of the Secretary of the Treasury and under such regulations as he may prescribe, be placed with the departments or bureaus of the Federal or State Governments, or with societies or museums, for exhibition or scientific or educational purposes, or destroyed, or (except in the case of heads or horns of wild mammals) sold in the manner provided by law.
(c) Section not to apply in certain cases
The provisions of this section shall not apply in the case of—
(1) Prohibited importations
Articles the importation of which is prohibited under the provisions of this chapter, or of
(2) Scientific or educational purposes
Wild mammals or birds, alive or dead, or parts or products thereof, whether raw or manufactured, imported for scientific or educational purposes;
(3) Certain migratory game birds
Migratory game birds (for which an open season is provided by the laws of the United States and any foreign country which is a party to a treaty with the United States, in effect on the date of importation, relating to the protection of such migratory game birds) brought into the United States by bona fide sportsmen returning from hunting trips in such country, if at the time of importation the possession of such birds is not prohibited by the laws of such country or of the United States.
(June 17, 1930, ch. 497, title IV, §527,
Editorial Notes
Codification
In subsec. (c)(1), "
§1528. Taxes not to be construed as duties
No tax or other charge imposed by or pursuant to any law of the United States shall be construed to be a customs duty for the purpose of any statute relating to the customs revenue, unless the law imposing such tax or charge designates it as a customs duty or contains a provision to the effect that it shall be treated as a duty imposed under the customs laws. Nothing in this section shall be construed to limit or restrict the jurisdiction of the United States Court of International Trade or the United States Court of Appeals for the Federal Circuit.
(June 17, 1930, ch. 497, title IV, §528, as added June 25, 1938, ch. 679, §20,
Editorial Notes
Amendments
1982—
1980—
Statutory Notes and Related Subsidiaries
Effective Date of 1982 Amendment
Amendment by
Effective Date of 1980 Amendment
Amendment by
Effective Date
Section effective on thirtieth day following June 25, 1938, except as otherwise specifically provided, see section 37 of act June 25, 1938, set out as an Effective Date of 1938 Amendment note under
§1529. Collection of fees on behalf of other agencies
The Customs Service shall be reimbursed from the fees collected for the cost and expense, administrative and otherwise, incurred in collecting any fees on behalf of any government 1 agency for any reason.
(June 17, 1930, ch. 497, title IV, §529, as added
Statutory Notes and Related Subsidiaries
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