CHAPTER 1 —COLLECTION DISTRICTS, PORTS, AND OFFICERS
§1. Organization of customs service
Except as hereinafter provided the reorganization of the customs service made by the President and communicated to Congress under date of March 3, 1913, shall, until otherwise provided by Congress, constitute the permanent organization of the customs service.
(Aug. 24, 1912, ch. 355,
Editorial Notes
Codification
Section was superseded in part by
Prior Provisions
This was a provision of the sundry civil appropriation act for the fiscal year 1913. Prior to its incorporation into the Code, it read as follows: "The President is authorized to reorganize the customs service and cause estimates to be submitted therefor on account of the fiscal year nineteen hundred and fourteen bringing the total cost of said service for said fiscal year within a sum not exceeding $10,150,000 instead of $10,500,000, the amount authorized to be expended therefor on account of the current fiscal year nineteen hundred and twelve; in making such reorganization and reduction in expenses he is authorized to abolish or consolidate collection districts, ports, and subports of entry and delivery, to discontinue needless offices and employments, to reduce excessive rates of compensation below amounts fixed by law or Executive order, and to do all such other and further things that in his judgment may be necessary to make such organization effective and within the limit of cost herein fixed; such reorganization shall be communicated to Congress at its next regular session and shall constitute for the fiscal year nineteen hundred and fourteen and until otherwise provided by Congress the permanent organization of the customs service." Such of the foregoing provisions as were not carried into the Code were omitted as temporary and executed.
The plan of reorganization, with an estimate of the expenses of the same, was communicated by the President to Congress by Message dated March 3, 1913, as follows:
"Message from the President of the United States, Transmitting Plan of Reorganization of the Customs Service and Detailed Estimate of Expenses of the Same.
"To the Senate and House of Representatives:
"Whereas, by virtue of the provision of
"Whereas, it was further provided that such reorganization should be communicated to Congress at its next regular session and should constitute for the fiscal year 1914, and until otherwise provided by Congress, the permanent organization of the customs service: Now, therefore,
"It is hereby ordered and communicated that the following plan shall be the organization of the customs service for the said fiscal year 1914, and unless otherwise provided by Congress the permanent organization of the customs service:
"I. Customs Districts
"In lieu of all customs-collection districts, ports, and subports of entry and ports of delivery now or heretofore existing there shall be 49 customs-collection districts with district headquarters and port of entry as follows:" [The customs-collection districts, ports, and subports of entry and ports of delivery enumerated in the President's message to Congress have been changed since the date of the message and the districts and their boundaries and ports of entry are subject to further changes under
"II. The use of the terms 'port of delivery' and 'subport of entry' is hereby discontinued, and all ports of entry, subports of entry, and ports of delivery not above specifically mentioned as ports of entry, are hereby abolished.
"III. The privileges of the first and seventh sections of the act of June 10, 1880, commonly known as the 'immediate transportation act' shall remain as heretofore existing with respect to the ports of entry above mentioned.
"IV. There shall be one collector of customs for each of the customs collection districts above established, who shall receive the compensation hereafter set forth, which shall constitute all the compensation and emoluments to be received by him and which shall be in lieu of all fees, commissions, salaries, or other emoluments of any name or nature (including the right to charge for blank manifests and clearances under the provisions of section 2648 of the Revised Statutes) heretofore received by or allowed to him.
"All moneys collected or received by such collectors of customs in their official capacities, whether as fees, storage, commissions, or from the sale of blank forms or otherwise, shall be covered into the Treasury.
"V. Such collectors shall maintain their principal offices at the headquarters of their respective districts, with the exception of the collectors for the districts of Virginia, Minnesota, and Duluth and Superior, who shall maintain a principal office at both Newport News and Norfolk, and at both St. Paul and Minneapolis, and at both Duluth and Superior, respectively.
"VI. The collector of customs or the surveyor of customs (if there be no collector) for any district heretofore existing in which the port above mentioned as the headquarters of a district hereby created is located shall continue to hold office as the collector of customs for such new district under his existing commission, or if the port so designated as the headquarters of any district hereby created by an independent port of delivery the collector or surveyor (if there be no collector) shall continue to hold office as the collector of customs for such new district under his existing commission, and the terms of office of all other collectors of customs, and the terms of office of all other surveyors of customs, except the surveyors of customs at the ports of Portland, Me., Boston, Mass., New York, N.Y., Philadelphia, Pa., Baltimore, Md., New Orleans, La., and San Francisco, Cal., shall cease and determine upon this reorganization going into effect.
"VII. The Secretary of the Treasury may appoint a deputy collector to have charge of each port of entry, who shall perform such duties and receive such compensation as the Secretary of the Treasury shall determine.
"VIII. The Secretary of the Treasury is hereby authorized to prescribe uniform blank forms to be used in connection with the entry and clearance of merchandise, and to cause such forms to be printed and to be kept on sale at the various ports of entry as he may direct, the net proceeds of such sales to be covered into the Treasury.
"IX. Merchandise shall not be entered or delivered from customs custody elsewhere than at one of the ports of entry hereinbefore designated, except at the expense of the parties in interest, upon express authority from the Secretary of the Treasury and under conditions to be prescribed by him. When it shall be made to appear to the Secretary of the Treasury that the interests of commerce or the protection of the revenue so require, he may cause to be stationed at places in the various collection districts, though not named as ports of entry, officers or employees of the customs with authority to enter and clear vessels, to accept entries of merchandise, to collect duties, and to enforce the various provisions of the customs and navigation laws.
"X. All persons now in the classified civil service whose employment may be discontinued by reason of this reorganization shall be retained upon the list of eligibles for appointment to fill any vacancies hereafter occurring in the customs service.
"XI. The notice of dissatisfaction and protest provided for by subsections 13 and 14 of section 28 of the act approved August 5, 1909, shall be deemed to be finally abandoned and waived unless within 30 days from the date of filing thereof the person who filed such notice or protest shall deposit with the collector of customs a fee of $1 with respect to each appraisement, entry, or payment objected to. Such fee shall be deposited and accounted for as 'Miscellaneous receipts,' and in case the notice of dissatisfaction or protest in connection with which such fee was deposited shall be finally sustained in whole or in part, such fee shall be refunded to the importer, with the duties found to be collected in excess, from the appropriation for the refund to importers of excess of deposits.
"Attached hereto is a detailed estimate of the expenses of the customs service under the reorganization above provided. [Omitted as not permanent, and in any event superseded by
"Done at Washington, D.C., this 3d day of March, 1913.
"Wm. H. Taft."
Statutory Notes and Related Subsidiaries
Short Title of 2018 Amendment
Short Title of 2010 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
REORGANIZATION PLAN NO. 1 OF 1965
Eff. May 25, 1965, 30 F.R. 7035, 79 Stat. 1317
Prepared by the President and transmitted to the Senate and the House of Representatives in Congress assembled, March 25, 1965, pursuant to the provisions of the Reorganization Act of 1949,
BUREAU OF CUSTOMS
Section 1. Abolition of Offices
All offices in the Bureau of Customs of the Department of the Treasury of collector of customs, comptroller of customs, surveyor of customs, and appraiser of merchandise to which appointments are required to be made by the President, by and with the advice and consent of the Senate, are abolished. The foregoing provisions shall become effective with respect to each office abolished thereby at such time, not later than December 31, 1966, as the Secretary of the Treasury shall specify, but nothing herein shall empower the Secretary to increase the term of any office beyond that provided by law for such office or affect his authority under the first paragraph under the heading "TREASURY DEPARTMENT" appearing in the Act of March 2, 1895 (ch. 187,
Sec. 2. Transfer of Functions
There are transferred to the Secretary of the Treasury the functions, if any, that have been vested by statute in officers, agencies, or employees of the Bureau of Customs of the Department of the Treasury since the effective date of Reorganization Plan No. 26 of 1950 (
Sec. 3. Preservation of Remedies
The abolition of offices herein shall not prejudice any right to protest or to appeal to the United States Customs Court any action taken in the administration of the customs laws.
Sec. 4. Incidental Provisions
Consonant with section 4 of the Reorganization Act of 1949, as amended [see
Message of the President
To the Congress of the United States:
All that we do to serve the people of this land must be done, as has been my insistent pledge, with the least cost and the most effectiveness.
In my state of the Union message, I announced it was this administration's intention to "reshape and reorganize" the executive branch. This goal had one objective: "to meet more effectively the tasks of today."
I report today now one step taken forward toward that goal as part of our progress "on new economies we were planning to make."
I submit today a plan for reorganization in the Bureau of Customs of the Department of the Treasury.
At present the Bureau maintains 113 independent field offices, each reporting directly to Customs headquarters in Washington, D.C. Under a modernization program of which this reorganization plan is an integral part, the Secretary of the Treasury proposes to establish six regional offices to supervise all Customs field activities. The tightened management controls achieved from these improvements will make possible a net annual saving of $9 million within a few years.
An essential feature will be the abolition of the offices of all Presidential appointees in the Customs Service. The program cannot be effectively carried out without this step.
The following offices, therefore, would be eliminated: Collectors of customs, comptrollers of customs, surveyors of customs, and appraisers of merchandise, to which appointments are now required to be made by the President by and with the advice and consent of the Senate.
Incumbents of abolished offices will be given consideration for suitable employment under the civil service laws in any positions in customs for which they may be qualified.
When this reorganization is completed, all officials and employees of the Bureau of Customs will be appointed under the civil service laws.
All of the functions of the offices which will be abolished are presently vested in the Secretary of the Treasury by Reorganization Plan No. 26 of 1950 which gives the Secretary power to redelegate these functions. He will exercise this power as the existing offices are abolished.
The estimate of savings that will be achieved by the program of customs modernization and improvement, of which this reorganization plan is a part, is based on present enforcement levels, business volume, and salary scales. Of the amounts saved, approximately $1 million a year will be from salaries no longer paid because of the abolition of offices.
The proposed new organizational framework looks to the establishment of new offices at both headquarters and field levels and abolition of present offices.
This results in a net reduction of more than 50 separate principal field offices by concentration of supervisory responsibilities in fewer officials in charge of regional and district activities. In addition to the six offices of regional commissioner, about 25 offices of district director will be established. The regional commissioners and district directors will assume the overall principal supervisory responsibilities and functions of collectors of customs, appraisers of merchandise, comptrollers of customs, laboratories, and supervising customs agents.
At the headquarters level, four new offices will be established to replace seven divisions. A new position of special assistant to the Commissioner will be created and charged with responsibility for insuring that all Customs employees conduct themselves in strict compliance with all applicable laws and regulations. Up to now this function has been one of a number lodged with an existing division.
After investigation I have found and hereby declare that each reorganization included in Reorganization Plan No. 1 of 1965 is necessary to accomplish one or more of the purposes set forth in section 2(a) of the Reorganization Act of 1949, as amended.
It should be emphasized that abolition by Reorganization Plan No. 1 of 1965 of the offices of collector of customs, comptroller of customs, surveyor of customs, and appraiser of merchandise will in no way prejudice any right of any person affected by the laws administered by the Bureau of Customs. The rights of importers and others, for example, before the Customs Court, arising out of the administration of such functions will remain unaffected. In addition it should be emphasized that all essential services to the importing, exporting, and traveling public will continue to be performed.
This reorganization plan will permit a needed modernization of the organization and procedure of the Bureau of Customs. It will permit a more effective administration of the customs laws.
I urge the Congress to permit Reorganization Plan No. 1 of 1965 to become effective.
Lyndon B. Johnson.
§2. Rearrangement and limitation of districts; changing locations
The President is authorized from time to time, as the exigencies of the service may require, to rearrange, by consolidation or otherwise, the several customs-collection districts and to discontinue ports of entry by abolishing the same or establishing others in their stead. The President is authorized from time to time to change the location of the headquarters in any customs-collection district as the needs of the service may require.
(Aug. 1, 1914, ch. 223,
Editorial Notes
Amendments
1970—
1928—Act May 29, 1928, provided for discontinuance of the statement or report as required by a proviso at end of section which read as follows: "That the President shall, at the beginning of each regular session, submit to Congress a statement of all acts, if any, done under the provisions of this section and the reasons therefor."
Statutory Notes and Related Subsidiaries
Effective Date of 1970 Amendment
Amendment by
Virginia Inland Port; Withdrawal of Designation as Customs Service Port of Entry Prohibited
[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
Columbia-Snake Customs District
Pembina, North Dakota, Customs District; Change in Boundaries Prohibited Without Congressional Consent
Customs Districts and Ports of Entry
An alphabetical index of ports of entry is contained in Schedule D of the Harmonized Tariff Schedule, which is not set out in the Code. See Publication of Harmonized Tariff Schedule note set out under
For list of international airports of entry, see section 122.13 of Part 122 of
Executive Documents
Transfer of Functions
All offices of collector of customs, comptroller of customs, surveyor of customs, and appraiser of merchandise in Bureau of Customs of Department of the Treasury to which appointments were required to be made by President with advice and consent of Senate ordered abolished, with such offices to be terminated not later than December 31, 1966, by Reorg. Plan No. 1 of 1965, eff. May 25, 1965, 30 F.R. 7035,
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,
Delegation of Functions
For delegation to Secretary of the Treasury of authority vested in President by this section, see Ex. Ord. No. 10289, §1(a), Sept. 17, 1951, 16 F.R. 9499, set out as a note under
§3. Superintendence of collection of import duties
The Secretary of the Treasury shall direct the superintendence of the collection of the duties on imports as he shall judge best.
(R.S. §249.)
Editorial Notes
Codification
R.S. §249 derived from act May 8, 1792, ch. 37, §6,
Section, prior to its incorporation into the Code, contained the words "and tonnage," after "duties on imports". These words were omitted as superseded by section 3 of the former Appendix to Title 46, Shipping, which charged the Chief of the Bureau of Navigation and Steamboat Inspection with the execution of the laws relating to the collection of the tonnage tax. Section 3 of the former Appendix to Title 46 was repealed by
Statutory Notes and Related Subsidiaries
Analysis Regarding the CES Program; Effect on Implementation of Program
"(1) The Comptroller General of the United States shall conduct a comprehensive analysis, including a cost-benefit study, of the centralized cargo examination station (CES) concept from the perspective of both the United States Customs Service and business community users. The analysis shall be submitted on the same day to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate (hereinafter in this subsection referred to as the 'Committees') not later than March 30, 1988, and shall include recommendations as to how best to implement cargo inspection procedures.
"(2) The United States Customs Service—
"(A) may not, after the date of the enactment of this Act [Dec. 22, 1987], establish any new centralized cargo examination station at any ocean port, airport, or land border location unless the Customs Service provides to the Committees advance notice, in writing, of not less than 90 days regarding the proposed establishment; and
"(B) shall, on such date of enactment, suspend operations at each centralized cargo examination station that was operating at an airport on the day before such date until the 90th day after a date—
"(i) that is not earlier than the date on which the analysis required under paragraph (1) is submitted to the Committees, and
"(ii) on which the Customs Service provides to the Committees notice, in writing, that it intends to resume such operations at the station.
During the period of suspension of operations under subparagraph (B) at any centralized cargo examination station at an airport, the Secretary of the Treasury shall maintain customs operations and staffing at that airport at a level not less than that which was in effect immediately before the suspension took effect.
"(3) The Commissioner of U.S. Customs and Border Protection is authorized to obtain from the operators of centralized cargo examination stations information regarding the fees paid to them for the provision of services at these stations."
[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
§4. Omitted
Editorial Notes
Codification
Section, act Mar. 4, 1923, ch. 251, §1,
§§5, 5a. Repealed. Pub. L. 91–271, title III, §321(a), (b), June 2, 1970, 84 Stat. 293
Section 5, R.S. §2613, act Sept. 21, 1922, ch. 356, title IV, §523,
Section 5a, act July 5, 1932, ch. 430, title I,
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal effective with respect to articles entered, or withdrawn from warehouse for consumption, on or after Oct. 1, 1970, and such other articles entered or withdrawn from warehouse for consumption prior to such date, or with respect to which a protest has not been disallowed in whole or in part before Oct. 1, 1970, see section 203 of
§6. Designation of customs officers for foreign service; status; rejection of designated customs officer; applicability of civil service laws
Any officer of the customs service designated by the Secretary of the Treasury for foreign service, shall, through the Department of State, be regularly and officially attached to the diplomatic missions of the United States in the countries in which they are to be stationed, and when such officers are assigned to countries in which there are no diplomatic missions of the United States, appropriate recognition and standing with full facilities for discharging their official duties shall be arranged by the Department of State. The Secretary of State may reject the name of any such officer whose assignment to the foreign post for which he has been designated would, in his judgment, be prejudicial to the public policy of the United States. The appointment of such customs officers shall be made pursuant to the civil service laws and regulations upon the nomination of the principal officer in charge of the office to which such appointments are to be made.
(Mar. 4, 1923, ch. 251, §2,
Editorial Notes
Amendments
1970—
1948—Act June 25, 1948, struck out fourth sentence relating to appointment and compensation of clerks of Customs Court.
1930—Act June 17, 1930, §649, substituted "Treasury attachés" for "Customs attachés".
Act June 17, 1930, §518, authorized Secretary of the Treasury to appoint and fix compensation of clerks of Customs Court.
1926—Act May 28, 1926, substituted "United States Customs Court" for "Board of General Appraisers".
Statutory Notes and Related Subsidiaries
Effective Date of 1970 Amendment
Amendment by
Effective Date of 1948 Amendment
Act June 25, 1948, ch. 646, §38,
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
All offices of collector of customs, comptroller of customs, surveyor of customs, and appraiser of merchandise in Bureau of Customs of Department of the Treasury to which appointments were required to be made by President with advice and consent of Senate ordered abolished, with such offices to be terminated not later than December 31, 1966, by Reorg. Plan No. 1 of 1965, eff. May 25, 1965, 30 F.R. 7035,
Functions of all officers of Department of the Treasury and functions of all agencies and employees of such Department transferred, with certain exceptions, to Secretary of the Treasury, with power vested in him to authorize their performance or performance of any of his functions, by any of such officers, agencies, and employees, by 1950 Reorg. Plan No. 26. §§1, 2, eff. July 31, 1950, 15 F.R. 4935,
§§6a to 6d. Repealed. Sept. 3, 1954, ch. 1263, §13(b), 68 Stat. 1231
Sections, act May 29, 1928, ch. 865, §§1–4,
Act Dec. 12, 1930, ch. 10,
§6e. Overtime compensation based on standard or daylight saving time
On and after June 30, 1949, overtime compensation of customs officers and employees, as authorized by law, shall be based either on standard or daylight saving time, whichever is observed where overtime services are performed.
(June 30, 1949, ch. 286, title I,
§§7 to 11. Repealed. Pub. L. 91–271, title III, §321(c)–(g), June 2, 1970, 84 Stat. 293
Section 7, act Mar. 4, 1923, ch. 251, §3,
Section 8, R.S. §2629; acts Mar. 3, 1905, ch. 1413, §1,
Section 9, R.S. §2625, act Mar. 4, 1923, ch. 251, §3,
Section 10, R.S. §2630; acts Mar. 4, 1923, ch. 251, §§2, 3,
Section 11, R.S. §2632; act June 17, 1930, ch. 497, title IV, §523,
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal effective with respect to articles entered, or withdrawn from warehouse for consumption, on or after Oct. 1, 1970, and such other articles entered or withdrawn from warehouse for consumption prior to such date, or with respect to which a protest has not been disallowed in whole or in part before Oct. 1, 1970, see section 203 of
§§12 to 18. Repealed. Aug. 2, 1956, ch. 887, §4(a)(1)–(7), 70 Stat. 947
Sections 12 to 15 provided for appointment by Secretary of the Treasury of 30 special agents for purposes of checking the accounts of collectors and other customs officers for prevention of frauds, authorized regulations for the limitations on their number and compensation and authorized appointment of special agents to reside in foreign territory. Customs agents who perform functions formerly exercised by special agents are covered generally by
Section 12 was based on R.S. §2649.
Section 13 was based on acts Mar. 4, 1911, ch. 285,
Section 14 was based on R.S. §2651.
Section 15 was based on R.S. §2999.
Section 16, R.S. 2940; acts Mar. 4, 1923, ch. 251, §2,
Section 17, R.S. §2941, prohibited only employees in office of appraiser at New York from engaging or being employed in any commercial activity.
Section 18, R.S. §2942, related to duties of appraiser and assistant appraiser at New York.
§§19, 20. Repealed. Pub. L. 89–554, §8(a), Sept. 6, 1966, 80 Stat. 646
Section 19, act Feb. 9, 1925, ch. 167,
Section 20, act Feb. 21, 1925, ch. 278, §1,
§§21 to 24. Repealed. Aug. 2, 1956, ch. 887, §4(a)(8)–(11), (13), 70 Stat. 947
Sections 21 to 23 prescribed oath of office for customs officers and assistant appraisers.
Section 24 related to designation of persons to administer oath of office.
Section 21 was based on R.S. §2616.
Section 22 was based on R.S. §2614; act July 5, 1932, ch. 430, title 1,
Section 23 was based on R.S. §2615; July 5, 1932, ch. 430, title 1,
Section 24 was based on R.S. §2617; act Feb. 8, 1875, ch. 36, §11,
§§26 to 28. Repealed. Aug. 2, 1956, ch. 887, §4(a)(12)–(14), 70 Stat. 947
Section 26, R.S. §2611; act Feb. 8, 1875, ch. 36, §11,
Section 27, acts Feb. 8, 1875, ch. 36, §11,
Section 28, act Sept. 24, 1914, ch. 309,
§29. Repealed. Aug. 26, 1935, ch. 689, §2, 49 Stat. 864
Section, act Mar. 15, 1898, ch. 68, §1,
Act Aug. 4, 1949, ch. 393, §20,
§30. Repealed. Aug. 2, 1956, ch. 887, §4(a)(34), 70 Stat. 948
Section, act Sept. 30, 1890, ch. 1126,
§30a. Repealed. June 17, 1930, ch. 497, §651(a)(3), 46 Stat. 762 , eff. June 18, 1930
Section, Res. Apr. 2, 1928, ch. 309,
§§31, 32. Repealed. Pub. L. 92–310, title II, §226, June 6, 1972, 86 Stat. 206
Section 31, R.S. §§2619, 2620; act Feb. 27, 1877, ch. 69,
Section 32, R.S. §2620;
§§33 to 35. Repealed. Aug. 8, 1953, ch. 397, §2(a), 67 Stat. 507
Sections, R.S. §§2621 to 2623, prescribed various duties of the collectors of customs at each of the ports (1) where collectors, comptrollers and surveyors were appointed: (2) where only collectors and surveyors were appointed; and (3) where only collectors were appointed. The provisions of such sections, in so far as they related to accounting duties, are covered generally in chapters 33 and 35 of Title 31, Money and Finance.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal; Savings Provision
Repeal effective on and after thirtieth day following Aug. 8, 1953, and savings provision, see sections 1 and 23 of act Aug. 8, 1953.
§§36, 37. Repealed. Pub. L. 91–271, title III, §321(h), (i), June 2, 1970, 84 Stat. 293
Section 36, acts Feb. 6, 1907, ch. 471,
Section 37, R.S. §2633, authorized Secretary of the Treasury to clothe any deputy director at a port other than district headquarters with all powers of his principal appertaining to official acts.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal effective with respect to articles entered, or withdrawn from warehouse for consumption, on or after Oct. 1, 1970, and such other articles entered or withdrawn from warehouse for consumption prior to such date, or with respect to which a protest has not been disallowed in whole or in part before Oct. 1, 1970, see section 203 of
§38. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat. 762 , eff. June 18, 1930
Section, act Sept. 21, 1922, ch. 356, title IV, §523,
§39. Repealed. Aug. 8, 1953, ch. 397, §2(a), 67 Stat. 507
Section, R.S. §2626, prescribed certain duties of comptrollers of customs at each of ports where collectors, comptrollers and surveyors were appointed. The provisions of such section, in so far as it related to accounting duties, is covered generally in chapters 33 and 35 of Title 31, Money and Finance.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal; Savings Provision
Repeal effective on and after thirtieth day following Aug. 8, 1953, and savings provision, see sections 1 and 23 of act Aug. 8, 1953.
§40. Repealed. Aug. 2, 1956, ch. 887, §4(a)(15), 70 Stat. 947
Section, R.S. §2627; act June 17, 1930, ch. 497, title IV, §523,
§41. Repealed. Feb. 28, 1933, ch. 131, §1, 47 Stat. 1349
Section, R.S. §2628, prescribed duties of surveyors where only surveyors were appointed.
§§42 to 45. Repealed. Aug. 8, 1953, ch. 397, §2(a), 67 Stat. 507
Sections, R.S. §§2639 to 2641, 2643, related to various accounting duties of collectors, comptrollers, and surveyors of customs. Those provisions are covered generally in chapters 33 and 35 of Title 31, Money and Finance.
Section 42 was amended by act July 31, 1894, ch. 174, §19,
Statutory Notes and Related Subsidiaries
Effective Date of Repeal; Savings Provision
Repeal effective on and after thirtieth day following Aug. 8, 1953, and savings provision, see sections 1 and 23 of act Aug. 8, 1953.
§§46, 47. Repealed. Feb. 28, 1933, ch. 131, §1, 47 Stat. 1349
Sections, R.S. §§2644 and 2645, respectively, related to rendition of monthly and quarterly estimates and accounts of certain collectors.
§48. Repealed. Aug. 2, 1946, ch. 744, §2, 60 Stat. 807 , eff. Nov. 1, 1946
Section, acts Mar. 4, 1923, ch. 251, §5,
§49. Repealed. Aug. 26, 1935, ch. 689, §1, 49 Stat. 864
Section, R.S. §1790, related to restriction on payment for services of officers or other persons in customs service.
§§50, 51. Repealed. Pub. L. 89–554, §8(a), Sept. 6, 1966, 80 Stat. 642 , 645, 650
Section 50, acts Aug. 24, 1912, ch. 355, §8,
Section 51, act Mar. 4, 1923, ch. 251, §7,
Statutory Notes and Related Subsidiaries
Additional Repeal
Section 51 was additionally repealed by
§52. Payment of compensation and expenses
The compensation of all customs officers and employees provided for by
(Mar. 4, 1923, ch. 251, §6,
Editorial Notes
References in Text
Codification
Act Mar. 3, 1927, abolished the offices of Director and Assistant Director of Customs.
§§53 to 57. Repealed. Aug. 2, 1956, ch. 887, §4(a)(16)–(20), 70 Stat. 947
Section 53, R.S. §2687, provided for apportionment of compensation according to time served. See, generally,
Section 54, R.S. §2646, related to books to be furnished to collectors and other officers.
Section 55, R.S. §2647; acts Aug. 24, 1912, ch. 355,
Section 56, R.S. §2944, related to additional hours of service at public stores in New York.
Section 57, R.S. §2648; act Aug. 24, 1912, ch. 355, §1,
§58. Repealed. Pub. L. 95–410, title II, §214(a), Oct. 3, 1978, 92 Stat. 904
Section, R.S. §2654; acts Aug. 24, 1912, ch. 355,
§58a. Fees for services of customs officers
The Secretary may charge such fees as may be necessary to cover the costs of providing services similar to or the same as services furnished by customs officers under the sections repealed by subsection (a).
(
Editorial Notes
References in Text
The sections repealed by subsection (a), referred to in text, means the sections repealed by
§58b. User fee for customs services at certain small airports and other facilities
(a) Authorized airports, seaports, or other facilities
The Secretary of the Treasury shall make customs services available and charge a fee for the use of such customs services at—
(1) the airport located at Lebanon, New Hampshire,
(2) the airport located at Pontiac/Oakland, Michigan, and
(3) any other airport, seaport, or other facility designated by the Secretary of the Treasury under subsection (c).
(b) Liability for and amount of fee
The fee which is charged under subsection (a) shall be paid by each person using the customs services at the airport, seaport, or other facility and shall be in an amount equal to the expenses incurred by the Secretary of the Treasury in providing the customs services which are rendered to such person at such airport, seaport, or other facility (including the salary and expenses of individuals employed by the Secretary of the Treasury to provide such customs services).
(c) Justification for service
The Secretary of the Treasury may designate airports, seaports, and other facilities under this subsection. An airport, seaport, or other facility may be designated under this subsection only if—
(1) the Secretary of the Treasury has made a determination that the volume or value of business cleared through such airport, seaport, or other facility is insufficient to justify the availability of customs services at such airport, seaport, or other facility, and
(2) the governor of the State in which such airport, seaport, or other facility is located approves such designation.
(d) Failure to pay fee
Any person who, after notice and demand for payment of any fee charged under subsection (a), fails to pay such fee shall be guilty of a misdemeanor and if convicted thereof shall pay a fine that does not exceed an amount equal to 200 percent of such fee.
(e) Small airport, seaport, or other facility account; expenditures for services
Fees collected by the Secretary of the Treasury under subsection (a) with respect to the provision of services at an airport, seaport, or other facility shall be deposited in an account within the Treasury of the United States that is specially designated for such airport, seaport, or other facility. The Secretary of the Treasury is authorized and directed to pay out of any funds available in such account any expenses incurred by the Federal Government in providing customs services at such airport, seaport, or other facility (including expenses incurred for the salaries and expenses of individuals employed to provide such services). None of the funds deposited into such account shall be available for any purpose other than making payments authorized under the preceding sentence.
(f) Customs services for foreign trade zones or subzones
For purposes of this section, customs services provided in connection with, or with respect to, any foreign trade zone or subzone that is located at, or in the vicinity of, any airport, seaport, or other facility described in subsection (a) or designated under subsection (c) shall be considered to be customs services provided at such airport, seaport, or other facility.
(
Editorial Notes
Amendments
1989—
Subsecs. (a)(3), (b).
Subsec. (c).
Subsec. (e).
Subsec. (f).
1988—Subsec. (a)(2), (3).
Subsec. (c).
1986—Subsec. (c).
Subsec. (e).
1985—Subsec. (c).
Statutory Notes and Related Subsidiaries
Effective Date
Section effective on 15th day after Oct. 30, 1984, see section 214(a), (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
§58b–1. Expenses from fees collected
Beginning in fiscal year 1998 and thereafter, such sums as may be necessary for expenses for the provision of Customs services at certain small airports or other facilities when authorized by law and designated by the Secretary of the Treasury, including expenditures for the salary and expenses of individuals employed to provide such services, to be derived from fees collected by the Secretary pursuant to
(
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
§58c. Fees for certain customs services
(a) Schedule of fees
In addition to any other fee authorized by law, the Secretary of the Treasury shall charge and collect the following fees (subject to adjustment under subsection (l)) for the provision of customs services in connection with the following:
(1) For the arrival of a commercial vessel of 100 net tons or more, $397.
(2) For the arrival of a commercial truck, $5.
(3) For the arrival of each railroad car carrying passengers or commercial freight, $7.50.
(4) For all arrivals made during a calendar year by a private vessel or private aircraft, $25.
(5)(A) Subject to subparagraph (B), for the arrival of each passenger aboard a commercial vessel or commercial aircraft from a place outside the United States (other than a place referred to in subsection (b)(1)(A)(i) of this section), $5.
(B) For the arrival of each passenger aboard a commercial vessel from a place referred to in subsection (b)(1)(A)(i) of this section, $1.75.
(6) For each item of dutiable mail for which a document is prepared by a customs officer (other than an item subject to a fee under subsection (b)(9)(D)), $5.
(7) For each customs broker permit held by an individual, partnership, association, or corporate customs broker, $125 per year.
(8) For the arrival of a barge or other bulk carrier from Canada or Mexico, $100.
(9)(A) For the processing of merchandise that is formally entered or released during any fiscal year, a fee in an amount equal to 0.21 1 percent ad valorem, unless adjusted under subparagraph (B).
(B)(i) The Secretary of the Treasury may adjust the ad valorem rate specified in subparagraph (A) to an ad valorem rate (but not to a rate of more than 0.21 1 percent nor less than 0.15 percent) and the amounts specified in subsection (b)(8)(A)(i) (but not to more than $485 nor less than $21) to rates and amounts which would, if charged, offset the salaries and expenses that will likely be incurred by the Customs Service in the processing of such entries and releases during the fiscal year in which such costs are incurred.
(ii) In determining the amount of any adjustment under clause (i), the Secretary of the Treasury shall take into account whether there is a surplus or deficit in the fund established under subsection (f) with respect to the provision of customs services for the processing of formal entries and releases of merchandise.
(iii) An adjustment may not be made under clause (i) with respect to the fee charged during any fiscal year unless the Secretary of the Treasury—
(I) not later than 45 days after the date of the enactment of the Act providing full-year appropriations for the Customs Service for that fiscal year, publishes in the Federal Register a notice of intent to adjust the fee under this paragraph and the amount of such adjustment;
(II) provides a period of not less than 30 days following publication of the notice described in subclause (I) for public comment and consultation with the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives regarding the proposed adjustment and the methodology used to determine such adjustment;
(III) upon the expiration of the period provided under subclause (II), notifies such committees in writing regarding the final determination to adjust the fee, the amount of such adjustment, and the methodology used to determine such adjustment; and
(IV) upon the expiration of the 15-day period following the written notification described in subclause (III), submits for publication in the Federal Register notice of the final determination regarding the adjustment of the fee.
(iv) The 15-day period referred to in clause (iii)(IV) shall be computed by excluding—
(I) the days on which either House is not in session because of an adjournment of more than 3 days to a day certain or an adjournment of the Congress sine die; and
(II) any Saturday and Sunday, not excluded under subclause (I), when either House is not in session.
(v) An adjustment made under this subparagraph shall become effective with respect to formal entries and releases made on or after the 15th calendar day after the date of publication of the notice described in clause (iii)(IV) and shall remain in effect until adjusted under this subparagraph.
(C) Any fee charged under this paragraph, whether or not adjusted under subparagraph (B), is subject to the limitations in subsection (b)(8)(A).
(10) For the processing of merchandise that is informally entered or released, other than at—
(A) a centralized hub facility,
(B) an express consignment carrier facility, or
(C) a small airport or other facility to which
a fee of—
(i) $2 if the entry or release is automated and not prepared by customs personnel;
(ii) $6 if the entry or release is manual and not prepared by customs personnel; or
(iii) $9 if the entry or release, whether automated or manual, is prepared by customs personnel.
For provisions relating to the informal entry or release of merchandise at facilities referred to in subparagraphs (A), (B), and (C), or of Inbound EMS items described in subsection (b)(9)(D), see subsection (b)(9).
(b) Limitations on fees
(1)(A) Except as provided in subsection (a)(5)(B) of this section, no fee may be charged under subsection (a) of this section for customs services provided in connection with—
(i) the arrival of any passenger whose journey—
(I) originated in a territory or possession of the United States; or
(II) originated in the United States and was limited to territories and possessions of the United States;
(ii) the arrival of any railroad car the journey of which originates and terminates in the same country, but only if no passengers board or disembark from the train and no cargo is loaded or unloaded from such car while the car is within any country other than the country in which such car originates and terminates;
(iii) the arrival of a ferry, except for a ferry whose operations begin on or after August 1, 1999, and that operates south of 27 degrees latitude and east of 89 degrees longitude; or
(iv) the arrival of any passenger on board a commercial vessel traveling only between ports which are within the customs territory of the United States.
(B) The exemption provided for in subparagraph (A) shall not apply in the case of the arrival of any passenger on board a commercial vessel whose journey originates and terminates at the same place in the United States if there are no intervening stops.
(C) The exemption provided for in subparagraph (A)(i) shall not apply to fiscal years 1994, 1995, 1996, and 1997.
(2) No fee may be charged under subsection (a)(2) for the arrival of a commercial truck during any calendar year after a total of $100 in fees (subject to adjustment under subsection (l)) has been paid to the Secretary of the Treasury for the provision of customs services for all arrivals of such commercial truck during such calendar year.
(3) No fee may be charged under subsection (a)(3) for the arrival of a railroad car whether passenger or freight during any calendar year after a total of $100 in fees (subject to adjustment under subsection (l)) has been paid to the Secretary of the Treasury for the provision of customs services for all arrivals of such passenger or freight rail car during such calendar year.
(4)(A) No fee may be charged under subsection (a)(5) with respect to the arrival of any passenger—
(i) who is in transit to a destination outside the customs territory of the United States, and
(ii) for whom customs inspectional services are not provided.
(B) In the case of a commercial vessel making a single voyage involving 2 or more United States ports with respect to which the passengers would otherwise be charged a fee pursuant to subsection (a)(5), such fee shall be charged only 1 time for each passenger.
(5) No fee may be charged under subsection (a)(1) for the arrival of—
(A) a vessel during a calendar year after a total of $5,955 in fees (subject to adjustment under subsection (l)) charged under paragraph (1) or (8) of subsection (a) has been paid to the Secretary of the Treasury for the provision of customs services for all arrivals of such vessel during such calendar year,
(B) any vessel which, at the time of the arrival, is being used solely as a tugboat, or
(C) any barge or other bulk carrier from Canada or Mexico.
(6) No fee may be charged under subsection (a)(8) for the arrival of a barge or other bulk carrier during a calendar year after a total of $1,500 in fees (subject to adjustment under subsection (l)) charged under paragraph (1) or (8) of subsection (a) has been paid to the Secretary of the Treasury for the provision of customs services for all arrivals of such barge or other bulk carrier during such calendar year.
(7) No fee may be charged under paragraph (2), (3), or (4) of subsection (a) for the arrival of any—
(A) commercial truck,
(B) railroad car, or
(C) private vessel,
that is being transported, at the time of the arrival, by any vessel that is not a ferry.
(8)(A)(i) Subject to clause (ii), the fee charged under subsection (a)(9) for the formal entry or release of merchandise may not exceed $485 or be less than $25, unless adjusted pursuant to subsection (a)(9)(B) or (l).
(ii) A surcharge of $3 (subject to adjustment under subsection (l)) shall be added to the fee determined after application of clause (i) for any manual entry or release of merchandise.
(B) No fee may be charged under subsection (a)(9) or (10) for the processing of any article that is—
(i) provided for under any item in
(ii) a product of an insular possession of the United States, or
(iii) a product of any country listed in subdivision (c)(ii)(B) or (c)(v) of general note 3 to such Schedule.
(C) For purposes of applying subsection (a)(9) or (10)—
(i) expenses incurred by the Secretary of the Treasury in the processing of merchandise do not include costs incurred in—
(I) air passenger processing,
(II) export control, or
(III) international affairs, and
(ii) any reference to a manual formal or informal entry or release includes any entry or release filed by a broker or importer that requires the inputting of cargo selectivity data into the Automated Commercial System by customs personnel, except when—
(I) the broker or importer is certified as an ABI cargo release filer under the Automated Commercial System at any port within the United States, or
(II) the entry or release is filed at ports prior to the full implementation of the cargo selectivity data system by the Customs Service at such ports.
(D) The fee charged under subsection (a)(9) or (10) with respect to the processing of merchandise shall—
(i) be paid by the importer of record of the merchandise;
(ii) except as otherwise provided in this paragraph, be based on the value of the merchandise as determined under
(iii) in the case of merchandise classified under subheading 9802.00.60 of the Harmonized Tariff Schedule of the United States, be applied to the value of the foreign repairs or alterations to the merchandise;
(iv) in the case of merchandise classified under heading 9802.00.80 of such Schedule, be applied to the full value of the merchandise, less the cost or value of the component United States products;
(v) in the case of agricultural products of the United States that are processed and packed in a foreign trade zone, be applied only to the value of material used to make the container for such merchandise, if such merchandise is subject to entry and the container is of a kind normally used for packing such merchandise; and
(vi) in the case of merchandise entered from a foreign trade zone (other than merchandise to which clause (v) applies), be applied only to the value of the privileged or nonprivileged foreign status merchandise under section 3 of the Act of June 18, 1934 (commonly known as the Foreign Trade Zones Act,
With respect to merchandise that is classified under subheading 9802.00.60 or heading 9802.00.80 of such Schedule and is duty-free, the Secretary may collect the fee charged on the processing of the merchandise under subsection (a)(9) or (10) on the basis of aggregate data derived from financial and manufacturing reports used by the importer in the normal course of business, rather than on the basis of entry-by-entry accounting.
(E) For purposes of subsection (a)(9) and (10), merchandise is entered or released, as the case may be, if the merchandise is—
(i) permitted or released under
(ii) entered or released from customs custody under
(iii) withdrawn from warehouse for consumption.
(9)(A) With respect to the processing of letters, documents, records, shipments, merchandise, or any other item that is valued at an amount that is $2,000 or less (or such higher amount as the Secretary of the Treasury may set by regulation pursuant to
(i) In the case of a small airport or other facility—
(I) the reimbursement which such facility is required to make during the fiscal year under
(II) an annual payment by the facility to the Secretary of the Treasury, which is in lieu of the payment of fees under subsection (a)(10) for such fiscal year, in an amount equal to the reimbursement under subclause (I).
(ii) Notwithstanding subsection (e)(6) and subject to the provisions of subparagraph (B), in the case of an express consignment carrier facility or centralized hub facility—
(I) $.66 per individual airway bill or bill of lading (subject to adjustment under subsection (l)); and
(II) if the merchandise is formally entered, the fee provided for in subsection (a)(9), if applicable.
(B)(i) Beginning in fiscal year 2004, the Secretary of the Treasury may adjust (not more than once per fiscal year) the amount described in subparagraph (A)(ii) to an amount that is not less than $.35 and not more than $1.00 per individual airway bill or bill of lading (subject to adjustment under subsection (l)). The Secretary shall provide notice in the Federal Register of a proposed adjustment under the preceding sentence and the reasons therefor and shall allow for public comment on the proposed adjustment.
(ii) Notwithstanding
(iii)(I) The payment required by subparagraph (A)(ii) and clause (ii) of this subparagraph shall be paid on a quarterly basis by the carrier using the facility to the Customs Service in accordance with regulations prescribed by the Secretary of the Treasury.
(II) 50 percent of the amount of payments received under subparagraph (A)(ii) and clause (ii) of this subparagraph shall, in accordance with
(III) Notwithstanding
(C) For purposes of this paragraph:
(i) The terms "centralized hub facility" and "express consignment carrier facility" have the respective meanings that are applied to such terms in part 128 of chapter I of title 19, Code of Federal Regulations. Nothing in this paragraph shall be construed as prohibiting the Secretary of the Treasury from processing merchandise that is informally entered or released at any centralized hub facility or express consignment carrier facility during the normal operating hours of the Customs Service, subject to reimbursement and payment under subparagraph (A).
(ii) The term "small airport or other facility" means any airport or facility to which
(D)(i) With respect to the processing of items that are sent to the United States through the international postal network by "Inbound Express Mail service" or "Inbound EMS" (as that service is described in the mail classification schedule referred to in
(I) $1 per Inbound EMS item.
(II) If an Inbound EMS item is formally entered, the fee provided for under subsection (a)(9), if applicable.
(ii) Notwithstanding
(iii)(I) The payments required by clause (i)(I) shall be allocated as follows:
(aa) 50 percent of the amount of the payments shall be paid on a quarterly basis by the United States Postal Service to the Commissioner of U.S. Customs and Border Protection in accordance with regulations prescribed by the Secretary of the Treasury to reimburse U.S. Customs and Border Protection for customs services provided in connection with the processing of Inbound EMS items.
(bb) 50 percent of the amount of the payments shall be retained by the Postal Service to reimburse the Postal Service for services provided in connection with the customs processing of Inbound EMS items.
(II) Payments received by U.S. Customs and Border Protection under subclause (I)(aa) shall, in accordance with
(III) Payments retained by the Postal Service under subclause (I)(bb) shall be used to directly reimburse the Postal Service for the costs incurred in providing services in connection with the customs processing of Inbound EMS items.
(iv) Beginning in fiscal year 2021, the Secretary, in consultation with the Postmaster General, may adjust, not more frequently than once each fiscal year, the amount described in clause (i)(I) to an amount commensurate with the costs of services provided in connection with the customs processing of Inbound EMS items, consistent with the obligations of the United States under international agreements.
(10)(A) The fee charged under subsection (a)(9) or (10) with respect to goods of Canadian origin (as determined under section 202 of the United States-Canada Free-Trade Agreement Implementation Act of 1988) when the United States-Canada Free-Trade Agreement is in force shall be in accordance with article 403 of that Agreement.
(B) No fee may be charged under paragraph (9) or (10) of subsection (a) with respect to goods that qualify as originating goods under
Any service for which an exemption from such fee is provided by reason of this paragraph may not be funded with money contained in the Customs User Fee Account.
(11) No fee may be charged under subsection (a)(9) or (10) with respect to products of Israel if an exemption with respect to the fee is implemented under section 112 of the Customs and Trade Act of 1990.
(12) No fee may be charged under subsection (a)(9) or (10) with respect to goods that qualify as originating goods under section 202 of the United States-Chile Free Trade Agreement Implementation Act. Any service for which an exemption from such fee is provided by reason of this paragraph may not be funded with money contained in the Customs User Fee Account.
(13) No fee may be charged under subsection (a)(9) or (10) with respect to goods that qualify as originating goods under section 202 of the United States-Singapore Free Trade Agreement Implementation Act. Any service for which an exemption from such fee is provided by reason of this paragraph may not be funded with money contained in the Customs User Fee Account.
(14) No fee may be charged under subsection (a)(9) or (10) with respect to goods that qualify as originating goods under section 203 of the United States-Australia Free Trade Agreement Implementation Act. Any service for which an exemption from such fee is provided by reason of this paragraph may not be funded with money contained in the Customs User Fee Account.
(15) No fee may be charged under subsection (a)(9) or (10) with respect to goods that qualify as originating goods under
(16) No fee may be charged under subsection (a)(9) or (10) with respect to goods that qualify as originating goods under section 202 of the United States-Bahrain Free Trade Agreement Implementation Act. Any service for which an exemption from such fee is provided by reason of this paragraph may not be funded with money contained in the Customs User Fee Account.
(17) No fee may be charged under subsection (a)(9) or (10) with respect to goods that qualify as originating goods under section 202 of the United States-Oman Free Trade Agreement Implementation Act. Any service for which an exemption from such fee is provided by reason of this paragraph may not be funded with money contained in the Customs User Fee Account.
(18) No fee may be charged under subsection (a)(9) or (10) with respect to goods that qualify as originating goods under section 203 of the United States-Peru Trade Promotion Agreement Implementation Act. Any service for which an exemption from such fee is provided by reason of this paragraph may not be funded with money contained in the Customs User Fee Account.
(19) No fee may be charged under subsection (a)(9) or (10) with respect to goods that qualify as originating goods under section 202 of the United States–Korea Free Trade Agreement Implementation Act. Any service for which an exemption from such fee is provided by reason of this paragraph may not be funded with money contained in the Customs User Fee Account.
(20) No fee may be charged under subsection (a)(9) or (10) with respect to goods that qualify as originating goods under section 203 of the United States–Colombia Trade Promotion Agreement Implementation Act. Any service for which an exemption from such fee is provided by reason of this paragraph may not be funded with money contained in the Customs User Fee Account.
(21) No fee may be charged under subsection (a)(9) or (10) with respect to goods that qualify as originating goods under section 203 of the United States–Panama Trade Promotion Agreement Implementation Act. Any service for which an exemption from such fee is provided by reason of this paragraph may not be funded with money contained in the Customs User Fee Account.
(c) Definitions
For purposes of this section—
(1) The term "ferry" means any vessel which is being used—
(A) to provide transportation only between places that are no more than 300 miles apart, and
(B) to transport only—
(i) passengers, or
(ii) vehicles, or railroad cars, which are being used, or have been used, in transporting passengers or goods.
(2) The term "arrival" means arrival at a port of entry in the customs territory of the United States.
(3) The term "customs territory of the United States" has the meaning given to such term by general note 2 of the Harmonized Tariff Schedule of the United States.
(4) The term "customs broker permit" means a permit issued under
(5) The term "barge or other bulk carrier" means any vessel which—
(A) is not self-propelled, or
(B) transports fungible goods that are not packaged in any form.
(d) Collection
(1) Each person that issues a document or ticket to an individual for transportation by a commercial vessel or commercial aircraft into the customs territory of the United States shall—
(A) collect from that individual the fee charged under subsection (a)(5) at the time the document or ticket is issued; and
(B) separately identify on that document or ticket the fee charged under subsection (a)(5) as a Federal inspection fee.
(2) If—
(A) a document or ticket for transportation of a passenger into the customs territory of the United States is issued in a foreign country; and
(B) the fee charged under subsection (a)(5) is not collected at the time such document or ticket is issued;
the person providing transportation to such passenger shall collect such fee at the time such passenger departs from the customs territory of the United States and shall provide such passenger a receipt for the payment of such fee.
(3) The person who collects fees under paragraph (1) or (2) shall remit those fees to the Secretary of the Treasury at any time before the date that is 31 days after the close of the calendar quarter in which the fees are collected.
(4)(A) Notice of the date on which payment of the fee imposed by subsection (a)(7) is due shall be published by the Secretary of the Treasury in the Federal Register by no later than the date that is 60 days before such due date.
(B) A customs broker permit may be revoked or suspended for nonpayment of the fee imposed by subsection (a)(7) only if notice of the date on which payment of such fee is due was published in the Federal Register at least 60 days before such due date.
(C) The customs broker's license issued under
(e) Provision of customs services
(1)(A) Notwithstanding
(B)(i) An appropriate officer of U.S. Customs and Border Protection may assign a sufficient number of employees of U.S. Customs and Border Protection (if available) to perform services described in clause (ii) for a charter air carrier (as defined in
(I) not later than 4 hours before the flight arrives, specifically requests that such services be provided; and
(II) pays any overtime fees incurred in connection with such services.
(ii) Services described in this clause are customs services for passengers and their baggage or any other similar service that could lawfully be performed during regular hours of operation.
(2)(A) This subsection shall not apply with respect to any airport, seaport, or other facility to which
(B) Subparagraph (C) of paragraph (6) shall not apply with respect to any foreign trade zone or subzone that is located at, or in the vicinity of, an airport, seaport, or other facility to which
(3) Notwithstanding
(A) the customs services required to be provided to passengers upon arrival in the United States shall be adequately provided in connection with scheduled airline flights when needed at places located outside the customs territory of the United States at which a customs officer is stationed for the purpose of providing such customs services, and
(B) other than the fees imposed under subsection (a), the airlines and airline passengers shall not be required to reimburse the Secretary of the Treasury for the costs of providing overtime customs inspectional services at such places.
(4) Notwithstanding any other provision of law, all customs services (including, but not limited to, normal and overtime clearance and preclearance services) shall be adequately provided, when requested, for—
(A) the clearance of any commercial vessel, vehicle, or aircraft or its passengers, crew, stores, material, or cargo arriving, departing, or transiting the United States;
(B) the preclearance at any customs facility outside the United States of any commercial vessel, vehicle or aircraft or its passengers, crew, stores, material, or cargo; and
(C) the inspection or release of commercial cargo or other commercial shipments being entered into, or withdrawn from, the customs territory of the United States.
(5) For purposes of this subsection, customs services shall be treated as being "adequately provided" if such of those services that are necessary to meet the needs of parties subject to customs inspection are provided in a timely manner taking into account factors such as—
(A) the unavoidability of weather, mechanical, and other delays;
(B) the necessity for prompt and efficient passenger and baggage clearance;
(C) the perishability of cargo;
(D) the desirability or unavoidability of late night and early morning arrivals from various time zones;
(E) the availability (in accordance with regulations prescribed under subsection (g)(2)) of customs personnel and resources; and
(F) the need for specific enforcement checks.
(6) Notwithstanding any other provision of law except paragraph (2), during any period when fees are authorized under subsection (a), no charges, other than such fees, may be collected—
(A) for any—
(i) cargo inspection, clearance, or other customs activity, expense, or service performed (regardless whether performed outside of normal business hours on an overtime basis), or
(ii) customs personnel provided,
in connection with the arrival or departure of any commercial vessel, vehicle, or aircraft, or its passengers, crew, stores, material, or cargo, in the United States;
(B) for any preclearance or other customs activity, expense, or service performed, and any customs personnel provided, outside the United States in connection with the departure of any commercial vessel, vehicle, or aircraft, or its passengers, crew, stores, material, or cargo, for the United States; or
(C) in connection with—
(i) the activation or operation (including Customs Service supervision) of any foreign trade zone or subzone established under the Act of June 18, 1934 (commonly known as the Foreign Trade Zones Act,
(ii) the designation or operation (including Customs Service supervision) of any bonded warehouse under
(f) Disposition of fees
(1) There is established in the general fund of the Treasury a separate account which shall be known as the "Customs User Fee Account". Notwithstanding
(A) the portion of such fees that is required under paragraph (3) for the direct reimbursement of appropriations, and
(B) amounts deposited into the Customs Commercial and Homeland Security Automation Account under paragraph (4).
(2) Except as otherwise provided in this subsection, all funds in the Customs User Fee Account shall be available, to the extent provided for in appropriations Acts, to pay the costs (other than costs for which direct reimbursement under paragraph (3) is required) incurred by the United States Customs Service in conducting customs revenue functions as defined in
(3)(A) The Secretary of the Treasury, in accordance with
(i) in—
(I) paying overtime compensation under
(II) paying premium pay under
(III) paying agency contributions to the Civil Service Retirement and Disability Fund to match deductions from the overtime compensation paid under subclause (I),
(IV) providing all preclearance services for which the recipients of such services are not required to reimburse the Secretary of the Treasury, and
(V) paying foreign language proficiency awards under
(ii) to the extent funds remain available after making reimbursements under clause (i), in providing salaries for full-time and part-time inspectional personnel and equipment that enhance customs services for those persons or entities that are required to pay fees under paragraphs (1) through (8) of subsection (a) (distributed on a basis proportionate to the fees collected under paragraphs (1) through (8) of subsection (a)), and
(iii) to the extent funds remain available after making reimbursements under clause (ii), in providing salaries for up to 50 full-time equivalent inspectional positions to provide preclearance services.
The transfer of funds required under subparagraph (C)(iii) has priority over reimbursements under this subparagraph to carry out subclauses (II), (III), (IV), and (V) of clause (i). Funds described in clause (ii) shall only be available to reimburse costs in excess of the highest amount appropriated for such costs during the period beginning with fiscal year 1990 and ending with the current fiscal year.
(B) Reimbursement of appropriations under this paragraph—
(i) shall be subject to apportionment or similar administrative practices;
(ii) shall be made at least quarterly; and
(iii) to the extent necessary, may be made on the basis of estimates made by the Secretary of the Treasury and adjustments shall be made in subsequent reimbursements to the extent that the estimates were in excess of, or less than, the amounts required to be reimbursed.
(C)(i) For fiscal year 1991 and subsequent fiscal years, the amount required to reimburse costs described in subparagraph (A)(i) shall be projected from actual requirements, and only the excess of collections over such projected costs for such fiscal year shall be used as provided in subparagraph (A)(ii).
(ii) The excess of collections over inspectional overtime and preclearance costs (under subparagraph (A)(i)) reimbursed for fiscal years 1989 and 1990 shall be available in fiscal year 1991 and subsequent fiscal years for the purposes described in subparagraph (A)(ii), except that $30,000,000 of such excess shall remain without fiscal year limitation in a contingency fund and, in any fiscal year in which receipts are insufficient to cover the costs described in subparagraph (A)(i) and (ii), shall be used for—
(I) the costs of providing the services described in subparagraph (A)(i), and
(II) after the costs described in subclause (I) are paid, the costs of providing the personnel and equipment described in subparagraph (A)(ii) at the preceding fiscal year level.
(iii) For each fiscal year, the Secretary of the Treasury shall calculate the difference between—
(I) the estimated cost for overtime compensation that would have been incurred during that fiscal year for inspectional services if
(II) the actual cost for overtime compensation, premium pay, and agency retirement contributions that is incurred during that fiscal year in regard to inspectional services under
and shall transfer from the Customs User Fee Account to the General Fund of the Treasury an amount equal to the difference calculated under this clause, or $18,000,000, whichever amount is less. Transfers shall be made under this clause at least quarterly and on the basis of estimates to the same extent as are reimbursements under subparagraph (B)(iii).
(D) Nothing in this paragraph shall be construed to preclude the use of appropriated funds, from sources other than the fees collected under subsection (a), to pay the costs set forth in clauses (i), (ii), and (iii) of subparagraph (A).
(4)(A) There is created within the general fund of the Treasury a separate account that shall be known as the "Customs Commercial and Homeland Security Automation Account". In each of fiscal years 2003, 2004, and 2005 there shall be deposited into the Account from fees collected under subsection (a)(9)(A), $350,000,000.
(B) There is authorized to be appropriated from the Account in fiscal years 2016 through 2018 not less than $153,736,000 to complete the development and implementation, establishment, and implementation 2 of the Automated Commercial Environment computer system for the processing of merchandise that is entered or released and for other purposes related to the functions of the Department of Homeland Security. Amounts appropriated pursuant to this subparagraph are authorized to remain available until expended.
(C) In adjusting the fee imposed by subsection (a)(9)(A) for fiscal year 2006, the Secretary of the Treasury shall reduce the amount estimated to be collected in fiscal year 2006 by the amount by which total fees deposited to the Account during fiscal years 2003, 2004, and 2005 exceed total appropriations from that Account.
(5) Of the amounts collected in fiscal year 1999 under paragraphs (9) and (10) of subsection (a), $50,000,000 shall be available to the Customs Service, subject to appropriations Acts, for automated commercial systems. Amounts made available under this paragraph shall remain available until expended.
(g) Regulations and enforcement
(1) The Secretary of the Treasury may prescribe such rules and regulations as may be necessary to carry out the provisions of this section. Regulations issued by the Secretary of the Treasury under this subsection with respect to the collection of the fees charged under subsection (a)(5) and the remittance of such fees to the Treasury of the United States shall be consistent with the regulations issued by the Secretary of the Treasury for the collection and remittance of the taxes imposed by subchapter C of
(2) Except to the extent otherwise provided in regulations, all administrative and enforcement provisions of customs laws and regulations, other than those laws and regulations relating to drawback, shall apply with respect to any fee prescribed under subsection (a) of this section, and with respect to persons liable therefor, as if such fee is a customs duty. For purposes of the preceding sentence, any penalty expressed in terms of a relationship to the amount of the duty shall be treated as not less than the amount which bears a similar relationship to the amount of the fee assessed. For purposes of determining the jurisdiction of any court of the United States or any agency of the United States, any fee prescribed under subsection (a) of this section shall be treated as if such fee is a customs duty.
(h) Omitted
(i) Effect on other authority
Except with respect to customs services for which fees are imposed under subsection (a), nothing in this section shall be construed as affecting the authority of the Secretary of the Treasury to charge fees under
(j) Effective dates
(1) Except as otherwise provided in this subsection, the provisions of this section, and the amendments and repeals made by this section, shall apply with respect to customs services rendered after the date that is 90 days after April 7, 1986.
(2) Fees may be charged under subsection (a)(5) only with respect to customs services rendered in regard to arriving passengers using transportation for which documents or tickets were issued after the date that is 90 days after April 7, 1986.
(3)(A) Fees may not be charged under paragraphs (9) and (10) of subsection (a) after September 30, 2031.
(B)(i) Subject to clause (ii), Fees 3 may not be charged under paragraphs (1) through (8) of subsection (a) after September 30, 2031.
(ii) In fiscal year 2006 and in each succeeding fiscal year for which fees under paragraphs (1) through (8) of subsection (a) are authorized—
(I) the Secretary of the Treasury shall charge fees under each such paragraph in amounts that are reasonably related to the costs of providing customs services in connection with the activity or item for which the fee is charged under such paragraph, except that in no case may the fee charged under any such paragraph exceed by more than 10 percent the amount otherwise prescribed by such paragraph;
(II) the amount of fees collected under such paragraphs may not exceed, in the aggregate, the amounts paid in that fiscal year for the costs described in subsection (f)(3)(A) incurred in providing customs services in connection with the activity or item for which the fees are charged under such paragraphs;
(III) a fee may not be collected under any such paragraph except to the extent such fee will be expended to pay the costs described in subsection (f)(3)(A) incurred in providing customs services in connection with the activity or item for which the fee is charged under such paragraph; and
(IV) any fee collected under any such paragraph shall be available for expenditure only to pay the costs described in subsection (f)(3)(A) incurred in providing customs services in connection with the activity or item for which the fee is charged under such paragraph.
(k) Advisory committee
The Commissioner of U.S. Customs and Border Protection shall establish an advisory committee whose membership shall consist of representatives from the airline, cruise ship, and other transportation industries who may be subject to fees under subsection (a). The advisory committee shall not be subject to termination under
(l) Adjustment of fees for inflation
(1) In general
The Secretary of the Treasury shall adjust the fees established under subsection (a), and the limitations on such fees under paragraphs (2), (3), (5), (6), (8), and (9) of subsection (b), on April 1, 2016, and at the beginning of each fiscal year thereafter, to reflect the percentage (if any) of the increase in the average of the Consumer Price Index for the preceding 12-month period compared to the Consumer Price Index for fiscal year 2014.
(2) Special rules for calculation of adjustment
In adjusting under paragraph (1) the amount of the fees established under subsection (a), and the limitations on such fees under paragraphs (2), (3), (5), (6), (8), and (9) of subsection (b), the Secretary—
(A) shall round the amount of any increase in the Consumer Price Index to the nearest dollar; and
(B) may ignore any such increase of less than 1 percent.
(3) Consumer price index defined
For purposes of this subsection, the term "Consumer Price Index" means the Consumer Price Index for All Urban Consumers published by the Bureau of Labor Statistics of the Department of Labor.
(
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 106(c) of
For termination of amendment by section 107(d) of
For termination of amendment by section 106(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 501(c) of
Editorial Notes
References in Text
The Harmonized Tariff Schedule of the United States, referred to in subsecs. (b)(8)(B), (D) and (c)(3), is not set out in the Code. See Publication of Harmonized Tariff Schedule note set out under
Section 202 of the United States-Canada Free-Trade Agreement Implementation Act of 1988, referred to in subsec. (b)(10)(A), is section 202 of
Section 112 of the Customs and Trade Act of 1990, referred to in subsec. (b)(11), is section 112 of
Section 202 of the United States-Chile Free Trade Agreement Implementation Act, referred to in subsec. (b)(12), is section 202 of
Section 202 of the United States-Singapore Free Trade Agreement Implementation Act, referred to in subsec. (b)(13), is section 202 of
Section 203 of the United States-Australia Free Trade Agreement Implementation Act, referred to in subsec. (b)(14), is section 203 of
Section 202 of the United States-Bahrain Free Trade Agreement Implementation Act, referred to in subsec. (b)(16), is section 202 of
Section 202 of the United States-Oman Free Trade Agreement Implementation Act, referred to in subsec. (b)(17), is section 202 of
Section 203 of the United States-Peru Trade Promotion Agreement Implementation Act, referred to in subsec. (b)(18), is section 203 of
Section 202 of the United States–Korea Free Trade Agreement Implementation Act, referred to in subsec. (b)(19), is section 202 of
Section 203 of the United States–Colombia Trade Promotion Agreement Implementation Act, referred to in subsec. (b)(20), is section 203 of
Section 203 of the United States–Panama Trade Promotion Agreement Implementation Act, referred to in subsec. (b)(21), is section 203 of
Act of June 18, 1934 (commonly known as the Foreign Trade Zones Act,
The amendments and repeals made by this section, referred to in subsec. (j)(1), means the amendment of
Codification
Section is comprised of section 13031 of
Amendments
2022—Subsec. (k).
2021—Subsec. (j)(3)(A).
Subsec. (j)(3)(B)(i).
2020—Subsec. (b)(10)(B).
"(i) may not be charged with respect to goods that qualify to be marked as goods of Canada pursuant to Annex 311 of the North American Free Trade Agreement, for such time as Canada is a NAFTA country, as defined in
"(ii) may not be increased after December 31, 1993, and may not be charged after June 29, 1999, with respect to goods that qualify to be marked as goods of Mexico pursuant to such Annex 311, for such time as Mexico is a NAFTA country."
Subsec. (j)(3)(A).
Subsec. (j)(3)(B)(i).
2019—Subsec. (j)(3)(A).
Subsec. (j)(3)(B)(i).
2018—Subsec. (a)(6).
Subsec. (a)(10).
Subsec. (a)(10)(C).
Subsec. (b)(9)(D).
Subsec. (j)(3)(A).
Subsec. (j)(3)(B)(i).
2017—Subsec. (j)(3)(A).
2016—Subsec. (e)(1).
Subsec. (f)(4)(B).
Subsec. (j)(3)(A).
Subsec. (j)(3)(D).
2015—Subsec. (a).
Subsec. (b)(2).
Subsec. (b)(3).
Subsec. (b)(5)(A).
Subsec. (b)(6).
Subsec. (b)(8)(A)(i).
Subsec. (b)(8)(A)(ii).
Subsec. (b)(9)(A).
Subsec. (b)(9)(A)(ii)(I).
Subsec. (b)(9)(B)(i).
Subsec. (j)(3)(A).
Subsec. (j)(3)(B)(i).
Subsec. (j)(3)(D).
Subsec. (l).
2014—Subsec. (a)(9)(C), (D).
Subsec. (f)(1)(B).
Subsec. (f)(3)(A).
Subsec. (f)(3)(D), (E).
Subsec. (f)(4) to (6).
Subsec. (j)(3)(A).
Subsec. (j)(3)(B)(i).
2013—Subsec. (j)(3)(A).
Subsec. (j)(3)(B)(i).
2012—Subsec. (j)(3)(A).
Subsec. (j)(3)(B)(i).
Subsec. (j)(3)(C), (D).
"(C)(i) Notwithstanding subparagraph (A), fees may be charged under paragraphs (9) and (10) of subsection (a) during the period beginning on August 3, 2021, and ending on September 30, 2021.
"(ii) Notwithstanding subparagraph (B)(i), fees may be charged under paragraphs (1) through (8) of subsection (a) during the period beginning on December 9, 2020, and ending on August 31, 2021.
"(D) Notwithstanding subparagraph (B)(i), fees may be charged under paragraphs (1) through (8) of subsection (a) during the period beginning on September 1, 2021, and ending on September 30, 2021."
2011—Subsec. (b)(1)(A)(i).
Subsec. (b)(19).
Subsec. (b)(20).
Subsec. (b)(21).
Subsec. (j)(3)(A).
Subsec. (j)(3)(B)(i).
Subsec. (j)(3)(C).
Subsec. (j)(3)(D).
2010—Subsec. (j)(3)(A).
Subsec. (j)(3)(B)(i).
2009—Subsec. (j)(3)(A).
Subsec. (j)(3)(B)(i).
2008—Subsec. (j)(3)(A).
Subsec. (j)(3)(B)(i).
2007—Subsec. (b)(18).
Subsec. (j)(3)(A).
Subsec. (j)(3)(B)(i).
2006—Subsec. (b)(13), (15).
Subsec. (b)(16).
Subsec. (b)(17).
Subsec. (e)(6)(C)(i).
2005—Subsec. (b)(15).
2004—Subsec. (a)(5)(B).
Subsec. (b)(1)(A)(iii).
Subsec. (b)(7).
Subsec. (b)(9)(A).
Subsec. (b)(9)(A)(ii).
Subsec. (b)(9)(B).
Subsec. (b)(9)(B)(ii).
Subsec. (b)(14).
Subsec. (e)(2)(B).
Subsec. (f)(1)(B).
Subsec. (f)(2).
Subsec. (f)(3)(E).
Subsec. (j)(3).
2003—Subsec. (b)(12).
Subsec. (b)(13).
Subsec. (j)(3).
2002—Subsec. (b)(9)(A).
Subsec. (b)(9)(A)(ii).
"(I) an amount, for which the Customs Service shall be reimbursed under
"(II) an annual payment by the facility to the Secretary of the Treasury, which is in lieu of the payment of fees under subsection (a)(10) of this section for such fiscal year, in an amount equal to the reimbursement made under subclause (I)."
Subsec. (b)(9)(B), (C).
Subsec. (f)(1)(B).
Subsec. (f)(4).
Subsec. (f)(5).
2000—Subsec. (b)(1)(A)(iii).
1999—Subsec. (a)(5).
"(5)(A) For fiscal years 1994, 1995, 1996, and 1997, for the arrival of each passenger aboard a commercial vessel or commercial aircraft from a place outside the customs territory of the United States, $6.50.
"(B) For fiscal year 1998 and each fiscal year thereafter, for the arrival of each passenger aboard a commercial vessel or commercial aircraft from a place outside the United States (other than a place referred to in subsection (b)(1)(A)(i) of this section), $5."
Subsec. (b)(1)(A).
Subsec. (e)(1).
Subsec. (f)(3)(A)(ii).
Subsec. (f)(3)(A)(iii).
Subsec. (f)(3)(C)(ii)(I).
Subsec. (f)(6).
Subsec. (k).
1997—Subsec. (f)(3)(A)(ii).
Subsec. (f)(3)(A)(iii).
1996—Subsec. (a)(5)(A).
Subsec. (a)(5)(B).
Subsec. (b)(1).
"(A) the arrival of any passenger whose journey—
"(i) originated in—
"(I) Canada,
"(II) Mexico,
"(III) a territory or possession of the United States, or
"(IV) any adjacent island (within the meaning of
"(ii) originated in the United States and was limited to—
"(I) Canada,
"(II) Mexico,
"(III) territories and possessions of the United States, and
"(IV) such adjacent islands;
"(B) the arrival of any railroad car the journey of which originates and terminates in the same country, but only if no passengers board or disembark from the train and no cargo is loaded or unloaded from such car while the car is within any country other than the country in which such car originates and terminates; or
"(C) the arrival of any ferry.
Subparagraph (A) shall not apply to fiscal years 1994, 1995, 1996, and 1997."
Subsec. (b)(4).
Subsec. (b)(8)(D)(iv).
Subsec. (b)(8)(D)(vi).
Subsec. (b)(9)(A)(i).
Subsec. (b)(9)(A)(ii).
Subsec. (b)(9)(B)(i).
Subsec. (b)(9)(B)(ii).
Subsec. (b)(10)(A).
1994—Subsec. (a)(9)(A).
Subsec. (a)(9)(B).
Subsec. (a)(10).
Subsec. (a)(10)(C).
Subsec. (b)(8)(A)(i).
Subsec. (f)(3)(A)(i)(II).
1993—Subsec. (a)(5).
Subsec. (b)(1).
Subsec. (b)(10).
Subsec. (f)(1).
Subsec. (f)(3)(A).
Subsec. (f)(3)(A)(i).
"(I) inspectional overtime services, and
"(II) all preclearance services for which the recipients of such services are not required to reimburse the Secretary of the Treasury, and".
Subsec. (f)(3)(B)(i).
Subsec. (f)(3)(C)(i), (iii).
Subsec. (f)(4).
Subsec. (f)(5).
Subsec. (g).
"(A) the work shifts will be adjusted, as necessary, to meet cyclical and seasonal demands and to minimize the use of overtime;
"(B) the work shifts will not be arbitrarily reduced or compressed; and
"(C) consultation with the Advisory Committee on Commercial Operations of the United States Customs Service (established under section 9501(c) of the Omnibus Budget Reconciliation Act of 1987) will be carried out before adjustments are made in the work shifts."
Subsec. (j)(3).
1990—Subsec. (a)(9).
"(A) provided for under any item in
"(B) a product of an insular possession of the United States, or
"(C) a product of any county listed in general note 3(c)(v) of such Schedule)
that is formally entered, or withdrawn from warehouse for consumption—
"(i) after November 30, 1986, and
"(ii) before October 1, 1987;
a fee in an amount equal to 0.22 percent ad valorem."
Subsec. (a)(10).
"(A) 0.17 percent ad valorem, or
"(B) an ad valorem rate which the Secretary of the Treasury estimates will provide a total amount of revenue during the fiscal year equal to—
"(i) the total amount authorized to be appropriated for such fiscal year to the United States Customs Service for salaries and expenses incurred in conducting commercial operations during such fiscal year, reduced by
"(ii) the excess, if any, of—
"(I) the total amount authorized to be appropriated for such salaries and expenses for such fiscal year, over
"(II) the total amount actually appropriated for such salaries and expenses for such fiscal year;
except that if appropriations are not authorized for a fiscal year, the fee imposed under this paragraph with respect to that year shall be in an amount equal to 0.17 percent ad valorem."
Subsec. (b)(1)(B).
"(i) such car is part of such train when such train departs from the United States, and
"(ii) no passengers board or disembark from such train, and no cargo is loaded or unloaded from such train, while such train is within any country other than the country in which such train originates and terminates; or".
Subsec. (b)(8)(A).
Subsec. (b)(8)(B).
"(i) By no later than the date that is 5 days after the date on which any funds are appropriated to the United States Customs Service for salaries or expenses incurred in conducting commercial operations, the Secretary of the Treasury shall determine the ad valorem rate of the fee charged under subsection (a)(10) of this section and shall publish the determination in the Federal Register. Such ad valorem rate shall apply with respect to services provided for the processing of entries, and withdrawals from warehouse, for consumption made after the date that is 60 days after the date of such determination.
"(ii) No determination is required under clause (i) with respect to an appropriation to the United States Customs Service if the funds appropriated are available for less than 60 days."
Subsec. (b)(8)(C).
"(I) any entry or release filed by a broker or importer that requires the recording of cargo selectivity data by customs personnel, except when the recording of such data is required because of a temporary administrative or technical failure in the Customs Service automated commercial system that prevents the filing of entries or release in that system by brokers and importers that are certified by the Customs Service to do so; and
"(II) any entry or release filed by a broker or importer that is not certified by the Customs Service to file entries and releases in the Customs Service automated commercial system."
Subsec. (b)(8)(D).
Subsec. (b)(8)(D)(ii).
Subsec. (b)(8)(D)(iii).
Subsec. (b)(8)(D)(iv).
Subsec. (b)(8)(D)(v).
Subsec. (b)(8)(E).
Subsec. (b)(9).
Subsec. (b)(10).
Subsec. (b)(11).
Subsec. (f)(2).
Subsec. (f)(3).
"(A) inspectional overtime services; and
"(B) all preclearance services;
for which the recipients of such services are not required to reimburse the Secretary of the Treasury. Reimbursement under this paragraph shall apply with respect to each fiscal year occurring after September 30, 1987, and shall be made at least quarterly. To the extent necessary, reimbursement of appropriations under this paragraph may be made on the basis of estimates made by the Secretary of the Treasury of the costs for inspectional overtime and preclearance services, and adjustments shall be made in subsequent reimbursements to the extent that the estimates were in excess of, or less than, the amounts required to be reimbursed."
Subsec. (g).
Subsec. (j)(3).
1989—Subsec. (e)(2).
1988—Subsec. (a)(9)(A).
Subsec. (a)(9)(C).
Subsec. (b)(8)(A).
Subsec. (b)(10).
Subsec. (c)(3).
1987—Subsec. (a)(9)(A).
Subsec. (b)(8)(A).
Subsec. (e)(4) to (6).
"(A) any cargo inspection, clearance, or other customs service performed (regardless whether performed outside of normal business hours on an overtime basis); or
"(B) any customs personnel provided;
in connection with the arrival or departure of any commercial vessel, vehicle or aircraft, or its passengers, crew, and cargo, in the United States."
Subsec. (f)(1) to (3).
"(1) Notwithstanding
"(2)(A) The Secretary of the Treasury shall refund out of the Customs User Fee Account to any appropriation the amount paid out of such appropriation for expenses incurred by the Secretary of the Treasury in providing overtime customs inspectional services for which the recipient of such services is not required to reimburse the Secretary of the Treasury.
"(B) The amounts which are required to be refunded under subparagraph (A) shall be refunded at least quarterly on the basis of estimates made by the Secretary of the Treasury of the expenses referred to in subparagraph (A). Proper adjustments shall be made in the amounts subsequently refunded under subparagraph (A) to the extent prior estimates were in excess of, or less than, the amounts required to be refunded under subparagraph (A).
"(3) Except as provided in paragraph (2), all funds in the Customs User Fee Account shall only be available, to the extent provided for in appropriation Acts, for the salaries and expenses of the United States Customs Service incurred in conducting commercial operations."
Subsec. (g).
Subsec. (j)(3).
1986—Subsec. (a)(2).
Subsec. (a)(3).
Subsec. (a)(8).
Subsec. (a)(9), (10).
Subsec. (b)(1)(A).
"(i) Canada,
"(ii) Mexico,
"(iii) a territory or possession of the United States, or
"(iv) any adjacent island (within the meaning of
Subsec. (b)(1)(C).
Subsec. (b)(4) to (7).
Subsec. (b)(8), (9).
Subsec. (c)(1).
Subsec. (c)(5).
Subsec. (d)(4).
Subsec. (e)(1).
Subsec. (e)(2).
Subsec. (e)(3).
Subsec. (e)(4).
Subsec. (f)(3), (4).
Subsec. (g).
Subsec. (j)(1), (3).
Statutory Notes and Related Subsidiaries
Change of Name
"Commissioner of U.S. Customs and Border Protection" substituted for "Commissioner of Customs" in subsec. (k) on authority of section 802(d)(2) of
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 released on or after that date.
"(2)
"(A) the amendments made by subsection (a) to section 13031(b)(10)(B) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (
"(B) section 13031(b)(10)(B) of such Act, as in effect on the day before that date, shall continue to apply on and after that date with respect to the good.
"(3)
[For definition of "USMCA" as used in section 203(b) of
Effective Date of 2018 Amendment
Effective and Termination Dates of 2011 Amendment
Amendment by
Amendment by section 204 of
Amendment by section 601(a) of
Amendment by
Effective Date of 2010 Amendment
Effective Date of 2009 Amendment
Effective Date of 2008 Amendment
Amendment of this section and repeal of
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 and Termination Dates of 2004 Amendment
Amendment by
Effective and Termination Dates of 2003 Amendments
Amendment by
Amendment by
Effective Date of 2002 Amendments
Amendment by
Effective Date of 2000 Amendment
Effective Date of 1999 Amendment
Effective Date of 1996 Amendment
"(1) any entry made from a foreign trade zone on or after the 15th day after the date of the enactment of this Act [Oct. 11, 1996]; and
"(2) any entry made from a foreign trade zone after November 30, 1986, and before such 15th day if liquidation of the entry was not final before such 15th day."
Effective Date of 1994 Amendment
Effective Date of 1993 Amendment
Amendment by section 204 of
Effective Date of 1990 Amendments
"(1) any entry made from a foreign trade zone on or after the 15th day after the date of the enactment of this Act [Oct. 11, 1996]; and
"(2) any entry made from a foreign trade zone after November 30, 1986, and before such 15th day if the liquidation of the entry was not final before such 15th day."
"(1)
"(2)
"(3)
"(a)
"(b)
Effective and Termination Dates of 1988 Amendment
Amendment by
Amendment by
Effective Date of 1987 Amendment
"(1) Except as otherwise provided in this subsection, the provisions of this section [amending this section, enacting provisions set out as a note under
"(2) The amendments made by subsection (a)(1) [amending this section] apply with respect to articles entered, or withdrawn from warehouse for consumption, on or after the 15th day after the date of enactment of this Act.
"(3) The amendment made by subsection (a)(3) [amending this section] shall take effect on October 1, 1987."
Effective Date of 1986 Amendment; Refunds
"(1) The amendments made by this section [amending this section and section 1741 of former Title 49, Transportation, and enacting provisions set out below] shall apply with respect to services rendered after the date that is 15 days after the date of enactment of this Act [Oct. 22, 1986].
"(2) Upon written request filed by any person with the Secretary of the Treasury (hereafter in this subsection referred to as the 'Secretary') before the date that is 90 days after the date of the enactment of the Omnibus Budget Reconciliation Act of 1987 [Dec. 22, 1987] which is accompanied by such documentation establishing proof of payment as the Secretary may require, the Secretary shall refund (out of funds in the Treasury of the United States not otherwise appropriated) to such person an amount equal to the excess of—
"(A) the amount of fees imposed by section 13031 of the Consolidated Omnibus Budget Reconciliation Act of 1985 [this section] that were paid by such person to the Secretary with respect to customs services provided—
"(i) after July 6, 1986, and
"(ii) on or before the date that is 15 days after the date of enactment of this Act, over
"(B) the amount of fees such person would have been required to pay to the Secretary by reason of such section with respect to such services if the amendments made by subsections (a)(1) and (b) [amending this section] applied with respect to such services.
"(3) If the customs broker permit fee paid by any person for calendar year 1986 under section 13031(a)(7) of the Consolidated Omnibus Budget Reconciliation Act of 1985 exceeds $62.50, the Secretary shall either—
"(A) refund (out of funds in the Treasury of the United States not otherwise appropriated) to such person the amount of the excess, or
"(B) if requested by such person, credit the amount of the excess to the fee due under such section 13031(a)(7) with respect to such permit for calendar year 1987."
Regulations
Construction of 1993 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
Use of Fees
Rates for Merchandise Processing Fees
"(1) in subparagraph (A), by substituting '0.3464' for '0.21'; and
"(2) in subparagraph (B)(i), by substituting '0.3464' for '0.21'."
"(a)
"(1) in subparagraph (A), by substituting '0.3464' for '0.21'; and
"(2) in subparagraph (B)(i), by substituting '0.3464' for '0.21'.
"(b)
"(1) in subparagraph (A), by substituting '0.1740' for '0.21'; and
"(2) in subparagraph (B)(i), by substituting '0.1740' for '0.21'."
[For additional application and administration of subsec. (a)(9) of this section for period beginning on Dec. 1, 2015, and ending on Sept. 30, 2029, see section 503 of
Time for Remitting Certain Merchandise Processing Fees
[
Sense of Congress
"(A) the fees set forth in paragraphs (1) through (8) of subsection (a) of section 13031 of the Consolidated Omnibus Budget Reconciliation Act of 1985 [
"(B) the fees collected under such paragraphs have not exceeded, in the aggregate, the amounts paid for the costs described in subsection (f)(3)(A) [probably means
Aggregation of Merchandise Processing Fees
"(1) Notwithstanding any provision of section 13031 of the Consolidated Omnibus Budget Reconciliation Act of 1985 (
"(A) $400, or
"(B) the amount determined by applying the ad valorem rate currently in effect under such section 13031(a)(9) to the total value of each day's importations at each port by the same importer from the same exporter.
"(2) The fees described in paragraph (1) that are payable under the program described in paragraph (1) shall be paid with each monthly consumption entry. Interest shall accrue on the fees paid monthly in accordance with section 6621 of the Internal Revenue Code of 1986 [
Exemption of Israeli Products From Certain User Fees
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
Fee for Customs Broker Permit for 1986; Reinstatement of Revoked or Suspended Customs Brokers' Licenses and Permits
"(2) Notwithstanding section 13031(a)(7) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (
"(3)(A) The Secretary of the Treasury shall reinstate any customs broker's license or customs broker permit issued under subsection (b) or (c) of section 641 of the Tariff Act of 1930 (
"(B) Notwithstanding any other provision of law, the Secretary of the Treasury may not suspend or revoke any customs broker permit issued under section 641(c) of the Tariff Act of 1930 (
1 See Rates for Merchandise Processing Fees notes below.
3 So in original. Probably should not be capitalized.
§59. Repealed. Aug. 2, 1956, ch. 887, §4(a)(21), 70 Stat. 947
Section, R.S. §2635; act June 17, 1930, ch. 497, title IV, §523,
§60. Penalty for extortion
Every officer of the customs who demands or receives any other or greater fee, compensation, or reward than is allowed by law, for performing any duty or service required from him by law, shall be liable to a penalty of $200 for each offense, recoverable to the use of the party aggrieved.
(R.S. §2636.)
Editorial Notes
Codification
R.S. §2636 derived from act Mar. 2, 1799, ch. 22, §73,
§§61, 62. Repealed. Aug. 2, 1956, ch. 887, §4(a)(22), (23), 70 Stat. 947
Section 61, R.S. §2580, related to reports by inspectors on routes by which goods withdrawn from bonded warehouse could be exported to Mexico.
Section 62, acts Dec. 18, 1890, ch. 22,
§63. Repealed. Pub. L. 89–554, §8(a), Sept. 6, 1966, 80 Stat. 636
Section, act Aug. 28, 1890, ch. 812, §§1, 2,
Section was additionally repealed by
§64. Laws imposing fines applicable to persons acting under customs laws
All Acts and parts of Acts imposing fines, penalties, or other punishment for offenses committed by an internal revenue officer or other officer of the Department of the Treasury of the United States, or under any bureau thereof, shall apply to all persons whomsoever, employed, appointed, or acting under the authority of any customs law, when such persons are designated or acting as officers or deputies, or persons having the custody or disposition of any public money.
(Feb. 8, 1875, ch. 36, §23 (part),
Editorial Notes
Codification
Section is based on section 23 (as related to persons acting under any customs law) of act Feb. 8, 1875. Provisions of section 23 (as related to persons acting under any internal revenue law or any revenue provisions of any law of the United States) were repealed effective Feb. 11, 1939, by section 4 of act Feb. 10, 1939 (
§66. Rules and forms prescribed by Secretary
The Secretary of the Treasury shall prescribe forms of entries, oaths, bonds, and other papers, and rules and regulations not inconsistent with law, to be used in carrying out the provisions of law relating to raising revenue from imports, or to duties on imports, or to warehousing, and shall give such directions to customs officers and prescribe such rules and forms to be observed by them as may be necessary for the proper execution of the law.
(R.S. §251 (part);
Editorial Notes
Codification
R.S. §251 derived from acts Feb. 10, 1830, ch. 11, §§14, 15,
Amendments
1970—
Statutory Notes and Related Subsidiaries
Effective Date of 1970 Amendment
Amendment by
Executive Documents
Transfer of Functions
All offices of collector of customs, comptroller of customs, surveyor of customs, and appraiser of merchandise in Bureau of Customs of Department of the Treasury to which appointments were required to be made by President with advice and consent of Senate ordered abolished, with such offices to be terminated not later than December 31, 1966, by Reorg. Plan No. 1 of 1965, eff. May 25, 1965, 30 F.R. 7035,
§67. Repealed. Aug. 2, 1956, ch. 887, §4(a)(24), 70 Stat. 947
Section, R.S. §258, provided for a report to each session of Congress by the Secretary on customhouse business and is covered by
§68. Enforcement of customs and immigration laws in Guam and the Virgin Islands and along Canadian and Mexican borders; cooperation by Secretary of the Treasury and Attorney General; erection of buildings
To aid in the enforcement of the customs and immigration laws along the Canadian and Mexican borders and to provide better facilities for such enforcement at points along such borders at which no Federal or other buildings adapted or suitably located for the purpose are available, and for similar purposes in the Virgin Islands of the United States, the Secretary of the Treasury and the Attorney General are hereby authorized to expend, and for similar purposes in Guam the Attorney General is hereby authorized to expend, from the funds appropriated for the general maintenance and operation of the Customs and the Immigration and Naturalization Services, respectively, the necessary amounts for the acquisition of land and the erection of buildings, sheds, and office quarters, including living quarters for officers where none are otherwise available: Provided, That the total amount which may be so expended for any one project, including the site, shall not exceed $200,000 and that where the project is for the joint use of the Customs Service and the Immigration and Naturalization Service, the combined cost of the project, including the site, shall be charged to the two appropriations concerned.
(June 26, 1930, ch. 617, §1,
Editorial Notes
Amendments
1974—
1965—
1962—
1960—
1956—Act May 18, 1956, substituted "$30,000" and "$60,000" for "$15,000" and "$30,000", respectively.
1951—Act Sept. 26, 1951, substituted "$15,000" and "$30,000" for "$5,000" and "$10,000", respectively.
1940—Act Oct. 10, 1940, substituted "$5000" and "$10,000" for "$3000" and "$6000", respectively.
Statutory Notes and Related Subsidiaries
Transfer of Functions
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
Abolition of Immigration and Naturalization Service and Transfer of Functions
For abolition of Immigration and Naturalization Service, transfer of functions, and treatment of related references, see note set out under
Executive Documents
Transfer of Functions
Functions of officers of Department of the Treasury and functions of all agencies and employees of such Department transferred, with certain exceptions, to Secretary of the Treasury, with power vested in him to authorize their performance or performance of any of his functions, by any of such officers, agencies, and employees, by Reorg. Plan No. 26 of 1950, §§1, 2, eff. July 31, 1950, 15 F.R. 4935,
Immigration and Naturalization Service of Department of Labor (including Office of Commissioner of Immigration and Naturalization) and its functions were transferred to Department of Justice, to be administered under direction and supervision of Attorney General; and functions and powers of Secretary of Labor relating to administration of the Service and its functions or to administration of immigration and naturalization laws were transferred to Attorney General, by Reorg. Plan No. V of 1940, eff. June 15, 1940, 5 F.R. 2223,
§69. Erection of protective gates and fences across and around roads crossing borders
The Secretary of the Treasury is authorized to expend, from the funds appropriated for the general maintenance and operation of the Customs Service, such amounts as may be necessary for the erection of protective gates across international highways and roads crossing the Canadian and Mexican borders and for the erection of such fences in the immediate vicinity of such highways and roads as may be necessary to prevent unlawful entry or smuggling.
(June 26, 1930, ch. 617, §2, as added Oct. 10, 1940, ch. 837,
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
Executive Documents
Transfer of Functions
Functions of officers of Department of the Treasury and functions of all agencies and employees of such Department transferred, with certain exceptions, to Secretary of the Treasury, with power vested in him to authorize their performance or performance of any of his functions, by any of such officers, agencies, and employees, by Reorg. Plan No. 26 of 1950, §§1, 2, eff. July 31, 1950, 15 F.R. 4935,
Functions vested by law in Attorney General, Department of Justice, or any other officer or any agency of that Department, with respect to inspection at regular inspection locations at ports of entry of persons, and documents of persons, entering or leaving United States, were to have been transferred to Secretary of the Treasury by 1973 Reorg. Plan No. 2, §2, eff. July 1, 1973, 38 F.R. 15932,
§70. Obstruction of revenue officers by masters of vessels
If the master of any vessel shall obstruct or hinder, or shall intentionally cause any obstruction or hindrance to any officer in lawfully going on board such vessel, for the purpose of carrying into effect any of the revenue or navigation laws of the United States, he shall for every such offense be liable to a penalty of not more than $2,000 nor less than $500.
(R.S. §3068; Aug. 5, 1935, ch. 438, title III, §307,
Editorial Notes
Codification
R.S. §3068 derived from act Mar. 2, 1799, ch. 22, §71,
Amendments
1935—Act Aug. 5, 1935, inserted reference to navigation laws, and increased penalty from $500 and $50 to $2,000 and $500, respectively.