SUBTITLE IV—CUSTOMS ADMINISTRATION
Administrative Provisions
part 1—definitions
Section, act Sept. 21, 1922, ch. 356, title IV, §401, 42 Stat. 948, related to definitions of terms of Tariff Act of 1922.
Corresponding provisions of Tariff Act of 1930, see section 1401 of this title.
§232. "Port" defined
The word "port", as used in title 34 of the Revised Statutes, may include any place from which merchandise can be shipped for importation, or at which merchandise can be imported.
(R.S. §2767.)
References in Text
Title 34 of the Revised Statutes, referred to in text, was in the original "this Title", meaning title 34 of the Revised Statutes, consisting of R.S. §§2517 to 3129, which are classified to sections 5, 6, 8, 9 to 11, 31, 32, 37, 129, 232, 233, 240, 257, 258, 282, 283, 286 to 294, 338 to 341, 391, 482, 507, 508, 528, 574 of this title, and sections 110 to 112, 123, 124 of Title 46, Appendix, Shipping. For complete classification of R.S. §§2517 to 3129 to the Code, see Tables.
§233. Departure from prescribed forms
In cases where the forms of official documents, as prescribed by title 34 of the Revised Statutes, shall be substantially complied with and observed, according to the true intent thereof, no penalty or forfeiture shall be incurred by a deviation therefrom.
(R.S. §2769.)
References in Text
Title 34 of the Revised Statutes, referred to in text, was in the original "this Title", meaning title 34 of the Revised Statutes, consisting of R.S. §§2517 to 3129, which are classified to sections 5, 6, 8, 9 to 11, 31, 32, 37, 129, 232, 233, 240, 257, 258, 282, 283, 286 to 294, 338 to 341, 391, 482, 507, 508, 528, 574 of this title, and sections 110 to 112, 123, 124 of Title 46, Appendix, Shipping. For complete classification of R.S. §§2517 to 3129 to the Code, see Tables.
Codification
R.S. §2769 derived from act Mar. 2, 1799, ch. 22, §111, 1 Stat. 704.
Sections, act Sept. 21, 1922, ch. 356, title IV, §402(a)–(f), 42 Stat. 949, 950, related to valuation of imported merchandise, ascertainment of foreign, export, United States value, cost of production, American selling price and value at date of shipment.
Provisions of Tariff Act of 1930 corresponding to section 234, see section 1402(a) of this title; section 235, see section 1402(c) of this title; section 236, see section 1402(d) of this title; section 237, see section 1402(e) of this title; section 238, see section 1402(f) of this title; section 239, see section 1402(g) of this title.
§240. Value at date of shipment
When the duty upon any imports shall be subject to be levied upon the true market value of such imports in the principal markets of the country from whence the importation has been made, or at the port of exportation, the duty shall be estimated and collected upon the value on the day of actual shipment, whenever a bill of lading shall be presented showing the date of shipment, and which shall be certified by a certificate of the United States consul or legally authorized deputy.
(R.S. §2904.)
Codification
R.S. §2904 derived from act Mar. 2, 1861, ch. 68, §28, 12 Stat. 197.
part 2—report, entry, and unlading of vessels and vehicles
Sections, act Sept. 21, 1922, ch. 356, title IV, §§431–446, 42 Stat. 950–953, related to form and contents of manifests, clearance documents, bonds, permits and penalties for violation of same.
Provisions of Tariff Act of 1930 corresponding to sections 241 to 256, see sections 1431 to 1446 of this title, respectively.
Section 257, R.S. §3114; acts Sept. 21, 1922, ch. 356, title IV, §466, 42 Stat. 957; June 17, 1930, ch. 497, title IV, §466, 46 Stat. 719, related to duties on equipments or repair parts for vessels. See section 1466(a) of this title.
Section 258, R.S. §3115; acts Sept. 21, 1922, ch. 356, title IV, §466, 42 Stat. 957; June 17, 1930, ch. 497, title IV, §466, 46 Stat. 719; Aug. 8, 1953, ch. 397, §11(c), 67 Stat. 515, related to the remission of duties for necessary repairs. See section 1466(d) of this title.
Effective Date of Repeal
Section 3 of Pub. L. 91–654 provided that the repeal by Pub. L. 91–654 is effective with respect to entries made in connection with arrivals of vessels on or after Jan. 5, 1971 (or treated under section 2 of Pub. L. 91–654, set out as a note under section 1466 of this title, as made on the day after such date).
Provisions Inapplicable to Entries Made in Connection With Arrivals Before January 5, 1971, of Vessels Operated By or for Agency of United States; Refunds After August 7, 1974, Barred as to Duty Payments Made Before January 5, 1971, Under Section 257
Pub. L. 93–368, §§1, 2, Aug. 7, 1974, 88 Stat. 420, provided: "That sections 3114 and 3115 of the Revised Statutes of the United States (19 U.S.C. 257 and 258) [former sections 257 and 258 of this title] shall not apply to entries made in connection with arrivals before January 5, 1971, of vessels owned by the United States, or bareboat chartered to the United States, and operated by or for the account of any department or agency of the United States.
"Sec. 2. On or after the date of the enactment of this Act [Aug. 7, 1974], no department or agency of the United States shall be entitled to a refund of any duties paid before January 5, 1971, by any department or agency of the United States under section 3114 of the Revised Statutes of the United States [section 257 of this title]."
Sections, act Sept. 21, 1922, ch. 356, title IV, §§447, 448, 42 Stat. 953, related to place of entry and unlading before entry or report of arrival.
Provisions of Tariff Act of 1930 corresponding to section 259, see section 1447 of this title; section 260, see section 1448 of this title.
§261. Omitted
Codification
Section, acts Feb. 13, 1911, ch. 46, §5, 36 Stat. 901; Feb. 7, 1920, ch. 61, 41 Stat. 402; Sept. 21, 1922, ch. 356, title IV, §643, 42 Stat. 990; June 2, 1970, Pub. L. 91–271, title III, §315, 84 Stat. 293, provided extra compensation for boarding officers performing services at night or on Sundays and holidays, prior to the general revision of section 5 of act Feb. 13, 1911, by section 13811(a) of Pub. L. 103–66, title XIII, Aug. 10, 1993, 107 Stat. 668. Section 5 of act Feb. 13, 1911, as amended by section 13811(a) of Pub. L. 103–66, is classified to section 267 of this title.
Sections, act Sept. 21, 1922, ch. 356, title IV, §§449–453, 42 Stat. 954, 955, related to emergency cases of unlading bonds for special licenses and penalties for violation.
Provisions of Tariff Act of 1930 corresponding to section 262, see section 1449 of this title; section 263, see section 1450 of this title; section 264, see section 1451 of this title; section 265, see section 1452 of this title; section 266, see section 1453 of this title.
§267. Overtime and premium pay for customs officers
(a) Overtime pay
(1) In general
Subject to paragraph (2) and subsection (c) of this section, a customs officer who is officially assigned to perform work in excess of 40 hours in the administrative workweek of the officer or in excess of 8 hours in a day shall be compensated for that work at an hourly rate of pay that is equal to 2 times the hourly rate of the basic pay of the officer. For purposes of this paragraph, the hourly rate of basic pay for a customs officer does not include any premium pay provided for under subsection (b) of this section.
(2) Special provisions relating to overtime work on callback basis
(A) Minimum duration
Any work for which compensation is authorized under paragraph (1) and for which the customs officer is required to return to the officer's place of work shall be treated as being not less than 2 hours in duration; but only if such work begins at least 1 hour after the end of any previous regularly scheduled work assignment and ends at least 1 hour before the beginning of the following regularly scheduled work assignment.
(B) Compensation for commuting time
(i) In general
Except as provided in clause (ii), in addition to the compensation authorized under paragraph (1) for work to which subparagraph (A) applies, the customs officer is entitled to be paid, as compensation for commuting time, an amount equal to 3 times the hourly rate of basic pay of the officer.
(ii) Exception
Compensation for commuting time is not payable under clause (i) if the work for which compensation is authorized under paragraph (1)—
(I) does not commence within 16 hours of the customs officer's last regularly scheduled work assignment, or
(II) commences within 2 hours of the next regularly scheduled work assignment of the customs officer.
(b) Premium pay for customs officers
(1) Night work differential
(A) 3 p.m. to midnight shiftwork
If the majority of the hours of regularly scheduled work of a customs officer occurs during the period beginning at 3 p.m. and ending at 12 a.m., the officer is entitled to pay for work during such period (except for work to which paragraph (2) or (3) applies) at the officer's hourly rate of basic pay plus premium pay amounting to 15 percent of that basic rate.
(B) 11 p.m. to 8 a.m. shiftwork
If the majority of the hours of regularly scheduled work of a customs officer occurs during the period beginning at 11 p.m. and ending at 8 a.m., the officer is entitled to pay for work during such period (except for work to which paragraph (2) or (3) applies) at the officer's hourly rate of basic pay plus premium pay amounting to 20 percent of that basic rate.
(C) 7:30 p.m. to 3:30 a.m. shiftwork
If the regularly scheduled work assignment of a customs officer is 7:30 p.m. to 3:30 a.m., the officer is entitled to pay for work during such period (except for work to which paragraph (2) or (3) applies) at the officer's hourly rate of basic pay plus premium pay amounting to 15 percent of that basic rate for the period from 7:30 p.m. to 11:30 p.m. and at the officer's hourly rate of basic pay plus premium pay amounting to 20 percent of that basic rate for the period from 11:30 p.m. to 3:30 a.m.
(2) Sunday differential
A customs officer who performs any regularly scheduled work on a Sunday that is not a holiday is entitled to pay for that work at the officer's hourly rate of basic pay plus premium pay amounting to 50 percent of that basic rate.
(3) Holiday differential
A customs officer who performs any regularly scheduled work on a holiday is entitled to pay for that work at the officer's hourly rate of basic pay plus premium pay amounting to 100 percent of that basic rate.
(4) Treatment of premium pay
Premium pay provided for under this subsection may not be treated as being overtime pay or compensation for any purpose.
(c) Limitations
(1) Fiscal year cap
The aggregate of overtime pay under subsection (a) of this section (including commuting compensation under subsection (a)(2)(B) of this section) and premium pay under subsection (b) of this section that a customs officer may be paid in any fiscal year may not exceed $25,000; except that the Commissioner of Customs or his designee may waive this limitation in individual cases in order to prevent excessive costs or to meet emergency requirements of the Customs Service.
(2) Exclusivity of pay under this section
A customs officer who receives overtime pay under subsection (a) of this section or premium pay under subsection (b) of this section for time worked may not receive pay or other compensation for that work under any other provision of law.
(d) Regulations
The Secretary of the Treasury shall promulgate regulations to prevent—
(1) abuse of callback work assignments and commuting time compensation authorized under subsection (a)(2) of this section; and
(2) the disproportionately more frequent assignment of overtime work to customs officers who are near to retirement.
(e) Definitions
As used in this section:
(1) The term "customs officer" means an individual performing those functions specified by regulation by the Secretary of the Treasury for a customs inspector or canine enforcement officer. Such functions shall be consistent with such applicable standards as may be promulgated by the Office of Personnel Management.
(2) The term "holiday" means any day designated as a holiday under a Federal statute or Executive order.
(Feb. 13, 1911, ch. 46, §5, 36 Stat. 901; Feb. 7, 1920, ch. 61, 41 Stat. 402; June 2, 1970, Pub. L. 91–271, title III, §316, 84 Stat. 293; Aug. 10, 1993, Pub. L. 103–66, title XIII, §13811(a), 107 Stat. 668.)
Codification
Section derived from R.S. §2872, as amended by act June 26, 1884, ch. 121, §25, 23 Stat. 59.
Prior to the general revision of section 5 of act Feb. 13, 1911, by section 13811(a) of Pub. L. 103–66, provisions of section 5 of act Feb. 13, 1911, relating to extra compensation for boarding officers performing services at night or on Sundays and holidays, were classified to section 261 of this title.
Amendments
1993—Pub. L. 103–66 amended section generally, substituting provisions relating to overtime and premium pay for customs officers for provisions relating to fixing of working hours and overtime compensation by Secretary of the Treasury.
1970—Pub. L. 91–271 substituted references to the appropriate customs officer for references to the collector of customs wherever appearing, and struck out reference to inspectors, storekeepers, weighers, and other customs officers and employees.
Effective Date of 1993 Amendment
Section 13811(c) of Pub. L. 103–66 provided that: "The amendments made by subsections (a) and (b) [amending this section and section 1450 of this title, repealing section 1451a of this title, and omitting provisions formerly set out as section 261 of this title] apply to customs inspectional services provided on or after January 1, 1994."
Effective Date of 1970 Amendment
For effective date of amendment by Pub. L. 91–271, see section 203 of Pub. L. 91–271, set out as a note under section 1500 of this title.
Transfer of Functions
Functions of all officers of Department of the Treasury and functions of all agencies and employees of such Department transferred, with certain exceptions, to Secretary of the Treasury, with power vested in him to authorize their performance or performance of any of his functions, by any of those officers, agencies, and employees, by Reorg. Plan No. 26 of 1950, §§1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, 1281, set out in the Appendix to Title 5, Government Organization and Employees. Customs officers, referred to in this section, are under Department of the Treasury.
Cross References
Overtime pay, see section 5541 et seq. of Title 5, Government Organization and Employees.
Section Referred to in Other Sections
This section is referred to in sections 58c, 267a, 1451 of this title; title 5 sections 5549, 8331.
§267a. Foreign language proficiency awards
Cash awards for foreign language proficiency may, under regulations prescribed by the Secretary of the Treasury, be paid to customs officers (as referred to in section 267(e)(1) of this title) to the same extent and in the same manner as would be allowable under subchapter III of chapter 45 of title 5 with respect to law enforcement officers (as defined by section 4521 of such title).
(Pub. L. 103–66, title XIII, §13812(b), Aug. 10, 1993, 107 Stat. 671.)
Effective Date
Section 13812(c)(2) of Pub. L. 103–66 provided that: "Subsection (b) [enacting this section] takes effect on January 1, 1994."
Section Referred to in Other Sections
This section is referred to in section 58c of this title.
Sections, act Sept. 21, 1922, ch. 356, title IV, §§454–458, 42 Stat. 955, 956, related to duties and compensation of boarding and discharging inspectors, custody of cargo not unladen promptly, unlading at risk of consignee and time for unlading bulk cargo.
Provisions of Tariff Act of 1930 corresponding to section 268, see section 1455 of this title; section 269, see section 1456 of this title; section 270, see section 1457 of this title; section 271, none; section 272, see section 1458 of this title.
Sections, R.S. §§2885, 2886, required the containers of imported liquors or distilled spirits to be marked or scored at the port of landing with the capacity, wine gallons, proof, proof gallons, and other detailed information, such marks to be obliterated upon sale.
Effective Date of Repeal
Section 1 of act Aug. 8, 1953, provided that such act is effective, except as otherwise specifically provided for, on and after the thirtieth day following the date of its enactment (Aug. 8, 1953).
The exception "except as otherwise specifically provided for" apparently refers to the amendments made to the provisions preceding subd. (1) of section 1308 of this title and to section 1557(b) of this title, for which separate effective dates were provided as explained in notes under those sections.
Savings Provision
Section 23 of act Aug. 8, 1953, provided: "Except as may be otherwise provided for in this Act, the repeal of existing law or modifications thereof embraced in this Act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil or criminal case prior to such repeal or modification, but all liabilities under such laws shall continue, except as otherwise specifically provided in this Act, and may be enforced in the same manner as if such repeal, or modification had not been made."
Sections, act Sept. 21, 1922, ch. 356, title IV, §§459–465, 42 Stat. 956, 957, related to documentary reports, manifests, permits on imports from contiguous countries and enforcement provisions.
Provisions of Tariff Act of 1930 corresponding to sections 275 to 281, see sections 1459 to 1465 of this title, respectively.
Section, R.S. §3111; Pub. L. 91–271, title III, §317, June 2, 1970, 84 Stat. 293, related to oath to be taken by masters of certain vessels.
§283. Duty on saloon stores
Articles purchased for the use of or for sale on board any such vessel, as saloon stores or supplies, shall be deemed merchandise, and shall be liable, when purchased at a foreign port, to entry and the payment of the duties found to be due thereon, at the first port of arrival of such vessel in the United States; and for a failure on the part of the saloon keeper or person purchasing or owning such articles to report, make entries, and pay duties, as hereinbefore required, such articles, together with the fixtures and other merchandise, found in such saloon or on or about such vessel, belonging to and owned by such saloon keeper or other person interested in such saloon, shall be seized and forfeited, and such saloon keeper or other person so purchasing and owning shall be liable to a penalty of not less than $100 and not more than $500, and shall be punishable by imprisonment for not less than three months and not more than two years.
(R.S. §3113.)
Codification
R.S. §3113 derived from acts July 18, 1866, ch. 201, §22, 14 Stat. 183; Feb. 10, 1871, ch. 45, 16 Stat. 409.
Sections, R.S. §§3116, 3117, related to manifests of vessels in coasting trade and entry for goods taken or delivered at intermediate ports.
Section 286, R.S. §3118, mandated that master of any enrolled or licensed vessel file a manifest and obtain clearance before departing from a port in one collection district to a place in another collection district where there is not customhouse.
Section 287, R.S. §3119, related to reporting requirements for merchandise destined for foreign ports and exempted unlading of cargo brought from American ports from permit requirements.
§288. Documented vessels
Documented vessels with a coastwise, Great Lakes endorsement, departing from or arriving at a port in one district to or from a port in another district, and also touching at intermediate foreign ports, shall not thereby become liable to the payment of entry and clearance fees, as if from or to foreign ports.
(R.S. §2793; Sept. 25, 1941, ch. 423, 55 Stat. 733; 1946 Reorg. Plan No. 3, §§101–104, eff. July 16, 1946, 11 F.R. 7875, 60 Stat. 1097; Dec. 8, 1993, Pub. L. 103–182, title VI, §686(a)(1), 107 Stat. 2220.)
Codification
R.S. §2793 derived from Res. Feb. 10, 1871, No. 27, §2, 16 Stat. 595.
Provisions of this section are also set out in section 111 of Title 46, Appendix, Shipping.
Provision of R.S. §2793 respecting tonnage duties is classified to section 123 of Title 46, Appendix.
Amendments
1993—Pub. L. 103–182 substituted "Documented vessels with a coastwise, Great Lakes endorsement," for "Enrolled or licensed vessels engaged in the foreign and coasting trade on the northern, northeastern, and northwestern frontiers of the United States," and "foreign ports." for "foreign ports; but such vessel shall, notwithstanding, be required to enter and clear; except that when such vessels are on such voyages on the Great Lakes and touch at foreign ports for the purpose of taking on bunker fuel only, they may be exempted from entering and clearing under such rules and regulations as the Commissioner of Customs may prescribe, notwithstanding any other provisions of law: Provided, That this exception shall not apply to such vessels if, while at such foreign port, they land or take on board any passengers, or any merchandise other than bunker fuel, receive orders, discharge any seamen by mutual consent, or engage any seamen to replace those discharged by mutual consent, or transact any other business save that of taking on bunker fuel."
1941—Act Sept. 25, 1941, inserted exception and proviso at end of section.
Transfer of Functions
Functions of all officers of Department of the Treasury and functions of all agencies and employees of such Department transferred, with certain exceptions, to Secretary of the Treasury, with power vested in him to authorize their performance or performance of any of his functions, by any of such officers, agencies, and employees, by Reorg. Plan No. 26 of 1950, §§1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, 1281, set out in the Appendix to Title 5, Government Organization and Employees. Commissioner of Customs, referred to in this section, is an officer of Department of the Treasury.
"Commissioner of Customs" substituted in text for "Secretary of Commerce" on authority of Reorg. Plan No. 3 of 1946, §§101–104, eff. July 16, 1946, 11 F.R. 7875, 60 Stat. 1097, set out in the Appendix to Title 5.
Section 289, R.S. §2792; May 28, 1908, ch. 212, §1, 35 Stat. 424, exempted certain ferryboats and passenger vessels from clearance fees.
Section 290, R.S. §3122, mandated that master of any enrolled or licensed vessel destined with cargo from a place in the United States, at which there may be no customhouse, to a port where there may be a customhouse, deliver a manifest within twenty-four hours after arriving at port of destination.
Section 291, R.S. §3124; Feb. 14, 1903, ch. 552, §10, 32 Stat. 829; 1946 Reorg. Plan No. 3, §§101–104, eff. July 16, 1946, 11 F.R. 7875, 60 Stat. 1097, related to format and content of forms for manifests, certificates of clearance, and oaths.
Section 292, R.S. §3125, related to penalty for neglect or failure to comply with sections 286, 287, 290, and 291 of this title.
§293. Documented vessels touching at foreign ports
Any United States documented vessel with a registry or coastwise endorsement, or both 1 may engage in trade between one port in the United States and one or more ports within the same, with the privilege of touching at one or more foreign ports during the voyage, and land and take in thereat merchandise, passengers and their baggage, and letters, and mails.
(R.S. §3126; Pub. L. 91–271, title III, §318, June 2, 1970, 84 Stat. 293; Pub. L. 103–182, title VI, §686(a)(2), Dec. 8, 1993, 107 Stat. 2220.)
Codification
R.S. §3126 derived from act May 27, 1848, ch. 48, §1, 9 Stat. 232.
Amendments
1993—Pub. L. 103–182 substituted "Any United States documented vessel with a registry or coastwise endorsement, or both" for "Any vessel, on being duly registered in pursuance of the laws of the United States," and struck out at end "All such vessels shall be furnished by the appropriate customs officers of the ports at which they shall take in their cargoes in the United States, with certified manifests, setting forth the particulars of the cargoes, the marks, number of packages, by whom shipped, to whom consigned, at what port to be delivered; designating such merchandise as is entitled to drawback, or to the privilege of being placed in warehouse; and the masters of all such vessels shall, on their arrival at any port of the United States from any foreign port at which such vessel may have touched, as herein provided, conform to the laws providing for the delivery of manifests of cargo and passengers taken on board at such foreign port, and all other laws regulating the report and entry of vessels from foreign ports, and be subject to all the penalties therein prescribed."
1970—Pub. L. 91–271 substituted reference to appropriate customs officers for reference to collectors.
Effective Date of 1970 Amendment
For effective date of amendment by Pub. L. 91–271, see section 203 of Pub. L. 91–271, set out as an Effective Date of 1970 Amendment note under section 1500 of this title.
Transfer of Functions
Functions of all officers of Department of the Treasury and functions of all agencies and employees of such Department transferred, with certain exceptions, to Secretary of the Treasury, with power vested in him to authorize their performance or performance of any of his functions, by any of those officers, agencies, and employees, by Reorg. Plan No. 26 of 1950, §§1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, 1281, set out in the Appendix to Title 5, Government Organization and Employees. Customs officers, referred to in this section, are under Department of the Treasury.
§294. No duty by reason of documented vessel touching at foreign port
Any foreign merchandise taken in at one port of the United States to be conveyed a 1 United States documented vessel with a registry or coastwise endorsement, or both, to any other port within the same, either under the provisions relating to warehouses, or under the laws regulating the transportation coastwise of merchandise entitled to drawback, as well as any merchandise not entitled to drawback, but on which the import duties chargeable by law shall have been duly paid, shall not become subject to any import duty by reason of the vessel in which they may arrive having touched at a foreign port during the voyage.
(R.S. §3127; Pub. L. 103–182, title VI, §686(a)(3), Dec. 8, 1993, 107 Stat. 2220.)
Codification
R.S. §3127 derived from act May 27, 1848, ch. 48, §2, 9 Stat. 232.
Amendments
1993—Pub. L. 103–182 substituted "a United States documented vessel with a registry or coastwise endorsement, or both," for "in registered vessels".
part 3—ascertainment, collection, and recovery of duties
Sections, act Sept. 21, 1922, ch. 356, title IV, §§481(a)–(c), 482(a)–(d), 42 Stat. 958, related to contents of invoices, certification in different consular districts and declarations indorsed on invoices.
Provisions of Tariff Act of 1930 corresponding to section 331, see section 1481(a) of this title; section 332, see section 1481(b) of this title; section 333, see section 1481(c) of this title; section 334, see section 1482(a) of this title; section 335, see section 1482(b) of this title; section 336, see section 1482(c) of this title; section 337, see section 1482(d) of this title.
Sections 331 to 333 were repealed effective on day after enactment of repealing act.
Sections 334 to 337 were repealed effective sixty days after enactment of repealing act.
§338. Indorsement upon invoice; port of entry
The person producing an invoice for certification shall at the same time declare to the consul or vice consul the port in the United States at which it is intended to make entry of merchandise; whereupon the consul, or vice consul, shall indorse upon each of the triplicates a certificate, under his hand and official seal, stating that the invoice has been produced to him, with the date of such production, and the name of the person by whom the same was produced, and the port in the United States at which it shall be the declared intention to make entry of the merchandise therein mentioned.
(R.S. §2855; Apr. 5, 1906, ch. 1366, §3, 34 Stat. 100.)
Codification
R.S. §2855 derived from act Mar. 3, 1863, ch. 76, §1, 12 Stat. 738.
Section is based on the first sentence of R.S. §2855. The second sentence of R.S. §2855, which related to the disposition of certified copies of invoices, was superseded by section 482(e) of the Tariff Act of 1922, and later by section 482(e) of the Tariff Act of 1933 which is classified to section 1482(e) of this title.
§339. Restriction on consular certificates
No consular officer of the United States shall grant a certificate for merchandise shipped from countries adjacent to the United States, which have passed a consulate after purchase for shipment.
(R.S. §2861.)
Codification
R.S. §2861 derived from act Feb. 22, 1873, ch. 184, §3, 17 Stat. 474.
§340. Consuls to exact proof of invoice
All consular officers are authorized to require, before certifying any invoice, satisfactory evidence, either by the oath of the person presenting such invoices or otherwise, that such invoices are correct and true. In the exercise of the discretion hereby given, the consular officers shall be governed by such general or special regulations or instructions as may from time to time be established or given by the Secretary of State.
(R.S. §2862.)
Codification
R.S. §2862 derived from act Mar. 3, 1865, ch. 111, 13 Stat. 532.
§341. Fraudulent practices; consul's report
All consuls of the United States having any knowledge or belief of any case or practice of any person who obtains verification of any invoice whereby the revenue of the United States is or may be defrauded, shall report the facts to the appropriate customs officer of the port where the revenue is or may be defrauded, or to the Secretary of the Treasury.
(R.S. §2863; Apr. 5, 1906, ch. 1366, §3, 34 Stat. 100; June 2, 1970, Pub. L. 91–271, title III, §319, 84 Stat. 293.)
Codification
R.S. §2863 derived from act July 14, 1862, ch. 163, §18, 12 Stat. 559.
Amendments
1970—Pub. L. 91–271 substituted reference to the appropriate customs officer for reference to the collector.
Effective Date of 1970 Amendment
For effective date of amendment by Pub. L. 91–271, see section 203 of Pub. L. 91–271, set out as a note under section 1500 of this title.
Transfer of Functions
Functions of all officers of Department of the Treasury and functions of all agencies and employees of such Department transferred, with certain exceptions, to Secretary of the Treasury, with power vested in him to authorize their performance or performance of any of his functions, by any of those officers, agencies, and employees, by Reorg. Plan No. 26 of 1950, §§1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, 1281, set out in the Appendix to Title 5, Government Organization and Employees. Customs officers, referred to in this section, are under Department of the Treasury.
Sections, act Sept. 21, 1922, ch. 356, title IV, §§482(e), (f), 483, 484(a)–(g), 485(a)–(f), 486–497, 498(a), (b), 499, and 500(a)–(c), 42 Stat. 959–965, related to ascertainment, collection and recovery of goods.
Provisions of Tariff Act of 1930 corresponding to section 342, see section 1482(e) of this title; section 343, see section 1482(f) of this title; section 344, see section 1483 of this title; section 345, see section 1484(a) of this title; section 346, see section 1484(b) of this title; section 347, see section 1484(c) of this title; section 348, see section 1484(d) of this title; section 349, see section 1484(e) of this title; section 350, see section 1484(f) of this title; section 351, see section 1484(g) of this title; section 352, see section 1485(a) of this title; section 353, see section 1485(b) of this title; section 354, see section 1485(c) of this title; section 355, see section 1485(d) of this title; section 356, see section 1485(e) of this title; section 357, see section 1485(f) of this title; section 358, none, but see section 1623 of this title; section 359, see section 1487 of this title; section 360, see section 1488 of this title; section 361, see section 1503(b) of this title; section 362, see section 1490 of this title; section 363, see section 1491 of this title; section 364 see section 1492 of this title; section 365, see section 1493 of this title; section 366, see section 1494 of this title; section 367, see section 1495 of this title; section 368, see section 1496 of this title; section 369, see section 1497 of this title; section 370, see section 1498(a) of this title; section 371, see section 1498(b) of this title; section 372, see section 1499 of this title; section 373, see section 1500(a) of this title; section 374, see section 1500(b) of this title; section 375, see section 1500(d) of this title.
Effective Date of Repeal
Sections 342 and 343 repealed effective sixty days after enactment of repealing act.
Sections 344 to 375 repealed effective on day following date of enactment of repealing act.
Section, R.S. §2615, related to report of assistant appraiser at New York.
Section, act Sept. 21, 1922, ch. 356, title IV, §500(d), 42 Stat. 966, related to duties of examiners. For corresponding provisions of Tariff Act of 1930, see section 1500(e) of this title.
Section, R.S. §2938, related to appraiser as special examiner.
Section 2 of the repealing act provided that rights or liabilities existing under this section on Feb. 28, 1933, should not be affected thereby.
Section, R.S. §2612, provided for instructions to prevent importation of adulterated drugs. Special examiners of drugs are no longer appointed. For functions with relation to adulterated drugs, see section 321 et seq. of Title 21, Food and Drugs.
Sections, act Sept. 21, 1922, ch. 356, title IV, §§500(e), 501, 502(a)–(c), 503–507, 42 Stat. 966–968, related to appeals for reappraisement, regulations for appraisal and classification, etc., and reversal or modification of rulings of Secretary of Treasury.
Provisions of Tariff Act of 1930 corresponding to section 380, see section 1500(f) of this title; section 381, see section 1501 of this title; section 382, see section 1502(a) of this title; section 383, see section 1502(b) of this title; section 384, see section 1502(c) of this title; section 385, see sections 1503 and 1504 [repealed] of this title; section 386, see section 1505 of this title; section 387, see section 1506 of this title; section 388, see section 1507 of this title; section 389, see section 1508 [repealed] of this title.
Section, R.S. §2918, provided for adoption of a hydrometer for use in ascertaining proof of liquors. See section 5204(b) of Title 26, Internal Revenue Code.
§391. Ascertainment of duties on grain
For the purpose of estimating the duties on importations of grain, the number of bushels shall be ascertained by weight, instead of by measuring; and sixty pounds of wheat, fifty-six pounds of corn, fifty-six pounds of rye, forty-eight pounds of barley, thirty-two pounds of oats, sixty pounds of peas, and forty-two pounds of buckwheat, avoirdupois weight, shall respectively be estimated as a bushel.
(R.S. §2919.)
Codification
R.S. §2919 derived from act July 18, 1866, ch. 201, §38, 14 Stat. 187.
Sections, act Sept. 21, 1922, ch. 356, title IV, §§508–518, 42 Stat. 968–972, related to examination of importers, consignees, agents, etc.
The following table shows the classification of former sections to the present similar provisions in the Tariff Act of 1930, as incorporated in this title.
| Former section | Present section |
|---|
| 392 |
1509 |
| 393 |
1510 |
| 394 |
|
| 395 |
1511 |
| 396 |
1512 |
| 397 |
1513 |
| 398 |
1514 |
| 399 |
1515 |
| 400 |
1516(a) |
| 401 |
1516(b) |
| 402 |
1516(c) |
| 403 |
|
| 405 |
|
Section, acts May 28, 1926, ch. 411, §1, 44 Stat. 669; June 25, 1948, ch. 646, §22, 62 Stat. 990, renamed the Board of General Appraisers as the United States Customs Court and provided that the members be known as judges of the United States Customs Court.
Effective Date of Repeal
Repeal effective Nov. 1, 1980, and applicable with respect to civil actions pending on or commenced on or after such date, see section 701(a) of Pub. L. 96–417, set out as an Effective Date of 1980 Amendment note under section 251 of Title 28, Judiciary and Judicial Procedure.
§405b. Omitted
Section, act May 28, 1926, ch. 411, §2, 44 Stat. 669, provided that the jurisdiction, powers, and duties of the Board referred to in section 405a of this title, its subdivisions and its officers, and their appointment, including the designation of its presiding officers, and the immunities, tenure of office, powers, duties, rights, and privileges of the members of the Board, shall remain the same as provided by existing law.
§§406 to 409. Repealed. June 17, 1930, ch. 497, title IV, §651(a)(1), 46 Stat 762, eff. June 18, 1930
Sections, act Sept. 21, 1922, ch. 356, title IV, §§519, 520(a), (b), 521, 42 Stat. 973, related to copies of decisions of United States Customs Court for Collectors and Secretary of the Treasury, refund of duties and liquidation of duties.
Provisions of Tariff Act of 1930 corresponding to section 406, see section 1519 of this title [repealed]; section 407, see section 1520(a) of this title; section 408, see section 1520(b) of this title; section 409, see section 1521 of this title.
Sections 413 and 414, act Sept. 21, 1922, ch. 356, title IV §§524, 525, 42 Stat. 975, related to disposal of receipts and detail from field service for Washington duty.
Sections 415 to 419, act June 10, 1910, ch. 283, §§1–5, 36 Stat. 464, 465, related to issuance and revocation of customshouse broker's licenses. Repeal was subject to an exception as follows: "Except that any license issued * * * shall continue in force and effect, subject to suspension and revocation in the same manner and upon the same conditions as licenses issued pursuant to subdivision (a) of this section." Subdivision (a) is set forth in section 1641 of this title, and such section now regulates the licensing of customhouse brokers. Subsection (e) of section 641, act of 1930, the repealing act, was repealed by act August 26, 1935, ch. 689, §5, 49 Stat. 865, but sections 415 to 419 of this title were not thereby revived.
Provisions of Tariff Act of 1930 corresponding to section 413, see section 1524 of this title; section 414, see section 1525 [repealed] of this title; sections 415 to 419, see section 1641 of this title.
Section, R.S. §2951, defined the word "ton" and was previously omitted.
Effective Date of Repeal
For effective date of repeal, see section 501(a) of Pub. L. 87–456, set out as an Effective Date of Tariff Classification Act of 1962 note preceding section 1202 of this title.
part 4—transportation in bond and warehousing of merchandise
Sections, act Sept. 21, 1922, ch. 356, title IV, §§551–559, 42 Stat. 975–977, related to carriers of bonded merchandise, transportation restrictions, bonds, regulations, and abandonment of merchandise in bonded warehouses.
The following table shows the classification of former sections to the present similar provisions in the Tariff Act of 1930, as incorporated in this title.
| Former section | Present section |
|---|
| 451 |
1551 |
| 452 |
1552 |
| 453 |
1553 |
| 454 |
1554 |
| 455 |
1555 |
| 456 |
1556 |
| 457 |
1557 |
| 458 |
1558 |
| 459 |
1559 |
§460. Retention of distilled spirits, wines, etc., in warehouse during prohibitory period
Under regulations prescribed by the Secretary of the Treasury, any imported distilled spirits, wines, or other liquors which may be in any customs bonded warehouse under the customs laws on the date any prohibition of their sale or removal, by any Act of Congress, or proclamation of the President of the United States takes effect shall be permitted to remain therein without payment of any taxes or duties thereon, beyond the three-year period provided by law, during such period of prohibition; and may be exported at any time during such extended period. Any imported spirits, wines, or other liquors as to which the three-year bonded period may have expired after February 24, 1919, and prior to the date such prohibition takes effect may at the option of the owner remain in bond during such period of prohibition.
(Feb. 24, 1919, ch. 18, §600(b), 40 Stat. 1106.)
References in Text
The customs laws, referred to in text, are classified generally to this title.
Sections, act Sept. 21, 1922, ch. 356, title IV, §§560–565, 42 Stat. 977–979, related to leasing warehouses by Secretary of the Treasury, public stores, withdrawal from and deterioration of merchandise in bonded warehouses, liens for freight charges and cartage of merchandise.
The following table shows the classification of former sections to the present similar provisions in the Tariff Act of 1930, as incorporated in this title.
| Former section | Present section |
|---|
| 461 |
1560 |
| 462 |
1561 |
| 463 |
1562 |
| 464 |
1563 |
| 465 |
1564 |
| 466 |
1565 |
§467. Imported distilled spirits, wines, or malt liquors; regulations for marks, brands, and stamps or devices on bulk containers; forfeitures
The Secretary of the Treasury may by regulation require such marks, brands, and stamps or devices to be placed on any bulk container (including a pipeline) used for holding, storing, transferring or conveying imported distilled spirits, wines, or malt liquors as he deems necessary and proper in the administration of the Federal laws applicable to such imported distilled spirits, wines, or malt liquors and may specify those marks, brands, and stamps or devices which the importer or owner shall place or have placed on such containers. Any such container of imported distilled spirits, wines, or malt liquors withdrawn from customs custody purporting to contain imported distilled spirits, wines, or malt liquors found without having thereon any mark, brand, stamp, or device the Secretary of the Treasury may require, shall be with its contents, forfeited to the United States of America.
(Mar. 1, 1879, ch. 125, §11, 20 Stat. 342; Oct. 3, 1978, Pub. L. 95–410, title II, §201, 92 Stat. 898.)
Amendments
1978—Pub. L. 95–410 substituted provisions authorizing the Secretary of the Treasury to require by regulation the placing of marks, brands, and stamps or devices on bulk containers of imported distilled spirits, wines, or malt liquors used for holding, storing, transferring or conveying the imported liquors for prior provisions for deposit of imported distilled spirits, wines, and malt liquors in public store or bonded warehouse, inspection of packages, affixing of stamps thereto, and special stamps for cask or package of not less than five wine-gallons filled for shipment, sale, or delivery on premises of any wholesale liquor-dealer under rules and regulations prescribed by Commissioner of Internal Revenue.
Transfer of Functions
Functions of all officers of Department of the Treasury and functions of all agencies and employees of such Department transferred, with certain exceptions, to Secretary of the Treasury, with power vested in him to authorize their performance or performance of any of his functions, by any of such officers, agencies, and employees, by Reorg. Plan No. 26 of 1950, §§1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, 1281, set out in the Appendix to Title 5, Government Organization and Employees. Commissioner of Internal Revenue, referred to in this section, is an officer of Department of the Treasury.
Section Referred to in Other Sections
This section is referred to in section 468 of this title.
§468. Stamps and brands effaced on emptying packages of imported liquors
Every person who empties or draws off, or causes to be emptied or drawn off, the contents of any package of imported liquors stamped as above required, shall, at the time of such emptying, efface, obliterate, and destroy the stamp thereon, and also all other marks or brands which shall have been placed thereon in accordance with the law or regulations concerning imported liquors; every cask or other package from which the stamp for imported liquors required by section 467 of this title to be placed thereon shall not be effaced, obliterated, or destroyed, on emptying such package, shall be forfeited, and the same may be seized by any officer of internal revenue wherever found; and all the provisions and penalties of R.S. §3324, relating to empty casks or packages from which the marks, brands, or stamps have not been effaced or obliterated, and relating to the removal of stamps from packages, and to having in possession any stamps so removed, shall apply to the stamps for imported spirits herein provided for, and to the casks or other packages on which such stamps shall have been used.
(Mar. 1, 1879, ch. 125, §12, 20 Stat. 342; May 28, 1880, ch. 108, §12, 21 Stat. 148.)
References in Text
R.S. §3324, referred to in text, related to stamps and brands to be effaced from empty casks and penalty for omitting to efface and for transporting in violation of law. See sections 5206(d), 5604, and 7301 of Title 26, Internal Revenue Code.
§469. Dealing in or using empty stamped imported liquor containers
If any person shall purchase or sell, with the imported-liquor stamp herein required remaining thereon, or any of the marks or brands which shall have been placed thereon in accordance with the laws or regulations concerning imported liquors remaining thereon, any cask or other package, after the same has been once used to contain imported liquors and has been emptied; or if any person shall use or have in possession such cask or package, with any imitation of such marks or brands, for the purpose of placing domestic distilled spirits therein for sale; every such cask or package, with its contents, if any, shall be forfeited to the United States. And every such person who shall violate any of the provisions of this section shall be liable to a penalty of $200 for every such cask or package so purchased, sold, used, or had in possession.
(Mar. 1, 1879, ch. 125, §13, 20 Stat. 343; May 28, 1880, ch. 108, §13, 21 Stat. 148.)
Section, act Sept. 21, 1922, ch. 356, title IV, §560, 42 Stat. 977, related to prohibition of ownership of bonded warehouses by customs officers.
Corresponding provisions of Tariff Act of 1930, see section 1560 of this title.
Sections, act June 8, 1896, ch. 371, §§1–4, 29 Stat. 263, related to special delivery and appraisement of imported articles of limited value and weight.
Effective Date of Repeal
Section 1 of act Aug. 8, 1953, provided that such act is effective, except as otherwise specifically provided for, on and after thirtieth day following date of its enactment (Aug. 8, 1953).
The exception "except as otherwise specifically provided for" apparently refers to amendments made to provisions preceding subd. (1) of section 1308 of this title and to section 1557(b) of this title, for which separate effective dates were provided as explained in notes under those sections.
Savings Provision
Section 23 of act Aug. 8, 1953, provided: "Except as may be otherwise provided for in this Act, the repeal of existing law or modifications thereof embraced in this Act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil or criminal case prior to such repeal or modification, but all liabilities under such laws shall continue, except as otherwise specifically provided in this Act, and may be enforced in the same manner as if such repeal, or modification had not been made."
part 5—enforcement provisions
Section, act Sept. 21, 1922, ch. 356, title IV, §581, 42 Stat. 979, related to seizure of vessel or merchandise. Corresponding provisions of Tariff Act of 1930, see section 1581 of this title.
§482. Search of vehicles and persons
Any of the officers or persons authorized to board or search vessels may stop, search, and examine, as well without as within their respective districts, any vehicle, beast, or person, on which or whom he or they shall suspect there is merchandise which is subject to duty, or shall have been introduced into the United States in any manner contrary to law, whether by the person in possession or charge, or by, in, or upon such vehicle or beast, or otherwise, and to search any trunk or envelope, wherever found, in which he may have a reasonable cause to suspect there is merchandise which was imported contrary to law; and if any such officer or other person so authorized shall find any merchandise on or about any such vehicle, beast, or person, or in any such trunk or envelope, which he shall have reasonable cause to believe is subject to duty, or to have been unlawfully introduced into the United States, whether by the person in possession or charge, or by, in, or upon such vehicle, beast, or otherwise, he shall seize and secure the same for trial.
(R.S. §3061.)
Codification
R.S. §3061 derived from act July 18, 1866, ch. 201, §3, 14 Stat. 178.
Section, R.S. §3062; act Aug. 5, 1935, ch. 438, title II, §208, 49 Stat. 526, related to forfeitures and penalty for aiding unlawful importation. See section 1595a of this title.
Sections, act Sept. 21, 1922, ch. 356, title IV, §§582–591, 42 Stat. 979–981, related to examination of persons and baggage, production and certification of manifests, and enforcement provisions.
Provisions of Tariff Act of 1930 corresponding to section 484, see section 1582 of this title: section 485, see section 1583 of this title; section 486, see section 1584 of this title; section 487, see section 1585 of this title; section 488, see section 1586 of this title; section 489, see section 1586(d) of this title; section 490, see section 1588 of this title.
Section, act June 22, 1874, ch. 391, §13, 18 Stat. 188, provided for seizure of merchandise as security for fines. See section 542 of Title 18, Crimes and Criminal Procedure.
Sections, act Sept. 21, 1922, ch. 356, title IV, §§592, 593(a), (b), 594–601, 42 Stat. 982 to 984, related to seizure and forfeiture of vessels, vehicles and merchandise.
Provisions of Tariff Act of 1930 corresponding to section 495, see section 1592 of this title; section 496, see section 1593(a) [repealed] of this title; section 498, see section 1594 of this title; section 499, see section 1595 of this title; section 503, see section 1599 of this title.
Section, R.S. §3072, related to duty of customs officers to seize and make secure vessels or merchandise.
§507. Officers to make character known; assistance for officers
(a) Every customs officer shall—
(1) upon being questioned at the time of executing any of the powers conferred upon him, make known his character as an officer of the Federal Government; and
(2) have the authority to demand the assistance of any person in making any arrest, search, or seizure authorized by any law enforced or administered by customs officers, if such assistance may be necessary.
If a person, without reasonable excuse, neglects or refuses to assist a customs officer upon proper demand under paragraph (2), such person is guilty of a misdemeanor and subject to a fine of not more than $1,000.
(b) Any person other than an officer or employee of the United States who renders assistance in good faith upon the request of a customs officer shall not be held liable for any civil damages as a result of the rendering of such assistance if the assisting person acts as an ordinary, reasonably prudent person would have acted under the same or similar circumstances.
(R.S. §3071; Oct. 27, 1986, Pub. L. 99–570, title III, §3152, 100 Stat. 3207–94.)
Codification
R.S. §3071 derived from act July 18, 1866, ch. 201, §10, 14 Stat. 180.
Amendments
1986—Pub. L. 99–570 amended section generally. Prior to amendment, section read as follows: "Every officer or other person authorized to make searches and seizures by this title, shall, at the time of executing any of the powers conferred upon him, make known, upon being questioned, his character as an officer or agent of the customs or Government, and shall have authority to demand of any person within the distance of three miles to assist him in making any arrests, search, or seizure authorized by this title, where such assistance may be necessary; and if such person shall, without reasonable excuse, neglect or refuse so to assist, upon proper demand, he shall be deemed guilty of a misdemeanor, punishable by a fine of not more than $200, nor less than $5."
§508. Persons making seizures pleading general issue and proving special matter
If any officer, or other person, executing or aiding or assisting in the seizure of goods, under any Act providing for or regulating the collection of duties on imports or tonnage, is sued for anything done in virtue of the powers given thereby, or by virtue of a warrant granted by any judge, or justice, pursuant to law, he may plead the general issue and give such Act and the special matter in evidence.
(R.S. §3073.)
Codification
R.S. §3073 derived from act Mar. 2, 1799, ch. 22, §71, 1 Stat. 678.
Federal Rules of Civil Procedure
General rules of pleading, see rule 8 of Title 28, Appendix, Judiciary and Judicial Procedure.
Supersedure of method of procedure prescribed in this section, see note by Advisory Committee under rule 8.
Sections, act Sept. 21, 1922, ch. 356, title IV, §§602–614, 42 Stat. 984–987, related to pleading, procedure and disposition of seized articles or proceeds therefrom.
Provisions of Tariff Act of 1930 corresponding to section 509, see section 1602 of this title; section 510, see section 1603 of this title; section 511, see section 1604 of this title; section 512, see section 1605 of this title; section 513, see section 1606 of this title; section 514, see section 1607 of this title; section 515, see section 1608 of this title; section 516, see section 1609 of this title; section 517, see section 1610 of this title; section 518, see section 1611 of this title; section 519, see section 1612 of this title; section 520, see section 1613 of this title; section 521, see section 1614 of this title.
Sections, act Mar. 3, 1925, ch. 438, §§1–3, 43 Stat. 1116, as amended by act May 27, 1930, ch. 342, §9, 46 Stat. 430, related to summary forfeiture of vessels or vehicles.
Section, act Sept. 21, 1922, ch. 356, title IV, §615, 42 Stat. 987, related to burden of proof in proceedings for forfeiture of seized property. Corresponding provisions of Tariff Act of 1930, see section 1615 of this title.
Section, R.S. §3089, related to costs of prosecution. See section 1613(1) of this title.
§527. Sums received from fines and other receipts covered into Treasury
Except as otherwise provided by law, all sums received from fines, penalties, and forfeitures, connected with the customs, and from fees paid into the Treasury by customs officers, and from storage, cartage, drayage, labor, and services, shall be covered into the Treasury as are other miscellaneous receipts.
(Mar. 4, 1907, ch. 2918, §1, 34 Stat. 1315.)
Cross References
Proceeds from sale of forfeited articles to be deposited, after deduction of actual expenses of seizure, publication, and sale in Treasury of United States, see section 1609 of this title.
Reimbursable charges to be deposited as a refund to appropriation from which paid instead of being covered into Treasury, see section 1524 of this title.
Section Referred to in Other Sections
This section is referred to in section 1524 of this title.
§528. Appropriate customs officer to receive amount recovered
The appropriate customs officer within whose district any seizure shall be made or forfeiture incurred for any violation of the duty laws is authorized to receive from the court within which trial is had, or from the proper officer thereof, the sum recovered, after deducting all proper charges to be allowed by the court; and on receipt thereof he shall pay and distribute the same without delay, according to law.
(R.S. §3087; June 17, 1930, ch. 497, title IV, §604, 46 Stat. 754; June 2, 1970, Pub. L. 91–271, title III, §319, 84 Stat. 293.)
Codification
This section was derived from R.S. §3087, which, however, contained a further provision requiring collectors to cause suits to be commenced without delay and prosecuted to effect. That provision was omitted as inconsistent with section 604 of act Sept. 21, 1922, ch. 356, 42 Stat. 984, constituting former section 511 of this title. Act Sept. 21, 1922, was repealed by act June 17, 1930, but section 604 of the latter Act, constituting section 1604 of this title, reenacted section 604 of the former Act.
Amendments
1970—Pub. L. 91–271 substituted reference to the appropriate customs officer for reference to the collector.
Effective Date of 1970 Amendment
For effective date of amendment by Pub. L. 91–271, see section 203 of Pub. L. 91–271, set out as a note under section 1500 of this title.
Transfer of Functions
Functions of all officers of Department of the Treasury and functions of all agencies and employees of such Department transferred, with certain exceptions, to Secretary of the Treasury, with power vested in him to authorize their performance or performance of any of his functions, by any of those officers, agencies, and employees, by Reorg. Plan No. 26 of 1950, §§1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, 1281, set out in the Appendix to Title 5, Government Organization and Employees. Customs officers, referred to in this section, are under Department of the Treasury.
Section, act Sept. 21, 1922, ch. 356, title IV, §616, 42 Stat. 987, related to compromise of claims. See section 1915 of Title 18, Crimes and Criminal Procedure.
§530. Omitted
Codification
Section, act Jan. 22, 1875, ch. 22, 18 Stat. 303, which provided for dismissal of proceedings, related to act June 22, 1874, ch. 391, §19, 18 Stat. 190, which was repealed by act Sept. 21, 1922, ch. 356, title IV, §643, 42 Stat. 989.
Sections, act Sept. 21, 1922, ch. 356, title IV, §§617–620, 42 Stat. 987, 988, related to remission or mitigation of fines, penalties, or forfeitures, and compensation of informers and United States officers.
Provisions of Tariff Act of 1930 corresponding to section 531, see section 1617 of this title; section 532, see section 1618 of this title; section 533, see section 1619 of this title; section 534, see section 1620 of this title.
§535. Compulsory production of books, invoices, or papers
In all suits and proceedings other than criminal arising under any of the revenue laws of the United States, the attorney representing the Government, whenever, in his belief, any business book, invoice, or paper, belonging to or under the control of the defendant or claimant, will tend to prove any allegation made by the United States, may make a written motion, particularly describing such book, invoice, or paper, and setting forth the allegation which he expects to prove; and thereupon the court in which suit or proceeding is pending may, at its discretion, issue a notice to the defendant or claimant to produce such book, invoice, or paper in court, at a day and hour to be specified in said notice, which, together with a copy of said motion, shall be served formally on the defendant or claimant by the United States marshal by delivering to him a certified copy thereof, or otherwise serving the same as original notices of suit in the same court are served; and if the defendant or claimant shall fail or refuse to produce such book, invoice, or paper in obedience to such notice, the allegations stated in the said motion shall be taken as confessed unless his failure or refusal to produce the same shall be explained to the satisfaction of the court. And if produced, the said attorney shall be permitted, under the direction of the court, to make examination (at which examination the defendant or claimant, or his agent, may be present) of such entries in said book, invoice, or paper as relate to or tend to prove the allegation aforesaid, and may offer the same in evidence on behalf of the United States. But the owner of said books and papers, his agent or attorney, shall have, subject to the order of the court, the custody of them, except pending their examination in court as aforesaid.
(June 22, 1874, ch. 391, §5, 18 Stat. 187.)
Constitutionality
This section held unconstitutional as applied to a suit to enforce a forfeiture decided to be criminal in its nature in Boyd v. U.S. ((1886), 116 U.S. 616, 6 S. Ct. 524, 29 U.S. (L. Ed.) 746.)
Section, act Sept. 21, 1922, ch. 356, title IV, §621, 42 Stat. 988, related to limitation of actions for penalties or forfeitures. Corresponding provisions of Tariff Act of 1930, see section 1621 of this title.
§537. Officers, informers, and defendants as witnesses
No officer, or other person entitled to or claiming compensation under any provision of Act June 22, 1874 (chapter 391, 18 Statutes 188) shall be thereby disqualified from becoming a witness in any action, suit, or proceeding for the recovery, mitigation, or remission thereof, but shall be subject to examination and cross-examination in like manner with other witnesses, without being thereby deprived of any right, title, share, or interest in any fine, penalty, or forfeiture to which such examination may relate; and in every such case the defendant or defendants may appear and testify and be examined and cross-examined in like manner.
(June 22, 1874, ch. 391, §8, 18 Stat. 188.)
References in Text
Section 4 of Act June 22, 1874, referred to in text, providing for compensation to officers of the customs or other persons detecting goods being smuggled, was repealed by act Sept. 21, 1922, ch. 356, title IV, §643, 42 Stat. 989. For corresponding provisions in the Tariff Act of 1930, see section 1619 of this title.
Sections, act Sept. 21, 1922, ch. 356, title IV, §§622, 623, 42 Stat. 988, related to extensions of time and general rules and regulations.
Provisions of Tariff Act of 1930 corresponding to section 538, see section 1318 of this title; section 539, see section 1624 of this title.
§540. President may use suitable vessels for enforcing customs laws
In the execution of laws providing for the collection of duties on imports and tonnage, the President, in addition to the Coast Guard vessels in service, may employ in aid thereof such other suitable vessels as may, in his judgment, be required.
(R.S. §5318; Jan. 28, 1915, ch. 20, §1, 38 Stat. 800; Aug. 4, 1949, ch. 393, §§1, 20, 63 Stat. 496, 561.)
Codification
R.S. §5318 derived from act July 13, 1861, ch. 3, §7, 12 Stat. 257.
Transfer of Functions
"Coast Guard vessels" substituted in text for "revenue-cutters", the Revenue Cutter Service and the Life-Saving Service having been combined to form the Coast Guard by section 1 of act Jan. 28, 1915. That act was repealed by section 20 of act Aug. 4, 1949, section 1 of which reestablished the Coast Guard by enacting Title 14, Coast Guard.
Delegation of Functions
For delegation to Secretary of the Treasury of authority vested in President by this section, see section 1(i) of Ex. Ord. No. 10289, Sept. 17, 1951, 16 F.R. 9499, as amended, set out as a note under section 301 of Title 3, The President.
Section 541, R.S. §2763, authorized use of small boats for use of customs officials.
Section 542, act Feb. 10, 1913, ch. 35, 37 Stat. 665, authorized Secretary of Treasury to use the motorboat provided for Corpus Christi, Texas.
part 6—general provisions
Sections, act Sept. 21, 1922, ch. 356, title III, §§320, 321, title IV, §641, 42 Stat. 947, 989, related to provisions as to effect of repeals, Treaty with Cuba and certain laws unaffected.
Provisions of Tariff Act of 1930 corresponding to section 571, see section 1651(c) of this title; section 572, see section 1316 of this title; section 573, none.
§574. Exemption from taking other oaths
Nothing contained in title 34 of the Revised Statutes shall be construed to exempt the masters or owners of vessels from making and subscribing any oaths required by any laws of the United States not immediately relating to the collection of the duties on the importation of merchandise into the United States.
(R.S. §3094.)
References in Text
Title 34 of the Revised Statutes, referred to in text, was in the original "this Title", meaning title 34 of the Revised Statutes, consisting of R.S. §§2517 to 3129, which are classified to sections 5, 6, 8, 9 to 11, 31, 32, 37, 129, 232, 233, 240, 257, 258, 282, 283, 286 to 294, 338 to 341, 391, 482, 507, 508, 528, 574 of this title, and sections 110 to 112, 123, 124 of Title 46, Appendix, Shipping. For complete classification of R.S. §§2517 to 3129 to the Code, see Tables.
Codification
R.S. §3094 derived from act Mar. 2, 1799, ch. 22, §110, 1 Stat. 703.
Sections, act Sept. 21, 1922, ch. 356, title IV, §§645, 647, 42 Stat. 990, related to effect of partial invalidity and citation of chapter.
Provisions of Tariff Act of 1930 corresponding to section 575, see section 1652 of this title.
Section, act Mar. 8, 1902, ch. 140, §8, 32 Stat. 55, made, "except as otherwise provided by law", the provisions of subtitle IV of this chapter applicable to all articles coming into the United States from the "Philippine Archipelago". Prior to this repeal, it had been omitted in view of the independence of the Philippines.
Savings Provision
Subsec. (l) of section 56 of act Oct. 31, 1951, provided that the repeal of this section shall not affect any rights or liabilities existing hereunder on the effective date of such repeal [Oct. 31, 1951.].
Section, act May 29, 1928, ch. 852, §708, 45 Stat. 881, related to definition of motor boat.
Section, R.S. §960, provided that in a suit on bond for the recovery of duties the court should grant judgment unless defendant made an oath that an error was committed in the liquidation of the duties demanded. See section 1514 of this title.
§580. Interest in suits on bonds for recovery of duties
Upon all bonds, on which suits are brought for the recovery of duties, interest shall be allowed, at the rate of 6 per centum a year, from the time when said bonds became due.
(R.S. §963.)
Codification
R.S. §963 derived from act Mar. 2, 1799, ch. 22, §65, 1 Stat. 676.
Section was formerly classified to section 787 of Title 28 prior to the general revision and enactment of Title 28, Judiciary and Judicial Procedure, by act June 25, 1948, ch. 646, §1, 62 Stat. 869.
10
CHAPTER 4—TARIFF ACT OF 1930
SUBTITLE I—HARMONIZED TARIFF SCHEDULE OF THE UNITED STATES
1202.
Harmonized Tariff Schedule.
SUBTITLE II—SPECIAL PROVISIONS
Part I—Miscellaneous
1301 to 1303. Repealed or Omitted.
1304.
Marking of imported articles and containers.
(b)
Marking of containers.
(c)
Marking of certain pipe and fittings.
(d)
Marking of compressed gas cylinders.
(e)
Marking of certain manhole rings or frames, covers, and assemblies thereof.
(f)
Additional duties for failure to mark.
(g)
Delivery withheld until marked.
(h)
Treatment of goods of NAFTA country.
1305.
Immoral articles; importation prohibited.
(a)
Prohibition of importation.
(b)
Enforcement procedures.
(c)
Institution of forfeiture proceedings.
(d)
Stay of forfeiture proceedings.
(b)
Coordination of forfeiture proceedings with criminal proceedings.
1306.
Cattle, sheep, swine, and meats; importation prohibited in certain cases.
1307.
Convict-made goods; importation prohibited.
1309.
Supplies for certain vessels and aircraft.
(a)
Exemption from customs duties and internal-revenue tax.
(c)
Articles removed in, or returned to, the United States.
(d)
Reciprocal privileges.
1310.
Free importation of merchandise recovered from sunken and abandoned vessels.
1311.
Bonded manufacturing warehouses.
1312.
Bonded smelting and refining warehouses.
(a)
Bond; charges against bond.
(b)
Cancellation of charges against bond.
(c)
Allowance on bond for wastage of metals.
(d)
Credit for exportation of product other than refined metal.
(e)
General bond for two or more warehouses.
(g)
Supervision and cost of labor under this section.
1313.
Drawback and refunds.
(a)
Articles made from imported merchandise.
(b)
Substitution for drawback purposes.
(c)
Merchandise not conforming to sample or specifications.
(d)
Flavoring extracts; medicinal or toilet preparations; bottled distilled spirits and wines.
(e)
Imported salt for curing fish.
(f)
Exportation of meats cured with imported salt.
(g)
Materials for construction and equipment of vessels built for foreigners.
(i)
Time limitation on exportation.
(j)
Unused merchandise drawback.
(k)
Use of domestic merchandise acquired in exchange for imported merchandise of same kind and quality.
(n)
Refunds, waivers, or reductions under North American Free Trade Agreement Implementation Act.
(o)
Vessels built for account of resident of NAFTA country.
(p)
Substitution of finished petroleum derivatives.
(r)
Filing drawback claims.
(s)
Designation of merchandise by successor.
(t)
Drawback certificates.
(u)
Eligibility of entered or withdrawn merchandise.
(v)
Multiple drawback claims.
(w)
Limited applicability for certain agricultural products.
1313a.
Appropriations for refunds, drawbacks, bounties, etc.
1315.
Effective date of rates of duty.
(a)
Articles entered or withdrawn from warehouse for consumption.
(b)
Articles removed from intended place of release.
(c)
Quantity of merchandise at time of importation.
(d)
Effective date of administrative rulings resulting in higher rates.
1317.
Tobacco products; supplies for certain vessels and aircraft.
(a)
Exportation of tobacco products.
(b)
Exportation of supplies for certain vessels and aircraft.
1319.
Duty on coffee imported into Puerto Rico.
1319a.
Duty on coffee; ratification of duties imposed by Legislature of Puerto Rico.
1321.
Administrative exemptions.
(a)
Disregard of minor discrepancies in collection of taxes and duties; admission of articles free of duty or tax; limit on amount of exemption.
(b)
Reduction or modification of exemption.
1322.
International traffic and rescue work; United States-Mexico Boundary Treaty of 1970.
(a)
Vehicles and other instruments of international traffic except communications satellites.
(b)
Rescue and relief equipment; personal property related to use of land under United States-Mexico Boundary Treaty of 1970; forfeit of articles to United States.
1323.
Conservation of fishery resources.
Part II—United States International Trade Commission
1330.
Organization of Commission.
(c)
Chairman and vice chairman; quorum.
(d)
Effect of divided vote in certain cases.
(e)
Authorization of appropriations.
(f)
Treatment of Commission under Paperwork Reduction Act.
(b)
Application of civil service law.
(d)
Principal office at Washington.
(a)
Investigations and reports.
(b)
Investigations of tariff relations.
(c)
Investigation of Paris Economy Pact.
(d)
Information for President and Congress.
(g)
Reports to President and Congress.
1332a.
Importation of red cedar shingles.
(a)
Investigation by Commission.
(b)
Duty on imported shingles; amount.
1333.
Testimony and production of papers.
(a)
Authority to obtain information.
(b)
Witnesses and evidence.
(e)
Fees and mileage of witnesses.
(f)
Statements under oath.
(g)
Representation in court proceedings.
(h)
Administrative protective orders.
1334.
Cooperation with other agencies.
1335.
Rules and regulations.
1336.
Equalization of costs of production.
(a)
Change of classification or duties.
(c)
Proclamation by the President.
(d)
Effective date of rates and changes.
(e)
Ascertainment of differences in costs of production.
(f)
Modification of changes in duty.
(g)
Prohibition against transfers from the free list to the dutiable list or from the dutiable list to the free list.
(i)
Rules and regulations of President.
(k)
Investigations prior to June 17, 1930.
1337.
Unfair practices in import trade.
(a)
Unlawful activities; covered industries; definitions.
(b)
Investigation of violations by Commission.
(c)
Determinations; review.
(d)
Exclusion of articles from entry.
(e)
Exclusion of articles from entry during investigation except under bond; procedures applicable; preliminary relief.
(f)
Cease and desist orders; civil penalty for violation of orders.
(g)
Exclusion from entry or cease and desist order; conditions and procedures applicable.
(h)
Sanctions for abuse of discovery and abuse of process.
(j)
Referral to President.
(k)
Period of effectiveness; termination of violation or modification or rescission of exclusion or order.
(l)
Importation by or for United States.
(m)
"United States" defined.
(n)
Disclosure of confidential information.
1338.
Discrimination by foreign countries.
(b)
Exclusion from importation.
(c)
Application of proclamation.
(d)
Duties to offset commercial disadvantages.
(e)
Duties to offset benefits to third country.
(f)
Forfeiture of articles.
(g)
Ascertainment by Commission of discriminations.
(h)
Rules and regulations of Secretary of the Treasury.
(i)
"Foreign country" defined.
1339.
Trade Remedy Assistance Office.
(a)
Establishment; public information.
(b)
Procedural assistance by Office and other agencies.
1341.
Interference with functions of Commission.
(a)
Interfering with or influencing the Commission or its employees.
Part III—Promotion of Foreign Trade
1351.
Foreign trade agreements.
(a)
Authority of President; modification and decrease of duties; altering import restrictions.
(b)
Cuba; preferential customs treatment; decrease of rates.
(d)
Rate basis for additional increases or decreases; restoration of terminated treaties forbidden.
(f)
Information and advice from industry, agriculture, and labor.
1352.
Equalization of costs of production.
(a)
Application to importation of articles under foreign-trade agreement.
(b)
Termination of foreign trade agreement.
(c)
Termination of authority of President.
1353.
Indebtedness of foreign countries, effect on.
1354.
Notice of intention to negotiate agreement; opportunity to be heard; President to seek information and advice.
1355 to 1356j. Repealed or Omitted.
1356k.
Importation of coffee under International Coffee Agreement, 1983; Presidential powers and duties.
1356m.
Delegation of Presidential powers and duties; protection of interests of United States consumers; remedial action.
1356n.
Report to the Congress.
1360.
Investigation before trade negotiations.
(a)
Report by International Trade Commission.
(b)
Procedures and determinations.
1361.
Action by President; reports to Congress.
(a)
Transmittal by President of trade agreement and message to Congress.
(b)
Transmittal by Commission of copy of report to the President to Congressional committees.
1366.
General Agreement on Tariff and Trade unaffected.
SUBTITLE III—ADMINISTRATIVE PROVISIONS
Part I—Definitions and National Customs Automation Program
subpart a—definitions
(i)
Officer of the customs; customs officer.
(n)
Electronic transmission.
(p)
Electronic data interchange system.
(q)
National Customs Automation Program.
(r)
Import activity summary statement.
(b)
Transaction value of imported merchandise.
(c)
Transaction value of identical merchandise and similar merchandise.
(f)
Value if other values cannot be determined or used.
subpart b—national customs automation program
1411.
National Customs Automation Program.
(b)
Participation in Program.
1413.
Implementation and evaluation of Program.
(b)
Implementation plan, testing, and evaluation.
1414.
Remote location filing.
(a)
Core entry information.
(b)
Additional entry information.
(c)
Post-entry summary information.
Part II—Report, Entry, and Unlading of Vessels and Vehicles
(b)
Production of manifest.
(c)
Public disclosure of certain manifest information.
1433.
Report of arrival of vessels, vehicles, and aircraft.
(d)
Presentation of documentation.
(e)
Prohibition on departures and discharge.
1435 to 1435b. Repealed or Transferred.
1436.
Penalties for violations of arrival, reporting, entry, and clearance requirements.
(d)
Additional civil penalty.
1438.
Unlawful return of foreign vessel's papers.
1441.
Exceptions to vessel entry and clearance requirements.
1446.
Supplies and stores retained on board.
1447.
Place of entry and unlading.
(a)
Permits and preliminary entries.
(b)
Special delivery permit.
1449.
Unlading at port of entry.
1450.
Unlading on Sundays, holidays, or during overtime hours.
1452.
Lading on Sundays, holidays, or at night.
1453.
Lading and unlading of merchandise or baggage; penalties.
1454.
Unlading of passengers; penalty.
1455.
Boarding and discharging inspectors.
1456.
Compensation and expenses of inspectors between ports; reimbursement.
1458.
Bulk cargo, time for unlading.
1459.
Reporting requirements for individuals.
(a)
Individuals arriving other than by conveyance.
(b)
Individuals arriving by reported conveyance.
(c)
Individuals arriving by unreported conveyance.
(d)
Departure from designated customs facilities.
1461.
Inspection of merchandise and baggage.
1463.
Sealed vessels and vehicles.
1464.
Penalties in connection with sealed vessels and vehicles.
1466.
Equipment and repairs of vessels.
(a)
Vessels subject to duty; penalties.
(d)
Remission for necessary repairs.
(e)
Exclusions for arrivals two or more years after last departure.
(f)
Civil aircraft exception.
(g)
Fish net and netting purchases and repairs.
(h)
Foreign repair of vessels.
1467.
Special inspection, examination, and search.
Part III—Ascertainment, Collection, and Recovery of Duties
(b)
Shipments not purchased and not shipped by manufacturer.
(c)
Importer provision of information.
(d)
Exceptions by regulations.
1484.
Entry of merchandise.
(c)
Release of merchandise.
(e)
Production of invoice.
(f)
Statistical enumeration.
(g)
Statement of cost of production.
(h)
Admissibility of data electronically transmitted.
1484a.
Articles returned from space not to be construed as importation.
(a)
Requirement; form and contents.
(b)
Books and periodicals.
(d)
Liability of importer of record for increased duties.
(e)
Separate forms for purchase and nonpurchase importations.
(f)
Deceased or insolvent persons; partnerships and corporations.
(g)
Exported merchandise returned as undeliverable.
1486.
Administration of oaths.
(d)
Verification in lieu of oath.
1487.
Value in entry; amendment.
(b)
Request for possession by Customs.
(c)
Government merchandise.
1491.
Unclaimed merchandise; disposition of forfeited distilled spirits, wines and malt liquor.
(a)
Appraisal and sale of unclaimed merchandise.
(b)
Notice of title vesting in United States.
(c)
Retention, transfer, destruction, or other disposition.
(e)
Appraisal and sale or other disposition of forfeited distilled spirits, wines, and malt liquor.
1492.
Destruction of abandoned or forfeited merchandise.
1494.
Expense of weighing and measuring.
1496.
Examination of baggage.
1496a.
Clearance restrictions of individuals returning from abroad; special circumstances; "baggage and effects" defined.
1497.
Penalties for failure to declare.
(b)
Value of controlled substances.
1498.
Entry under regulations.
(a)
Authorized for certain merchandise.
(b)
Application of general provisions.
1499.
Examination of merchandise.
1500.
Appraisement, classification, and liquidation procedure.
1501.
Voluntary reliquidations by Customs Service.
1502.
Regulations for appraisement and classification.
(a)
Powers of Secretary of the Treasury.
(b)
Duties of customs officers.
1504.
Limitation on liquidation.
(d)
Removal of suspension.
1505.
Payment of duties and fees.
(a)
Deposit of estimated duties, fees, and interest.
(b)
Collection or refund of duties, fees, and interest due upon liquidation or reliquidation.
1506.
Allowance for abandonment and damage.
(b)
Crude oil and petroleum products.
(b)
Exportations to free trade countries.
(e)
Subsection (b) penalties.
1509.
Examination of books and witnesses.
(b)
Regulatory audit procedures.
(d)
Special procedures for third-party summonses.
(e)
List of records and information.
(f)
Recordkeeping compliance program.
1510.
Judicial enforcement.
1512.
Deposit of duty receipts.
1513.
Customs officer's immunity.
1514.
Protest against decisions of Customs Service.
(a)
Finality of decisions; return of papers.
(b)
Finality of determinations.
(c)
Form, number, and amendment of protest; filing of protest.
(d)
Limitation on protest of reliquidation.
(e)
Advance notice of certain determinations.
(f)
Denial of preferential treatment.
(a)
Administrative review and modification of decisions.
(b)
Request for accelerated disposition of protest.
(c)
Request for set aside of denial of further review.
(d)
Voiding denial of protest.
1516.
Petitions by domestic interested parties.
(a)
Request for classification and rate of duty; petition.
(b)
Determination on petition.
(c)
Contest by petitioner of appraised value, classification, or rate of duty.
(d)
Appraisal, classification, and liquidation of entries of merchandise covered by published decisions of Secretary.
(e)
Consignee or his agent as party in interest before the Court of International Trade.
(f)
Appraisement, classification, and assessment of duty of merchandise covered by published decision of Secretary in accordance with final judicial decision of Court of International Trade or Court of Appeals for the Federal Circuit sustaining cause of action in whole or in part; suspension of liquidation of entries; publication.
(g)
Regulations implementing required procedures.
1516a.
Judicial review in countervailing duty and antidumping duty proceedings.
(a)
Review of determination.
(c)
Liquidation of entries.
(e)
Liquidation in accordance with final decision.
(g)
Review of countervailing duty and antidumping duty determinations involving free trade area country merchandise.
(a)
Cases in which refunds authorized.
(b)
Authorization of appropriations.
(c)
Reliquidation of entry or reconciliation.
(d)
Goods qualifying under NAFTA rules of origin.
1521, 1522. Repealed or Omitted.
1523.
Examination of accounts.
1524.
Deposit of reimbursable charges.
1526.
Merchandise bearing American trade-mark.
(a)
Importation prohibited.
(b)
Seizure and forfeiture.
(c)
Injunction and damages.
(d)
Exemptions; publication in Federal Register; forfeitures; rules and regulations.
(e)
Merchandise bearing counterfeit mark; seizure and forfeiture; disposition of seized goods.
1527.
Importation of wild mammals and birds in violation of foreign law.
(a)
Importation prohibited.
(c)
Section not to apply in certain cases.
1528.
Taxes not to be construed as duties.
1529.
Collection of fees on behalf of other agencies.
Part IV—Transportation in Bond and Warehousing of Merchandise
1551.
Designation as carrier of bonded merchandise.
1551a.
Bonded cartmen or lightermen.
1552.
Entry for immediate transportation.
1553.
Entry for transportation and exportation; lottery material from Canada.
1553a.
Recordkeeping for merchandise transported by pipeline.
1554.
Transportation through contiguous countries.
(a)
Designation; preconditions; bonding requirements; supervision.
(b)
Duty-free sales enterprises.
1556.
Bonded warehouses; regulations for establishing.
1557.
Entry for warehouse.
(a)
Withdrawal of merchandise; time; payment of charges.
(b)
Transferal of right of withdrawal.
(c)
Destruction of merchandise at request of consignee.
(d)
Withdrawal before payment.
1558.
No remission or refund after release of merchandise.
(b)
Payment of duties required notwithstanding export or destruction of articles; exception.
1559.
Warehouse goods deemed abandoned after 5 years.
1560.
Leasing of warehouses.
1562.
Manipulation in warehouse.
1563.
Allowance for loss, abandonment of warehouse goods.
(a)
Abatement or allowance for deterioration, loss or damage to merchandise in customs custody; exception.
(b)
Abandonment of merchandise to Government; remittal or refund of duties paid.
Part V—Enforcement Provisions
(b)
Officers of Department of the Treasury.
(c)
Penalty for presenting forged, altered, or false documents.
(d)
Penalty for failure to stop at command.
(e)
Seizure of vessel or merchandise.
(f)
Duty of customs officers to seize vessel.
(g)
Vessels deemed employed within United States.
(h)
Application of section to treaties of United States.
1582.
Search of persons and baggage; regulations.
1584.
Falsity or lack of manifest; penalties.
1586.
Unlawful unlading or transshipment.
(a)
Penalty for unlading prior to grant of permission.
(b)
Penalty for transshipment to any vessel for purpose of unlawful entry.
(c)
Penalty for unlawful transshipment to any vessel of United States.
(d)
Liability of master of receiving vessel in unlawful transshipment.
(e)
Imprisonment of persons aiding in unlawful unlading or transshipment.
(f)
Unlading or transshipment because of accident, stress of weather, etc.
1587.
Examination of hovering vessels.
(a)
Boarding and examination.
(b)
Unexplained lightness of vessel or discharge of cargo.
(c)
Vessel bona fide bound from one foreign port to another foreign port.
1588.
Transportation between American ports via foreign ports.
1589a.
Enforcement authority of customs officers.
(e)
Seizure and forfeiture.
(f)
"Merchandise" defined.
(g)
Intent of transfer of merchandise.
1592.
Penalties for fraud, gross negligence, and negligence.
(d)
Deprivation of lawful duties, taxes, or fees.
(e)
Court of International Trade proceedings.
(f)
False certifications regarding exports to NAFTA countries.
1592a.
Special provisions regarding certain violations.
(a)
Publication of names of certain violators.
(b)
List of high risk countries.
1593a.
Penalties for false drawback claims.
(d)
Deprivation of lawful revenue.
(e)
Drawback compliance program.
(f)
Alternatives to penalties.
(g)
Repetitive violations.
(i)
Court of International Trade proceedings.
1594.
Seizure of conveyances.
(c)
Prohibited merchandise on conveyance.
(e)
Costs and expenses of seizure.
1595.
Searches and seizures.
(b)
Entry upon property of others.
1595a.
Forfeitures and other penalties.
(a)
Importation, removal, etc. contrary to laws of United States.
(b)
Penalty for aiding unlawful importation.
(c)
Merchandise introduced contrary to law.
1599.
Officers not to be interested in vessels or cargo.
1600.
Application of the customs laws to other seizures by customs officers.
1602.
Seizure; report to customs officer.
1603.
Seizure; warrants and reports.
1604.
Seizure; prosecution.
1605.
Seizure; custody; storage.
1606.
Seizure; appraisement.
1607.
Seizure; value $500,000 or less, prohibited articles, transporting conveyances.
(b)
"Controlled substance" defined.
1608.
Seizure; claims; judicial condemnation.
1609.
Seizure; summary forfeiture and sale.
1610.
Seizure; judicial forfeiture proceedings.
1611.
Seizure; sale unlawful.
1612.
Seizure; summary sale.
1613.
Disposition of proceeds of forfeited property.
(a)
Application for remission of forfeiture and restoration of proceeds of sale; disposition of proceeds when no application has been made.
(b)
Disposition of proceeds in excess of penalty assessed under section 1592.
(c)
Treatment of deposits.
1613b.
Customs Forfeiture Fund.
(b)
United States Coast Guard.
(e)
Annual reports; audits.
(f)
Authorization of appropriations.
1614.
Release of seized property.
1615.
Burden of proof in forfeiture proceedings.
1616a.
Disposition of forfeited property.
(b)
Transfer of seized property; notice.
(c)
Retention or transfer of forfeited property.
(d)
Liability of United States after transfer.
1617.
Compromise of Government claims by Secretary of the Treasury.
1618.
Remission or mitigation of penalties.
1619.
Award of compensation to informers.
(b)
Forfeited property not sold.
(e)
Recovery of bail bond.
1620.
Acceptance of money by United States officers.
1621.
Limitation of actions.
1622.
Foreign landing certificates.
1623.
Bonds and other security.
(a)
Requirement of bond by regulation.
(b)
Conditions and form of bond.
(e)
Deposit of money or obligation of United States in lieu of bond.
1624.
General regulations.
1625.
Interpretive rulings and decisions; public information.
(c)
Modification and revocation.
(d)
Publication of customs decisions that limit court decisions.
1626.
Steel products trade enforcement.
(a)
Export validation requirement.
(b)
Period of applicability.
1627a.
Unlawful importation or exportation of certain vehicles; inspections.
(a)
Violations; penalties; seizures and forfeitures.
(b)
Regulations; violations; penalties.
(d)
Cooperation of law enforcement and governmental authorities.
1628.
Exchange of information.
(b)
Nondisclosure and uses of information provided.
(c)
Government agency of NAFTA country.
1629.
Inspections and preclearance in foreign countries.
(e)
Stationing of foreign customs officers in the United States.
(f)
Application of certain laws.
1630.
Authority to settle claims.
1631.
Use of private collection agencies.
(b)
Contract requirements.
Part VI—Miscellaneous Provisions
(b)
Customs broker's licenses.
(c)
Customs broker's permits.
(d)
Disciplinary proceedings.
(f)
Regulations by the Secretary.
(g)
Triennial reports by customs brokers.
(i)
Compensation of ocean freight forwarders.
1643.
Application of customs reorganization act.
1644.
Application of section 1644a(b)(1) of this title and section 1518(d) of title 33.
(b)
Secretary of the Treasury.
(c)
Secretary of Agriculture.
(d)
Remission and mitigation of penalties.
(e)
Summary seizure of aircraft.
(f)
Collection of civil penalties.
(g)
Authorization of appropriations.
1645.
Transportation and interment of remains of deceased employees in foreign countries; travel or shipping expenses incurred on foreign ships.
(a)
Transfers in foreign countries.
(b)
Transportation on foreign ships.
1646a.
Supervision by customs officers.
1646b.
Random customs inspections for stolen automobiles being exported.
1646c.
Export reporting requirement.
1648.
Uncertified checks, United States notes, and national bank notes receivable for customs duties.
1649.
Change in designation of customs attachés.
(c)
Rights and liabilities under acts repealed or modified.
(d)
Certain acts not affected.
1653.
Effective date of chapter.
SUBTITLE IV—COUNTERVAILING AND ANTIDUMPING DUTIES
Part I—Imposition of Countervailing Duties
1671.
Countervailing duties imposed.
(b)
Subsidies Agreement country.
(c)
Countervailing duty investigations involving imports not entitled to a material injury determination.
(d)
Treatment of international consortia.
1671a.
Procedures for initiating a countervailing duty investigation.
(a)
Initiation by administering authority.
(b)
Initiation by petition.
(c)
Petition determination.
(d)
Notification to Commission of determination.
(e)
Information regarding critical circumstances.
1671b.
Preliminary determinations.
(a)
Determination by Commission of reasonable indication of injury.
(b)
Preliminary determination by administering authority; expedited determinations; waiver of verification.
(c)
Extension of period in extraordinarily complicated cases.
(d)
Effect of determination by the administering authority.
(e)
Critical circumstances determinations.
(f)
Notice of determination.
(g)
Time period where upstream subsidization is involved.
1671c.
Termination or suspension of investigation.
(a)
Termination of investigation upon withdrawal of petition.
(b)
Agreements to eliminate or offset completely a countervailable subsidy or to cease exports of subject merchandise.
(c)
Agreements eliminating injurious effect.
(d)
Additional rules and conditions.
(e)
Suspension of investigation procedure.
(f)
Effects of suspension of investigation.
(g)
Investigation to be continued upon request.
(i)
Violation of agreement.
(j)
Determination not to take agreement into account.
(k)
Termination of investigations initiated by administering authority.
(l)
Special rule for regional industry investigations.
1671d.
Final determinations.
(a)
Final determination by administering authority.
(b)
Final determination by Commission.
(c)
Effect of final determinations.
(d)
Publication of notice of determinations.
(e)
Correction of ministerial errors.
1671e.
Assessment of duty.
(a)
Publication of countervailing duty order.
(c)
Special rule for regional industries.
1671f.
Treatment of difference between deposit of estimated countervailing duty and final assessed duty under countervailing duty orders.
(a)
Deposit of estimated countervailing duty under section 1671b(d)(1)(B) of this title.
(b)
Deposit of estimated countervailing duty under section 1671e(a)(3) of this title.
1671g.
Effect of derogation of Export-Import Bank financing.
1671h.
Conditional payment of countervailing duties.
(b)
Importer requirements.
Part II—Imposition of Antidumping Duties
1673.
Imposition of antidumping duties.
1673a.
Procedures for initiating an antidumping duty investigation.
(a)
Initiation by administering authority.
(b)
Initiation by petition.
(c)
Petition determination.
(d)
Notification to Commission of determination.
(e)
Information regarding critical circumstances.
1673b.
Preliminary determinations.
(a)
Determination by Commission of reasonable indication of injury.
(b)
Preliminary determination by administering authority.
(c)
Extension of period in extraordinarily complicated cases.
(d)
Effect of determination by the administering authority.
(e)
Critical circumstances determinations.
(f)
Notice of determination.
1673c.
Termination or suspension of investigation.
(a)
Termination of investigation upon withdrawal of petition.
(b)
Agreements to eliminate completely sales at less than fair value or to cease exports of merchandise.
(c)
Agreements eliminating injurious effect.
(d)
Additional rules and conditions.
(e)
Suspension of investigation procedure.
(f)
Effects of suspension of investigation.
(g)
Investigation to be continued upon request.
(i)
Violation of agreement.
(j)
Determination not to take agreement into account.
(k)
Termination of investigation initiated by administering authority.
(l)
Special rule for nonmarket economy countries.
(m)
Special rule for regional industry investigations.
1673d.
Final determinations.
(a)
Final determination by administering authority.
(b)
Final determination by Commission.
(c)
Effect of final determinations.
(d)
Publication of notice of determinations.
(e)
Correction of ministerial errors.
1673e.
Assessment of duty.
(a)
Publication of antidumping duty order.
(c)
Security in lieu of estimated duty pending early determination of duty.
(d)
Special rule for regional industries.
1673f.
Treatment of difference between deposit of estimated antidumping duty and final assessed duty under antidumping duty order.
(a)
Deposit of estimated antidumping duty under section 1673b(d)(1)(B) of this title.
(b)
Deposit of estimated antidumping duty under section 1673e(a)(3) of this title.
1673g.
Conditional payment of antidumping duty.
(b)
Importer requirements.
1673h.
Establishment of product categories for short life cycle merchandise.
(a)
Establishment of product categories.
Part III—Reviews; Other Actions Regarding Agreements
subpart a—review of amount of duty and agreements other than quantitative restriction agreements
1675.
Administrative review of determinations.
(a)
Periodic review of amount of duty.
(b)
Reviews based on changed circumstances.
(d)
Revocation of order or finding; termination of suspended investigation.
(f)
Determination that basis for suspension no longer exists.
(g)
Reviews to implement results of subsidies enforcement proceeding.
(h)
Correction of ministerial errors.
1675a.
Special rules for section 1675(b) and 1675(c) reviews.
(a)
Determination of likelihood of continuation or recurrence of material injury.
(b)
Determination of likelihood of continuation or recurrence of a countervailable subsidy.
(c)
Determination of likelihood of continuation or recurrence of dumping.
1675b.
Special rules for injury investigations for certain section 1303 countervailing duty orders and investigations.
(b)
Investigation procedure and schedule.
(c)
Pending and suspended countervailing duty investigations.
(d)
Publication in Federal Register.
(e)
Request for simultaneous expedited review under section 1675(c).
subpart b—consultations and determinations regarding quantitative restriction agreements
1676.
Required consultations.
(a)
Agreements in response to countervailable subsidies.
(b)
Modification of agreements on basis of consultations.
(c)
Special rule regarding agreements under section 1671c(c)(3) of this title.
1676a.
Required determinations.
Part IV—General Provisions
1677.
Definitions; special rules.
1677–1.
Upstream subsidies.
(a)
"Upstream subsidy" defined.
(b)
Determination of competitive benefit.
(c)
Inclusion of amount of countervailable subsidy.
1677–2.
Calculation of countervailable subsidies on certain processed agricultural products.
1677a.
Export price and constructed export price.
(b)
Constructed export price.
(c)
Adjustments for export price and constructed export price.
(d)
Additional adjustments to constructed export price.
(e)
Special rule for merchandise with value added after importation.
(f)
Special rule for determining profit.
(b)
Sales at less than cost of production.
(c)
Nonmarket economy countries.
(d)
Special rule for certain multinational corporations.
(f)
Special rules for calculation of cost of production and for calculation of constructed value.
1677b–1.
Currency conversion.
(b)
Sustained movement in foreign currency value.
(a)
Investigation hearings.
1677d.
Countervailable subsidy practices discovered during a proceeding.
1677e.
Determinations on basis of facts available.
(c)
Corroboration of secondary information.
1677f.
Access to information.
(a)
Information generally made available.
(b)
Proprietary information.
(c)
Limited disclosure of certain proprietary information under protective order.
(f)
Disclosure of proprietary information under protective orders issued pursuant to the North American Free Trade Agreement or the United States-Canada Agreement.
(g)
Information relating to violations of protective orders and sanctions.
(h)
Opportunity for comment by consumers and industrial users.
(i)
Publication of determinations; requirements for final determinations.
1677f–1.
Sampling and averaging; determination of weighted average dumping margin and countervailable subsidy rate.
(b)
Selection of averages and samples.
(c)
Determination of dumping margin.
(d)
Determination of less than fair value.
(e)
Determination of countervailable subsidy rate.
1677g.
Interest on certain overpayments and underpayments.
1677h.
Drawback treatment.
1677i.
Downstream product monitoring.
(a)
Petition requesting monitoring.
(b)
Monitoring by Commission.
(c)
Action on basis of monitoring reports.
1677j.
Prevention of circumvention of antidumping and countervailing duty orders.
(a)
Merchandise completed or assembled in United States.
(b)
Merchandise completed or assembled in other foreign countries.
(c)
Minor alterations of merchandise.
(d)
Later-developed merchandise.
(f)
Time limits for administering authority determinations.
1677k.
Third-country dumping.
(b)
Petition by domestic industry.
(c)
Application for antidumping action on behalf of domestic industry.
(d)
Consultation after submission of application.
(e)
Action upon refusal of Agreement country to act.
1677l.
Antidumping and countervailing duty collections.
1677m.
Conduct of investigations and administrative reviews.
(a)
Treatment of voluntary responses in countervailing or antidumping duty investigations and reviews.
(b)
Certification of submissions.
(c)
Difficulties in meeting requirements.
(d)
Deficient submissions.
(e)
Use of certain information.
(f)
Nonacceptance of submissions.
(g)
Public comment on information.
(h)
Termination of investigation or revocation of order for lack of interest.
1677n.
Antidumping petitions by third countries.
(f)
Reviews of determinations.
(g)
Access to information.
Chapter Referred to in Other Sections
This chapter is referred to in sections 81c, 3538 of this title; title 7 section 624; title 13 section 301; title 15 section 69d; title 16 section 1540; title 26 sections 993, 5007; title 33 section 2236; title 42 section 9163.