19 Usc 1623

§ 1622

TITLE 19—CUSTOMS DUTIES
AMENDMENTS

2000—Pub. L. 106–185 inserted ‘‘, or in the case of forfeiture, within 2 years after the time when the involvement of the property in the alleged offense was discovered, whichever was later’’ after ‘‘within five years
after the time when the alleged offense was discovered’’
in introductory provisions.
1993—Pub. L. 103–182 inserted ‘‘any duty under section
1592(d), 1593a(d) of this title, or’’ before ‘‘any pecuniary
penalty’’ and substituted ‘‘discovered; except that—’’
along with pars. (1) and (2) for ‘‘discovered: Provided,
That in the case of an alleged violation of section 1592
of this title arising out of gross negligence or negligence, such suit or action shall not be instituted more
than five years after the date the alleged violation was
committed: Provided further, That the time of the absence from the United States of the person subject to
such penalty or forfeiture, or of any concealment or absence of the property, shall not be reckoned within this
period of limitation.’’
1978—Pub. L. 95–410 prescribed for any suit or action
for violation of section 1592 of this title arising out of
gross negligence or negligence a five year limitation
period following date of alleged violation.
1935—Act Aug. 5, 1935, substituted ‘‘the alleged offense was discovered’’ for ‘‘such penalty or forfeiture
accrued’’.
EFFECTIVE DATE OF 2000 AMENDMENT
Amendment by Pub. L. 106–185 applicable to any forfeiture proceeding commenced on or after the date that
is 120 days after Apr. 25, 2000, see section 21 of Pub. L.
106–185, set out as a note under section 1324 of Title 8,
Aliens and Nationality.
EFFECTIVE DATE OF 1978 AMENDMENT
Effective date of amendment by Pub. L. 95–410 for alleged violation of section 1592 of this title arising out
of gross negligence or negligence committed on or after
Oct. 3, 1978, or before such date without commencement
of proceedings except where barred by provisions of this
section in effect prior to such date, see section 110(f)(2)
of Pub. L. 95–410, set out as a note under section 1592 of
this title.

§ 1622. Foreign landing certificates
The Secretary of the Treasury may by regulations require the production of landing certificates in respect of merchandise exported from
the United States, or in respect of residue cargo,
in cases in which he deems it necessary for the
protection of the revenue, or to comply with
international obligations.
(June 17, 1930, ch. 497, title IV, § 622, 46 Stat. 759;
Pub. L. 99–570, title III, § 3126, Oct. 27, 1986, 100
Stat. 3207–89.)
AMENDMENTS
1986—Pub. L. 99–570 inserted ‘‘, or to comply with
international obligations’’ before period at end.

§ 1623. Bonds and other security
(a) Requirement of bond by regulation
In any case in which bond or other security is
not specifically required by law, the Secretary
of the Treasury may by regulation or specific instruction require, or authorize customs officers
to require, such bonds or other security as he, or
they, may deem necessary for the protection of
the revenue or to assure compliance with any
provision of law, regulation, or instruction
which the Secretary of the Treasury or the Customs Service may be authorized to enforce.
(b) Conditions and form of bond
Whenever a bond is required or authorized by
a law, regulation, or instruction which the Sec-

Page 274

retary of the Treasury or the Customs Service is
authorized to enforce, the Secretary of the
Treasury may—
(1) Except as otherwise specifically provided
by law, prescribe the conditions and form of
such bond and the manner in which the bond
may be filed with or, pursuant to an authorized electronic data interchange system,
transmitted to the Customs Service, and fix
the amount of penalty thereof, whether for the
payment of liquidated damages or of a penal
sum: Provided, That when a consolidated bond
authorized by paragraph 4 of this subsection is
taken, the Secretary of the Treasury may fix
the penalty of such bond without regard to
any other provision of law, regulation, or instruction.
(2) Provide for the approval of the sureties
on such bond, without regard to any general
provision of law.
(3) Authorize the execution of a term bond
the conditions of which shall extend to and
cover similar cases of importations over such
period of time, not to exceed one year, or such
longer period as he may fix when in his opinion special circumstances existing in a particular instance require such longer period.
(4) Authorize, to the extent that he may
deem necessary, the taking of a consolidated
bond (single entry or term), in lieu of separate
bonds to assure compliance with two or more
provisions of law, regulations, or instructions
which the Secretary of the Treasury or the
Customs Service is authorized to enforce. A
consolidated bond taken pursuant to the authority contained in this subsection shall have
the same force and effect in respect of every
provision of law, regulation, or instruction for
the purposes for which it is required as though
separate bonds had been taken to assure compliance with each such provision.
(c) Cancellation of bond
The Secretary of the Treasury may authorize
the cancellation of any bond provided for in this
section, or of any charge that may have been
made against such bond, in the event of a breach
of any condition of the bond, upon the payment
of such lesser amount or penalty or upon such
other terms and conditions as he may deem sufficient. In order to assure uniform, reasonable,
and equitable decisions, the Secretary of the
Treasury shall publish guidelines establishing
standards for setting the terms and conditions
for cancellation of bonds or charges thereunder.
(d) Validity of bond
No condition in any bond taken to assure compliance with any law, regulation, or instruction
which the Secretary of the Treasury or the Customs Service is authorized to enforce shall be
held invalid on the ground that such condition is
not specified in the law, regulation, or instruction authorizing or requiring the taking of such
bond. Any bond transmitted to the Customs
Service pursuant to an authorized electronic
data interchange system shall have the same
force and effect and be binding upon the parties
thereto as if such bond were manually executed,
signed, and filed.

Page 275

§ 1625

TITLE 19—CUSTOMS DUTIES

(e) Deposit of money or obligation of United
States in lieu of bond
The Secretary of the Treasury is authorized to
permit the deposit of money or obligations of
the United States, in such amount and upon
such conditions as he may by regulation prescribe, in lieu of sureties on any bond required
or authorized by a law, regulation, or instruction which the Secretary of the Treasury or the
Customs Service is authorized to enforce.
(June 17, 1930, ch. 497, title IV, § 623, 46 Stat. 759;
June 25, 1938, ch. 679, § 30, 52 Stat. 1089; Pub. L.
91–271, title III, § 301(ii), June 2, 1970, 84 Stat. 291;
Pub. L. 100—418, title I, § 1904, Aug. 23, 1988, 102
Stat. 1313; Pub. L. 103–182, title VI, § 647, Dec. 8,
1993, 107 Stat. 2207.)
AMENDMENTS
1993—Subsec. (b)(1). Pub. L. 103–182, § 647(1), inserted
‘‘and the manner in which the bond may be filed with
or, pursuant to an authorized electronic data interchange system, transmitted to the Customs Service’’
after ‘‘form of such bond’’.
Subsec. (d). Pub. L. 103–182, § 647(2), inserted at end
‘‘Any bond transmitted to the Customs Service pursuant to an authorized electronic data interchange system shall have the same force and effect and be binding
upon the parties thereto as if such bond were manually
executed, signed, and filed.’’
1988—Subsec. (c). Pub. L. 100–418 provided for publication of guidelines establishing customs bond cancellation standards.
1970—Subsec. (a). Pub. L. 91–271 substituted reference
to customs officers for reference to collectors of customs.
1938—Act June 25, 1938, amended section generally,
among other changes adding subsecs. (c) to (e).
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.
EFFECTIVE DATE OF 1938 AMENDMENT
Amendment by act June 25, 1938, effective on thirtieth day following June 25, 1938, except as otherwise specifically provided, see section 37 of act June 25, 1938, set
out as a note under section 1401 of this title.
TRANSFER OF FUNCTIONS
For transfer of functions, personnel, assets, and liabilities of the United States Customs Service of the
Department of the Treasury, including functions of the
Secretary of the Treasury relating thereto, to the Secretary of Homeland Security, and for treatment of related references, see sections 203(1), 551(d), 552(d), and
557 of Title 6, Domestic Security, and the Department
of Homeland Security Reorganization Plan of November 25, 2002, as modified, set out as a note under section
542 of Title 6.
Functions of all other officers of Department of the
Treasury and functions of all agencies and employees of
such Department transferred, with certain exceptions,
to Secretary of the Treasury, with power vested in him
to authorize their performance or performance of any
of his functions, by any of such officers, agencies, and
employees, by Reorg. Plan No. 26 of 1950, §§ 1, 2, eff. July
31, 1950, 15 F.R. 4935, 64 Stat. 1280, 1281, set out in the
Appendix to Title 5, Government Organization and Employees. Customs Service was under Department of the
Treasury.

§ 1624. General regulations
In addition to the specific powers conferred by
this chapter the Secretary of the Treasury is au-

thorized to make such rules and regulations as
may be necessary to carry out the provisions of
this chapter.
(June 17, 1930, ch. 497, title IV, § 624, 46 Stat. 759.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 623, 42
Stat. 988. That section was superseded by section 624 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.

§ 1625. Interpretive rulings and decisions; public
information
(a) Publication
Within 90 days after the date of issuance of
any interpretive ruling (including any ruling
letter, or internal advice memorandum) or protest review decision under this chapter with respect to any customs transaction, the Secretary
shall have such ruling or decision published in
the Customs Bulletin or shall otherwise make
such ruling or decision available for public inspection.
(b) Appeals
A person may appeal an adverse interpretive
ruling and any interpretation of any regulation
prescribed to implement such ruling to a higher
level of authority within the Customs Service
for de novo review. Upon a reasonable showing
of business necessity, any such appeal shall be
considered and decided no later than 60 days following the date on which the appeal is filed. The
Secretary shall issue regulations to implement
this subsection.
(c) Modification and revocation
A proposed interpretive ruling or decision
which would—
(1) modify (other than to correct a clerical
error) or revoke a prior interpretive ruling or
decision which has been in effect for at least 60
days; or
(2) have the effect of modifying the treatment previously accorded by the Customs
Service to substantially identical transactions;
shall be published in the Customs Bulletin. The
Secretary shall give interested parties an opportunity to submit, during not less than the 30-day
period after the date of such publication, comments on the correctness of the proposed ruling
or decision. After consideration of any comments received, the Secretary shall publish a
final ruling or decision in the Customs Bulletin
within 30 days after the closing of the comment
period. The final ruling or decision shall become
effective 60 days after the date of its publication.
(d) Publication of customs decisions that limit
court decisions
A decision that proposes to limit the application of a court decision shall be published in the
Customs Bulletin together with notice of opportunity for public comment thereon prior to a
final decision.
(e) Public information
The Secretary may make available in writing
or through electronic media, in an efficient,