Supporting U.S.C.

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TITLE 19—CUSTOMS DUTIES

the parties qualifying as an ‘‘importer of
record’’ under section 1484(a)(2)(B) of this title
by such means, in such form or manner, and
within such time as the Secretary shall by regulation prescribe.
(d) Exceptions by regulations
The Secretary of the Treasury may by regulations provide for such exceptions from the requirements of this section as he deems advisable
and may allow for the submission or electronic
transmission of partial invoices, electronic
equivalents of invoices, bills, or other documents or parts thereof, required under this section.
(June 17, 1930, ch. 497, title IV, § 481, 46 Stat. 719;
Pub. L. 103–182, title VI, § 636, Dec. 8, 1993, 107
Stat. 2200.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 481, 42
Stat. 958. That section was superseded by section 481 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
Provisions as to the weights or measures, and currency, in which invoices should be made out and the
contents of invoices, with additional provisions as to
invoices of merchandise intended for immediate transportation without appraisement, and a provision as to
the signing of the invoice, were contained in R.S. § 2837
and act Oct. 3, 1913, ch. 16, § III, C, 38 Stat. 181 (superseding Customs Administrative Act of June 10, 1890, ch.
407, § 2, 26 Stat. 131, as amended by Payne-Aldrich Tariff
Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 91), which were
superseded by act Sept. 21, 1922, ch. 356, title IV, § 481,
42 Stat. 958, and repealed by sections 642 and 643 thereof.
R.S. §§ 2838, 2853 (as amended by Act June 10, 1880, ch.
190) and 2860, contained provisions concerning invoices
and their contents, prior to repeal by Customs Administrative Act of June 10, 1890, ch. 407, § 29, 26 Stat. 141.
Act May 27, 1921, ch. 14, § 401, 42 Stat. 16, required invoices to contain, in addition to statements then required by law, such other statements as the Secretary
of the Treasury should prescribe, and a statement as to
the currency in which made out, and section 402 of that
Act required the owner, importer, etc., to set forth on
the invoice or statement in form of an invoice, and in
the entry, in addition to statements then required by
law such statements, under oath if required, as the Secretary might prescribe. These provisions were omitted
from the Code as superseded by this section, and section 1485(a) of this title.
Provisions on the subject matter of subdivision (c) of
this section were contained in act Oct. 3, 1913, ch. 16,
§ III, W, 38 Stat. 190, which was superseded by act Sept.
21, 1922, ch. 356, title IV, § 481, 42 Stat. 958, and repealed
by section 643 thereof.
AMENDMENTS
1993—Subsec. (a). Pub. L. 103–182, § 636(1)(A), amended
introductory provisions generally. Prior to amendment, introductory provisions read as follows: ‘‘All invoices of merchandise to be imported into the United
States shall set forth—’’.
Subsec. (a)(3). Pub. L. 103–182, § 636(1)(B), amended
par. (3) generally. Prior to amendment, par. (3) read as
follows: ‘‘A detailed description of the merchandise, including the name by which each item is known, the
grade or quality, and the marks, numbers, or symbols
under which sold by the seller or manufacturer to the
trade in the country of exportation, together with the
marks and numbers of the packages in which the merchandise is packed;’’.
Subsec. (a)(10). Pub. L. 103–182, § 636(1)(C), amended
par. (10) generally. Prior to amendment, par. (10) read

§ 1484

as follows: ‘‘Any other facts deemed necessary to a
proper appraisement, examination, and classification of
the merchandise that the Secretary of the Treasury
may require.’’
Subsec. (c). Pub. L. 103–182, § 636(2), amended subsec.
(c) generally. Prior to amendment, subsec. (c) read as
follows: ‘‘When the merchandise has been purchased in
different consular districts for shipment to the United
States and is assembled for shipment and embraced in
a single invoice which is produced for certification
under the provisions of paragraph (2) of subdivision (a)
of section 1482 of this title, the invoice shall have attached thereto the original bills or invoices received by
the shipper, or extracts therefrom, showing the actual
prices paid or to be paid for such merchandise. The consular officer to whom the invoice is so produced for certification may require that any such original bill or invoice be certified by the consular officer for the district
in which the merchandise was purchased.’’
Subsec. (d). Pub. L. 103–182, § 636(3), inserted before period at end ‘‘and may allow for the submission or electronic transmission of partial invoices, electronic
equivalents of invoices, bills, or other documents or
parts thereof, required under this section’’.

§ 1482. Repealed. Pub. L. 103–182, title
§ 690(b)(8), Dec. 8, 1993, 107 Stat. 2223

VI,

Section, acts June 17, 1930, ch. 497, title IV, § 482, 46
Stat. 720; Proc. No. 2695, July 4, 1946, 11 F.R. 7517, 60
Stat. 1352; Oct. 25, 1951, ch. 562, § 4(4), 65 Stat. 640; Aug.
8, 1953, ch. 397, § 16(a), 67 Stat. 517; June 2, 1970, Pub. L.
91–271, title III, § 301(h), 84 Stat. 288, set forth requirements for certified invoices including time of certification, declarations, number and destination of copies,
and certification by other than an American consulate
in remote areas.

§ 1483. Repealed. Pub. L. 97–446, title II, § 201(c),
Jan. 12, 1983, 96 Stat. 2349
Section, acts June 17, 1930, ch. 497, title IV, § 483, 46
Stat. 721; Oct. 3, 1978, Pub. L. 95–410, title II, § 207, 92
Stat. 901, provided that for specified purposes the consignee of merchandise be deemed the owner.
EFFECTIVE DATE OF REPEAL
Repeal effective with respect to merchandise entered
on and after 30th day after Jan. 12, 1983, see section
201(g) of Pub. L. 97–446, set out as an Effective Date of
1983 Amendment note under section 1484 of this title.

§ 1484. Entry of merchandise
(a) Requirement and time
(1) Except as provided in sections 1490, 1498,
1552, and 1553 of this title, one of the parties
qualifying as ‘‘importer of record’’ under paragraph (2)(B), either in person or by an agent authorized by the party in writing, shall, using
reasonable care—
(A) make entry therefor by filing with the
Bureau of Customs and Border Protection such
documentation or, pursuant to an authorized
electronic data interchange system, such information as is necessary to enable the Bureau
of Customs and Border Protection to determine whether the merchandise may be released from custody of the Bureau of Customs
and Border Protection; 1
(B) complete the entry, or substitute 1 or
more reconfigured entries on an import activity summary statement, by filing with the
Customs Service the declared value, classification and rate of duty applicable to the mer1 So

in original. The word ‘‘and’’ probably should appear at end.

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TITLE 19—CUSTOMS DUTIES

chandise, and such other documentation or,
pursuant to an electronic data interchange
system, such other information as is necessary
to enable the Customs Service to—
(i) properly assess duties on the merchandise,
(ii) collect accurate statistics with respect
to the merchandise, and
(iii) determine whether any other applicable requirement of law (other than a requirement relating to release from customs custody) is met.
(2)(A) The documentation or information required under paragraph (1) with respect to any
imported merchandise shall be filed or transmitted in such manner and within such time periods
as the Secretary shall by regulation prescribe.
Such regulations shall provide for the filing of
import activity summary statements, and permit the filing of reconfigured entries, covering
merchandise released under a special delivery
permit pursuant to section 1448(b) of this title
and entries or warehouse withdrawals made during a calendar month, within such time period
as is prescribed in regulations but not to exceed
the 20th day following such calendar month. Entries filed under paragraph (1)(A) shall not be
liquidated if covered by an import activity summary statement, but instead each reconfigured
entry in the import activity summary statement shall be subject to liquidation or reliquidation pursuant to section 1500, 1501, or 1504 of this
title.
(B) When an entry of merchandise is made
under this section, the required documentation
or information shall be filed or electronically
transmitted either by the owner or purchaser of
the merchandise or, when appropriately designated by the owner, purchaser, or consignee of
the merchandise, a person holding a valid license under section 1641 of this title. When a
consignee declares on entry that he is the owner
or purchaser of merchandise the Customs Service may, without liability, accept the declaration. For the purposes of this chapter, the importer of record must be one of the parties who
is eligible to file the documentation or information required by this section.
(C) The Secretary, in prescribing regulations
to carry out this subsection, shall establish procedures which insure the accuracy and timeliness of import statistics, particularly statistics
relevant to the classification and valuation of
imports. Corrections of errors in such statistical
data shall be transmitted immediately to the
Director of the Bureau of the Census, who shall
make corrections in the statistics maintained
by the Bureau. The Secretary shall also provide,
to the maximum extent practicable, for the protection of the revenue, the enforcement of laws
governing the importation and exportation of
merchandise, the facilitation of the commerce
of the United States, and the equal treatment of
all importers of record of imported merchandise.
(b) Reconciliation
(1) In general
A party may elect to file a reconciliation
with regard to such entry elements as are
identified by the party pursuant to regulations
prescribed by the Secretary. If the party so

Page 156

elects, the party shall declare that a reconciliation will be filed. The declaration shall be
made in such manner as the Secretary shall
prescribe and at the time the documentation
or information required by subsection (a)(1)(B)
of this section or the import activity summary statement is filed with, or transmitted
to, the Customs Service, or at such later time
as the Customs Service may, in its discretion,
permit. The reconciliation shall be filed by the
importer of record at such time and in such
manner as the Secretary prescribes but not
later than 21 months after the date the importer declares his intent to file the reconciliation. In the case of reconciling issues relating
to the assessment of antidumping and countervailing duties, the reconciliation shall be
filed not later than 90 days after the date the
Customs Service advises the importer that the
period of review for antidumping or countervailing duty purposes has been completed. Before filing a reconciliation, an importer of
record shall post bond or other security pursuant to such regulations as the Secretary may
prescribe.
(2) Regulations regarding AD/CV duties
The Secretary shall prescribe, in consultation with the Secretary of Commerce, such
regulations as are necessary to adapt the reconciliation process for use in the collection of
antidumping and countervailing duties.
(c) Release of merchandise
The Customs Service may permit the entry
and release of merchandise from customs custody in accordance with such regulations as the
Secretary may prescribe. No officer of the Customs Service shall be liable to any person with
respect to the delivery of merchandise released
from customs custody in accordance with such
regulations.
(d) Signing and contents
(1) Entries shall be signed by the importer of
record, or his agent, unless filed pursuant to an
electronic data interchange system. If electronically filed, each transmission of data shall be
certified by an importer of record or his agent,
one of whom shall be resident in the United
States for purposes of receiving service of process, as being true and correct to the best of his
knowledge and belief, and such transmission
shall be binding in the same manner and to the
same extent as a signed document. The entry
shall set forth such facts in regard to the importation as the Secretary may require and shall be
accompanied by such invoices, bills of lading,
certificates, and documents, or their electronically submitted equivalents, as are required by
regulation.
(2) The Secretary, in prescribing regulations
governing the content of entry documentation,
shall require that entry documentation contain
such information as may be necessary to determine whether the imported merchandise bears
an infringing trademark in violation of section
1124 of title 15 or any other applicable law, including a trademark appearing on the goods or
packaging.
(e) Production of invoice
The Secretary may provide by regulation for
the production of an invoice, parts thereof, or

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the electronic equivalents thereof, in such manner and form, and under such terms and conditions, as the Secretary considers necessary.
(f) Statistical enumeration
The Secretary, the Secretary of Commerce,
and the United States International Trade Commission shall establish from time to time for
statistical purposes an enumeration of articles
in such detail as in their judgment may be necessary, comprehending all merchandise imported into the United States and exported from
the United States, and shall seek, in conjunction with statistical programs for domestic production and programs for achieving international harmonization of trade statistics, to
establish the comparability thereof with such
enumeration of articles. All import entries and
export declarations shall include or have attached thereto an accurate statement specifying, in terms of such detailed enumeration, the
kinds and quantities of all merchandise imported and exported and the value of the total
quantity of each kind of article.
(g) Statement of cost of production
Under such regulations as the Secretary may
prescribe, the Customs Service may require a
verified statement from the manufacturer or
producer showing the cost of producing the imported merchandise, if the Customs Service considers such verification necessary for the appraisement of such merchandise.
(h) Admissibility of data electronically transmitted
Any entry or other information transmitted
by means of an authorized electronic data interchange system shall be admissible in any and all
administrative and judicial proceedings as evidence of such entry or information.
(i) Special rule for foreign trade zone operations
(1) In general
Notwithstanding any other provision of law
and except as provided in paragraph (3), all
merchandise (including merchandise of different classes, types, and categories), withdrawn from a foreign trade zone during any 7day period, shall, at the option of the operator
or user of the zone, be the subject of a single
estimated entry or release filed on or before
the first day of the 7-day period in which the
merchandise is to be withdrawn from the zone.
The estimated entry or release shall be treated as a single entry and a single release of
merchandise
for
purposes
of
section
58c(a)(9)(A) of this title and all fee exclusions
and limitations of such section 58c of this title
shall apply, including the maximum and minimum fee amounts provided for under subsection (b)(8)(A)(i) of such section. The entry
summary for the estimated entry or release
shall cover only the merchandise actually
withdrawn from the foreign trade zone during
the 7-day period.
(2) Other requirements
The Secretary of the Treasury may require
that the operator or user of the zone—
(A) use an electronic data interchange approved by the Customs Service—

(i) to file the entries described in paragraph (1); and
(ii) to pay the applicable duties, fees, and
taxes with respect to the entries; and
(B) satisfy the Customs Service that accounting, transportation, and other controls
over the merchandise are adequate to protect the revenue and meet the requirements
of other Federal agencies.
(3) Exception
The provisions of paragraph (1) shall not
apply to merchandise the entry of which is
prohibited by law or merchandise for which
the filing of an entry summary is required before the merchandise is released from customs
custody.
(4) Foreign trade zone; zone
In this subsection, the terms ‘‘foreign trade
zone’’ and ‘‘zone’’ mean a zone established pursuant to the Act of June 18, 1934, commonly
known as the Foreign Trade Zones Act (19
U.S.C. 81a et seq.).
(j) Treatment of multiple entries of merchandise
as single transaction
In the case of merchandise that is purchased
and invoiced as a single entity but—
(1) is shipped in an unassembled or disassembled condition in separate shipments due to
the size or nature of the merchandise, or
(2) is shipped in separate shipments due to
the inability of the carrier to include all of the
merchandise in a single shipment (at the instruction of the carrier),
the Customs Service may, upon application by
an importer in advance, treat such separate
shipments for entry purposes as a single transaction.
(June 17, 1930, ch. 497, title IV, § 484, 46 Stat. 722;
June 25, 1938, ch. 679, § 12, 52 Stat. 1083; Aug. 8,
1953, ch. 397, §§ 3(b), 16(b), (c), 67 Stat. 509, 517;
Pub. L. 91–271, title III, § 301(i), June 2, 1970, 84
Stat. 288; Pub. L. 93–618, title VI, § 608(a), Jan. 3,
1975, 88 Stat. 2073; Pub. L. 95–106, § 4, Aug. 17,
1977, 91 Stat. 869; Pub. L. 95–410, title I, § 102(a),
Oct. 3, 1978, 92 Stat. 888; Pub. L. 97–446, title II,
§ 201(d), Jan. 12, 1983, 96 Stat. 2349; Pub. L.
103–182, title VI, § 637(a), Dec. 8, 1993, 107 Stat.
2200; Pub. L. 104–153, § 12, July 2, 1996, 110 Stat.
1389; Pub. L. 104–295, §§ 18(b), 21(e)(6), Oct. 11,
1996, 110 Stat. 3524, 3531; Pub. L. 106–200, title IV,
§ 410(a), May 18, 2000, 114 Stat. 297; Pub. L.
106–476, title I, § 1460(a), Nov. 9, 2000, 114 Stat.
2171; Pub. L. 108–429, title II, § 2101, Dec. 3, 2004,
118 Stat. 2597; Pub. L. 109–280, title XIV, § 1635(a),
Aug. 17, 2006, 120 Stat. 1170.)
REFERENCES IN TEXT
The Foreign Trade Zones Act, referred to in subsec.
(i)(4), is act June 18, 1934, ch. 590, 48 Stat. 998, as amended, which is classified generally to chapter 1A (§ 81a et
seq.) of this title. For complete classification of this
Act to the Code, see Tables.
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 484, 42
Stat. 960. That section was superseded by section 484 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.

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Provisions requiring entry of goods, and prescribing
the manner of making it, the documents to be produced, etc., were contained in R.S. § 2785. Provision for
entry when the particulars of the merchandise were unknown was made by R.S. § 2788. A special provision regarding entry of distilled spirits and wines was contained in R.S. § 2794. All of these sections were repealed
by act Sept. 21, 1922, ch. 356, title IV, § 642, 42 Stat. 989.
Provisions relating to the production of certified invoices were contained in act Oct. 3, 1913, ch. 16, § III, E,
38 Stat. 182, which reenacted the provisions of the
Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, § 28, 36
Stat. 92, which amended Customs Administrative Act
of June 10, 1890, ch. 407, § 4, 26 Stat. 131. Said section III,
E, was repealed by act Sept. 21, 1922, ch. 356, title IV,
§ 643, 42 Stat. 989. Earlier provisions were contained in
R.S. § 2860, and act June 22, 1874, ch. 391, §§ 9, 10, and 11,
all repealed by act June 10, 1890, ch. 407, § 29, 26 Stat.
141.
R.S. § 2842 required bond for the production of an invoice duly certified by the oath of the owner or one of
them, in the case of merchandise belonging to a resident of the United States absent from the place of
entry. R.S. § 2852, provided that when merchandise was
admitted to entry on invoice, the collector should certify the same, and no other evidence of value should be
admitted on the part of the owner, except in corroboration of the entry. R.S. § 2859, made special provision for
entry of merchandise from countries where there was
no United States consul, etc. These sections were all
repealed by act Sept. 21, 1922, ch. 356, title IV, § 642, 42
Stat. 989.
R.S. §§ 2847 and 2848 authorized the Secretary of the
Treasury to admit to entry in certain cases merchandise subject to ad valorem duty, belonging to a person
not residing in the United States, not accompanied
with an invoice verified and authenticated as required
by preceding section. They became inoperative by the
repeal of R.S. §§ 2843, 2845, by the Customs Administrative Act of June 10, 1890, ch. 407, § 29, 26 Stat. 141, reenacted by the Payne-Aldrich Tariff Act of Aug. 5, 1909,
ch. 6, § 28, 36 Stat. 104, and the enactment of provisions
for entry of goods without invoice by section 4 of said
Customs Administrative Act amended by the Payne-Aldrich Tariff Act, and further amended by the Underwood Tariff Act of Oct. 3, 1913, ch. 16, § III, E, and were
repealed by act Sept. 21, 1922, ch. 356, title IV, § 642, 42
Stat. 989.
R.S. § 2858, provided that the Secretary of the Treasury, whenever it had become impracticable for the person desiring to make entry of merchandise to produce
any invoice thereof, might authorize the entry thereof,
and remit forfeitures in such cases, as in other cases
under the revenue laws. It was repealed by the Customs
Administrative Act of June 10, 1890, ch. 407, § 29, 26 Stat.
141, reenacted by the Payne-Aldrich Act of Aug. 5, 1909,
ch. 6, § 28, 36 Stat. 104.
A provision relating to statistical enumeration of
merchandise, except that the ‘‘accurate statement’’
was to be a part of the declaration therein provided for,
and a further provision making it the duty of the consular officer to whom the invoice should be produced to
require the information to be given, were contained in
act Oct. 3, 1913, ch. 16, § III, F, 38 Stat. 182, amending
the Customs Administrative Act of June 10, 1890, ch.
407, § 5, 26 Stat. 132, as previously amended by PayneAldrich Tariff Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 95.
Said section III, F, was repealed by act Sept. 21, 1922,
ch. 356, title IV, § 643, 42 Stat. 989.
Prior provisions on the subject of subsequent entry of
part of merchandise and separate entry of packages
contained in packages for delivery to others were contained in act May 1, 1876, ch. 89, § 1, 19 Stat. 49, which
was repealed by act Sept. 21, 1922, ch. 356, title IV, § 643,
42 Stat. 989; and in act Oct. 3, 1913, ch. 16, § III, F, 38
Stat. 182, amending Customs Administrative Act of
June 10, 1890, ch. 407, § 5, 26 Stat. 132, as previously
amended by Payne-Aldrich Tariff Act of Aug. 5, 1909,
ch. 6, § 28, 36 Stat. 95. Said section III, F, was repealed
by act Sept. 21, 1922, ch. 356, title IV, § 643, 42 Stat. 989.

Page 158
AMENDMENTS

2006—Subsec. (a)(1)(A). Pub. L. 109–280, § 1635(a)(1),
amended subpar. (A) generally. Prior to amendment,
subpar. (A) read as follows: ‘‘make entry therefor by filing with the Customs Service—
‘‘(i) such documentation or, pursuant to an electronic data interchange system, such information as
is necessary to enable the Customs Service to determine whether the merchandise may be released from
customs custody, and
‘‘(ii) notification whether an import activity summary statement will be filed; and’’.
Subsec. (a)(2)(A). Pub. L. 109–280, § 1635(a)(2), inserted
‘‘merchandise released under a special delivery permit
pursuant to section 1448(b) of this title and’’ after ‘‘covering’’ in second sentence.
2004—Subsec. (a)(1)(B). Pub. L. 108–429, § 2101(a)(1), inserted ‘‘, or substitute 1 or more reconfigured entries
on an import activity summary statement,’’ after
‘‘entry’’ in introductory provisions.
Subsec. (a)(2)(A). Pub. L. 108–429, § 2101(a)(2), in second
sentence, inserted ‘‘and permit the filing of reconfigured entries,’’ after ‘‘statements,’’ and, at end, inserted
‘‘Entries filed under paragraph (1)(A) shall not be liquidated if covered by an import activity summary
statement, but instead each reconfigured entry in the
import activity summary statement shall be subject to
liquidation or reliquidation pursuant to section 1500,
1501, or 1504 of this title.’’
Subsec. (b)(1). Pub. L. 108–429, § 2101(b), substituted
‘‘21 months’’ for ‘‘15 months’’ in fourth sentence.
2000—Subsec. (i). Pub. L. 106–200 added subsec. (i).
Subsec. (j). Pub. L. 106–476 added subsec. (j).
1996—Subsec. (a)(1). Pub. L. 104–295, § 21(e)(6), substituted ‘‘and 1553’’ for ‘‘1553, and 1336(j)’’.
Subsec. (b)(1). Pub. L. 104–295, § 18(b), substituted ‘‘A
party may elect to file a reconciliation with regard to
such entry elements as are identified by the party pursuant to regulations prescribed by the Secretary. If the
party so elects, the party shall declare that a reconciliation will be filed. The declaration shall be made in
such manner as the Secretary shall prescribe and at the
time the documentation or information required by
subsection (a)(1)(B) of this section or the import activity summary statement is filed with, or transmitted to,
the Customs Service, or at such later time as the Customs Service may, in its discretion, permit. The reconciliation shall be filed by the importer of record at
such time and in such manner as the Secretary prescribes but not later than 15 months after the date the
importer declares his intent to file the reconciliation.
In the case of reconciling issues relating to the assessment of antidumping and countervailing duties, the
reconciliation shall be filed not later than 90 days after
the date the Customs Service advises the importer that
the period of review for antidumping or countervailing
duty purposes has been completed.’’ for ‘‘A party that
electronically transmits an entry summary or import
activity summary statement may at the time of filing
such summary or statement notify the Customs Service of his intention to file a reconciliation pursuant to
such regulations as the Secretary may prescribe. Such
reconciliation must be filed by the importer of record
within such time period as is prescribed by regulation
but no later than 15 months following the filing of the
entry summary or import activity summary statement;
except that the prescribed time period for reconciliation issues relating to the assessment of antidumping
and countervailing duties shall require filing no later
than 90 days after the Customs Service advises the importer that a period of review for antidumping or countervailing duty purposes has been completed.’’
Subsec. (d). Pub. L. 104–153 designated existing provisions as par. (1) and added par. (2).
1993—Pub. L. 103–182 amended section generally, substituting present provisions for provisions relating to
entry of merchandise and providing specifically for requirement and time, production of certified invoice,
production of bill of lading, signing and contents of

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entry, statistical enumeration, packages included,
statement of cost of production, certification of owner
by carrier, acceptance of duplicate bill of lading, and
release of merchandise from customs custody.
1983—Subsec. (a)(1). Pub. L. 97–446, § 201(d)(1)(A), substituted ‘‘one of the parties qualifying as ‘importer of
record’ under paragraph (2)(C) of this subsection’’ for
‘‘the consignee of imported merchandise’’, and ‘‘authorized by him’’ for ‘‘authorized by the consignee’’.
Subsec. (a)(2)(C), (D). Pub. L. 97–446, § 201(d)(1)(B), (C),
added subpar. (C), redesignated former subpar. (C) as
(D), and in subpar. (D) as so redesignated substituted
‘‘importers of record’’ for ‘‘consignees’’ after ‘‘treatment of all’’.
Subsec. (c). Pub. L. 97–446, § 201(d)(2), substituted ‘‘importer of record’’ for ‘‘consignee’’ before ‘‘shall
produce’’.
Subsec. (d). Pub. L. 97–446, § 201(d)(2), substituted ‘‘importer of record’’ for ‘‘consignee’’ after ‘‘signed by the’’.
Subsec. (h). Pub. L. 97–446, § 201(d)(3), substituted provision relating to authority of carrier of merchandise
bringing it into the port to certify any person to receive the merchandise if the carrier has actual knowledge of the accuracy of the certification, for provision
that any person certified by the carrier bringing the
merchandise to the port at which entry was to be made
to be the owner or consignee of the merchandise, or an
agent of such owner or consignee, might make entry
thereof, either in person or by an authorized agent, in
the manner and subject to the requirements prescribed
in this section (or in regulations promulgated hereunder) in the case of a consignee within the meaning of
paragraph (1) of section 1483 of this title.
Subsec. (i). Pub. L. 97–446, § 201(d)(3), substituted provision authorizing appropriate customs officer to accept a duplicate bill of lading, for provision that any
person might, upon the production of a duplicate bill of
lading signed or certified to be genuine by the carrier
bringing the merchandise to the port at which entry
was to be made, make entry for the merchandise in respect to which such bill of lading was issued, in the
manner and subject to the requirements prescribed in
this section (or in regulations promulgated hereunder)
in the case of a consignee within the meaning of paragraph (1) of section 1483 of this title, except that such
person was to make such entry in his own name.
1978—Subsec. (a). Pub. L. 95–410, § 102(a)(1), incorporated first sentence in introductory text of par. designated (1), added subpars. (A) and (B) and par. (2), and
struck out second sentence which required the entry to
be made at the customhouse within five days, exclusive
of Sundays and holidays, after the entry of the importing vessel or report of the vehicle, or after the arrival
at the port of destination in the case of merchandise
transported in bond, unless the appropriate customs officer authorized in writing a longer time.
Subsec. (c)(3). Pub. L. 95–410, § 102(a)(2), substituted
‘‘subsection’’ for ‘‘subdivision’’.
Subsec. (j). Pub. L. 95–410, § 102(a)(3), struck out ‘‘The
custom officer shall return to the person making entry
the bill of lading (if any is produced) with a notation
thereon to the effect that entry for such merchandise
has been made.’’
1977—Subsec. (e). Pub. L. 95–106 substituted ‘‘production and programs for achieving international harmonization of trade statistics,’’ for ‘‘production,’’.
1975—Subsec. (e). Pub. L. 93–618 substituted ‘‘United
States International Trade Commission’’ for ‘‘United
States Tariff Commission’’ and inserted references to
an enumeration of articles exported from the United
States and, in conjunction with statistical programs
for domestic production, to the establishment of the
comparability thereof with the enumeration of articles.
1970—Subsec. (a). Pub. L. 91–271, § 301(i)(1), substituted
reference to appropriate customs officer for reference
to collector.
Subsec. (c). Pub. L. 91–271, § 301(i)(2), (3), substituted
references to appropriate customs officer or such customs officer for references to collector wherever appearing.

§ 1484

Subsec. (g). Pub. L. 91–271, § 301(i)(4), substituted reference to appropriate customs officer for reference to
collector or appraiser.
Subsec. (j). Pub. L. 91–271, § 301(i)(5), (6), substituted
references to customs officer or such customs officer
for references to collector wherever appearing.
1953—Subsec. (a). Act Aug. 8, 1953, § 16(b), substituted
‘‘five days’’ for ‘‘forty-eight hours’’.
Subsec. (b). Act Aug. 8, 1953, § 16(c), granted the Secretary of the Treasury discretion to require certified
invoices with respect to merchandise entered as he
deems advisable and to establish terms under which
merchandise may be imported without a certified invoice, in lieu of former provision that all such merchandise should be accompanied by an invoice certified
by a United States consulate except in certain enumerated situations, and of the former provision that the
Secretary might grant certain other exceptions.
Subsec. (f). Act Aug. 8, 1953, § 3(b), inserted provision
relating to acceptance at port of entry designated by
consignee or his agent in cases of articles not subject
to a quantitative or tariff-rate quota.
1938—Subsec. (f). Act June 25, 1938, inserted provision
relating to authorization by the Secretary for inclusion
of portions of merchandise in separate entries under
such rules and regulations as he may prescribe.
EFFECTIVE DATE OF 2006 AMENDMENT
Amendment by Pub. L. 109–280 applicable with respect to goods entered, or withdrawn from warehouse
for consumption, on or after the 15th day after Aug. 17,
2006, see section 1641 of Pub. L. 109–280, set out as a note
under section 58c of this title.
EFFECTIVE DATE OF 2004 AMENDMENT
Amendment by Pub. L. 108–429 applicable to merchandise entered, or withdrawn from warehouse for consumption, on or after the 15th day after Dec. 3, 2004, see
section 2108 of Pub. L. 108–429, set out as a note under
section 1401 of this title.
EFFECTIVE DATE OF 2000 AMENDMENTS
Amendment by Pub. L. 106–476, except as otherwise
provided, applicable with respect to goods entered, or
withdrawn from warehouse, for consumption, on or
after the 15th day after Nov. 9, 2000, see section 1471 of
Pub. L. 106–476, set out as a note under section 58c of
this title.
Pub. L. 106–200, title IV, § 410(b), May 18, 2000, 114 Stat.
298, provided that: ‘‘The amendment made by this section [amending this section] shall take effect on the
date that is 60 days after the date of the enactment of
this Act [May 18, 2000].’’
EFFECTIVE DATE OF 1983 AMENDMENT
Section 201(g) of Pub. L. 97–446 provided that: ‘‘The
amendments made by this section [amending the General headnotes of the Tariff Schedules, this section, and
sections 1485, 1487, 1494, 1505, and 1557 of this title, and
repealing section 1483 of this title] shall apply with respect to merchandise entered on and after the 30th day
after the date of the enactment of this Act [Jan. 12,
1983].’’
EFFECTIVE DATE OF 1978 AMENDMENT
Section 102(b) of Pub. L. 95–410 provided that: ‘‘The
amendments made by this section [amending this section] shall take effect 60 days after the date of enactment of this Act [Oct. 3, 1978].’’
EFFECTIVE DATE OF 1975 AMENDMENT
Section 608(e) of Pub. L. 93–618 provided that: ‘‘The
amendment made by subsection (a) [amending this section] insofar as it related to export declarations shall
take effect on January 1, 1976.’’
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.

§ 1484

TITLE 19—CUSTOMS DUTIES

EFFECTIVE DATE OF 1953 AMENDMENT; SAVINGS
PROVISION
Amendment by act Aug. 8, 1953, effective on and after
thirtieth day following Aug. 8, 1953, and savings provision, see notes set out under section 1304 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.
REGULATIONS
Pub. L. 106–476, title I, § 1460(b), Nov. 9, 2000, 114 Stat.
2171, provided that: ‘‘Not later than 6 months after the
date of the enactment of this Act [Nov. 9, 2000], the
Secretary of the Treasury shall issue regulations to
carry out section 484(j) of the Tariff Act of 1930 [19
U.S.C. 1484(j)], as added by subsection (a).’’
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.
REQUIREMENTS RELATING TO DETERMINATION OF
TRANSACTION VALUE OF IMPORTED MERCHANDISE
Pub. L. 110–234, title XV, § 15422, May 22, 2008, 122 Stat.
1547, and Pub. L. 110–246, § 4(a), title XV, § 15422, June 18,
2008, 122 Stat. 1664, 2309, provided that:
‘‘(a) REQUIREMENT ON IMPORTERS.—
‘‘(1) IN GENERAL.—Pursuant to sections 484 and 485
of the Tariff Act of 1930 (19 U.S.C. 1484 and 1485), the
Commissioner responsible for U.S. Customs and Border Protection shall require each importer of merchandise to provide to U.S. Customs and Border Protection at the time of entry of the merchandise the
information described in paragraph (2).
‘‘(2) INFORMATION REQUIRED.—The information referred to in paragraph (1) is a declaration as to
whether the transaction value of the imported merchandise is determined on the basis of the price paid
by the buyer in the first or earlier sale occurring
prior to introduction of the merchandise into the
United States.
‘‘(3) EFFECTIVE DATE.—The requirement to provide
information under this subsection shall be effective
for the 1-year period beginning 90 days after the date
of the enactment of this Act [June 18, 2008].
‘‘(b) REPORT TO INTERNATIONAL TRADE COMMISSION.—
‘‘(1) IN GENERAL.—The Commissioner responsible for
U.S. Customs and Border Protection shall submit to
the United States International Trade Commission
on a monthly basis for the 1-year period specified in
subsection (a)(3) a report on the information provided
by importers under subsection (a)(2) during the preceding month. The report required under this paragraph shall be submitted in a form agreed upon between U.S. Customs and Border Protection and the
United States International Trade Commission.
‘‘(2) MATTERS TO BE INCLUDED.—The report required
under paragraph (1) shall include—
‘‘(A) the number of importers that declare the
transaction value of the imported merchandise is
determined on the basis of the method described in
subsection (a)(2);
‘‘(B) the tariff classification of such imported
merchandise under the Harmonized Tariff Schedule
of the United States; and
‘‘(C) the transaction value of such imported merchandise.

Page 160

‘‘(c) REPORT TO CONGRESS.—
‘‘(1) IN GENERAL.—Not later than 90 days after the
submission of the final report under subsection (b),
the United States International Trade Commission
shall submit to the appropriate congressional committees a report on the information contained in all
reports submitted under subsection (b).
‘‘(2) MATTERS TO BE INCLUDED.—The report required
under paragraph (1) shall include—
‘‘(A) the aggregate number of importers that declare the transaction value of the imported merchandise is determined on the basis of the method
described in subsection (a)(2), including a description of the frequency of the use of such method;
‘‘(B) the tariff classification of such imported
merchandise under the Harmonized Tariff Schedule
of the United States on an aggregate basis, including an analysis of the tariff classification of such
imported merchandise on a sectoral basis;
‘‘(C) the aggregate transaction value of such imported merchandise, including an analysis of the
transaction value of such imported merchandise on
a sectoral basis; and
‘‘(D) the aggregate transaction value of all merchandise imported into the United States during
the 1-year period specified in subsection (a)(3).
‘‘(d) SENSE OF CONGRESS REGARDING PROHIBITION ON
PROPOSED INTERPRETATION OF THE TERM ‘SOLD FOR EXPORTATION TO THE UNITED STATES’.—
‘‘(1) IN GENERAL.—It is the sense of Congress that
the Commissioner responsible for U.S. Customs and
Border Protection should not implement a change to
U.S. Customs and Border Protection’s interpretation
(as such interpretation is in effect on the date of the
enactment of this Act [June 18, 2008]) of the term
‘sold for exportation to the United States’, as described in section 402(b) of the Tariff Act of 1930 (19
U.S.C. 1401a(b)), for purposes of applying the transaction value of the imported merchandise in a series
of sales, before January 1, 2011.
‘‘(2) EXCEPTION.—It is the sense of Congress that beginning on January 1, 2011, the Commissioner responsible for U.S. Customs and Border Protection may
propose to change or change U.S. Customs and Border
Protection’s interpretation of the term ‘sold for exportation to the United States’, as described in paragraph (1), only if U.S. Customs and Border Protection—
‘‘(A) consults with, and provides notice to, the appropriate congressional committees—
‘‘(i) not less than 180 days prior to proposing a
change; and
‘‘(ii) not less than 90 days prior to publishing a
change;
‘‘(B) consults with, provides notice to, and takes
into consideration views expressed by, the Commercial Operations Advisory Committee—
‘‘(i) not less than 120 days prior to proposing a
change; and
‘‘(ii) not less than 60 days prior to publishing a
change; and
‘‘(C) receives the explicit approval of the Secretary of the Treasury prior to publishing a change.
‘‘(3) CONSIDERATION OF INTERNATIONAL TRADE COMMISSION REPORT.—It is the sense of Congress that
prior to publishing a change to U.S. Customs and
Border Protection’s interpretation (as such interpretation is in effect on the date of the enactment of
this Act [June 18, 2008]) of the term ‘sold for exportation to the United States’, as described in section
402(b) of the Tariff Act of 1930 (19 U.S.C. 1401a(b)), for
purposes of applying the transaction value of the imported merchandise in a series of sales, the Commissioner responsible for U.S. Customs and Border Protection should take into consideration the matters
included in the report prepared by the United States
International Trade Commission under subsection
(c).
‘‘(e) DEFINITIONS.—In this section:
‘‘(1) APPROPRIATE CONGRESSIONAL COMMITTEES.—The
term ‘appropriate congressional committees’ means

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§ 1484b

TITLE 19—CUSTOMS DUTIES

the Committee on Ways and Means of the House of
Representatives and the Committee on Finance of the
Senate.
‘‘(2) COMMERCIAL OPERATIONS ADVISORY COMMITTEE.—The term ‘Commercial Operations Advisory
Committee’ means the Advisory Committee established pursuant to section 9503(c) of the Omnibus
Budget Reconciliation Act of 1987 [Pub. L. 100–203] (19
U.S.C. 2071 note) or any successor committee.
‘‘(3) IMPORTER.—The term ‘importer’ means one of
the parties qualifying as an ‘importer of record’
under section 484(a)(2)(B) in the Tariff Act of 1930 (19
U.S.C. 1484(a)(2)(B)).
‘‘(4) TRANSACTION VALUE OF THE IMPORTED MERCHANDISE.—The term ‘transaction value of the imported
merchandise’ has the meaning described in section
402(b) of the Tariff Act of 1930 (19 U.S.C. 1401a(b)).’’
[Pub. L. 110–234 and Pub. L. 110–246 enacted identical
provisions. Pub. L. 110–234 was repealed by section 4(a)
of Pub. L. 110–246, set out as a note under section 8701
of Title 7, Agriculture.]
DRUG PARAPHERNALIA
Pub. L. 101–382, title I, § 137, Aug. 20, 1990, 104 Stat.
652, provided that:
‘‘(a) STATISTICAL ANNOTATIONS.—The Secretary of the
Treasury, the Secretary of Commerce, and the United
States International Trade Commission shall take actions under section 484(e) of the Tariff Act of 1930 (19
U.S.C. 1484(e)) to implement the recommendations of
the Commission regarding additional statistical annotations that were made in the report of the Commission
on Investigation 332–277.
‘‘(b) REPORT.—By no later than the date that is 1 year
after the date of enactment of this Act [Aug. 20, 1990],
the Commissioner of Customs shall submit to the Committee on Finance of the Senate and the Committee on
Ways and Means of the House of Representatives a report on the operational response of the United States
Customs Service to the recommendations contained in
the report of the United States Trade Commission described in subsection (a). The report submitted by the
Commissioner of Customs under this subsection shall
address the effectiveness of the United States Customs
Service in monitoring and seizing drug paraphernalia,
including crack bags, vials, and pipes.’’
STUDY OF COMMODITY CLASSIFICATION SYSTEMS
Section 608(b) of Pub. L. 93–618 mandated a joint
study by the Secretary of Commerce and the United
States International Trade Commission with a view toward development of an enumeration of articles resulting in comparability of import, production, and export
data, with the submission of a report to both Houses of
Congress and to the President no later than Aug. 1,
1975.
INVESTIGATION BY UNITED STATES INTERNATIONAL
TRADE COMMISSION; FORMULATION OF INTERNATIONAL
COMMODITY CODE
Section 608(c) of Pub. L. 93–618 authorized an investigation by the United States International Trade Commission to provide the basis for the formulation of an
international commodity code (with a report to be submitted to both Houses of Congress and to the President
no later than June 1, 1975) and to provide the basis for
full and immediate participation by the Trade Commission in the United States contribution to technical
work of the Harmonized Systems Committee to assure
recognition of the needs of the business community in
the development of a harmonized code.
COOPERATION OF GOVERNMENTAL AGENCIES WITH SECRETARY OF COMMERCE AND UNITED STATES INTERNATIONAL TRADE COMMISSION IN STUDIES AND INVESTIGATIONS

Section 608(d) of Pub. L. 93–618 provided that: ‘‘The
President is requested to direct the appropriate agencies to cooperate fully with the Secretary of Commerce

and the United States International Trade Commission
in carrying out their responsibilities under subsections
(a) [amending this section], (b), and (c) [see notes set
out above].’’

§ 1484a. Articles returned from space not to be
construed as importation
The return of articles from space shall not be
considered an importation, and an entry of such
articles shall not be required, if:
(1) such articles were previously launched
into space from the customs territory of the
United States aboard a spacecraft operated by,
or under the control of, United States persons
and owned—
(A) wholly by United States persons, or
(B) in substantial part by United States
persons, or
(C) by the United States;
(2) such articles were maintained or utilized
while in space solely on board such spacecraft
or aboard another spacecraft which meets the
requirements of paragraph (1)(A) through (C)
of this section; and
(3) such articles were returned to the customs territory directly from space aboard
such spacecraft or aboard another spacecraft
which meets the requirements of paragraph
(1)(A) through (C) of this section;
without regard to whether such articles have
been advanced in value or improved in condition
by any process of manufacture or other means
while in space.
(June 17, 1930, ch. 497, title IV, § 484a, as added
Pub. L. 98–573, title II, § 209(a), Oct. 30, 1984, 98
Stat. 2976.)
EFFECTIVE DATE
Section applicable with respect to articles launched
into space from the customs territory of the United
States on or after Jan. 1, 1985, see section 214(c)(4) of
Pub. L. 98–573, set out as an Effective Date of 1984
Amendment note under section 1304 of this title.

§ 1484b. Deferral of duty on large yachts imported for sale at United States boat shows
(a) In general
Notwithstanding any other provision of law,
any vessel meeting the definition of a large
yacht as provided in subsection (b) of this section and which is otherwise dutiable may be imported without the payment of duty if imported
with the intention to offer for sale at a boat
show in the United States. Payment of duty
shall be deferred, in accordance with this section, until such large yacht is sold.
(b) Definition
As used in this section, the term ‘‘large
yacht’’ means a vessel that exceeds 79 feet in
length, is used primarily for recreation or pleasure, and has been previously sold by a manufacturer or dealer to a retail consumer.
(c) Deferral of duty
At the time of importation of any large yacht,
if such large yacht is imported for sale at a boat
show in the United States and is otherwise dutiable, duties shall not be assessed and collected if
the importer of record—