Tariff Act of 1930 (19 U.S.C. 1202–1527)

Page 57

TITLE 19—CUSTOMS DUTIES

§§ 538, 539. Repealed.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, §§ 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
For transfer of authorities, functions, personnel, and
assets of the Coast Guard, including the authorities
and functions of the Secretary of Transportation relating thereto, to the Department of Homeland Security,
and for treatment of related references, see sections
468(b), 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.
‘‘Coast Guard vessels’’ substituted in text for ‘‘revenue-cutters’’, the Revenue Cutter Service and the LifeSaving 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 That act was repealed by section 20 of act Aug. 4, 1949, section 1 of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.

§§ 541, 542. Repealed. Aug. 2, 1956, ch. 887,
§ 4(a)(29), (30), 70 Stat. 948
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 the Treasury to use the motorboat provided for Corpus Christi, Texas.
PART 6—GENERAL PROVISIONS

§§ 571 to 573. Repealed.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 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.

ters 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. 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.

§§ 575, 576. 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, §§ 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.

§ 577. Repealed. Oct. 31, 1951, ch. 655, § 56(d), 65
Stat. 729
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
Act Oct. 31, 1951, ch. 655, § 56(l), 65 Stat. 730, 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].

§ 578. Repealed. June 17, 1930, ch. 497, title IV,
§ 651(a)(1), 46 Stat. 762, eff. June 18, 1930
Section, act May 29, 1928, ch. 852, § 708, 45 Stat. 881, related to definition of motor boat.

§ 579. Repealed. Aug. 2, 1956, ch. 887, § 4(a)(32), 70
Stat. 948
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.

CHAPTER 4—TARIFF ACT OF 1930

§ 574. Exemption from taking other oaths

SUBTITLE I—HARMONIZED TARIFF SCHEDULE OF
THE UNITED STATES

Nothing contained in title 34 of the Revised
Statutes shall be construed to exempt the mas-

Sec.

1202.

Harmonized Tariff Schedule.

TITLE 19—CUSTOMS DUTIES
Sec.

Page 58

Sec.

SUBTITLE II—SPECIAL PROVISIONS
PART I—MISCELLANEOUS
1301 to 1303. Repealed or Omitted.
1304.
Marking of imported articles and containers.
1304a.
Technical assistance to U.S. Customs and
Border Protection.
1305.
Immoral articles; importation prohibited.
1306.
Repealed.
1307.
Convict-made goods; importation prohibited.
1308.
Prohibition on importation of dog and cat fur
products.
1309.
Supplies for certain vessels and aircraft.
1310.
Free importation of merchandise recovered
from sunken and abandoned vessels.
1311.
Bonded manufacturing warehouses.
1312.
Bonded smelting and refining warehouses.
1313.
Drawback and refunds.
1313a.
Appropriations for refunds, drawbacks, bounties, etc.
1314.
Repealed.
1315.
Effective date of rates of duty.
1316.
Omitted.
1317.
Tobacco products; supplies for certain vessels
and aircraft.
1318.
Emergencies.
1319.
Duty on coffee imported into Puerto Rico.
1319a.
Duty on coffee; ratification of duties imposed
by Legislature of Puerto Rico.
1320.
Repealed.
1321.
Administrative exemptions.
1322.
International traffic and rescue work; United
States-Mexico Boundary Treaty of 1970.
1323.
Conservation of fishery resources.
PART II—UNITED STATES INTERNATIONAL TRADE
COMMISSION
1330.
1331.
1332.
1332a.
1333.
1334.
1335.
1336.
1337.
1337a.
1338.
1339.
1340.
1341.

Organization of Commission.
General powers.
Investigations.
Importation of red cedar shingles.
Testimony and production of papers.
Cooperation with other agencies.
Rules and regulations.
Equalization of costs of production.
Unfair practices in import trade.
Repealed.
Discrimination by foreign countries.
Trade Remedy Assistance Office.
Omitted.
Interference with functions of Commission.
PART III—PROMOTION OF FOREIGN TRADE

1351.
1352.
1352a.
1353.
1354.

Foreign trade agreements.
Equalization of costs of production.
Repealed.
Indebtedness of foreign countries, effect on.
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.
1356l.
‘‘Coffee’’ defined.
1356m to 1359. Repealed.
1360.
Investigation before trade negotiations.
1361.
Action by President; reports to Congress.
1362 to 1365. Repealed.
1366.
General Agreement on Tariff and Trade unaffected.
1367.
Repealed.
SUBTITLE III—ADMINISTRATIVE PROVISIONS
PART I—DEFINITIONS AND NATIONAL CUSTOMS
AUTOMATION PROGRAM
SUBPART A—DEFINITIONS

1401.

Miscellaneous.

1401a.
1402.

Value.
Repealed.

SUBPART B—NATIONAL CUSTOMS AUTOMATION PROGRAM

1411.
1412.
1413.
1414.
1415.

National Customs Automation Program.
Program goals.
Implementation and evaluation of Program.
Remote location filing.
Mandatory advance electronic information
for cargo and other improved customs reporting procedures.

PART II—REPORT, ENTRY, AND UNLADING OF VESSELS
AND VEHICLES
1431.
Manifests.
1431a.
Documentation of waterborne cargo.
1432, 1432a. Repealed.
1433.
Report of arrival of vessels, vehicles, and aircraft.
1434.
Entry; vessels.
1435 to 1435b. Repealed or Transferred.
1436.
Penalties for violations of arrival, reporting,
entry, and clearance requirements.
1436a.
Report on violations of arrival, reporting,
entry, and clearance requirements and falsity or lack of manifest.
1437.
Repealed.
1438.
Unlawful return of foreign vessel’s papers.
1439, 1440. Repealed.
1441.
Exceptions to vessel entry and clearance requirements.
1442.
Residue cargo.
1443 to 1445. Repealed.
1446.
Supplies and stores retained on board.
1447.
Place of entry and unlading.
1448.
Unlading.
1449.
Unlading at port of entry.
1450.
Unlading on Sundays, holidays, or during
overtime hours.
1451.
Extra compensation.
1451a.
Repealed.
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.
1457.
Time for unlading.
1458.
Bulk cargo, time for unlading.
1459.
Reporting requirements for individuals.
1460.
Repealed.
1461.
Inspection of merchandise and baggage.
1462.
Forfeiture.
1463.
Sealed vessels and vehicles.
1464.
Penalties in connection with sealed vessels
and vehicles.
1465.
Repealed.
1466.
Equipment and repairs of vessels.
1467.
Special inspection, examination, and search.
PART III—ASCERTAINMENT, COLLECTION, AND RECOVERY
OF DUTIES
1481.
Invoice; contents.
1482, 1483. Repealed.
1484.
Entry of merchandise.
1484a.
Articles returned from space not to be construed as importation.
1484b.
Deferral of duty on large yachts imported for
sale at United States boat shows.
1485.
Declaration.
1486.
Administration of oaths.
1487.
Value in entry; amendment.
1488, 1489. Repealed.
1490.
General orders.
1491.
Unclaimed merchandise; disposition of forfeited distilled spirits, wines and malt liquor.

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TITLE 19—CUSTOMS DUTIES

Sec.

Sec.

1492.

1582.
1583.
1583a.

Destruction of abandoned or forfeited merchandise.
1493.
Proceeds of sale.
1494.
Expense of weighing and measuring.
1495.
Partnership bond.
1496.
Examination of baggage.
1496a.
Clearance restrictions of individuals returning from abroad; special circumstances;
‘‘baggage and effects’’ defined.
1497.
Penalties for failure to declare.
1498.
Entry under regulations.
1499.
Examination of merchandise.
1500.
Appraisement, classification, and liquidation
procedure.
1501.
Voluntary reliquidations by U.S. Customs
and Border Protection.
1502.
Regulations for appraisement and classification.
1503.
Dutiable value.
1503a.
Repealed.
1504.
Limitation on liquidation.
1505.
Payment of duties and fees.
1506.
Allowance for abandonment and damage.
1507.
Tare and draft.
1508.
Recordkeeping.
1509.
Examination of books and witnesses.
1510.
Judicial enforcement.
1511.
Repealed.
1512.
Deposit of duty receipts.
1513.
Customs officer’s immunity.
1514.
Protest against decisions of Customs Service.
1515.
Review of protests.
1516.
Petitions by domestic interested parties.
1516a.
Judicial review in countervailing duty and
antidumping duty proceedings.
1517.
Procedures for investigating claims of evasion of antidumping and countervailing
duty orders.
1518, 1519. Repealed.
1520.
Refunds and errors.
1521, 1522. Repealed or Omitted.
1523.
Examination of accounts.
1524.
Deposit of reimbursable charges.
1525.
Repealed.
1526.
Merchandise bearing American trade-mark.
1527.
Importation of wild mammals and birds in
violation of foreign law.
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.

1564.
1565.

Designation as carrier of bonded merchandise.
Bonded cartmen or lightermen.
Entry for immediate transportation.
Entry for transportation and exportation; lottery material from Canada.
Report on in-bond cargo.
Recordkeeping for merchandise transported
by pipeline.
Transportation through contiguous countries.
Bonded warehouses.
Bonded warehouses; regulations for establishing.
Entry for warehouse.
No remission or refund after release of merchandise.
Warehouse goods deemed abandoned after 5
years.
Leasing of warehouses.
Public stores.
Manipulation in warehouse.
Allowance for loss, abandonment of warehouse goods.
Liens.
Cartage.

1581.

Boarding vessels.

1551a.
1552.
1553.
1553–1.
1553a.
1554.
1555.
1556.
1557.
1558.
1559.
1560.
1561.
1562.
1563.

PART V—ENFORCEMENT PROVISIONS

Search of persons and baggage; regulations.
Examination of outbound mail.
Development of technology to detect illicit
narcotics.
1584.
Falsity or lack of manifest; penalties.
1585.
Repealed.
1586.
Unlawful unlading or transshipment.
1587.
Examination of hovering vessels.
1588.
Transportation between American ports via
foreign ports.
1589.
Repealed.
1589a.
Enforcement authority of customs officers.
1590.
Aviation smuggling.
1591.
Repealed.
1592.
Penalties for fraud, gross negligence, and negligence.
1592a.
Special provisions regarding certain violations.
1593.
Repealed.
1593a.
Penalties for false drawback claims.
1594.
Seizure of conveyances.
1595.
Searches and seizures.
1595a.
Aiding unlawful importation.
1596 to 1598. Repealed.
1599.
Officers not to be interested in vessels or
cargo.
1600.
Application of the customs laws to other seizures by customs officers.
1601, 1601a. Repealed.
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.
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.
1613a.
Repealed.
1613b.
Customs Forfeiture Fund.
1614.
Release of seized property.
1615.
Burden of proof in forfeiture proceedings.
1616.
Repealed.
1616a.
Disposition of forfeited property.
1617.
Compromise of Government claims by Secretary of the Treasury.
1618.
Remission or mitigation of penalties.
1619.
Award of compensation to informers.
1620.
Acceptance of money by United States officers.
1621.
Limitation of actions.
1622.
Foreign landing certificates.
1623.
Bonds and other security.
1624.
General regulations.
1625.
Interpretive rulings and decisions; public information.
1626.
Steel products trade enforcement.
1627.
Repealed.
1627a.
Unlawful importation or exportation of certain vehicles; inspections.
1628.
Exchange of information.
1628a.
Exchange of information related to trade enforcement.
1629.
Inspections and preclearance in foreign countries.
1630.
Authority to settle claims.
1631.
Use of private collection agencies.
PART VI—MISCELLANEOUS PROVISIONS
1641.
1642.
1643.
1644.
1644a.

Customs brokers.
Omitted.
Application of customs reorganization act.
Application of section 1644a(b)(1) of this title
and section 1518(d) of title 33.
Ports of entry.

TITLE 19—CUSTOMS DUTIES
Sec.

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Sec.

1645.

1646.
1646a.
1646b.
1646c.
1647.
1648.

1649.
1650.
1651.
1652.
1653.
1653a.
1654.

Transportation and interment of remains of
deceased employees in foreign countries;
travel or shipping expenses incurred on foreign ships.
Repealed.
Supervision by customs officers.
Random customs inspections for stolen automobiles being exported.
Export reporting requirement.
Repealed.
Uncertified checks, United States notes, and
national bank notes receivable for customs
duties.
Change in designation of customs attache´s.
Transferred.
Repeals.
Separability.
Effective date of chapter.
Transferred.
Short title.
SUBTITLE IV—COUNTERVAILING AND
ANTIDUMPING DUTIES

PART I—IMPOSITION OF COUNTERVAILING DUTIES
1671.
1671a.
1671b.
1671c.
1671d.
1671e.
1671f.

1671g.
1671h.

Countervailing duties imposed.
Procedures for initiating a countervailing
duty investigation.
Preliminary determinations.
Termination or suspension of investigation.
Final determinations.
Assessment of duty.
Treatment of difference between deposit of
estimated countervailing duty and final assessed duty under countervailing duty orders.
Effect of derogation of Export-Import Bank
financing.
Conditional payment of countervailing duties.

PART II—IMPOSITION OF ANTIDUMPING DUTIES
1673.
1673a.
1673b.
1673c.
1673d.
1673e.
1673f.

1673g.
1673h.
1673i.

Imposition of antidumping duties.
Procedures for initiating an antidumping
duty investigation.
Preliminary determinations.
Termination or suspension of investigation.
Final determinations.
Assessment of duty.
Treatment of difference between deposit of
estimated antidumping duty and final assessed duty under antidumping duty order.
Conditional payment of antidumping duty.
Establishment of product categories for short
life cycle merchandise.
Repealed.

PART III—REVIEWS; OTHER ACTIONS REGARDING
AGREEMENTS
SUBPART A—REVIEW OF AMOUNT OF DUTY AND AGREEMENTS
OTHER
THAN
QUANTITATIVE
RESTRICTION
AGREEMENTS

1675.
1675a.
1675b.

1675c.

Administrative review of determinations.
Special rules for section 1675(b) and 1675(c) reviews.
Special rules for injury investigations for certain section 1303 or section 1671(c) countervailing duty orders and investigations.
Repealed.

SUBPART B—CONSULTATIONS AND DETERMINATIONS
REGARDING QUANTITATIVE RESTRICTION AGREEMENTS

1676.
1676a.

Required consultations.
Required determinations.

1677.

Definitions; special rules.

PART IV—GENERAL PROVISIONS

1677–1.
1677–2.

Upstream subsidies.
Calculation of countervailable subsidies on
certain processed agricultural products.
1677a.
Export price and constructed export price.
1677b.
Normal value.
1677b–1. Currency conversion.
1677c.
Hearings.
1677d.
Countervailable subsidy practices discovered
during a proceeding.
1677e.
Determinations on basis of facts available.
1677f.
Access to information.
1677f–1. Sampling and averaging; determination of
weighted average dumping margin and
countervailable subsidy rate.
1677g.
Interest on certain overpayments and underpayments.
1677h.
Drawback treatment.
1677i.
Downstream product monitoring.
1677j.
Prevention of circumvention of antidumping
and countervailing duty orders.
1677k.
Third-country dumping.
1677l.
Antidumping and countervailing duty collections.
1677m.
Conduct of investigations and administrative
reviews.
1677n.
Antidumping petitions by third countries.
SUBTITLE V—REQUIREMENTS APPLICABLE TO
IMPORTS
OF
CERTAIN
CIGARETTES
AND
SMOKELESS TOBACCO PRODUCTS
1681.
1681a.
1681b.
1683.
1683a.
1683b.
1683c.
1683d.
1683e.
1683f.
1683g.

Definitions.
Requirements for entry of certain cigarettes
and smokeless tobacco products.
Enforcement.
SUBTITLE VI—SOFTWOOD LUMBER
Definitions.
Establishment of softwood lumber importer
declaration program.
Scope of softwood lumber importer declaration program.
Export charge determination and publication.
Reconciliation.
Verification.
Penalties.
Reports.

SUBTITLE I—HARMONIZED TARIFF
SCHEDULE OF THE UNITED STATES
CODIFICATION
Titles I and II of act June 17, 1930, ch. 497, 46 Stat. 590,
672, which comprised the dutiable and free lists for articles imported into the United States, were formerly
classified to sections 1001 and 1201 of this title, and
were stricken by Pub. L. 87–456, title I, § 101(a), May 24,
1962, 76 Stat. 72. The Revised Tariff Schedules, which
were classified to section 1202 of this title, were stricken by Pub. L. 100–418, title I, § 1204(a), Aug. 23, 1988, 102
Stat. 1148, and were replaced by the Harmonized Tariff
Schedule of the United States. See Publication of Harmonized Tariff Schedule note set out under section 1202
of this title.
CHANGE OF NAME
United States Tariff Commission renamed United
States International Trade Commission by Pub. L.
93–618, title I, § 171, Jan. 3, 1975, 88 Stat. 2009, which is
classified to section 2231 of this title.
ENACTMENT OF HARMONIZED TARIFF SCHEDULE
Pub. L. 100–418, title I, § 1204(a), Aug. 23, 1988, 102 Stat.
1148, provided that: ‘‘The Tariff Act of 1930 [this chapter] is amended by striking out title I and inserting a
new title I entitled ‘Title I—Harmonized Tariff Schedule of the United States’ (hereinafter in this subtitle
[subtitle B, §§ 1201 to 1217, of title I, see Tables for classification] referred to as the ‘Harmonized Tariff Schedule’) which—

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§ 1303

TITLE 19—CUSTOMS DUTIES

‘‘(1) consists of—
‘‘(A) the General Notes;
‘‘(B) the General Rules of Interpretation;
‘‘(C) the Additional U.S. Rules of Interpretation;
‘‘(D) sections I to XXII, inclusive (encompassing
chapters 1 to 99, and including all section and chapter notes, article provisions, and tariff and other
treatment accorded thereto); and
‘‘(E) the Chemical Appendix to the Harmonized
Tariff Schedule;
all conforming to the nomenclature of the Convention and as set forth in Publication No. 2030 of the
Commission entitled ‘Harmonized Tariff Schedule of
the United States Annotated for Statistical Reporting Purposes’ and Supplement No. 1 thereto; but
‘‘(2) does not include the statistical annotations,
notes, annexes, suffixes, check digits, units of quantity, and other matters formulated under section
484(e) of the Tariff Act of 1930 (19 U.S.C. 1484(e)), nor
the table of contents, footnotes, index, and other
matters inserted for ease of reference, that are included in such Publication No. 2030 or Supplement
No. 1. thereto.’’
[For effective date of Harmonized Tariff Schedule as
Jan. 1, 1989, see section 1217(b) of Pub. L. 100–418, set
out as an Effective Date note under section 3001 of this
title.]
TARIFF CLASSIFICATION ACT OF 1962; ADOPTION OF REVISED TARIFF SCHEDULES; ADMINISTRATIVE AND SAVINGS PROVISIONS
Titles I and II of Pub. L. 87–456, May 24, 1962, 76 Stat.
72–75, as amended by Pub. L. 87–794, title II, § 257(g),
Oct. 11, 1962, 76 Stat. 882; Pub. L. 100–418, title I,
§ 1213(b), Aug. 23, 1988, 102 Stat. 1155, provided for adoption of Revised Tariff Schedules of the United States
and administrative and saving provisions.

§ 1202. Harmonized Tariff Schedule
PUBLICATION OF HARMONIZED TARIFF SCHEDULE
The Harmonized Tariff Schedule of the United States
is not published in the Code. A current version of the
Harmonized Tariff Schedule is maintained and published periodically by the United States International
Trade Commission and is available at their website and
for sale by the Superintendent of Documents, U.S. Government Publishing Office, Washington, D.C. 20402.
REFERENCE TO TARIFF SCHEDULES TO BE TREATED AS
REFERENCE TO HARMONIZED TARIFF SCHEDULE
Reference in any law to ‘‘Tariff Schedules of the
United States’’, ‘‘the Tariff Schedules’’, ‘‘such Schedules’’, and any other general reference to the old Schedules to be treated as reference to Harmonized Tariff
Schedule, see section 3012 of this title.

SUBTITLE II—SPECIAL PROVISIONS
PART I—MISCELLANEOUS
§ 1301. Repealed. Apr. 30, 1946, ch. 244, title V,
§ 511(1), 60 Stat. 158
Section, act June 17, 1930, ch. 497, title III, § 301, 46
Stat. 685, related to duties and taxes on Philippine articles coming to the United States and United States articles imported into the Philippine Islands. Subject
matter is covered by Philippine Trade Act of 1946 (see
Short Title note set out under section 1354 of Title 22,
Foreign Relations and Intercourse).
EFFECTIVE DATE OF REPEAL
Repeal effective May 1, 1946, see section 512 of act
Apr. 30, 1946, set out as an Effective Date note under
section 1354 of Title 22, Foreign Relations and Intercourse.

§ 1301a. Repealed. Pub. L. 87–456,
§ 301(a), May 24, 1962, 76 Stat. 75

title

III,

Section, act June 17, 1930, ch. 497, title III, § 301, as
added Sept. 1, 1954, ch. 1213, title IV, § 401, 68 Stat. 1139,
related to rates of duty upon articles coming into the
United States from its insular possessions.

§ 1302. Omitted
CODIFICATION
Section, acts June 17, 1930, ch. 497, title III, § 302, 46
Stat. 686; May 17, 1932, ch. 190, 47 Stat. 158, was incorporated as section 3361(b) of the Internal Revenue Code
of 1939. See section 7653 of Title 26, Internal Revenue
Code.

§ 1303. Repealed. Pub. L. 103–465, title II, § 261(a),
Dec. 8, 1994, 108 Stat. 4908
Section, acts June 17, 1930, ch. 497, title III, § 303, 46
Stat. 687; Jan. 3, 1975, Pub. L. 93–618, title III, § 331(a),
88 Stat. 2049; Apr. 3, 1979, Pub. L. 96–6, § 1, 93 Stat. 10;
July 26, 1979, Pub. L. 96–39, title I, §§ 103, 105(a), 93 Stat.
190, 193, provided for the levy of countervailing duties.
EFFECTIVE DATE OF REPEAL
Pub. L. 103–465, title II, § 261(a), Dec. 8, 1994, 108 Stat.
4908, provided that this section is repealed ‘‘effective on
the effective date of this title [Jan. 1, 1995, see Effective
Date of 1994 Amendment note set out under section 1671
of this title]’’.
SAVINGS PROVISION
Pub. L. 103–465, title II, § 261(b), (c), Dec. 8, 1994, 108
Stat. 4908, 4909, provided that:
‘‘(b) SAVINGS PROVISIONS.—
‘‘(1) CONTINUING EFFECT OF LEGAL DOCUMENTS.—All
orders, determinations, and other administrative actions—
‘‘(A) which have been issued pursuant to an investigation conducted under section 303 of the Tariff
Act of 1930 [19 U.S.C. 1303], and
‘‘(B) which are in effect on the effective date of
this title [Jan. 1, 1995, see Effective Date of 1994
Amendment note set out under section 1671 of this
title], or were final before such date and are to become effective on or after such date,
shall continue in effect according to their terms until
modified, terminated, superseded, set aside, or revoked in accordance with law by the administering
authority, the International Trade Commission, or a
court of competent jurisdiction, or by operation of
law. Except as provided in paragraph (3), such orders
or determinations shall be subject to review under
section 751 of the Tariff Act of 1930 [19 U.S.C. 1675]
and, to the extent applicable, investigation under section 753 of such Act [19 U.S.C. 1675b] (as added by this
title).
‘‘(2) PROCEEDINGS NOT AFFECTED.—The provisions of
subsection (a) shall not affect any proceedings, including notices of proposed rulemaking, pending before the administering authority or the International
Trade Commission on the effective date of this title
with respect to such section 303 [19 U.S.C. 1303]. Orders shall be issued in such proceedings, appeals shall
be taken therefrom, and payments shall be made pursuant to such orders, in accordance with such section
303 as in effect on the day before the effective date of
this title and, except as provided in paragraph (3),
shall be subject to review under section 751 of the
Tariff Act of 1930 [19 U.S.C. 1675] and, to the extent
applicable, investigation under section 753 of such
Act [19 U.S.C. 1675b]. Orders issued in any such proceedings shall continue in effect until modified, terminated, superseded, set aside, or revoked in accordance with law by the administering authority, a
court of competent jurisdiction, or by operation of
law. Nothing in this section shall be deemed to pro-

§ 1304

TITLE 19—CUSTOMS DUTIES

hibit the discontinuance or modification of any such
proceeding under the same terms and conditions and
to the same extent that such proceeding could have
been discontinued or modified if this section had not
been enacted.
‘‘(3) SUITS NOT AFFECTED.—The provisions of subsection (a) shall not affect the review pursuant to
section 516A of the Tariff Act of 1930 [19 U.S.C. 1516a]
of a countervailing duty order issued pursuant to an
investigation conducted under section 303 of such Act
[19 U.S.C. 1303] or a review of a countervailing duty
order issued under section 751 of such Act [19 U.S.C.
1675], if such review is pending or the time for filing
such review has not expired on the effective date of
this title.
‘‘(c) DEFINITION OF ADMINISTERING AUTHORITY.—For
purposes of this section, the term ‘administering authority’ has the meaning given such term by section
771(1) of the Tariff Act of 1930 [19 U.S.C. 1677(1)].’’
REFERENCES TO FORMER SECTION 1303
Pub. L. 103–465, title II, § 261(d)(1)(C), Dec. 8, 1994, 108
Stat. 4910, provided that: ‘‘Any reference to section 303
[19 U.S.C. 1303] in any other Federal law, Executive
order, rule, or regulation shall be treated as a reference
to section 303 of the Tariff Act of 1930 as in effect on
the day before the effective date of title II of this Act
[Jan. 1, 1995, see Effective Date of 1994 Amendment note
set out under section 1671 of this title].’’
References to section 1303 in chapter 4 of this title defined to mean section 1303 as in effect on the day before
Jan. 1, 1995, see section 1677(26) of this title.

§ 1304. Marking of imported articles and containers
(a) Marking of articles
Except as hereinafter provided, every article
of foreign origin (or its container, as provided in
subsection (b) hereof) imported into the United
States shall be marked in a conspicuous place as
legibly, indelibly, and permanently as the nature of the article (or container) will permit in
such manner as to indicate to an ultimate purchaser in the United States the English name of
the country of origin of the article. The Secretary of the Treasury may by regulations—
(1) Determine the character of words and
phrases or abbreviations thereof which shall
be acceptable as indicating the country of origin and prescribe any reasonable method of
marking, whether by printing, stenciling,
stamping, branding, labeling, or by any other
reasonable method, and a conspicuous place on
the article (or container) where the marking
shall appear;
(2) Require the addition of any other words
or symbols which may be appropriate to prevent deception or mistake as to the origin of
the article or as to the origin of any other article with which such imported article is usually combined subsequent to importation but
before delivery to an ultimate purchaser; and
(3) Authorize the exception of any article
from the requirements of marking if—
(A) Such article is incapable of being
marked;
(B) Such article cannot be marked prior to
shipment to the United States without injury;
(C) Such article cannot be marked prior to
shipment to the United States, except at an
expense economically prohibitive of its importation;
(D) The marking of a container of such article will reasonably indicate the origin of
such article;

Page 62

(E) Such article is a crude substance;
(F) Such article is imported for use by the
importer and not intended for sale in its imported or any other form;
(G) Such article is to be processed in the
United States by the importer or for his account otherwise than for the purpose of concealing the origin of such article and in such
manner that any mark contemplated by this
section would necessarily be obliterated, destroyed, or permanently concealed;
(H) An ultimate purchaser, by reason of
the character of such article or by reason of
the circumstances of its importation, must
necessarily know the country of origin of
such article even though it is not marked to
indicate its origin;
(I) Such article was produced more than
twenty years prior to its importation into
the United States;
(J) Such article is of a class or kind with
respect to which the Secretary of the Treasury has given notice by publication in the
weekly Treasury Decisions within two years
after July 1, 1937, that articles of such class
or kind were imported in substantial quantities during the five-year period immediately preceding January 1, 1937, and were
not required during such period to be
marked to indicate their origin: Provided,
That this subdivision shall not apply after
September 1, 1938, to sawed lumber and timbers, telephone, trolley, electric-light, and
telegraph poles of wood, and bundles of shingles; but the President is authorized to suspend the effectiveness of this proviso if he
finds such action required to carry out any
trade agreement entered into under the authority of sections 1351, 1352, 1353, 1354 of this
title, as extended; or
(K) Such article cannot be marked after
importation except at any expense which is
economically prohibitive, and the failure to
mark the article before importation was not
due to any purpose of the importer, producer, seller, or shipper to avoid compliance
with this section.
(b) Marking of containers
Whenever an article is excepted under subdivision (3) of subsection (a) of this section from the
requirements of marking, the immediate container, if any, of such article, or such other container or containers of such article as may be
prescribed by the Secretary of the Treasury,
shall be marked in such manner as to indicate
to an ultimate purchaser in the United States
the English name of the country of origin of
such article, subject to all provisions of this section, including the same exceptions as are applicable to articles under subdivision (3) of subsection (a). If articles are excepted from marking requirements under clause (F), (G), or (H) of
subdivision (3) of subsection (a) of this section,
their usual containers shall not be subject to the
marking requirements of this section. Usual
containers in use as such at the time of importation shall in no case be required to be marked to
show the country of their own origin.
(c) Marking of certain pipe and fittings
(1) Except as provided in paragraph (2), no exception may be made under subsection (a)(3)

Page 63

TITLE 19—CUSTOMS DUTIES

with respect to pipes of iron, steel, or stainless
steel, to pipe fittings of steel, stainless steel,
chrome-moly steel, or cast and malleable iron
each of which shall be marked with the English
name of the country of origin by means of die
stamping, cast-in-mold lettering, etching, engraving, or continuous paint stenciling.
(2) If, because of the nature of an article, it is
technically or commercially infeasible to mark
it by one of the five methods specified in paragraph (1), the article may be marked by an
equally permanent method of marking or, in the
case of small diameter pipe, tube, and fittings,
by tagging the containers or bundles.
(d) Marking of compressed gas cylinders
No exception may be made under subsection
(a)(3) with respect to compressed gas cylinders
designed to be used for the transport and storage
of compressed gases whether or not certified
prior to exportation to have been made in accordance with the safety requirements of sections 178.36 through 178.68 of title 49, Code of
Federal Regulations, each of which shall be
marked with the English name of the country of
origin by means of die stamping, molding, etching, raised lettering, or an equally permanent
method of marking.
(e) Marking of certain castings
No exception may be made under subsection
(a)(3) with respect to inlet frames, tree and
trench grates, lampposts, lamppost bases, cast
utility poles, bollards, hydrants, utility boxes,
manhole rings or frames, covers, and assemblies
thereof each of which shall be marked on the top
surface with the English name of the country of
origin by means of die stamping, cast-in-mold
lettering, etching, engraving, or an equally permanent method of marking in a location such
that it will remain visible after installation.
(f) Marking of certain coffee and tea products
The marking requirements of subsections (a)
and (b) shall not apply to articles described in
subheadings 0901.21, 0901.22, 0902.10, 0902.20,
0902.30, 0902.40, 2101.10, and 2101.20 of the Harmonized Tariff Schedule of the United States, as
in effect on January 1, 1995.
(g) Marking of spices
The marking requirements of subsections (a)
and (b) shall not apply to articles provided for
under subheadings 0904.11, 0904.12, 0904.20, 0905.00,
0906.10, 0906.20, 0907.00, 0908.10, 0908.20, 0908.30,
0909.10, 0909.20, 0909.30, 0909.40, 0909.50, 0910.10,
0910.20, 0910.30, 0910.40, 0910.50, 0910.91, 0910.99,
1106.20, 1207.40, 1207.50, 1207.91, 1404.90, and 3302.10,
and items classifiable in categories 0712.90.60,
0712.90.8080, 1209.91.2000, 1211.90.2000, 1211.90.8040,
1211.90.8050, 1211.90.8090, 2006.00.3000, 2918.13.2000,
3203.00.8000,
3301.90.1010,
3301.90.1020,
and
3301.90.1050 of the Harmonized Tariff Schedule of
the United States, as in effect on January 1,
1995.
(h) Marking of certain silk products
The marking requirements of subsections (a)
and (b) shall not apply either to—
(1) articles provided for in subheading
6214.10.10 of the Harmonized Tariff Schedule of
the United States, as in effect on January 1,
1997; or

§ 1304

(2) articles provided for in heading 5007 of
the Harmonized Tariff Schedule of the United
States as in effect on January 1, 1997.
(i) Additional duties for failure to mark
If at the time of importation any article (or
its container, as provided in subsection (b) hereof) is not marked in accordance with the requirements of this section, and if such article is
not exported or destroyed or the article (or its
container, as provided in subsection (b) hereof)
marked after importation in accordance with
the requirements of this section (such exportation, destruction, or marking to be accomplished under customs supervision prior to the
liquidation of the entry covering the article, and
to be allowed whether or not the article has remained in continuous customs custody), there
shall be levied, collected, and paid upon such article a duty of 10 per centum ad valorem, which
shall be deemed to have accrued at the time of
importation, shall not be construed to be penal,
and shall not be remitted wholly or in part nor
shall payment thereof be avoidable for any
cause. Such duty shall be levied, collected, and
paid in addition to any other duty imposed by
law and whether or not the article is exempt
from the payment of ordinary customs duties.
The compensation and expenses of customs officers and employees assigned to supervise the exportation, destruction, or marking to exempt
articles from the application of the duty provided for in this subsection shall be reimbursed
to the Government by the importer.
(j) Delivery withheld until marked
No imported article held in customs custody
for inspection, examination, or appraisement
shall be delivered until such article and every
other article of the importation (or their containers), whether or not released from customs
custody, shall have been marked in accordance
with the requirements of this section or until
the amount of duty estimated to be payable
under subsection (i) of this section has been deposited. Nothing in this section shall be construed as excepting any article (or its container)
from the particular requirements of marking
provided for in any other provision of law.
(k) Treatment of goods of NAFTA country
(1) Application of section
In applying this section to an article that
qualifies as a good of a NAFTA country (as defined in section 3301(4) of this title) under the
regulations issued by the Secretary to implement Annex 311 of the North American Free
Trade Agreement—
(A) the exemption under subsection
(a)(3)(H) shall be applied by substituting
‘‘reasonably know’’ for ‘‘necessarily know’’;
(B) the Secretary shall exempt the good
from the requirements for marking under
subsection (a) if the good—
(i) is an original work of art, or
(ii) is provided for under subheading
6904.10, heading 8541, or heading 8542 of the
Harmonized Tariff Schedule of the United
States; and
(C) subsection (b) does not apply to the
usual container of any good described in sub-

§ 1304

TITLE 19—CUSTOMS DUTIES

section (a)(3)(E) or (I) or subparagraph (B)(i)
or (ii) of this paragraph.
(2) Petition rights of NAFTA exporters and
producers regarding marking determinations
(A) Definitions
For purposes of this paragraph:
(i) The term ‘‘adverse marking decision’’
means a determination by the Customs
Service which an exporter or producer of
merchandise believes to be contrary to
Annex 311 of the North American Free
Trade Agreement.
(ii) A person may not be treated as the
exporter or producer of merchandise regarding which an adverse marking decision was made unless such person—
(I) if claiming to be the exporter, is located in a NAFTA country and is required to maintain records in that country regarding exportations to NAFTA
countries; or
(II) if claiming to be the producer,
grows, mines, harvests, fishes, traps,
hunts, manufactures, processes, or assembles such merchandise in a NAFTA
country.
(B) Intervention or petition regarding adverse marking decisions
If the Customs Service makes an adverse
marking decision regarding any merchandise, the Customs Service shall, upon written request by the exporter or producer of
the merchandise, provide to the exporter or
producer a statement of the basis for the decision. If the exporter or producer believes
that the decision is not correct, it may intervene in any protest proceeding initiated
by the importer of the merchandise. If the
importer does not file a protest with regard
to the decision, the exporter or producer
may file a petition with the Customs Service
setting forth—
(i) a description of the merchandise; and
(ii) the basis for its claim that the merchandise should be marked as a good of a
NAFTA country.
(C) Effect of determination regarding decision
If, after receipt and consideration of a petition filed by an exporter or producer under
subparagraph (B), the Customs Service determines that the adverse marking decision—
(i) is not correct, the Customs Service
shall notify the petitioner of the determination and all merchandise entered, or
withdrawn from warehouse for consumption, more than 30 days after the date that
notice of the determination under this
clause is published in the weekly Custom
Bulletin shall be marked in conformity
with the determination; or
(ii) is correct, the Customs Service shall
notify the petitioner that the petition is
denied.
(D) Judicial review
For purposes of judicial review, the denial
of a petition under subparagraph (C)(ii) shall

Page 64

be treated as if it were a denial of a petition
of an interested party under section 1516 of
this title regarding an issue arising under
any of the preceding provisions of this section.
(l) Penalties
Any person who, with intent to conceal the information given thereby or contained therein,
defaces, destroys, removes, alters, covers, obscures, or obliterates any mark required under
the provisions of this chapter shall—
(1) upon conviction for the first violation of
this subsection, be fined not more than
$100,000, or imprisoned for not more than 1
year, or both; and
(2) upon conviction for the second or any
subsequent violation of this subsection, be
fined not more than $250,000, or imprisoned for
not more than 1 year, or both.
(June 17, 1930, ch. 497, title III, § 304, 46 Stat. 687;
June 25, 1938, ch. 679, § 3, 52 Stat. 1077; Aug. 8,
1953, ch. 397, § 4(c), 67 Stat. 509; Pub. L. 98–573,
title II, § 207, Oct. 30, 1984, 98 Stat. 2976; Pub. L.
99–514, title XVIII, § 1888(1), Oct. 22, 1986, 100
Stat. 2924; Pub. L. 100–418, title I, § 1907(a)(1),
Aug. 23, 1988, 102 Stat. 1314; Pub. L. 103–182, title
II, § 207(a), Dec. 8, 1993, 107 Stat. 2096; Pub. L.
104–295, § 14(a), (b), Oct. 11, 1996, 110 Stat. 3521,
3522; Pub. L. 106–36, title II, § 2423(a), (b), June 25,
1999, 113 Stat. 180; Pub. L. 114–125, title IX,
§ 917(a), Feb. 24, 2016, 130 Stat. 279.)
REFERENCES IN TEXT
The Harmonized Tariff Schedule of the United States,
referred to in subsecs. (f) to (h) and (k)(1)(B)(ii), is not
set out in the Code. See Publication of Harmonized
Tariff Schedule note set out under section 1202 of this
title.
PRIOR PROVISIONS
Provisions dealing with the subject matter of this
section and former section 133 of this title were contained in act Oct. 3, 1913, ch. 16, § IV, F, subsecs. 1 and
2, 38 Stat. 194, superseding similar provisions of previous tariff acts. Those subsections were superseded by
act Sept. 21, 1922, ch. 356, title III, § 304(a), 42 Stat. 947,
and repealed by § 321 of that act. Section 304(a) of the
act of 1922 was superseded by section 304 of act June 17,
1930, comprising this section, and repealed by section
651(a)(1) of the 1930 act.
AMENDMENTS
2016—Subsec. (e). Pub. L. 114–125, § 917(a)(3), inserted
before period at end ‘‘in a location such that it will remain visible after installation’’.
Pub. L. 114–125, § 917(a)(2), which directed insertion of
‘‘inlet frames, tree and trench grates, lampposts, lamppost bases, cast utility poles, bollards, hydrants, utility
boxes,’’ before ‘‘manhole rings,’’, was executed by making the insertion before ‘‘manhole rings or frames,’’ to
reflect the probable intent of Congress.
Pub. L. 114–125, § 917(a)(1), substituted ‘‘castings’’ for
‘‘manhole rings or frames, covers, and assemblies
thereof’’ in heading.
1999—Subsecs. (h), (i). Pub. L. 106–36, § 2423(a), added
subsec. (h) and redesignated former subsec. (h) as (i).
Former subsec. (i) redesignated (j).
Subsec. (j). Pub. L. 106–36, § 2423(a)(1), (b), redesignated subsec. (i) as (j) and substituted ‘‘subsection (i)’’
for ‘‘subsection (h)’’. Former subsec. (j) redesignated
(k).
Subsecs. (k), (l). Pub. L. 106–36, § 2423(a)(1), redesignated subsecs. (j) and (k) as (k) and (l), respectively.
1996—Subsecs. (f) to (h). Pub. L. 104–295, § 14(a), added
subsecs. (f) and (g) and redesignated former subsec. (f)

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TITLE 19—CUSTOMS DUTIES

as (h). Former subsecs. (g) and (h) redesignated (i) and
(j), respectively.
Subsec. (i). Pub. L. 104–295, § 14(a)(1), (b), redesignated
subsec. (g) as (i) and substituted ‘‘subsection (h) of this
section’’ for ‘‘subsection (f) of this section’’.
Subsecs. (j), (k). Pub. L. 104–295, § 14(a)(1), redesignated subsecs. (h) and (i) as (j) and (k), respectively.
1993—Subsec. (c)(1). Pub. L. 103–182, § 207(a)(1), substituted ‘‘engraving, or continuous paint stenciling’’
for ‘‘or engraving’’.
Subsec. (c)(2). Pub. L. 103–182, § 207(a)(2), substituted
‘‘five methods’’ for ‘‘four methods’’ and struck out
‘‘such as paint stenciling’’ after ‘‘method of marking’’.
Subsec. (e). Pub. L. 103–182, § 207(a)(3), substituted
‘‘engraving, or an equally permanent method of marking’’ for ‘‘or engraving’’.
Subsecs. (h), (i). Pub. L. 103–182, § 207(a)(4), (5), added
subsec. (h) and redesignated former subsec. (h) as (i).
1988—Subsec. (h). Pub. L. 100–418 amended subsec. (h)
generally. Prior to amendment, subsec. (h) read as follows: ‘‘If any person shall, with intent to conceal the
information given thereby or contained therein, deface,
destroy, remove, alter, cover, obscure, or obliterate any
mark required under the provisions of this chapter, he
shall, upon conviction, be fined not more than $5,000 or
imprisoned not more than one year, or both.’’
1986—Subsec. (c). Pub. L. 99–514 substituted ‘‘(1) Except as provided in paragraph (2), no’’ for ‘‘No’’ and
added par. (2).
1984—Subsecs. (c) to (h). Pub. L. 98–573 added subsecs.
(c) to (e), redesignated former subsecs. (c) to (e) as (f)
to (h), respectively, and in subsec. (g), as redesignated,
substituted ‘‘subsection (f) of this section’’ for ‘‘subsection (c) of this section’’.
1953—Subsec. (a)(3)(K). Act Aug. 8, 1953, added cl. (K).
1938—Act June 25, 1938, amended section generally.
EFFECTIVE DATE OF 2016 AMENDMENT
Pub. L. 114–125, title IX, § 917(b), Feb. 24, 2016, 130 Stat.
279, provided that: ‘‘The amendments made by subsection (a) [amending this section] take effect on the
date of the enactment of this Act [Feb. 24, 2016] and
apply with respect to the importation of castings described in such amendments on or after the date that
is 180 days after such date of enactment.’’
EFFECTIVE DATE OF 1999 AMENDMENT
Pub. L. 106–36, title II, § 2423(c), June 25, 1999, 113 Stat.
180, provided that: ‘‘The amendments made by this section [amending this section] apply to goods entered, or
withdrawn from warehouse for consumption, on or
after the date of the enactment of this Act [June 25,
1999].’’
EFFECTIVE DATE OF 1996 AMENDMENT
Pub. L. 104–295, § 14(c), Oct. 11, 1996, 110 Stat. 3522, provided that: ‘‘The amendments made by this section
[amending this section] apply to goods entered, or
withdrawn from warehouse for consumption, on or
after the date of the enactment of this Act [Oct. 11,
1996].’’
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by Pub. L. 103–182 effective on the date
the North American Free Trade Agreement enters into
force with respect to the United States [Jan. 1, 1994],
see section 213(b) of Pub. L. 103–182, set out as an Effective Date note under section 3331 of this title.
EFFECTIVE DATE OF 1988 AMENDMENT
Pub. L. 100–418, title I, § 1907(a)(2), Aug. 23, 1988, 102
Stat. 1314, provided that:
‘‘(A) The amendment made by paragraph (1) [amending this section] applies with respect to acts committed
on or after the date of the enactment of this Act [Aug.
23, 1988].
‘‘(B) The conviction of a person under section 304(h)
of the Tariff Act of 1930 [19 U.S.C. 1304(h)] for an act
committed before the date of the enactment of this Act

§ 1304

shall be disregarded for purposes of applying paragraph
(2) of such subsection (as added by the amendment
made by paragraph (1) of this subsection[)].’’
EFFECTIVE DATE OF 1984 AMENDMENT
Pub. L. 98–573, title II, § 214, Oct. 30, 1984, 98 Stat. 2988,
provided that:
‘‘(a) For purposes of this section, the term ‘15th day’
means the 15th day after the date of the enactment of
this Act [Oct. 30, 1984].
‘‘(b) Except as provided in subsections (c), (d), and (e),
the amendments made by this title [enacting sections
58b, 1339, and 1627a of this title, amending sections 81c,
81o, 1313, 1330, 1431, 1498, 1555, 2192, 2251, 2253, and 2703 of
this title, section 925 of Title 18, Crimes and Criminal
Procedure, and section 162 of Title 26, Internal Revenue
Code, and enacting provisions set out as notes under
sections 2, 81c, 81o, and 1339 of this title, and section 162
of Title 26] shall take effect on the 15th day.
‘‘(c)(1) The amendment made by section 204 [amending section 1441 of this title] shall apply with respect to
vessels returning from the British Virgin Islands on or
after the 15th day.
‘‘(2) The amendments made by section 207 [amending
this section] shall apply with respect to articles entered, or withdrawn from warehouse for consumption,
on or after the 15th day; except for such of those articles that, on or before the 15th day, had been taken on
board for transit to the customs territory of the United
States.
‘‘(3)(A) The amendment made by section 208 [amending section 1466 of this title] shall apply with respect to
entries made in connection with arrivals of vessels on
or after the 15th day.
‘‘(B) Upon request therefor filed with the customs officer concerned on or before the 90th day after the date
of the enactment of this Act [Oct. 30, 1984], any entry
in connection with the arrival of a vessel used primarily for transporting passengers or property—
‘‘(i) made before the 15th day but not liquidated as
of January 1, 1983, or
‘‘(ii) made before the 15th day but which is the subject of an action in a court of competent jurisdiction
on September 19, 1983, and
‘‘(iii) with respect to which there would have been
no duty if the amendment made by section 208 applied to such entry,
shall, notwithstanding the provisions of section 514 of
the Tariff Act of 1930 (19 U.S.C. 1514) or any other provision of law, be liquidated or reliquidated as though
such entry had been made on the 15th day.
‘‘(4) The amendments made by section 209 [enacting
section 1484a of this title and amending section 1202 of
this title] shall apply with respect to articles launched
into space from the customs territory of the United
States on or after January 1, 1985.
‘‘(5)(A) The amendment made by section 210(a)
[amending section 1505 of this title] shall take effect on
the 30th day after the date of the enactment of this Act
[Oct. 30, 1984].
‘‘(B) The amendment made by section 210(b) [amending section 1520 of this title] shall apply with respect to
determinations made or ordered on or after the date of
the enactment of this Act [Oct. 30, 1984].
‘‘(d)(1) The amendments made by section 212 [amending sections 1520, 1564, and 1641 of this title and sections
1581, 1582, 2631, 2636, 2640, and 2643 of Title 28, Judiciary
and Judicial Procedure] shall take effect upon the close
of the 180th day following the date of the enactment of
this Act [Oct. 30, 1984] with the following exceptions:
‘‘(A) Section 641(c)(1)(B) and section 641(c)(2) of the
Tariff Act of 1930, as added by such section [19 U.S.C.
1641(c)(1)(B), (2)], shall take effect three years after
the date of the enactment of this Act [Oct. 30, 1984].
‘‘(B) The amendments made to the Tariff Act of 1930
by subsection (c) of section 212 [no subsec. (c) of section 212 was enacted] shall take effect on such date of
enactment [Oct. 30, 1984].
‘‘(2) A license in effect on the date of enactment of
this Act [Oct. 30, 1984] under section 641 of the Tariff

§ 1304a

TITLE 19—CUSTOMS DUTIES

Act of 1930 (as in effect before such date of enactment)
shall continue in force as a license to transact customs
business as a customs broker, subject to all the provisions of section 212 and such licenses shall be accepted
as permits for the district or districts covered by that
license.
‘‘(3) Any proceeding for revocation or suspension of a
license instituted under section 641 of the Tariff Act of
1930 before the date of the enactment of this Act [Oct.
30, 1984] shall continue and be governed by the law in
effect at the time the proceeding was instituted.
‘‘(4) If any provision of section 212 or its application
to any person or circumstances is held invalid, it shall
not affect the validity of the remaining provisions or
their application to any other person or circumstances.
‘‘(e) The amendments made by section 213 [enacting
sections 1589a, 1613b, and 1616a of this title, amending
sections 1602, 1605, 1606, 1607, 1608, 1609, 1610, 1611, 1612,
1613, 1614, 1615, 1618, and 1619 of this title and repealing
section 7607 of Title 26, Internal Revenue Code] shall
take effect October 15, 1984.’’
EFFECTIVE DATE OF 1953 AMENDMENTS, ENACTMENTS,
AND REPEALS
Act Aug. 8, 1953, ch. 397, § 1, 67 Stat. 507, provided that
such act [see Short Title of 1953 Amendment note set
out under section 1654 of this title] 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 such sections.
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.
SAVINGS PROVISION
Act Aug. 8, 1953, ch. 397, § 23, 67 Stat. 521, provided:
‘‘Except as may be otherwise provided for in this Act
[see Short Title of 1953 Amendment note set out under
section 1654 of this title], 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.’’
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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 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

Page 66

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 and employees, referred to in
text, were under Department of the Treasury.
MARKING REQUIREMENTS FOR ARTICLES QUALIFYING AS
GOODS OF NAFTA COUNTRY
Pub. L. 103–182, title II, § 207(b), Dec. 8, 1993, 107 Stat.
2097, provided that: ‘‘Articles that qualify as goods of a
NAFTA country under regulations issued by the Secretary in accordance with Annex 311 of the Agreement
[North American Free Trade Agreement] are exempt
from the marking requirements promulgated by the
Secretary of the Treasury under section 1907(c) of the
Omnibus Trade and Competitiveness Act of 1988 (Public
Law 100–418 [102 Stat. 1315]), but are subject to the requirements of section 304 of the Tariff Act of 1930 (19
U.S.C. 1304).’’
PLAN AMENDMENTS NOT REQUIRED UNTIL
JANUARY 1, 1989
For provisions directing that if any amendments
made by subtitle A or subtitle C of title XI [§§ 1101–1147
and 1171–1177] or title XVIII [§§ 1801–1899A] of Pub. L.
99–514 require an amendment to any plan, such plan
amendment shall not be required to be made before the
first plan year beginning on or after Jan. 1, 1989, see
section 1140 of Pub. L. 99–514, as amended, set out as a
note under section 401 of Title 26, Internal Revenue
Code.

§ 1304a. Technical assistance to U.S. Customs and
Border Protection
The Secretary of Agriculture shall make
available to U.S. Customs and Border Protection
technical assistance related to the identification of produce represented as grown in the
United States when it is not in fact grown in the
United States.
(Pub. L. 113–79, title XII, § 12309(a), Feb. 7, 2014,
128 Stat. 991.)
CODIFICATION
Section was enacted as part of the Agricultural Act
of 2014, and not as part of the Tariff Act of 1930 which
comprises this chapter.

§ 1305. Immoral articles; importation prohibited
(a) Prohibition of importation
All persons are prohibited from importing into
the United States from any foreign country any
book, pamphlet, paper, writing, advertisement,
circular, print, picture, or drawing containing
any matter advocating or urging treason or insurrection against the United States, or forcible
resistance to any law of the United States, or
containing any threat to take the life of or inflict bodily harm upon any person in the United
States, or any obscene book, pamphlet, paper,
writing, advertisement, circular, print, picture,
drawing, or other representation, figure, or
image on or of paper or other material, or any
cast, instrument, or other article which is obscene or immoral, or any drug or medicine or
any article whatever for causing unlawful abortion, or any lottery ticket, or any printed paper
that may be used as a lottery ticket, or any advertisement of any lottery. No such articles
whether imported separately or contained in
packages with other goods entitled to entry,
shall be admitted to entry; and all such articles
and, unless it appears to the satisfaction of the

Page 67

TITLE 19—CUSTOMS DUTIES

appropriate customs officer that the obscene or
other prohibited articles contained in the package were inclosed therein without the knowledge or consent of the importer, owner, agent, or
consignee, the entire contents of the package in
which such articles are contained, shall be subject to seizure and forfeiture as hereinafter provided: Provided, That the drugs hereinbefore
mentioned, when imported in bulk and not put
up for any of the purposes hereinbefore specified, are excepted from the operation of this subdivision: Provided further, That the Secretary of
the Treasury may, in his discretion, admit the
so-called classics or books of recognized and established literary or scientific merit, but may,
in his discretion, admit such classics or books
only when imported for noncommercial purposes: Provided further, That effective January 1,
1993, this section shall not apply to any lottery
ticket, printed paper that may be used as a lottery ticket, or advertisement of any lottery,
that is printed in Canada for use in connection
with a lottery conducted in the United States.
(b) 1 Enforcement procedures
Upon the appearance of any such book or matter at any customs office, the same shall be
seized and held by the appropriate customs officer to await the judgment of the district court
as hereinafter provided; and no protest shall be
taken to the United States Court of International Trade from the decision of such customs officer. Upon the seizure of such book or
matter, such customs officer shall transmit information thereof to the United States attorney
of the district in which is situated either—
(1) the office at which such seizure took
place; or
(2) the place to which such book or matter is
addressed;
and the United States attorney shall institute
proceedings in the district court for the forfeiture, confiscation, and destruction of the book or
matter seized. Upon the adjudication that such
book or matter thus seized is of the character
the entry of which is by this section prohibited,
it shall be ordered destroyed and shall be destroyed. Upon adjudication that such book or
matter thus seized is not of the character the
entry of which is by this section prohibited, it
shall not be excluded from entry under the provisions of this section.
In any such proceeding any party in interest
may upon demand have the facts at issue determined by a jury and any party may have an appeal or the right of review as in the case of ordinary actions or suits.
(c) 1 Institution of forfeiture proceedings
Notwithstanding the provisions of subsections
(a) and (b), whenever a customs officer discovers
any obscene material after such material has
been imported or brought into the United
States, or attempted to be imported or brought
into the United States, he may refer the matter
to the United States attorney for the institution
of forfeiture proceedings under this section.
Such proceedings shall begin no more than 30
1 So in original. Two subsecs. (b) and (c) have been enacted.
Second subsecs. (b) and (c) probably should be designated (e) and
(f), respectively.

§ 1305

days after the time the material is seized; except that no seizure or forfeiture shall be invalidated for delay if the claimant is responsible for
extending the action beyond the allowable time
limits or if proceedings are postponed pending
the consideration of constitutional issues.
(d) Stay of forfeiture proceedings
Upon motion of the United States, a court
shall stay such civil forfeiture proceedings commenced under this section pending the completion of any related criminal matter.
(b) 1 Coordination of forfeiture proceedings with
criminal proceedings
(1) Notwithstanding subsection (a), whenever
the Customs Service is of the opinion that
criminal prosecution would be appropriate or
that further criminal investigation is warranted
in connection with allegedly obscene material
seized at the time of entry, the appropriate customs officer shall immediately transmit information concerning such seizure to the United
States Attorney 2 of the district of the addressee’s residence. No notice to the addressee or consignee concerning the seizure is required at the
time of such transmittal.
(2) Upon receipt of such information, such
United States attorney shall promptly determine whether in such attorney’s opinion the referral of the matter for forfeiture under this section would materially affect the Government’s
ability to conduct a criminal investigation with
respect to such seizure.
(3) If the United States attorney is of the opinion that no prejudice to such investigation will
result from such referral, such attorney shall
immediately so notify the Customs Service in
writing. The appropriate customs officer shall
immediately notify in writing the addressee or
consignee of the seizure and shall transmit information concerning such seizure to the United
States Attorney 2 of the district in which is situated the office at which such seizure has taken
place. The actions described in paragraphs (1)
through (3) of this subsection shall take place
within sufficient time to allow for the filing of
a forfeiture complaint within 14 days of the seizure unless the United States Attorney 2 of the
district of the addressee’s residence certifies in
writing and includes specific, articulable facts
demonstrating that the determination required
in paragraph (2) of this subsection could not be
made in sufficient time to comply with this
deadline. In such cases, the actions described in
paragraphs (1) through (3) of this subsection
shall take place within sufficient time to allow
for the filing of a forfeiture complaint within 21
days of seizure.
(4) If the United States attorney for the district of the addressee’s residence concludes that
material prejudice to such investigation will result from such referral, such United States attorney shall place on file, within 14 days of the
date of seizure, a dated certification stating
that it is the United States attorney’s judgment
that referral of the matter for forfeiture under
this section would materially affect the Government’s ability to conduct a criminal investigation with respect to the seizure. The certifi2 So

in original. Probably should not be capitalized.

§ 1305

TITLE 19—CUSTOMS DUTIES

cation shall set forth specific, articulable facts
demonstrating that withholding referral for forfeiture is necessary.
(5)(A) As soon as the circumstances change so
that withholding of referral for forfeiture is no
longer necessary for purposes of the criminal investigation, the United States attorney shall
immediately so notify the Customs Service in
writing and shall furnish a copy of the certification described in paragraph (4) above to the
Customs Service.
(B) In any matter referred to a United States
attorney for possible criminal prosecution
wherein subparagraph (5)(A) does not apply, the
United States attorney shall immediately notify
the Customs Service in writing concerning the
disposition of the matter, whether by institution of a prosecution or a letter of declination,
and shall also furnish a copy of the certification
described in paragraph (4) of this subsection to
the Customs Service.
(C) Upon receipt of the notification described
in subparagraph (A) or (B) of this paragraph, the
appropriate customs officer shall immediately
notify the addressee or consignee of the seizure
and shall transmit information concerning the
seizure, including a copy of the certification described in paragraph (4) above and a copy of the
notification described in subparagraph (A) or (B)
of this paragraph, to the United States attorney
of the district in which is situated the office at
which such seizure has taken place, who shall
institute forfeiture proceedings in accordance
with subsection (a) hereof within 14 days of the
date of the notification described in subparagraph (A) or (B) above. A copy of the certification described in paragraph (4) above and a
copy of the notification described in subparagraph (A) or (B) of this paragraph shall be affixed to the complaint for forfeiture.
(c) 1 Stay on motion
Upon motion of the United States, a court, for
good cause shown, shall stay civil forfeiture proceedings commenced under this section pending
the completion of any related criminal matter
whether in the same or in a different district.
(June 17, 1930, ch. 497, title III, § 305, 46 Stat. 688;
June 25, 1948, ch. 645, § 21, 62 Stat. 862; June 25,
1948, ch. 646, § 1, 62 Stat. 869; Pub. L. 91–271, title
III, § 301(a), June 2, 1970, 84 Stat. 287; Pub. L.
91–662, § 1, Jan. 8, 1971, 84 Stat. 1973; Pub. L.
96–417, title VI, § 601(2), Oct. 10, 1980, 94 Stat. 1744;
Pub. L. 100–418, title I, § 1901(a), Aug. 23, 1988, 102
Stat. 1312; Pub. L. 100–449, title II, § 206, Sept. 28,
1988, 102 Stat. 1864; Pub. L. 100–690, title VII,
§ 7522(e)[d], Nov. 18, 1988, 102 Stat. 4500.)
AMENDMENT OF SECTION
For termination of amendment by section
501(c) of Pub. L. 100–449, see Effective and Termination Dates of 1988 Amendment note below.
PRIOR PROVISIONS
Provisions in substantially the same language as
those in this section were made by act Oct. 3, 1913, ch.
16, § IV, subsections 1, 2, and 3, 38 Stat. 194, superseding
similar provisions of previous tariff acts. Those subsections were superseded by act Sept. 21, 1922, ch. 356,
title III, § 305, 42 Stat. 937, and repealed by section 321
of that act. Section 305 of act Sept. 21, 1922, was superseded by section 305 of act June 17, 1930, comprising this
section, and repealed by section 651(a)(1) of the 1930 act.

Page 68
AMENDMENTS

1988—Subsec. (a). Pub. L. 100–449 temporarily inserted
proviso at end of first par. directing that, ‘‘effective
January 1, 1993, this section shall not apply to any lottery ticket, printed paper that may be used as a lottery
ticket, or advertisement of any lottery, that is printed
in Canada for use in connection with a lottery conducted in the United States’’. See Effective and Termination Dates of 1988 Amendment note below.
Pub. L. 100–418, § 1901(a)(1), designated second par. of
subsec. (a) as subsec. (b) ‘‘Enforcement procedures’’.
Subsec. (b). Pub. L. 100–690, § 7522(e), added subsec. (b)
relating to coordination of forfeiture proceedings with
criminal proceedings.
Pub. L. 100–418, § 1901(a)(1), (2), designated second par.
of subsec. (a) as subsec. (b) ‘‘Enforcement procedures’’
and amended second sentence generally. Prior to
amendment, second sentence read as follows: ‘‘Upon the
seizure of such book or matter such customs officer
shall transmit information thereof to the United States
attorney of the district in which is situated the office
at which such seizure has taken place, who shall institute proceedings in the district court for the forfeiture,
confiscation, and destruction of the book or matter
seized.’’
Subsec. (c). Pub. L. 100–690, § 7522(e), added subsec. (c)
relating to stay on motion.
Pub. L. 100–418, § 1901(a)(3), added subsec. (c) relating
to institution of forfeiture proceedings.
Subsec. (d). Pub. L. 100–418 added subsec. (d) relating
to stay of forfeiture proceedings.
1980—Subsec. (a). Pub. L. 96–417, in second undesignated par., redesignated the United States Customs
Court as the United States Court of International
Trade.
1971—Subsec. (a). Pub. L. 91–662 struck out ‘‘for the
prevention of conception or’’ before ‘‘for causing unlawful abortion’’.
1970—Subsec. (a). Pub. L. 91–271 substituted references to the appropriate customs officer for references to the collector wherever appearing.
1948—Subsec. (b). Act June 25, 1948, eff. Sept. 1, 1948,
repealed subsec. (b) which related to penalties against
government officers. See section 552 of Title 18, Crimes
and Criminal Procedure.
CHANGE OF NAME
Act June 25, 1948, eff. Sept. 1, 1948, substituted
‘‘United States attorney’’ for ‘‘district attorney’’. See
section 541 of Title 28, Judiciary and Judicial Procedure, and Historical and Revision Notes thereunder.
EFFECTIVE AND TERMINATION DATES OF 1988
AMENDMENT
Amendment by Pub. L. 100–449 effective on date the
United States-Canada Free-Trade Agreement enters
into force (Jan. 1, 1989), and to cease to have effect on
date Agreement ceases to be in force, see section 501(a),
(c) of Pub. L. 100–449, set out in a note under section
2112 of this title.
Pub. L. 100–418, title I, § 1901(b), Aug. 23, 1988, 102 Stat.
1312, provided that: ‘‘The amendments made by subsection (a) [amending this section] apply with respect
to articles entered, or withdrawn from warehouse for
consumption, on or after the 15th day after the date of
the enactment of this Act [Aug. 23, 1988].’’
EFFECTIVE DATE OF 1980 AMENDMENT
Amendment by Pub. L. 96–417 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 a note under section 251 of
Title 28, Judiciary and Judicial Procedure.
EFFECTIVE DATE OF 1971 AMENDMENT
Amendment by Pub. L. 91–662 effective Jan. 9, 1971,
see section 7 of Pub. L. 91–662, set out as a note under
section 552 of Title 18, Crimes and Criminal Procedure.

Page 69

§ 1307

TITLE 19—CUSTOMS DUTIES
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
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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 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 officers, referred to in text, were
under Department of the Treasury.
IMPORTATION OF RU–486
Memorandum of President of the United States, Jan.
22, 1993, 58 F.R. 7459, provided:
Memorandum for the Secretary of Health and Human
Services
In Import Alert 66–47, the Food and Drug Administration (‘‘FDA’’) excluded the drug Mifepristine—commonly known as RU–486—from the list of drugs that individuals can import into the United States for their
‘‘personal use,’’ although the drugs have not yet been
approved for distribution by the FDA. (See FDA Regulatory Procedures Manual, Chapter 9–71.) Import Alert
66–47 effectively bans the importation into this Nation
of a drug that is used in other nations as a nonsurgical
means of abortion.
I am informed that in excluding RU–486 from the personal use importation exemption, the FDA appears to
have based its decision on factors other than an assessment of the possible health and safety risks of the
drug. Accordingly, I hereby direct that you promptly
instruct the FDA to determine whether there is sufficient evidence to warrant exclusion of RU–486 from the
list of drugs that qualify for the personal use importation exemption. Furthermore, if the FDA concludes
that RU–486 meets the criteria for the personal use importation exemption, I direct that you immediately
take steps to rescind Import Alert 66–47.
In addition, I direct that you promptly assess initiatives by which the Department of Health and Human
Services can promote the testing, licensing, and manufacturing in the United States of RU–486 or other
antiprogestins.
You are hereby authorized and directed to publish
this memorandum in the Federal Register.
WILLIAM J. CLINTON.

§ 1306. Repealed. Pub. L. 107–171, title
§ 10418(a)(5), May 13, 2002, 116 Stat. 507

X,

Section, June 17, 1930, ch. 497, title III, § 306, 46 Stat.
689; Pub. L. 85–867, Sept. 2, 1958, 72 Stat. 1685; Pub. L.
90–201, § 18, Dec. 15, 1967, 81 Stat. 600; Pub. L. 100–449,
title III, § 301(f)(5), Sept. 28, 1988, 102 Stat. 1869; Pub. L.
103–182, title III, § 361(d)(1), Dec. 8, 1993, 107 Stat. 2123;
Pub. L. 103–465, title IV, § 431(g), Dec. 8, 1994, 108 Stat.
4969, prohibited the importation of cattle, sheep, swine,
and meats in certain cases.

§ 1307. Convict-made goods; importation prohibited
All goods, wares, articles, and merchandise
mined, produced, or manufactured wholly or in
part in any foreign country by convict labor or/
and forced labor or/and indentured labor under
penal sanctions shall not be entitled to entry at
any of the ports of the United States, and the
importation thereof is hereby prohibited, and
the Secretary of the Treasury is authorized and
directed to prescribe such regulations as may be
necessary for the enforcement of this provision.
‘‘Forced labor’’, as herein used, shall mean all
work or service which is exacted from any person under the menace of any penalty for its nonperformance and for which the worker does not
offer himself voluntarily. For purposes of this
section, the term ‘‘forced labor or/and indentured labor’’ includes forced or indentured child
labor.
(June 17, 1930, ch. 497, title III, § 307, 46 Stat. 689;
Pub. L. 106–200, title IV, § 411(a), May 18, 2000, 114
Stat. 298; Pub. L. 114–125, title IX, § 910(a)(1),
Feb. 24, 2016, 130 Stat. 239.)
PRIOR PROVISIONS
Provisions in the same language as the provisions in
this section were made by act Oct. 3, 1913, ch. 16, § IV,
I, 38 Stat. 195, superseding similar provisions of previous tariff acts. That subdivision was superseded by
act Sept. 21, 1922, ch. 356, title III, § 307, 42 Stat. 937, and
repealed by section 321 of that act. Section 307 of act
Sept. 21, 1922, was superseded by section 307 of act June
17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act.
AMENDMENTS
2016—Pub. L. 114–125 struck out ‘‘The provisions of
this section relating to goods, wares, articles, and merchandise mined, produced, or manufactured by forced
labor or/and indentured labor, shall take effect on January 1, 1932; but in no case shall such provisions be applicable to goods, wares, articles, or merchandise so
mined, produced, or manufactured which are not
mined, produced, or manufactured in such quantities in
the United States as to meet the consumptive demands
of the United States.’’ after ‘‘enforcement of this provision.’’
2000—Pub. L. 106–200 inserted at end ‘‘For purposes of
this section, the term ‘forced labor or/and indentured
labor’ includes forced or indentured child labor.’’
EFFECTIVE DATE OF 2016 AMENDMENT
Pub. L. 114–125, title IX, § 910(a)(2), Feb. 24, 2016, 130
Stat. 239, provided that: ‘‘The amendment made by
paragraph (1) [amending this section] shall take effect
on the date that is 15 days after the date of the enactment of this Act [Feb. 24, 2016].’’
EFFECTIVE DATE OF 2000 AMENDMENT
Pub. L. 106–200, title IV, § 411(b), May 18, 2000, 114 Stat.
298, provided that: ‘‘The amendment made by this section [amending this section] shall take effect on the
date of the enactment of this Act [May 18, 2000].’’
PROHIBITION ON USE OF FUNDS TO PREVENT ENFORCEMENT OF BAN ON IMPORTATION OF CONVICT-MADE
GOODS
Pub. L. 108–90, title V, § 514, Oct. 1, 2003, 117 Stat. 1154,
provided that: ‘‘For fiscal year 2004 and thereafter,
none of the funds appropriated or otherwise made available to the Department of Homeland Security shall be
available for any activity or for paying the salary of
any Government employee where funding an activity or

§ 1308

TITLE 19—CUSTOMS DUTIES

paying a salary to a Government employee would result in a determination, regulation, or policy that
would prohibit the enforcement of section 307 of the
Tariff Act of 1930 (19 U.S.C. 1307).’’
PROHIBITION ON USE OF FUNDS TO ALLOW IMPORTATION
OF FORCED OR INDENTURED CHILD LABOR
Pub. L. 108–90, title V, § 515, Oct. 1, 2003, 117 Stat. 1154,
provided that: ‘‘For fiscal year 2004 and thereafter,
none of the funds appropriated or otherwise made available to the Department of Homeland Security may be
used to allow—
‘‘(1) the importation into the United States of any
good, ware, article, or merchandise mined, produced,
or manufactured by forced or indentured child labor,
as determined under section 307 of the Tariff Act of
1930 (19 U.S.C. 1307); or
‘‘(2) the release into the United States of any good,
ware, article, or merchandise on which there is in effect a detention order under such section 307 on the
basis that the good, ware, article, or merchandise
may have been mined, produced, or manufactured by
forced or indentured child labor.’’
REPORTING REQUIREMENT ON FORCED LABOR PRODUCTS
DESTINED FOR UNITED STATES MARKET
Pub. L. 105–261, div. C, title XXXVII, § 3702, Oct. 17,
1998, 112 Stat. 2275, provided that:
‘‘(a) REPORT TO CONGRESS.—Not later than 1 year
after the date of the enactment of this Act [Oct. 17,
1998], the Commissioner of Customs shall prepare and
transmit to the Congress a report on products made
with forced labor that are destined for the United
States market.
‘‘(b) CONTENTS OF REPORT.—The report under subsection (a) shall include information concerning the
following:
‘‘(1) The extent of the use of forced labor in manufacturing products destined for the United States
market.
‘‘(2) The volume of products made with forced labor,
destined for the United States market, that is in violation of section 307 of the Tariff Act of 1930 [19 U.S.C.
1307] or section 1761 of title 18, United States Code,
and is seized by the United States Customs Service.
‘‘(3) The progress of the United States Customs
Service in identifying and interdicting products made
with forced labor that are destined for the United
States market.’’
SENSE OF CONGRESS REQUESTING PRESIDENT TO INSTRUCT SECRETARY OF THE TREASURY TO ENFORCE
SECTION 1307 WITHOUT DELAY
Pub. L. 100–418, title I, § 1906, Aug. 23, 1988, 102 Stat.
1313, related to Congressional findings of deplorable
forced labor conditions in former Soviet Union and request of President to instruct Secretary of the Treasury to enforce this section without delay, prior to repeal by Pub. L. 103–199, title II, § 204(a), Dec. 17, 1993, 107
Stat. 2322.

§ 1308. Prohibition on importation of dog and cat
fur products
(a) Definitions
In this section:
(1) Cat fur
The term ‘‘cat fur’’ means the pelt or skin of
any animal of the species Felis catus.
(2) Interstate commerce
The term ‘‘interstate commerce’’ means the
transportation for sale, trade, or use between
any State, territory, or possession of the
United States, or the District of Columbia,
and any place outside thereof.
(3) Customs laws
The term ‘‘customs laws of the United
States’’ means any other law or regulation en-

Page 70

forced or administered by the United States
Customs Service.
(4) Designated authority
The term ‘‘designated authority’’ means the
Secretary of the Treasury, with respect to the
prohibitions under subsection (b)(1)(A), and
the President (or the President’s designee),
with respect to the prohibitions under subsection (b)(1)(B).
(5) Dog fur
The term ‘‘dog fur’’ means the pelt or skin of
any animal of the species Canis familiaris.
(6) Dog or cat fur product
The term ‘‘dog or cat fur product’’ means
any item of merchandise which consists, or is
composed in whole or in part, of any dog fur,
cat fur, or both.
(7) Person
The term ‘‘person’’ includes any individual,
partnership, corporation, association, organization, business trust, government entity, or
other entity subject to the jurisdiction of the
United States.
(8) United States
The term ‘‘United States’’ means the customs territory of the United States, as defined
in general note 2 of the Harmonized Tariff
Schedule of the United States.
(b) Prohibitions
(1) In general
It shall be unlawful for any person to—
(A) import into, or export from, the United
States any dog or cat fur product; or
(B) introduce into interstate commerce,
manufacture for introduction into interstate
commerce, sell, trade, or advertise in interstate commerce, offer to sell, or transport or
distribute in interstate commerce in the
United States, any dog or cat fur product.
(2) Exception
This subsection shall not apply to the importation, exportation, or transportation, for
noncommercial purposes, of a personal pet
that is deceased, including a pet preserved
through taxidermy.
(c) Penalties and enforcement
(1) Civil penalties
(A) In general
Any person who violates any provision of
this section or any regulation issued under
this section may, in addition to any other
civil or criminal penalty that may be imposed under title 18 or any other provision of
law, be assessed a civil penalty by the designated authority of not more than—
(i) $10,000 for each separate knowing and
intentional violation;
(ii) $5,000 for each separate grossly negligent violation; or
(iii) $3,000 for each separate negligent
violation.
(B) Debarment
The designated authority may prohibit a
person from importing, exporting, transport-

Page 71

§ 1308

TITLE 19—CUSTOMS DUTIES

ing, distributing, manufacturing, or selling
any fur product in the United States, if the
designated authority finds that the person
has engaged in a pattern or practice of actions that has resulted in a final administrative determination with respect to the assessment of civil penalties for knowing and
intentional or grossly negligent violations of
any provision of this section or any regulation issued under this section.
(C) Factors in assessing penalties
In determining the amount of civil penalties under this paragraph, the designated
authority shall take into account the degree
of culpability, any history of prior violations under this section, ability to pay, the
seriousness of the violation, and such other
matters as fairness may require.
(D) Notice
No penalty may be assessed under this
paragraph against a person unless the person
is given notice and opportunity for a hearing
with respect to such violation in accordance
with section 554 of title 5.
(2) Forfeiture
Any dog or cat fur product manufactured,
taken, possessed, sold, purchased, offered for
sale or purchase, transported, delivered, received, carried, shipped, imported, or exported
contrary to the provisions of this section or
any regulation issued under this section shall
be subject to forfeiture to the United States.
(3) Enforcement
The Secretary of the Treasury shall enforce
the provisions of this section with respect to
the prohibitions under subsection (b)(1)(A),
and the President shall enforce the provisions
of this section with respect to the prohibitions
under subsection (b)(1)(B).
(4) Regulations
Not later than 270 days after November 9,
2000, the designated authorities shall, after notice and opportunity for comment, issue regulations to carry out the provisions of this section. The regulations of the Secretary of the
Treasury shall provide for a process by which
testing laboratories, whether domestic or foreign, can qualify for certification by the
United States Customs Service by demonstrating the reliability of the procedures used for
determining the type of fur contained in articles intended for sale or consumption in interstate commerce. Use of a laboratory certified
by the United States Customs Service to determine the nature of fur contained in an item
to which subsection (b) applies is not required
to avoid liability under this section but may,
in a case in which a person can establish that
the goods imported were tested by such a laboratory and that the item was not found to be
a dog or cat fur product, prove dispositive in
determining whether that person exercised
reasonable care for purposes of paragraph (6).
(5) Reward
The designated authority shall pay a reward
of not less than $500 to any person who furnishes information that establishes or leads to

a civil penalty assessment, debarment, or forfeiture of property for any violation of this
section or any regulation issued under this
section.
(6) Affirmative defense
Any person accused of a violation under this
section has a defense to any proceeding
brought under this section on account of such
violation if that person establishes by a preponderance of the evidence that the person exercised reasonable care—
(A) in determining the nature of the products alleged to have resulted in such violation; and
(B) in ensuring that the products were accompanied by documentation, packaging,
and labeling that were accurate as to the nature of the products.
(7) Coordination with other laws
Nothing in this section shall be construed as
superseding or limiting in any manner the
functions and responsibilities of the Secretary
of the Treasury under the customs laws of the
United States.
(d) Publication of names of certain violators
The designated authorities shall, at least once
each year, publish in the Federal Register a list
of the names of any producer, manufacturer,
supplier, seller, importer, or exporter, whether
or not located within the customs territory of
the United States or subject to the jurisdiction
of the United States, against whom a final administrative determination with respect to the
assessment of a civil penalty for a knowing and
intentional or a grossly negligent violation has
been made under this section.
(June 17, 1930, ch. 497, title III, § 308, as added
Pub. L. 106–476, title I, § 1443(a), Nov. 9, 2000, 114
Stat. 2164; amended Pub. L. 113–188, title X,
§ 1001(a), Nov. 26, 2014, 128 Stat. 2022.)
REFERENCES IN TEXT
The Harmonized Tariff Schedule of the United States,
referred to in subsec. (a)(8), is not set out in the Code.
See Publication of Harmonized Tariff Schedule note set
out under section 1202 of this title.
PRIOR PROVISIONS
A prior section 1308, acts June 17, 1930, ch. 497, title
III, § 308, 46 Stat. 690; June 25, 1938, ch. 679, § 4, 52 Stat.
1079; Aug. 8, 1953, ch. 397, § 10(a)(1), (b) to (f), 67 Stat. 512;
Aug. 28, 1954, ch. 1045, § 1, 68 Stat. 914; Aug. 28, 1957, Pub.
L. 85–211, § 3, 71 Stat. 487; Apr. 16, 1958, Pub. L. 85–379,
72 Stat. 88; May 16, 1958, Pub. L. 85–414, § 1, 72 Stat. 118,
prescribed articles for temporary free importation
under bond for exportation, prior to repeal by Pub. L.
87–456, title III, § 301(a), title V, § 501(a), May 24, 1962, 76
Stat. 75, 78, effective with respect to articles entered,
or withdrawn from warehouse, for consumption on or
after Aug. 31, 1963.
AMENDMENTS
2014—Subsec. (e). Pub. L. 113–188 struck out subsec.
(e) which related to submissions of a plan for enforcement and annual reports on enforcement efforts.
EFFECTIVE DATE
Pub. L. 106–476, title I, § 1443(c), Nov. 9, 2000, 114 Stat.
2167, provided that: ‘‘The amendments made by this
section [enacting this section and amending section 69
of Title 15, Commerce and Trade] shall take effect on
the date of the enactment of this Act [Nov. 9, 2000].’’

§ 1309

TITLE 19—CUSTOMS DUTIES
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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.
FINDINGS AND PURPOSES
Pub. L. 106–476, title I, § 1442, Nov. 9, 2000, 114 Stat.
2163, provided that:
‘‘(a) FINDINGS.—Congress makes the following findings:
‘‘(1) An estimated 2,000,000 dogs and cats are slaughtered and sold annually as part of the international
fur trade. Internationally, dog and cat fur is used in
a wide variety of products, including fur coats and
jackets, fur trimmed garments, hats, gloves, decorative accessories, stuffed animals, and other toys.
‘‘(2) The United States represents one of the largest
markets for the sale of fur and fur products in the
world. Market demand for fur products in the United
States has led to the introduction of dog and cat fur
products into United States commerce, frequently
based on deceptive or fraudulent labeling of the products to disguise the true nature of the fur and mislead United States wholesalers, retailers, and consumers.
‘‘(3) Dog and cat fur, when dyed, is not easily distinguishable to persons who are not experts from other
furs such as fox, rabbit, coyote, wolf, and mink, and
synthetic materials made to resemble real fur. Dog
and cat fur is generally less expensive than other
types of fur and may be used as a substitute for more
expensive types of furs, which provides an incentive
to engage in unfair or fraudulent trade practices in
the importation, exportation, distribution, or sale of
fur products, including deceptive labeling and other
practices designed to disguise the true contents or origin of the product.
‘‘(4) Forensic texts have documented that dog and
cat fur products are being imported into the United
States subject to deceptive labels or other practices
designed to conceal the use of dog or cat fur in the
production of wearing apparel, toys, and other products.
‘‘(5) Publicly available evidence reflects ongoing
significant use of dogs and cats bred expressly for
their fur by foreign fur producers for manufacture
into wearing apparel, toys, and other products that
have been introduced into United States commerce.
The evidence indicates that foreign fur producers also
rely on the use of stray dogs and cats and stolen pets
for the manufacture of fur products destined for the
world and United States markets.
‘‘(6) The methods of housing, transporting, and
slaughtering dogs and cats for fur production are generally unregulated and inhumane.
‘‘(7) The trade of dog and cat fur products is ethically and aesthetically abhorrent to United States
citizens. Consumers in the United States have a right
to know if products offered for sale contain dog or cat
fur and to ensure that they are not unwitting participants in this gruesome trade.
‘‘(8) Persons who engage in the sale of dog or cat fur
products, including the fraudulent trade practices
identified above, gain an unfair competitive advantage over persons who engage in legitimate trade in
apparel, toys, and other products, and derive an unfair benefit from consumers who buy their products.

Page 72

‘‘(9) The imposition of a ban on the sale, manufacture, offer for sale, transportation, and distribution
of dog and cat fur products, regardless of their
source, is consistent with the international obligations of the United States because it applies equally
to domestic and foreign producers and avoids any discrimination among foreign sources of competing
products. Such a ban is also consistent with provisions of international agreements to which the
United States is a party that expressly allow for
measures designed to protect the health and welfare
of animals and to enjoin the use of deceptive trade
practices in international or domestic commerce.
‘‘(b) PURPOSES.—The purposes of this chapter [chapter 3 (§§ 1441–1443) of subtitle B of title I of Pub. L.
106–476, see Short Title of 2000 Amendment note set out
under section 1654 of this title] are to—
‘‘(1) prohibit imports, exports, sale, manufacture,
offer for sale, transportation, and distribution in the
United States of dog and cat fur products, in order to
ensure that United States market demand does not
provide an incentive to slaughter dogs or cats for
their fur;
‘‘(2) require accurate labeling of fur species so that
consumers in the United States can make informed
choices and ensure that they are not unwitting contributors to this gruesome trade; and
‘‘(3) ensure that the customs laws of the United
States are not undermined by illicit international
traffic in dog and cat fur products.’’

§ 1309. Supplies for certain vessels and aircraft
(a) Exemption from customs duties and internalrevenue tax
Articles of foreign or domestic origin may be
withdrawn, under such regulations as the Secretary of the Treasury may prescribe, from any
customs bonded warehouse, from continuous
customs custody elsewhere than in a bonded
warehouse, or from a foreign-trade zone free of
duty and internal-revenue tax, or from any internal-revenue bonded warehouse, from any
brewery, or from any winery premises or bonded
premises for the storage of wine, free of internal-revenue tax—
(1) for supplies (not including equipment) of
(A) vessels or aircraft operated by the United
States, (B) vessels of the United States employed in the fisheries or in the whaling business, or actually engaged in foreign trade or
trade between the Atlantic and Pacific ports
of the United States or between the United
States and any of its possessions, or between
Hawaii and any other part of the United
States, or between Alaska and any other part
of the United States, or (C) aircraft registered
in the United States and actually engaged in
foreign trade or trade between the United
States and any of its possessions, or between
Hawaii and any other part of the United
States or between Alaska and any other part
of the United States; or
(2) for supplies (including equipment) or repair of (A) vessels of war of any foreign nation,
or (B) foreign vessels employed in the fisheries
or in the whaling business, or actually engaged in foreign trade or trade between the
United States and any of its possessions, or between Hawaii and any other part of the United
States or between Alaska and any other part
of the United States, where such trade by foreign vessels is permitted; or
(3) for supplies (including equipment),
ground equipment, maintenance, or repair of

Page 73

§ 1310

TITLE 19—CUSTOMS DUTIES

aircraft registered in any foreign country and
actually engaged in foreign trade or trade between the United States and any of its possessions, or between Hawaii and any other part of
the United States or between Alaska and any
other part of the United States, where trade
by foreign aircraft is permitted. With respect
to articles for ground equipment, the exemption hereunder shall apply only to duties and
to taxes imposed upon or by reason of importation.
The provisions for free withdrawals made by
this subsection shall not apply to petroleum
products for vessels or aircraft in voyages or
flights exclusively between Hawaii or Alaska
and any airport or Pacific coast seaport of the
United States.
(b) Drawback
Articles withdrawn from bonded warehouses,
bonded manufacturing warehouses, continuous
customs custody elsewhere than in a bonded
warehouse, or from a foreign-trade zone, imported articles, and articles of domestic manufacture or production, laden as supplies upon
any such vessel or aircraft of the United States
or laden as supplies (including equipment) upon,
or used in the maintenance or repair of, any
such foreign vessel or aircraft, shall be considered to be exported within the meaning of the
drawback provisions of this chapter.
(c) Articles removed in, or returned to, the
United States
Any article exempted from duty or tax, or in
respect of which drawback has been allowed,
under this section or section 1317 of this title
and thereafter removed in the United States
from any vessel or aircraft, or otherwise returned to the United States, shall be treated as
an importation from a foreign country.
(d) Reciprocal privileges
The privileges granted by this section and section 1317 of this title in respect of aircraft registered in a foreign country shall be allowed
only if the Secretary of the Treasury shall have
been advised by the Secretary of Commerce that
he has found that such foreign country allows,
or will allow, substantially reciprocal privileges
in respect of aircraft registered in the United
States. If the Secretary of Commerce shall advise the Secretary of the Treasury that he has
found that a foreign country has discontinued,
or will discontinue, the allowance of such privileges, the privileges granted by this section and
such section 1317 shall not apply thereafter in
respect of aircraft registered in that foreign
country.
(June 17, 1930, ch. 497, title III, § 309, 46 Stat. 690;
June 25, 1938, ch. 679, § 5(a), 52 Stat. 1080; July 22,
1941, ch. 314, § 3, 55 Stat. 602; Aug. 8, 1953, ch. 397,
§ 11(a), 67 Stat. 514; Pub. L. 86–606, § 5(a), July 7,
1960, 74 Stat. 361; Pub. L. 101–382, title III,
§ 484A(b), Aug. 20, 1990, 104 Stat. 708.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Oct. 3, 1913, ch. 16, § IV, K, 38 Stat. 197,
which superseded a like provision made by an amendment of R.S. § 2982, by the Payne-Aldrich Tariff Act of
Aug. 5, 1909, ch. 6, § 21, 36 Stat. 88. Section IV, K, of the

act of 1913, and R.S. § 2982 were superseded by act Sept.
21, 1922, ch. 356, title III, § 309, 42 Stat. 938, and respectively repealed by sections 321 and 642 thereof. Section
309 of the act of 1922 was superseded by section 309 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
AMENDMENTS
1990—Subsec. (b). Pub. L. 101–382 inserted ‘‘imported
articles,’’ after ‘‘foreign-trade zone,’’.
1960—Subsec. (a). Pub. L. 86–606 inserted ‘‘, or between Hawaii and any other part of the United States
or between Alaska and any other part of the United
States’’ after ‘‘possessions’’ wherever appearing, and
made the provisions for free withdrawals inapplicable
to petroleum products for vessels or aircraft in voyages
or flights between Hawaii or Alaska and any airport or
Pacific coast seaport of the United States.
1953—Subsec. (a). Act Aug. 8, 1953, extended the exemption from payment of duty and internal revenue
tax theretofore available to supplies for certain vessels
and aircraft withdrawn from bonded warehouses, bonded manufacturing warehouses, or continuous customs
custody elsewhere to supplies withdrawn from foreign
trade zones; accorded free entry for equipment withdrawn for foreign vessels; and enlarged the classes of
vessels and aircraft theretofore covered to include all
vessels and aircraft operated by the United States.
Subsec. (b). Act Aug. 8, 1953, made technical changes
to conform with the changes made by such act in subsec. (a), including insertion of ‘‘or from a foreign-trade
zone,’’.
1941—Subsec. (a). Act July 22, 1941, inserted ‘‘or from
any internal-revenue bonded warehouse, from any
brewery, or from any winery premises or bonded premises for the storage of wine, free of internal-revenue
tax’’ after ‘‘internal-revenue tax’’.
1938—Act June 25, 1938, amended section generally,
adding subsecs. (c) and (d).
EFFECTIVE DATE OF 1990 AMENDMENT
Pub. L. 101–382, title III, § 484A(c), Aug. 20, 1990, 104
Stat. 708, provided that: ‘‘Notwithstanding section 514
of the Tariff Act of 1930 (19 U.S.C. 1514) or any other
provision of law, the amendments made by this section
[amending this section and section 1313 of this title]
shall apply to—
‘‘(1) claims filed or liquidated on or after January
1, 1988, and
‘‘(2) claims that are unliquidated, under protest, or
in litigation on the date of enactment of this Act
[Aug. 20, 1990].’’
EFFECTIVE DATE OF 1960 AMENDMENT
Pub. L. 86–606, § 5(b), July 7, 1960, 74 Stat. 361, provided
that: ‘‘The amendment made by this section [amending
this section] shall apply only with respect to articles
withdrawn as provided in section 309(a) of the Tariff
Act of 1930, as amended [subsec. (a) of this section], on
or after the date of the enactment of this Act [July 7,
1960].’’
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.

§ 1310. Free importation of merchandise recovered from sunken and abandoned vessels
Whenever any vessel laden with merchandise,
in whole or in part subject to duty, has been

§ 1311

TITLE 19—CUSTOMS DUTIES

sunk in any river, harbor, bay, or waters subject
to the jurisdiction of the United States, and
within its limits, for the period of two years and
is abandoned by the owner thereof, any person
who may raise such vessel shall be permitted to
bring any merchandise recovered therefrom into
the port nearest to the place where such vessel
was so raised free from the payment of any duty
thereupon, but under such regulations as the
Secretary of the Treasury may prescribe.
(June 17, 1930, ch. 497, title III, § 310, 46 Stat. 691.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Oct. 3, 1913, ch. 16, § IV, L, 38 Stat. 197, superseding similar provisions of previous tariff acts.
That section was superseded by act Sept. 21, 1922, ch.
356, title III, § 310, 42 Stat. 938, and repealed by section
321 of that act. Section 310 of act Sept. 21, 1922, was superseded by section 310 of act June 17, 1930, and repealed by section 651(a)(1) of the 1930 act.

§ 1311. Bonded manufacturing warehouses
All articles manufactured in whole or in part
of imported materials, or of materials subject to
internal-revenue tax, and intended for exportation without being charged with duty, and
without having an internal-revenue stamp affixed thereto, shall, under such regulations as
the Secretary of the Treasury may prescribe, in
order to be so manufactured and exported, be
made and manufactured in bonded warehouses
similar to those known and designated in Treasury Regulations as bonded warehouses, class six:
Provided, That the manufacturer of such articles
shall first give satisfactory bonds for the faithful observance of all the provisions of law and of
such regulations as shall be prescribed by the
Secretary of the Treasury: Provided further, That
the manufacture of distilled spirits from grain,
starch, molasses, or sugar, including all dilutions or mixtures of them or either of them,
shall not be permitted in such manufacturing
warehouses.
Whenever goods manufactured in any bonded
warehouse established under the provisions of
the preceding paragraph shall be exported directly therefrom or shall be duly laden for
transportation and immediate exportation
under the supervision of the proper officer who
shall be duly designated for that purpose, such
goods shall be exempt from duty and from the
requirements relating to revenue stamps.
No flour, manufactured in a bonded manufacturing warehouse from wheat imported after
ninety days after June 17, 1930, shall be withdrawn from such warehouse for exportation
without payment of a duty on such imported
wheat equal to any reduction in duty which by
treaty will apply in respect of such flour in the
country to which it is to be exported.
Any materials used in the manufacture of such
goods, and any packages, coverings, vessels,
brands, and labels used in putting up the same
may, under the regulations of the Secretary of
the Treasury, be conveyed without the payment
of revenue tax or duty into any bonded manufacturing warehouse, and imported goods may,
under the aforesaid regulations, be transferred
without the exaction of duty from any bonded
warehouse into any bonded manufacturing ware-

Page 74

house; but this privilege shall not be held to
apply to implements, machinery, or apparatus
to be used in the construction or repair of any
bonded manufacturing warehouse or for the
prosecution of the business carried on therein.
Articles or materials received into such bonded manufacturing warehouse or articles manufactured therefrom may be withdrawn or removed therefrom for direct shipment and exportation or for transportation and immediate exportation in bond to foreign countries or to the
Philippine Islands under the supervision of the
officer duly designated therefor by the appropriate customs officer of the port, who shall certify to such shipment and exportation, or ladening for transportation, as the case may be, describing the articles by their mark or otherwise,
the quantity, the date of exportation, and the
name of the vessel: Provided, That the by-products incident to the processes of manufacture,
including waste derived from cleaning rice in
bonded warehouses under the Act of March 24,
1874, ch. 65, 18 Stat. 24, in said bonded warehouses may be withdrawn for domestic consumption on the payment of duty equal to the
duty which would be assessed and collected by
law if such waste or by-products were imported
from a foreign country: Provided, That all waste
material may be destroyed under Government
supervision. All labor performed and services
rendered under these provisions shall be under
the supervision of a duly designated officer of
the customs and at the expense of the manufacturer.
A careful account shall be kept by the appropriate customs officer of all merchandise delivered by him to any bonded manufacturing warehouse, and a sworn monthly return, verified by
the customs officers in charge, shall be made by
the manufacturer containing a detailed statement of all imported merchandise used by him
in the manufacture of exported articles.
Before commencing business the proprietor of
any manufacturing warehouse shall file with the
Secretary of the Treasury a list of all the articles intended to be manufactured in such warehouse, and state the formula of manufacture and
the names and quantities of the ingredients to
be used therein.
Articles manufactured under these provisions
may be withdrawn under such regulations as the
Secretary of the Treasury may prescribe for
transportation and delivery into any bonded
warehouse for the sole purpose of export therefrom: Provided, That cigars manufactured in
whole of tobacco imported from any one country, made and manufactured in such bonded
manufacturing warehouses, may be withdrawn
for home consumption upon the payment of the
duties on such tobacco in its condition as imported under such regulations as the Secretary
of the Treasury may prescribe, and the payment
of the internal-revenue tax accruing on such cigars in their condition as withdrawn, and the
boxes or packages containing such cigars shall
be stamped to indicate their character, origin of
tobacco from which made, and place of manufacture.
The provisions of section 3433 of the Revised
Statutes shall, so far as may be practicable,
apply to any bonded manufacturing warehouse

Page 75

§ 1311

TITLE 19—CUSTOMS DUTIES

established under this chapter and to the merchandise conveyed therein.
Distilled spirits and wines which are rectified
in bonded manufacturing warehouses, class six,
and distilled spirits which are reduced in proof
and bottled in such warehouses, shall be deemed
to have been manufactured within the meaning
of this section, and may be withdrawn as hereinbefore provided, and likewise for shipment in
bond to Puerto Rico, subject to the provisions of
this section, and under such regulations as the
Secretary of the Treasury may prescribe, there
to be withdrawn for consumption or be rewarehoused and subsequently withdrawn for consumption: Provided, That upon withdrawal in
Puerto Rico for consumption, the duties imposed by the customs laws of the United States
shall be collected on all imported merchandise
(in its condition as imported) and imported containers used in the manufacture and putting up
of such spirits and wines in such warehouses.
No article manufactured in a bonded warehouse from materials that are goods subject to
NAFTA drawback, as defined in section 3333(a)
of this title, may be withdrawn from warehouse
for exportation to a NAFTA country, as defined
in section 3301(4) of this title, without assessment of a duty on the materials in their condition and quantity, and at their weight, at the
time of importation into the United States. The
duty shall be paid before the 61st day after the
date of exportation, except that upon the presentation, before such 61st day, of satisfactory
evidence of the amount of any customs duties
paid to the NAFTA country on the article, the
customs duty may be waived or reduced (subject
to section 1508(b)(2)(B) of this title) in an
amount that does not exceed the lesser of—
(1) the total amount of customs duties paid
or owed on the materials on importation into
the United States, or
(2) the total amount of customs duties paid
on the article to the NAFTA country.
If Canada ceases to be a NAFTA country and the
suspension of the operation of the United
States-Canada Free-Trade Agreement thereafter
terminates, no article manufactured in a bonded
warehouse, except to the extent that such article is made from an article that is a drawback
eligible good under section 204(a) of the United
States-Canada Free-Trade Agreement Implementation Act of 1988, may be withdrawn from
such warehouse for exportation to Canada during the period such Agreement is in operation
without payment of a duty on such imported
merchandise in its condition, and at the rate of
duty in effect, at the time of importation.
No article manufactured in a bonded warehouse from materials that are goods subject to
Chile FTA drawback, as defined in section 203(a)
of the United States-Chile Free Trade Agreement Implementation Act, may be withdrawn
from warehouse for exportation to Chile without
assessment of a duty on the materials in their
condition and quantity, and at their weight, at
the time of importation into the United States.
The duty shall be paid before the 61st day after
the date of exportation, except that the duty
may be waived or reduced by—
(1) 100 percent during the 8-year period beginning on January 1, 2004;

(2)
ning
(3)
ning
(4)
ning

75 percent during the 1-year period beginon January 1, 2012;
50 percent during the 1-year period beginon January 1, 2013; and
25 percent during the 1-year period beginon January 1, 2014.

(June 17, 1930, ch. 497, title III, § 311, 46 Stat. 691;
June 26, 1936, ch. 830, title IV, § 404, 49 Stat. 1960;
Pub. L. 91–271, title III, § 301(b), June 2, 1970, 84
Stat. 287; Pub. L. 96–39, title VIII, § 856(b), July
26, 1979, 93 Stat. 295; Pub. L. 97–446, title II, § 202,
Jan. 12, 1983, 96 Stat. 2350; Pub. L. 100–449, title
II, § 204(c)(1), Sept. 28, 1988, 102 Stat. 1862; Pub. L.
103–182, title II, § 203(b)(1), Dec. 8, 1993, 107 Stat.
2088; Pub. L. 108–77, title II, § 203(b)(1), Sept. 3,
2003, 117 Stat. 925.)
AMENDMENT OF SECTION
For termination of amendment by section
107(c) of Pub. L. 108–77, see Effective and Termination Dates of 2003 Amendment note below.
For termination of amendment by section
501(c) of Pub. L. 100–449, see Effective and Termination Dates of 1988 Amendment note below.
REFERENCES IN TEXT
Act March 24, 1874, referred to in text, which provided
that ‘‘importers’ bonded warehouses, to be used for the
storage and cleansing of imported rice intended for exportation to foreign countries, may be established at
any port of entry in the United States, under such rules
and regulations as the Secretary of the Treasury may
prescribe’’, was repealed by act Sept. 21, 1922, ch. 356,
title IV, § 643, 42 Stat. 989.
R.S. § 3433, referred to in text, was amended by act
Feb. 27, 1877, ch. 69, 19 Stat. 248. The provisions of R.S.
§ 3433 as they existed prior to the amendment by act
Feb. 27, 1877, were reenacted as section 10 of act Oct. 1,
1890, ch. 1244, 26 Stat. 614. Section 55 of said act Oct. 1,
1890, repealed all laws and parts of laws inconsistent
therewith. The provisions of said section 10 of act Oct.
1, 1890, were incorporated into the Internal Revenue
Code of 1939, as subsections (a), (b), (c), and (d)(1) of section 3177. See section 5521 of Title 26, Internal Revenue
Code.
Section 204 of the United States-Canada Free-Trade
Agreement Implementation Act of 1988, referred to in
text, is section 204 of Pub. L. 100–449, which is set out
in a note under section 2112 of this title.
Section 203(a) of the United States-Chile Free Trade
Agreement Implementation Act, referred to in text, is
section 203(a) of Pub. L. 108–77, which is set out in a
note under section 3805 of this title.
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Oct. 3, 1913, ch. 16, § IV, M, 38 Stat. 197,
which was superseded by act Sept. 21, 1922, ch. 356, title
III, § 311, 42 Stat. 938, and repealed by section 321 thereof. Section 311 of the 1922 act was superseded by section
311 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act.
Section IV, M, of the act of 1913 superseded previous
similar provisions of the Payne-Aldrich Tariff Act of
Aug. 5, 1909, ch. 6, § 23, 36 Stat. 88, which superseded
those of the Dingley Tariff Act of July 24, 1897, ch. 11,
§ 15, 30 Stat. 207. Similar provisions were contained in
the Wilson Tariff Act of Aug. 27, 1894, ch. 349, § 9, 28
Stat. 548.
AMENDMENTS
2003—Pub. L. 108–77, §§ 107(c), 203(b)(1), temporarily
added par. at end relating to goods subject to Chile
FTA drawback. See Effective and Termination Dates of
2003 Amendment note below.
1993—Pub. L. 103–182 amended last par. generally.
Prior to amendment, last par. read as follows: ‘‘No arti-

§ 1312

TITLE 19—CUSTOMS DUTIES

cle manufactured in a bonded warehouse, except to the
extent that such article is made from an article that is
a drawback eligible good under section 204(a) of the
United States-Canada Free-Trade Agreement Implementation Act of 1988, may be withdrawn from such
warehouse for exportation to Canada on or after January 1, 1994, or such later date as may be proclaimed by
the President under section 204(b)(2)(B) of such Act of
1988, without payment of a duty on such imported merchandise in its condition, and at the rate of duty in effect, at the time of importation.’’
1988—Pub. L. 100–449 temporarily added par. at end relating to articles withdrawn for exportation to Canada
on and after Jan. 1, 1994, and to drawback-eligible goods
under the United States-Canada Free-Trade Agreement
Implementation Act of 1988. See Effective and Termination Dates of 1988 Amendment note below.
1983—Pub. L. 97–446 struck out ‘‘at an exterior port’’
after ‘‘bonded warehouse’’ and ‘‘immediate’’ after ‘‘sole
purpose of’’ in eighth par.
1979—Pub. L. 96–39, in par. relating to distilled spirits
and wine, struck out provision that no internal revenue
tax be imposed on distilled spirits and wines rectified
in class six warehouses if such distilled spirits and
wines are exported or shipped in accordance with the
provisions of this section, and that no person rectifying
distilled spirits or wines in such warehouses be subject
by reason of such rectification to the payment of special tax as rectifier.
1970—Pub. L. 91–271 substituted references to the appropriate customs officer for references to the collector
wherever appearing.
1936—Act June 26, 1936, inserted par. at end relating
to distilled spirits and wine.
EFFECTIVE AND TERMINATION DATES OF 2003
AMENDMENT
Amendment by Pub. L. 108–77 effective on the date
the United States-Chile Free Trade Agreement enters
into force (Jan. 1, 2004), and to cease to be effective on
the date the Agreement ceases to be in force, see section 107(a), (c) of Pub. L. 108–77, set out in a note under
section 3805 of this title.
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by Pub. L. 103–182 applicable (1) with respect to exports from the United States to Canada on
Jan. 1, 1996, if Canada is a NAFTA country on that date
and after such date for so long as Canada continues to
be a NAFTA country and (2) with respect to exports
from the United States to Mexico on Jan. 1, 2001, if
Mexico is a NAFTA country on that date and after such
date for so long as Mexico continues to be a NAFTA
country, see section 213(c) of Pub. L. 103–182, set out as
an Effective Date note under section 3331 of this title.
EFFECTIVE AND TERMINATION DATES OF 1988
AMENDMENT
Amendment by Pub. L. 100–449 effective on date the
United States-Canada Free-Trade Agreement enters
into force (Jan. 1, 1989), and to cease to have effect on
date Agreement ceases to be in force, see section 501(a),
(c) of Pub. L. 100–449, set out in a note under section
2112 of this title.
EFFECTIVE DATE OF 1979 AMENDMENT
Pub. L. 96–39, title VIII, § 856(b), July 26, 1979, 93 Stat.
295, provided that: ‘‘Effective January 1, 1980, the second proviso to the last paragraph of section 311 of the
Tariff Act of 1930 [this section] is hereby repealed.’’
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 other officers of Department of the
Treasury and functions of all agencies and employees of

Page 76

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 officers, referred to in text, are under
Department of the Treasury.
WITHDRAWAL OF DISTILLED SPIRITS TO MANUFACTURING
BONDED WAREHOUSES; TRANSFERS TO WAREHOUSES
PENDING EXPORTATION
Pub. L. 96–39, title VIII, § 856(a), July 26, 1979, 93 Stat.
295, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100
Stat. 2095, provided that: ‘‘In the case of articles described in section 5522(a) of the Internal Revenue Code
of 1986 [formerly I.R.C. 1954, 26 U.S.C. 5522(a)] (as in effect before its repeal by section 807(a)(50) of the Distilled Spirits Tax Revision Act of 1979 [section 807(50) of
Pub. L. 96–39]) the first sentence of the eighth paragraph of section 311 of the Tariff Act of 1930 (19 U.S.C.
1311) shall be applied as if such first sentence did not
include the phrase ‘at an exterior port’.’’

§ 1312. Bonded smelting and refining warehouses
(a) Bond; charges against bond
Any plant engaged in smelting or refining, or
both, of metal-bearing materials as defined in
this section may, upon the giving of satisfactory
bond, be designated a bonded smelting or refining warehouse. Metal-bearing materials may be
entered into a bonded smelting or refining warehouse without the payment of duties thereon
and there smelted or refined, or both, together
with metal-bearing materials of domestic or foreign origin. Upon arrival of imported metalbearing materials at the warehouse they shall
be sampled according to commercial methods
and assayed, both under customs supervision.
The bond shall be charged with a sum equal in
amount to the duties which would be payable on
such metal-bearing materials in their condition
as imported if entered for consumption, and the
bond charge shall be adjusted to reflect changes
in the applicable rate of duty occurring while
the imported materials are still covered by the
bond.
(b) Cancellation of charges against bond
The several charges against such bond may be
canceled in whole or in part—
(1) upon the exportation from the bonded
warehouses which treated the metal-bearing
materials, or from any other bonded smelting
or refining warehouse, of a quantity of the
same kind of metal contained in any product
of smelting or refining of metal-bearing materials equal to the dutiable quantity contained
in the imported metal-bearing materials less
wastage provided for in subsection (c); except
that—
(A) in the case of a withdrawal for exportation of such a product to a NAFTA country, as defined in section 3301(4) of this title,
if any of the imported metal-bearing materials are goods subject to NAFTA drawback,
as defined in section 3333(a) of this title, the
duties on the materials shall be paid, and
the charges against the bond canceled, before the 61st day after the date of exportation; but upon the presentation, before
such 61st day, of satisfactory evidence of the

Page 77

TITLE 19—CUSTOMS DUTIES

amount of any customs duties paid to the
NAFTA country on the product, the duties
on the materials may be waived or reduced
(subject to section 1508(b)(2)(B) of this title)
in an amount that does not exceed the lesser
of—
(i) the total amount of customs duties
owed on the materials on importation into
the United States, or
(ii) the total amount of customs duties
paid to the NAFTA country on the product, and
(B) in the case of a withdrawal for exportation of such a product to Chile, if any of
the imported metal-bearing materials are
goods subject to Chile FTA drawback, as defined in section 203(a) of the United StatesChile Free Trade Agreement Implementation Act, the duties on the materials shall be
paid, and the charges against the bond canceled, before the 61st day after the date of
exportation, except that the duties may be
waived or reduced by—
(i) 100 percent during the 8-year period
beginning on January 1, 2004,
(ii) 75 percent during the 1-year period
beginning on January 1, 2012,
(iii) 50 percent during the 1-year period
beginning on January 1, 2013, and
(iv) 25 percent during the 1-year period
beginning on January 1, 2014, or
(2) upon payment of duties on the dutiable
quantity of metal contained in the imported
metal-bearing materials, or
(3) upon the transfer of the bond charges to
another bonded smelting or refining warehouse by physical shipment of a quantity of
the same kind of metal contained in any product of smelting or refining of metal-bearing
materials equal to the dutiable quantity contained in the imported metal-bearing materials less wastage provided for in subsection
(c), or
(4) upon the transfer of the bond charges to
a bonded customs warehouse other than a
bonded smelting or refining warehouse by
physical shipment of a quantity of the same
kind of metal contained in any product of
smelting or refining equal to the dutiable
quantity contained in the imported metalbearing materials less wastage provided for in
subsection (c), and upon withdrawal from such
other warehouse for exportation or domestic
consumption the provisions of this section
shall apply; except that—
(A) in the case of a withdrawal for exportation of such a product to a NAFTA country, as defined in section 3301(4) of this title,
if any of the imported metal-bearing materials are goods subject to NAFTA drawback,
as defined in section 3333(a) of this title, the
duties on the materials shall be paid, and
the charges against the bond canceled, before the 61st day after the date of exportation; but upon the presentation, before
such 61st day, of satisfactory evidence of the
amount of any customs duties paid to the
NAFTA country on the product, the duties
on the materials may be waived or reduced
(subject to section 1508(b)(2)(B) of this title)

§ 1312

in an amount that does not exceed the lesser
of—
(i) the total amount of customs duties
owed on the materials on importation into
the United States, or
(ii) the total amount of customs duties
paid to the NAFTA country on the product, and
(B) in the case of a withdrawal for exportation of such a product to Chile, if any of
the imported metal-bearing materials are
goods subject to Chile FTA drawback, as defined in section 203(a) of the United StatesChile Free Trade Agreement Implementation Act, the duties on the materials shall be
paid, and the charges against the bond canceled, before the 61st day after the date of
exportation, except that the duties may be
waived or reduced by—
(i) 100 percent during the 8-year period
beginning on January 1, 2004,
(ii) 75 percent during the 1-year period
beginning on January 1, 2012,
(iii) 50 percent during the 1-year period
beginning on January 1, 2013, and
(iv) 25 percent during the 1-year period
beginning on January 1, 2014, or
(5) upon the transfer to another bonded
smelting or refining warehouse without physical shipment of metal of bond charges representing a quantity of dutiable metal contained in imported metal-bearing materials
less wastage provided for in subsection (c) of
the plant of initial treatment of such materials provided there is on hand at the warehouse to which the transfer is made sufficient
like metal in any form to satisfy the transferred bond charges.
If Canada ceases to be a NAFTA country and the
suspension of the operation of the United
States-Canada Free-Trade Agreement thereafter
terminates, no charges against such bond may
be canceled in whole or part upon an exportation to Canada under paragraph (1) or (4) during the period such Agreement is in operation
except to the extent that the metal-bearing materials were of Canadian origin as determined in
accordance with section 202 of the United
States-Canada Free-Trade Agreement Implementation Act of 1988.
(c) Allowance on bond for wastage of metals
For purposes of paragraphs (1), (3), (4), and (5)
of subsection (b), due allowances shall be made
for wastage of metals other than copper, lead,
and zinc, as ascertained from time to time by
the Secretary of the Treasury.
(d) Credit for exportation of product other than
refined metal
Upon the exportation of a product of smelting
or refining other than refined metal the bond
shall be credited with a quantity of metal equivalent to the quantity of metal contained in the
product exported less the proportionate part of
the deductions allowed for losses in determination of the bond charge being cancelled that
would not ordinarily be sustained in production
of the specific product exported as ascertained
from time to time by the Secretary of the Treasury; except that—

§ 1312

TITLE 19—CUSTOMS DUTIES

(1) in the case of a withdrawal for exportation to a NAFTA country, as defined in section 3301(4) of this title, if any of the imported
metal-bearing materials are goods subject to
NAFTA drawback, as defined in section 3333(a)
of this title, charges against the bond shall be
paid before the 61st day after the date of exportation; but upon the presentation, before
such 61st day, of satisfactory evidence of the
amount of any customs duties paid to the
NAFTA country on the product, the bond shall
be credited (subject to section 1508(b)(2)(B) of
this title) in an amount not to exceed the lesser of—
(A) the total amount of customs duties
paid or owed on the materials on importation into the United States, or
(B) the total amount of customs duties
paid to the NAFTA country on the product;
and
(2) in the case of a withdrawal for exportation to Chile, if any of the imported metalbearing materials are goods subject to Chile
FTA drawback, as defined in section 203(a) of
the United States-Chile Free Trade Agreement
Implementation Act, charges against the bond
shall be paid before the 61st day after the date
of exportation, and the bond shall be credited
in an amount equal to—
(A) 100 percent of the total amount of customs duties paid or owed on the materials on
importation into the United States during
the 8-year period beginning on January 1,
2004,
(B) 75 percent of the total amount of customs duties paid or owed on the materials on
importation into the United States during
the 1-year period beginning on January 1,
2012,
(C) 50 percent of the total amount of customs duties paid or owed on the materials on
importation into the United States during
the 1-year period beginning on January 1,
2013, and
(D) 25 percent of the total amount of customs duties paid or owed on the materials on
importation into the United States during
the 1-year period beginning on January 1,
2014.
If Canada ceases to be a NAFTA country and the
suspension of the operation of the United
States-Canada Free-Trade Agreement thereafter
terminates, no bond shall be credited under this
subsection with respect to an exportation of a
product to Canada during the period such Agreement is in operation except to the extent that
the product is a drawback eligible good under
section 204(a) of the United States-Canada FreeTrade Agreement Implementation Act of 1988.
(e) General bond for two or more warehouses
Two or more smelting or refining warehouses
may be included under one general bond and the
quantities of each kind of metal subject to duty
on hand at all of such warehouses may be aggregated to satisfy the bond obligation.
(f) Definitions
For purposes of this section—
(1) the term ‘‘metal-bearing materials’’
means metal-bearing ores and other metal-

Page 78

bearing materials provided for in chapter 26 of
the Harmonized Tariff Schedule of the United
States, metal waste and scrap and unwrought
metal to be smelted or refined provided for in
chapters 71 through 83 of the Harmonized Tariff Schedule of the United States, and metal
compounds to be processed for the recovery of
their metal content;
(2) the term ‘‘smelting or refining’’ embraces
only pyrometallurgical, hydrometallurgical,
electrometallurgical, chemical, or other processes—
(A) for the treatment of metal-bearing materials to reduce the metal content thereof
to a metallic state in the course of recovering it in forms which if imported would be
classifiable in chapters 71 through 83 of the
Harmonized Tariff Schedule of the United
States as unwrought metal, or in the form of
oxides or other compounds which are obtained directly from the treatment of materials provided for in chapter 26 of the Harmonized Tariff Schedule of the United
States, and
(B) for the treatment of unwrought metal
or metal waste and scrap to remove impurities or undesired components; and
(3) the term ‘‘product of smelting or refining’’ means metals or metal-bearing materials
resulting directly from smelting or refining
processes, but does not include metal-bearing
ores of chapter 26 of the Harmonized Tariff
Schedule of the United States.
(g) Supervision and cost of labor under this section
Labor performed and services rendered pursuant to this section shall be under the supervision of an officer of the customs, to be appointed by the Secretary of the Treasury and at
the expense of the manufacturer. The Secretary
of the Treasury is authorized to make such rules
and regulations as may be necessary to carry
out the provisions of this section.
(June 17, 1930, ch. 497, title III, § 312, 46 Stat. 692;
Pub. L. 87–456, title III, § 301(b), May 24, 1962, 76
Stat. 75; Pub. L. 100–418, title I, § 1214(h)(1), Aug.
23, 1988, 102 Stat. 1157; Pub. L. 100–449, title II,
§ 204(c)(2), Sept. 28, 1988, 102 Stat. 1862; Pub. L.
103–182, title II, § 203(b)(2), Dec. 8, 1993, 107 Stat.
2088; Pub. L. 108–77, title II, § 203(b)(2), Sept. 3,
2003, 117 Stat. 925.)
AMENDMENT OF SECTION
For termination of amendment by section
107(c) of Pub. L. 108–77, see Effective and Termination Dates of 2003 Amendment note below.
For termination of amendment by section
501(c) of Pub. L. 100–449, see Effective and Termination Dates of 1988 Amendment note below.
REFERENCES IN TEXT
Sections 202 and 204 of the United States-Canada
Free-Trade Agreement Implementation Act of 1988, referred to in subsecs. (b) and (d), are sections 202 and 204
of Pub. L. 100–449, which are set out in a note under section 2112 of this title.
Section 203(a) of the United States-Chile Free Trade
Agreement Implementation Act, referred to in subsecs.
(b)(1)(B), (4)(B) and (d)(2), is section 203(a) of Pub. L.
108–77, which is set out in a note under section 3805 of
this title.

Page 79

TITLE 19—CUSTOMS DUTIES

The Harmonized Tariff Schedule of the United States,
referred to in subsec. (f), is not set out in the Code. See
Publication of Harmonized Tariff Schedule note set out
under section 1202 of this title.
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Oct. 3, 1913, ch. 16, § IV, N, subsection 1,
38 Stat. 198, which was superseded by act Sept. 21, 1922,
ch. 356, title III, § 312, 42 Stat. 940, and repealed by section 321 thereof. Section 312 of the act of 1922 was superseded by section 312 of act June 17, 1930, and repealed
by section 651(a)(1) of the 1930 act.
Provisions more or less similar were contained in the
Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, § 24, 36
Stat. 89, the Dingley Tariff Act of July 24, 1897, ch. 11,
§ 29, 30 Stat. 210, the McKinley Tariff Act of Oct. 1, 1890,
ch. 1244, § 24, 26 Stat. 617, and the Wilson Tariff Act of
Aug. 27, 1894, ch. 349, § 21, 28 Stat. 551.
Previous provisions for sampling lead ores were contained in act Mar. 2, 1895, ch. 189, § 1, 28 Stat. 933, prior
to repeal by act Sept. 21, 1922, ch. 356, title III, § 321, 42
Stat. 947.
AMENDMENTS
2003—Subsec. (b)(1). Pub. L. 108–77, §§ 107(c),
203(b)(2)(A), temporarily substituted ‘‘except that—’’
and subpars. (A) and (B) for ‘‘except that in the case of
a withdrawal for exportation of such a product to a
NAFTA country, as defined in section 3301(4) of this
title, if any of the imported metal-bearing materials
are goods subject to NAFTA drawback, as defined in
section 3333(a) of this title, the duties on the materials
shall be paid, and the charges against the bond canceled, before the 61st day after the date of exportation;
but upon the presentation, before such 61st day, of satisfactory evidence of the amount of any customs duties
paid to the NAFTA country on the product, the duties
on the materials may be waived or reduced (subject to
section 1508(b)(2)(B) of this title) in an amount that
does not exceed the lesser of—
‘‘(A) the total amount of customs duties owed on
the materials on importation into the United States,
or
‘‘(B) the total amount of customs duties paid to the
NAFTA country on the product, or’’.
See Effective and Termination Dates of 2003 Amendment note below.
Subsec. (b)(4). Pub. L. 108–77, §§ 107(c), 203(b)(2)(B),
temporarily substituted ‘‘except that—’’ and subpars.
(A) and (B) for ‘‘except that in the case of a withdrawal
for exportation of such a product to a NAFTA country,
as defined in section 3301(4) of this title, if any of the
imported metal-bearing materials are goods subject to
NAFTA drawback, as defined in section 3333(a) of this
title, the duties on the materials shall be paid, and the
charges against the bond canceled, before the 61st day
after the date of exportation; but upon the presentation, before such 61st day, of satisfactory evidence of
the amount of any customs duties paid to the NAFTA
country on the product, the duties on the materials
may be waived or reduced (subject to section
1508(b)(2)(B) of this title) in an amount that does not
exceed the lesser of—
‘‘(A) the total amount of customs duties owed on
the materials on importation into the United States,
or
‘‘(B) the total amount of customs duties paid to the
NAFTA country on the product, or’’.
See Effective and Termination Dates of 2003 Amendment note below.
Subsec. (d). Pub. L. 108–77, §§ 107(c), 203(b)(2)(C), temporarily substituted ‘‘except that—’’ and pars. (1) and
(2) for ‘‘except that in the case of a withdrawal for exportation to a NAFTA country, as defined in section
3301(4) of this title, if any of the imported metal-bearing materials are goods subject to NAFTA drawback, as
defined in section 3333(a) of this title, charges against
the bond shall be paid before the 61st day after the date

§ 1312

of exportation; but upon the presentation, before such
61st day, of satisfactory evidence of the amount of any
customs duties paid to the NAFTA country on the
product, the bond shall be credited (subject to section
1508(b)(2)(B) of this title) in an amount not to exceed
the lesser of—
‘‘(1) the total amount of customs duties paid or
owed on the materials on importation into the United
States, or
‘‘(2) the total amount of customs duties paid to the
NAFTA country on the product.’’
See Effective and Termination Dates of 2003 Amendment note below.
1993—Subsec. (b). Pub. L. 103–182, § 203(b)(2)(B), inserted concluding provisions following par. (5).
Subsec. (b)(1). Pub. L. 103–182, § 203(b)(2)(A), struck
out ‘‘(other than exportation to Canada on or after January 1, 1994, or such later date as may be proclaimed by
the President under section 204(b)(2)(B) of the United
States-Canada Free-Trade Agreement Implementation
Act of 1988, except to the extent that the metal-bearing
materials were of Canadian origin as determined in accordance with section 202 of such Act of 1988)’’ after
‘‘upon the exportation’’ and inserted provisions excepting goods withdrawn for exportation to a NAFTA country.
Subsec. (b)(4). Pub. L. 103–182, § 203(b)(2)(A), struck
out ‘‘(other than exportation to Canada on or after January 1, 1994, or such later date as may be proclaimed by
the President under section 204(b)(2)(B) of the United
States-Canada Free-Trade Agreement Implementation
Act of 1988, except to the extent that the metal-bearing
materials were of Canadian origin as determined in accordance with section 202 of such Act of 1988)’’ after
‘‘warehouse for exportation’’ and inserted provisions
excepting goods withdrawn for exportation to a NAFTA
country.
Subsec. (d). Pub. L. 103–182, § 203(b)(2)(C), struck out
‘‘(other than exportation to Canada on or after January
1, 1994, or such later date as may be proclaimed by the
President under section 204(b)(2)(B) of the United
States-Canada Free-Trade Agreement Implementation
Act of 1988, except to the extent that the product is a
drawback eligible good under section 204(a) of such Act
of 1988)’’ after ‘‘Upon the exportation’’ and inserted before concluding period provisions excepting goods withdrawn for exportation to a NAFTA country, including
pars. (1) and (2), as well as sentence relating to conditions arising should Canada cease to be a NAFTA country.
1988—Subsec. (b)(1), (4). Pub. L. 100–449, § 204(c)(2)(A),
temporarily inserted ‘‘(other than exportation to Canada on or after January 1, 1994, or such later date as
may be proclaimed by the President under section
204(b)(2)(B) of the United States-Canada Free-Trade
Agreement Implementation Act of 1988, except to the
extent that the metal-bearing materials were of Canadian origin as determined in accordance with section
202 of such Act of 1988)’’ after ‘‘exportation’’. See Effective and Termination Dates of 1988 Amendment note
below.
Subsec. (d). Pub. L. 100–449, § 204(c)(2)(B), temporarily
inserted ‘‘(other than exportation to Canada on or after
January 1, 1994, or such later date as may be proclaimed by the President under section 204(b)(2)(B) of
the United States-Canada Free-Trade Agreement Implementation Act of 1988, except to the extent that the
product is a drawback eligible good under section 204(a)
of such Act of 1988)’’ after ‘‘exportation’’. See Effective
and Termination Dates of 1988 Amendment note below.
Subsec. (f)(1). Pub. L. 100–418, § 1214(h)(1)(A), substituted ‘‘chapter 26 of the Harmonized Tariff Schedule
of the United States’’ for ‘‘schedule 6, part 1, of the
Tariff Schedules of the United States’’ and ‘‘chapters 71
through 83 of the Harmonized Tariff Schedule of the
United States’’ for ‘‘schedule 6, part 2, of such schedules’’ and struck out the quotation marks surrounding
‘‘metal waste and scrap’’ and ‘‘unwrought metal’’.
Subsec. (f)(2)(A). Pub. L. 100–418, § 1214(h)(1)(B), substituted ‘‘chapters 71 through 83 of the Harmonized

§ 1313

TITLE 19—CUSTOMS DUTIES

Tariff Schedule of the United States’’ for ‘‘part 2 of
schedule 6’’ and ‘‘chapter 26 of the Harmonized Tariff
Schedule of the United States’’ for ‘‘part 1 of schedule
6’’ and struck out single quotation marks surrounding
‘‘unwrought metal’’.
Subsec. (f)(3). Pub. L. 100–418, § 1214(h)(1)(C), substituted ‘‘of chapter 26 of the Harmonized Tariff Schedule of the United States’’ for ‘‘as defined in part 1 of
schedule 6’’.
1962—Pub. L. 87–456 amended section generally, and
among other changes, substituted ‘‘metal-bearing minerals’’ for ‘‘ores or crude metals’’, authorized adjustment of the bond charge to reflect changes in the applicable rate of duty occurring while the imported materials are still covered by the bond, permitted two or
more warehouses to be included under one general
bond, prohibited allowances for wastage of copper, lead,
and zinc, and defined ‘‘metal-bearing materials’’,
‘‘smelting or refining’’, and ‘‘product of smelting or refining’’.
EFFECTIVE AND TERMINATION DATES OF 2003
AMENDMENT
Amendment by Pub. L. 108–77 effective on the date
the United States-Chile Free Trade Agreement enters
into force (Jan. 1, 2004), and to cease to be effective on
the date the Agreement ceases to be in force, see section 107(a), (c) of Pub. L. 108–77, set out in a note under
section 3805 of this title.
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by Pub. L. 103–182 applicable (1) with respect to exports from the United States to Canada on
Jan. 1, 1996, if Canada is a NAFTA country on that date
and after such date for so long as Canada continues to
be a NAFTA country and (2) with respect to exports
from the United States to Mexico on Jan. 1, 2001, if
Mexico is a NAFTA country on that date and after such
date for so long as Mexico continues to be a NAFTA
country, see section 213(c) of Pub. L. 103–182, set out as
an Effective Date note under section 3331 of this title.
EFFECTIVE AND TERMINATION DATES OF 1988
AMENDMENT
Amendment by Pub. L. 100–449 effective on date the
United States-Canada Free-Trade Agreement enters
into force (Jan. 1, 1989), and to cease to have effect on
date Agreement ceases to be in force, see section 501(a),
(c) of Pub. L. 100–449, set out in a note under section
2112 of this title.
Amendment by Pub. L. 100–418 effective Jan. 1, 1989,
and applicable with respect to articles entered on or
after such date, see section 1217(b)(1) of Pub. L. 100–418,
set out as an Effective Date note under section 3001 of
this title.
EFFECTIVE DATE OF 1962 AMENDMENT
Amendment by Pub. L. 87–456 effective with respect
to articles entered, or withdrawn from warehouse, for
consumption on or after Aug. 31, 1963, see section 501(a)
of Pub. L. 87–456.

§ 1313. Drawback and refunds
(a) Articles made from imported merchandise
Upon the exportation or destruction under
customs supervision of articles manufactured or
produced in the United States with the use of
imported merchandise, provided that those articles have not been used prior to such exportation or destruction, an amount calculated pursuant to regulations prescribed by the Secretary
of the Treasury under subsection (l) shall be refunded as drawback, except that duties shall not
be so refunded upon the exportation or destruction of flour or by-products produced from imported wheat. Where two or more products re-

Page 80

sult from the manipulation of imported merchandise, the drawback shall be distributed to
the several products in accordance with their
relative values at the time of separation.
(b) Substitution for drawback purposes
(1) In general
If imported duty-paid merchandise or merchandise classifiable under the same 8-digit
HTS subheading number as such imported
merchandise is used in the manufacture or
production of articles within a period not to
exceed 5 years from the date of importation of
such imported merchandise, there shall be allowed upon the exportation, or destruction
under customs supervision, of any such articles, notwithstanding the fact that none of the
imported merchandise may actually have been
used in the manufacture or production of the
exported or destroyed articles, an amount calculated pursuant to regulations prescribed by
the Secretary of the Treasury under subsection (l), but only if those articles have not
been used prior to such exportation or destruction.
(2) Requirements relating to transfer of merchandise
(A) Manufacturers and producers
Drawback shall be allowed under paragraph (1) with respect to an article manufactured or produced using imported merchandise or other merchandise classifiable under
the same 8-digit HTS subheading number as
such imported merchandise only if the manufacturer or producer of the article received
such imported merchandise or such other
merchandise, directly or indirectly, from the
importer.
(B) Exporters and destroyers
Drawback shall be allowed under paragraph (1) with respect to a manufactured or
produced article that is exported or destroyed only if the exporter or destroyer received that article, directly or indirectly,
from the manufacturer or producer.
(C) Evidence of transfer
Transfers of merchandise under subparagraph (A) and transfers of articles under subparagraph (B) may be evidenced by business
records kept in the normal course of business and no additional certificates of transfer or manufacture shall be required.
(3) Submission of bill of materials or formula
(A) In general
Drawback shall be allowed under paragraph (1) with respect to an article manufactured or produced using imported merchandise or other merchandise classifiable under
the same 8-digit HTS subheading number as
such imported merchandise only if the person making the drawback claim submits
with the claim a bill of materials or formula
identifying the merchandise and article by
the 8-digit HTS subheading number and the
quantity of the merchandise.
(B) Bill of materials and formula defined
In this paragraph, the terms ‘‘bill of materials’’ and ‘‘formula’’ mean records kept in

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the normal course of business that identify
each component incorporated into a manufactured or produced article or that identify
the quantity of each element, material,
chemical, mixture, or other substance incorporated into a manufactured article.
(4) Special rule for sought chemical elements
(A) In general
For purposes of paragraph (1), a sought
chemical element may be—
(i) considered imported merchandise, or
merchandise classifiable under the same 8digit HTS subheading number as such imported merchandise, used in the manufacture or production of an article as described in paragraph (1); and
(ii) substituted for source material containing that sought chemical element,
without regard to whether the sought
chemical element and the source material
are classifiable under the same 8-digit HTS
subheading number, and apportioned quantitatively, as appropriate.
(B) Sought chemical element defined
In this paragraph, the term ‘‘sought chemical element’’ means an element listed in the
Periodic Table of Elements that is imported
into the United States or a chemical compound consisting of those elements, either
separately in elemental form or contained in
source material.
(c) Merchandise not conforming to sample or
specifications
(1) Conditions for drawback
Upon the exportation or destruction under
the supervision of the Customs Service of articles or merchandise—
(A) upon which the duties have been paid,
(B) which has been entered or withdrawn
for consumption,
(C) which is—
(i) not conforming to sample or specifications, shipped without the consent of
the consignee, or determined to be defective as of the time of importation, or
(ii) ultimately sold at retail by the importer, or the person who received the
merchandise from the importer, and for
any reason returned to and accepted by
the importer, or the person who received
the merchandise from the importer, and
(D) which, within 5 years after the date of
importation or withdrawal, as applicable,
has been exported or destroyed under the supervision of U.S. Customs and Border Protection,
an amount calculated pursuant to regulations
prescribed by the Secretary of the Treasury
under subsection (l) shall be refunded as drawback.
(2) Designation of import entries
For purposes of paragraph (1)(C)(ii), drawback may be claimed by designating an entry
of merchandise that was imported within 1
year before the date of exportation or destruction of the merchandise described in paragraph (1)(A) and (B) under the supervision of

§ 1313

U.S. Customs and Border Protection. The merchandise designated for drawback must be
identified in the import documentation with
the same eight-digit classification number and
specific product identifier (such as part number, SKU, or product code) as the returned
merchandise.
(3) Evidence of transfers
Transfers of merchandise under paragraph
(1) may be evidenced by business records kept
in the normal course of business and no additional certificates of transfer shall be required.
(d) Flavoring extracts; medicinal or toilet preparations; bottled distilled spirits and wines
Upon the exportation of flavoring extracts,
medicinal or toilet preparations (including perfumery) manufactured or produced in the United
States in part from domestic alcohol on which
an internal-revenue tax has been paid, there
shall be allowed a drawback equal in amount to
the tax found to have been paid on the alcohol
so used.
Upon the exportation of bottled distilled spirits and wines manufactured or produced in the
United States on which an internal-revenue tax
has been paid or determined, there shall be allowed, under regulations to be prescribed by the
Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, a drawback equal in amount to the tax found to have
been paid or determined on such bottled distilled spirits and wines. In the case of distilled
spirits, the preceding sentence shall not apply
unless the claim for drawback is filed by the
bottler or packager of the spirits and unless
such spirits have been stamped or restamped,
and marked, especially for export, under regulations prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary
of the Treasury.
(e) Imported salt for curing fish
Imported salt in bond may be used in curing
fish taken by vessels licensed to engage in the
fisheries, and in curing fish on the shores of the
navigable waters of the United States, whether
such fish are taken by licensed or unlicensed
vessels, and upon proof that the salt has been
used for either of such purposes, the duties on
the same shall be remitted.
(f) Exportation of meats cured with imported
salt
Upon the exportation of meats, whether
packed or smoked, which have been cured in the
United States with imported salt, there shall be
refunded, upon satisfactory proof that such
meats have been cured with imported salt, the
duties paid on the salt so used in curing such exported meats, in amounts not less than $100.
(g) Materials for construction and equipment of
vessels built for foreigners
The provisions of this section shall apply to
materials imported and used in the construction
and equipment of vessels built for foreign account and ownership, or for the government of
any foreign country, notwithstanding that such
vessels may not within the strict meaning of the
term be articles exported.

§ 1313

TITLE 19—CUSTOMS DUTIES

(h) Jet aircraft engines
Upon the exportation of jet aircraft engines
manufactured or produced abroad that have
been overhauled, repaired, rebuilt, or reconditioned in the United States with the use of imported merchandise, including parts, there shall
be refunded, upon satisfactory proof that such
imported merchandise has been so used, the duties which have been paid thereon, in amounts
not less than $100.
(i) Proof of exportation
A person claiming drawback under this section based on the exportation of an article shall
provide proof of the exportation of the article.
Such proof of exportation—
(1) shall establish fully the date and fact of
exportation and the identity of the exporter;
and
(2) may be established through the use of
records kept in the normal course of business
or through an electronic export system of the
United States Government, as determined by
the Commissioner of U.S. Customs and Border
Protection.
(j) Unused merchandise drawback
(1) If imported merchandise, on which was paid
any duty, tax, or fee imposed under Federal law
upon entry or importation—
(A) is, before the close of the 5-year period
beginning on the date of importation and before the drawback claim is filed—
(i) exported, or
(ii) destroyed under customs supervision;
and
(B) is not used within the United States before such exportation or destruction;
then upon such exportation or destruction an
amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under
subsection (l) shall be refunded as drawback.
The exporter (or destroyer) has the right to
claim drawback under this paragraph, but may
endorse such right to the importer or any intermediate party.
(2) Subject to paragraphs (4), (5), and (6), if
there is, with respect to imported merchandise
on which was paid any duty, tax, or fee imposed
under Federal law upon entry or importation,
any other merchandise (whether imported or domestic), that—
(A) is classifiable under the same 8-digit
HTS subheading number as such imported
merchandise;
(B) is, before the close of the 5-year period
beginning on the date of importation of the
imported merchandise and before the drawback claim is filed, either exported or destroyed under customs supervision; and
(C) before such exportation or destruction—
(i) is not used within the United States,
and
(ii) is in the possession of, including ownership while in bailment, in leased facilities,
in transit to, or in any other manner under
the operational control of, the party claiming drawback under this paragraph, if that
party—
(I) is the importer of the imported merchandise, or

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(II) received the imported merchandise,
other merchandise classifiable under the
same 8-digit HTS subheading number as
such imported merchandise, or any combination of such imported merchandise and
such other merchandise, directly or indirectly from the person who imported and
paid any duties, taxes, and fees imposed
under Federal law upon importation or
entry and due on the imported merchandise (and any such transferred merchandise, regardless of its origin, will be treated as the imported merchandise and any
retained merchandise will be treated as domestic merchandise);
then, notwithstanding any other provision of
law, upon the exportation or destruction of such
other merchandise an amount calculated pursuant to regulations prescribed by the Secretary
of the Treasury under subsection (l) shall be refunded as drawback. Notwithstanding subparagraph (A), drawback shall be allowed under this
paragraph with respect to wine if the imported
wine and the exported wine are of the same
color and the price variation between the imported wine and the exported wine does not exceed 50 percent. Transfers of merchandise may
be evidenced by business records kept in the
normal course of business and no additional certificates of transfer shall be required.
(3) The performing of any operation or combination of operations (including, but not limited
to, testing, cleaning, repacking, inspecting,
sorting, refurbishing, freezing, blending, repairing, reworking, cutting, slitting, adjusting, replacing components, relabeling, disassembling,
and unpacking), not amounting to manufacture
or production for drawback purposes under the
preceding provisions of this section on—
(A) the imported merchandise itself in cases
to which paragraph (1) applies, or
(B) merchandise classifiable under the same
8-digit HTS subheading number as such imported merchandise in cases to which paragraph (2) applies,
shall not be treated as a use of that merchandise
for purposes of applying paragraph (1)(B) or
(2)(C).
(4)(A) Effective upon the entry into force of
the North American Free Trade Agreement, the
exportation to a NAFTA country, as defined in
section 2(4) of the North American Free Trade
Agreement Implementation Act [19 U.S.C.
3301(4)], of merchandise that is fungible with and
substituted for imported merchandise, other
than merchandise described in paragraphs (1)
through (8) of section 203(a) of that Act [19
U.S.C. 3333(a)], shall not constitute an exportation for purposes of paragraph (2).
(B) Beginning on January 1, 2015, the exportation to Chile of merchandise that is fungible
with and substituted for imported merchandise,
other than merchandise described in paragraphs
(1) through (5) of section 203(a) of the United
States-Chile Free Trade Agreement Implementation Act, shall not constitute an exportation
for purposes of paragraph (2). The preceding sentence shall not be construed to permit the substitution of unused drawback under paragraph
(2) of this subsection with respect to merchan-

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TITLE 19—CUSTOMS DUTIES

dise described in paragraph (2) of section 203(a)
of the United States-Chile Free Trade Agreement Implementation Act.
(5)(A) For purposes of paragraph (2) and except
as provided in subparagraph (B), merchandise
may not be substituted for imported merchandise for drawback purposes based on the 8-digit
HTS subheading number if the article description for the 8-digit HTS subheading number
under which the imported merchandise is classified begins with the term ‘‘other’’.
(B) In cases described in subparagraph (A),
merchandise may be substituted for imported
merchandise for drawback purposes if—
(i) the other merchandise and such imported
merchandise are classifiable under the same
10-digit HTS statistical reporting number; and
(ii) the article description for that 10-digit
HTS statistical reporting number does not
begin with the term ‘‘other’’.
(6)(A) For purposes of paragraph (2), a drawback claimant may use the first 8 digits of the
10-digit Schedule B number for merchandise or
an article to determine if the merchandise or article is classifiable under the same 8-digit HTS
subheading number as the imported merchandise, without regard to whether the Schedule B
number corresponds to more than one 8-digit
HTS subheading number.
(B) In this paragraph, the term ‘‘Schedule B’’
means the Department of Commerce Schedule B,
Statistical Classification of Domestic and Foreign Commodities Exported from the United
States.
(k) Liability for drawback claims
(1) In general
Any person making a claim for drawback
under this section shall be liable for the full
amount of the drawback claimed.
(2) Liability of importers
An importer shall be liable for any drawback
claim made by another person with respect to
merchandise imported by the importer in an
amount equal to the lesser of—
(A) the amount of duties, taxes, and fees
that the person claimed with respect to the
imported merchandise; or
(B) the amount of duties, taxes, and fees
that the importer authorized the other person to claim with respect to the imported
merchandise.
(3) Joint and several liability
Persons described in paragraphs (1) and (2)
shall be jointly and severally liable for the
amount described in paragraph (2).
(l) Regulations
(1) In general
Allowance of the privileges provided for in
this section shall be subject to compliance
with such rules and regulations as the Secretary of the Treasury shall prescribe.
(2) Calculation of drawback
(A) In general
Not later than the date that is 2 years
after February 24, 2016, the Secretary shall
prescribe regulations for determining the

§ 1313

calculation of amounts refunded as drawback under this section.
(B) Claims with respect to unused merchandise
The regulations required by subparagraph
(A) for determining the calculation of
amounts refunded as drawback under this
section shall provide for a refund of equal to
99 percent of the duties, taxes, and fees paid
on the imported merchandise, which were
imposed under Federal law upon entry or
importation of the imported merchandise,
and may require the claim to be based upon
the average per unit duties, taxes, and fees
as reported on the entry summary line item
or, if not reported on the entry summary
line item, as otherwise allocated by U.S.
Customs and Border Protection, except that
where there is substitution of the merchandise, then—
(i) in the case of an article that is exported, the amount of the refund shall be
equal to 99 percent of the lesser of—
(I) the amount of duties, taxes, and
fees paid with respect to the imported
merchandise; or
(II) the amount of duties, taxes, and
fees that would apply to the exported article if the exported article were imported; and
(ii) in the case of an article that is destroyed, the amount of the refund shall be
an amount that is—
(I) equal to 99 percent of the lesser of—
(aa) the amount of duties, taxes, and
fees paid with respect to the imported
merchandise; and
(bb) the amount of duties, taxes, and
fees that would apply to the destroyed
article if the destroyed article were
imported; and
(II) reduced by the value of materials
recovered during destruction as provided
in subsection (x).
(C) Claims with respect to manufactured articles into which imported or substitute
merchandise is incorporated
The regulations required by subparagraph
(A) for determining the calculation of
amounts refunded as drawback under this
section shall provide for a refund of equal to
99 percent of the duties, taxes, and fees paid
on the imported merchandise incorporated
into an article that is exported or destroyed,
which were imposed under Federal law upon
entry or importation of the imported merchandise incorporated into an article that is
exported or destroyed, and may require the
claim to be based upon the average per unit
duties, taxes, and fees as reported on the
entry summary line item, or if not reported
on the entry summary line item, as otherwise allocated by U.S. Customs and Border
Protection, except that where there is substitution of the imported merchandise,
then—
(i) in the case of an article that is exported, the amount of the refund shall be
equal to 99 percent of the lesser of—

§ 1313

TITLE 19—CUSTOMS DUTIES
(I) the amount of duties, taxes, and
fees paid with respect to the imported
merchandise; or
(II) the amount of duties, taxes, and
fees that would apply to the substituted
merchandise if the substituted merchandise were imported; and
(ii) in the case of an article that is destroyed, the amount of the refund shall be
an amount that is—
(I) equal to 99 percent of the lesser of—
(aa) the amount of duties, taxes, and
fees paid with respect to the imported
merchandise; and
(bb) the amount of duties, taxes, and
fees that would apply to the substituted merchandise if the substituted
merchandise were imported; and

(II) reduced by the value of materials
recovered during destruction as provided
in subsection (x).
(D) Exceptions
The calculations set forth in subparagraphs (B) and (C) shall not apply to claims
for wine based on subsection (j)(2) and
claims based on subsection (p) and instead—
(i) for any drawback claim for wine
based on subsection (j)(2), the amount of
the refund shall be equal to 99 percent of
the duties, taxes, and fees paid with respect to the imported merchandise, without regard to the limitations in subparagraphs (B)(i) and (B)(ii); and
(ii) for any drawback claim based on subsection (p), the amount of the refund shall
be subject to the limitations set out in
paragraph (4) of that subsection and without regard to subparagraph (B)(i), (B)(ii),
(C)(i), or (C)(ii).
(3) Status reports on regulations
Not later than the date that is one year
after February 24, 2016, and annually thereafter until the regulations required by paragraph (2) are final, the Secretary shall submit
to Congress a report on the status of those
regulations.
(m) Source of payment
Any drawback of duties that may be authorized under the provisions of this chapter shall be
paid from the customs receipts of Puerto Rico,
if the duties were originally paid into the Treasury of Puerto Rico.
(n) Refunds, waivers, or reductions under certain free trade agreements
(1) For purposes of this subsection and subsection (o)—
(A) the term ‘‘NAFTA Act’’ means the North
American Free Trade Agreement Implementation Act [19 U.S.C. 3301 et seq.];
(B) the terms ‘‘NAFTA country’’ and ‘‘good
subject to NAFTA drawback’’ have the same
respective meanings that are given such terms
in sections 2(4) and 203(a) of the NAFTA Act
[19 U.S.C. 3301(4), 3333(a)];
(C) a refund, waiver, or reduction of duty
under paragraph (2) of this subsection or paragraph (1) of subsection (o) is subject to section
1508(b)(2)(B) of this title; and

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(D) the term ‘‘good subject to Chile FTA
drawback’’ has the meaning given that term in
section 203(a) of the United States-Chile Free
Trade Agreement Implementation Act.
(2) For purposes of subsections (a), (b), (f), (h),
(p), and (q), if an article that is exported to a
NAFTA country is a good subject to NAFTA
drawback, no customs duties on the good may be
refunded, waived, or reduced in an amount that
exceeds the lesser of—
(A) the total amount of customs duties paid
or owed on the good on importation into the
United States, or
(B) the total amount of customs duties paid
on the good to the NAFTA country.
(3) If Canada ceases to be a NAFTA country
and the suspension of the operation of the
United States-Canada Free-Trade Agreement
thereafter terminates, then for purposes of subsections (a), (b), (f), (h), (j)(2), and (q), the shipment to Canada during the period such Agreement is in operation of an article made from or
substituted for, as appropriate, a drawback eligible good under section 204(a) of the United
States-Canada Free-Trade Implementation Act
of 1988 does not constitute an exportation.
(4)(A) For purposes of subsections (a), (b), (f),
(h), (j)(2), (p), and (q), if an article that is exported to Chile is a good subject to Chile FTA
drawback, no customs duties on the good may be
refunded, waived, or reduced, except as provided
in subparagraph (B).
(B) The customs duties referred to in subparagraph (A) may be refunded, waived, or reduced
by—
(i) 100 percent during the 8-year period beginning on January 1, 2004;
(ii) 75 percent during the 1-year period beginning on January 1, 2012;
(iii) 50 percent during the 1-year period beginning on January 1, 2013; and
(iv) 25 percent during the 1-year period beginning on January 1, 2014.
(o) Special rules for certain vessels and imported
materials
(1) For purposes of subsection (g), if—
(A) a vessel is built for the account and ownership of a resident of a NAFTA country or the
government of a NAFTA country, and
(B) imported materials that are used in the
construction and equipment of the vessel are
goods subject to NAFTA drawback,
the amount of customs duties refunded, waived,
or reduced on such materials may not exceed
the lesser of the total amount of customs duties
paid or owed on the materials on importation
into the United States or the total amount of
customs duties paid on the vessel to the NAFTA
country.
(2) If Canada ceases to be a NAFTA country
and the suspension of the operation of the
United States-Canada Free-Trade Agreement
thereafter terminates, then for purposes of subsection (g), vessels built for Canadian account
and ownership, or for the Government of Canada, may not be considered to be built for any
foreign account and ownership, or for the government of any foreign country, except to the
extent that the materials in such vessels are

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TITLE 19—CUSTOMS DUTIES

drawback eligible goods under section 204(a) of
the United States-Canada Free-Trade Implementation Act of 1988.
(3) For purposes of subsection (g), if—
(A) a vessel is built for the account and ownership of a resident of Chile or the Government of Chile, and
(B) imported materials that are used in the
construction and equipment of the vessel are
goods subject to Chile FTA drawback, as defined in section 203(a) of the United StatesChile Free Trade Agreement Implementation
Act,
no customs duties on such materials may be refunded, waived, or reduced, except as provided in
paragraph (4).
(4) The customs duties referred to in paragraph (3) may be refunded, waived or reduced
by—
(A) 100 percent during the 8-year period beginning on January 1, 2004;
(B) 75 percent during the 1-year period beginning on January 1, 2012;
(C) 50 percent during the 1-year period beginning on January 1, 2013; and
(D) 25 percent during the 1-year period beginning on January 1, 2014.
(p) Substitution of finished petroleum derivatives
(1) In general
Notwithstanding any other provision of this
section, if—
(A) an article (hereafter referred to in this
subsection as the ‘‘exported article’’) of the
same kind and quality as a qualified article
is exported;
(B) the requirements set forth in paragraph (2) are met; and
(C) a drawback claim is filed regarding the
exported article;
drawback shall be allowed as described in
paragraph (4).
(2) Requirements
The requirements referred to in paragraph
(1) are as follows:
(A) The exporter of the exported article—
(i) manufactured or produced a qualified
article in a quantity equal to or greater
than the quantity of the exported article,
(ii) purchased or exchanged, directly or
indirectly, a qualified article from a manufacturer or producer described in subsection (a) or (b) in a quantity equal to or
greater than the quantity of the exported
article,
(iii) imported a qualified article in a
quantity equal to or greater than the
quantity of the exported article, or
(iv) purchased or exchanged, directly or
indirectly, a qualified article from an importer in a quantity equal to or greater
than the quantity of the exported article.
(B) In the case of the requirement described in subparagraph (A)(ii), the manufacturer or producer produced the qualified article in a quantity equal to or greater than
the quantity of the exported article.
(C) In the case of the requirement of subparagraph (A)(i) or (A)(ii), the exported arti-

§ 1313

cle is exported during the period that the
qualified article described in subparagraph
(A)(i) or (A)(ii) (whichever is applicable) is
manufactured or produced, or within 180
days after the close of such period.
(D) In the case of the requirement of subparagraph (A)(i) or (A)(ii), the specific petroleum refinery or production facility which
made the qualified article concerned is identified.
(E) In the case of the requirement of subparagraph (A)(iii) or (A)(iv), the exported article is exported within 180 days after the
date of entry of an imported qualified article
described in subparagraph (A)(iii) or (A)(iv)
(whichever is applicable).
(F) Except as otherwise specifically provided in this subsection, the drawback
claimant complies with all requirements of
this section, including providing certificates
which establish the drawback eligibility of
articles for which drawback is claimed.
(G) The manufacturer, producer, importer,
transferor, exporter, and drawback claimant
of the qualified article and the exported article maintain all records required by regulation.
(3) ‘‘Qualified article’’ defined, etc.
For purposes of this subsection—
(A) The term ‘‘qualified article’’ means an
article—
(i) described in—
(I) headings 2707, 2708, 2709.00, 2710, 2711,
2712, 2713, 2714, 2715, 2901, and 2902, and
subheadings 2903.21.00, 2909.19.14, 2917.36,
2917.39.04, 2917.39.15, 2926.10.00, 3811.21.00,
and 3811.90.00 of the HTS, or
(II) headings 3901 through 3914 of such
Schedule (as such headings apply to the
primary forms provided under Note 6 to
chapter 39 of the HTS), and
(ii) which is—
(I) manufactured or produced as described in subsection (a) or (b) from
crude petroleum or a petroleum derivative,
(II) imported duty-paid, or
(III) an article of the same kind and
quality as described in subparagraph (B),
or any combination thereof, that is
transferred in a quantity not greater
than the quantity of articles purchased
or exchanged.
The transferred merchandise described in
subclause (III), regardless of its origin
shall be the qualified article for purposes
of this section. The party transferring the
merchandise shall maintain records kept
in the normal course of business to demonstrate the transfer.
(B) An article, including an imported,
manufactured, substituted, or exported article, is of the same kind and quality as the
qualified article for which it is substituted
under this subsection if it is a product that
is commercially interchangeable with or referred to under the same eight-digit classification of the HTS as the qualified article.
If an article is referred to under the same

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TITLE 19—CUSTOMS DUTIES

eight-digit classification of the HTS as the
qualified article on January 1, 2000, then
whether or not the article has been reclassified under another eight-digit classification
after January 1, 2000, the article shall be
deemed to be an article that is referred to
under the same eight-digit classification of
such Schedule as the qualified article for
purposes of the preceding sentence.
(C) The term ‘‘drawback claimant’’ means
the exporter of the exported article or the
refiner, producer, or importer of either the
qualified article or the exported article. Any
person eligible to file a drawback claim
under this subparagraph may designate another person to file such claim.
(4) Limitation on drawback
The amount of drawback payable under this
subsection shall not exceed the amount of
drawback that would be attributable to the article—
(A) manufactured or produced under subsection (a) or (b) by the manufacturer or
producer described in clause (i) or (ii) of
paragraph (2)(A), or
(B) imported under clause (iii) or (iv) of
paragraph (2)(A) had the claim qualified for
drawback under subsection (j).
(5) Special rules for ethyl alcohol
For purposes of this subsection, any duty
paid under subheading 9901.00.50 of the HTS on
imports of ethyl alcohol or a mixture of ethyl
alcohol may not be refunded if the exported
article upon which a drawback claim is based
does not contain ethyl alcohol or a mixture of
ethyl alcohol.
(q) Packaging material
(1) Packaging material under subsections (c)
and (j)
Packaging material, whether imported and
duty paid, and claimed for drawback under either subsection (c) or (j)(1), or imported and
duty paid, or substituted, and claimed for
drawback under subsection (j)(2), shall be eligible for drawback, upon exportation, in an
amount calculated pursuant to regulations
prescribed by the Secretary of the Treasury
under subsection (l).
(2) Packaging material under subsections (a)
and (b)
Packaging material that is manufactured or
produced under subsection (a) or (b) shall be
eligible for drawback, upon exportation, in an
amount calculated pursuant to regulations
prescribed by the Secretary of the Treasury
under subsection (l).
(3) Contents
Packaging material described in paragraphs
(1) and (2) shall be eligible for drawback
whether or not it contains articles or merchandise, and whether or not any articles or
merchandise it contains are eligible for drawback.
(4) Employing packaging material for its intended purpose prior to exportation
The use of any packaging material for its intended purpose prior to exportation shall not

Page 86

be treated as a use of such material prior to
exportation for purposes of applying subsection (a), (b), or (c), or paragraph (1)(B) or
(2)(C)(i) of subsection (j).
(r) Filing drawback claims
(1) A drawback entry shall be filed or applied
for, as applicable, not later than 5 years after
the date on which merchandise on which drawback is claimed was imported. Claims not completed within the 5-year period shall be considered abandoned. No extension will be granted
unless it is established that U.S. Customs and
Border Protection was responsible for the untimely filing.
(2) A drawback entry for refund filed pursuant
to any subsection of this section shall be deemed
filed pursuant to any other subsection of this
section should it be determined that drawback
is not allowable under the entry as originally
filed but is allowable under such other subsection.
(3)(A) U.S. Customs and Border Protection
may, notwithstanding the limitation set forth
in paragraph (1), extend the time for filing a
drawback claim for a period not to exceed 18
months, if—
(i) the claimant establishes to the satisfaction of U.S. Customs and Border Protection
that the claimant was unable to file the drawback claim because of an event declared by the
President to be a major disaster on or after
January 1, 1994; and
(ii) the claimant files a request for such extension with U.S. Customs and Border Protection—
(I) within 1 year from the last day of the
5-year period referred to in paragraph (1), or
(II) within 1 year after October 11, 1996,
whichever is later.
(B) If an extension is granted with respect to
a request filed under this paragraph, the period
of time for retaining records set forth in section
1508(c)(3) of this title shall be extended for an
additional 18 months or, in a case to which subparagraph (A)(ii) applies, for a period not to exceed 1 year from the date the claim is filed.
(C) For purposes of this paragraph, the term
‘‘major disaster’’ has the meaning given that
term in section 5122(2) of title 42.
(4) All drawback claims filed on and after the
date that is 2 years after February 24, 2016, shall
be filed electronically.
(s) Designation of merchandise by successor
(1) For purposes of subsection (b), a drawback
successor may designate imported merchandise
used by the predecessor before the date of succession as the basis for drawback on articles
manufactured by the drawback successor after
the date of succession.
(2) For purposes of subsection (j)(2), a drawback successor may designate—
(A) imported merchandise which the predecessor, before the date of succession, imported;
or
(B) subject to paragraphs (5) and (6) of subsection (j), imported merchandise, other merchandise classifiable under the same 8-digit
HTS subheading number as such imported
merchandise, or any combination of such im-

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TITLE 19—CUSTOMS DUTIES

ported merchandise and such other merchandise, that the predecessor received, before the
date of succession, from the person who imported and paid any duties, taxes, and fees due
on the imported merchandise;
as the basis for drawback on merchandise possessed by the drawback successor after the date
of succession.
(3) For purposes of this subsection, the term
‘‘drawback successor’’ means an entity to which
another entity (in this subsection referred to as
the ‘‘predecessor’’) has transferred by written
agreement, merger, or corporate resolution—
(A) all or substantially all of the rights,
privileges, immunities, powers, duties, and liabilities of the predecessor; or
(B) the assets and other business interests of
a division, plant, or other business unit of
such predecessor, but only if in such transfer
the value of the transferred realty, personalty,
and intangibles (other than drawback rights,
inchoate or otherwise) exceeds the value of all
transferred drawback rights, inchoate or
otherwise.
(4) No drawback shall be paid under this subsection until either the predecessor or the drawback successor (who shall also certify that it
has the predecessor’s records) certifies that the
transferred merchandise was not and will not be
claimed by the predecessor.
(t) Repealed. Pub. L. 114–125, title IX, § 906(l),
Feb. 24, 2016, 130 Stat. 233
(u) Eligibility of entered or withdrawn merchandise
Imported merchandise that has not been regularly entered or withdrawn for consumption
shall not satisfy any requirement for use, exportation, or destruction under this section.
(v) Multiple drawback claims
Merchandise that is exported or destroyed to
satisfy any claim for drawback shall not be the
basis of any other claim for drawback; except
that appropriate credit and deductions for
claims covering components or ingredients of
such merchandise shall be made in computing
drawback payments.
(w) Limited applicability for certain agricultural
products
(1) In general
No drawback shall be available with respect
to an agricultural product subject to the overquota rate of duty established under a tariffrate quota, except pursuant to subsection
(j)(1).
(2) Application to tobacco
Notwithstanding paragraph (1), drawback
shall also be available pursuant to subsection
(a) with respect to any tobacco subject to the
over-quota rate of duty established under a
tariff-rate quota.
(x) Drawbacks for recovered materials
For purposes of subsections (a), (b), (c), and (j),
the term ‘‘destruction’’ includes a process by
which materials are recovered from imported
merchandise or from an article manufactured
from imported merchandise. In determining the

§ 1313

amount of duties to be refunded as drawback to
a claimant under this subsection, the value of
recovered materials (including the value of any
tax benefit or royalty payment) that accrues to
the drawback claimant shall be deducted from
the value of the imported merchandise that is
destroyed, or from the value of the merchandise
used, or designated as used, in the manufacture
of the article.
(y) Articles shipped to the United States insular
possessions
Articles described in subsection (j)(1) shall be
eligible for drawback under this section if duty
was paid on the merchandise upon importation
into the United States and the person claiming
the drawback demonstrates that the merchandise has entered the customs territory of the
United States Virgin Islands, American Samoa,
Wake Island, Midway Islands, Kingman Reef,
Guam, Canton Island, Enderbury Island, Johnston Island, or Palmyra Island.
(z) Definitions
In this section:
(1) Directly
The term ‘‘directly’’ means a transfer of
merchandise or an article from one person to
another person without any intermediate
transfer.
(2) HTS
The term ‘‘HTS’’ means the Harmonized
Tariff Schedule of the United States.
(3) Indirectly
The term ‘‘indirectly’’ means a transfer of
merchandise or an article from one person to
another person with one or more intermediate
transfers.
(June 17, 1930, ch. 497, title III, § 313, 46 Stat. 693;
May 17, 1932, ch. 190, 47 Stat. 158; June 26, 1936,
ch. 830, title IV, §§ 402, 403, 49 Stat. 1960; Aug. 8,
1951, ch. 297, 65 Stat. 175; Aug. 8, 1953, ch. 397, § 12,
67 Stat. 515; Aug. 6, 1956, ch. 1021, § 2, 70 Stat.
1076; Pub. L. 85–673, § 1, Aug. 18, 1958, 72 Stat. 624;
Pub. L. 90–630, § 2(b), Oct. 22, 1968, 82 Stat. 1328;
Pub. L. 91–692, § 3(a), Jan. 12, 1971, 84 Stat. 2076;
Pub. L. 96–609, title II, § 201(a), Dec. 28, 1980, 94
Stat. 3560; Pub. L. 98–573, title II, § 202, Oct. 30,
1984, 98 Stat. 2973; Pub. L. 99–514, title XVIII,
§ 1888(2), Oct. 22, 1986, 100 Stat. 2924; Pub. L.
100–449, title II, § 204(c)(3), Sept. 28, 1988, 102 Stat.
1862; Pub. L. 101–382, title I, § 134(a)(1), (2), title
III, § 484A(a), Aug. 20, 1990, 104 Stat. 649, 707; Pub.
L. 103–182, title II, § 203(b)(3), (c), title VI, § 632(a),
Dec. 8, 1993, 107 Stat. 2089, 2092, 2192; Pub. L.
103–465, title IV, §§ 404(e)(5)(A), 422(d), Dec. 8,
1994, 108 Stat. 4961, 4965; Pub. L. 104–295, §§ 7, 10,
21(e)(4), Oct. 11, 1996, 110 Stat. 3518, 3519, 3530;
Pub. L. 106–36, title II, §§ 2404(a), 2419(a),
2420(a)–(d), June 25, 1999, 113 Stat. 169, 178, 179;
Pub. L. 106–476, title I, §§ 1422(a)(1), (b), 1462(a),
Nov. 9, 2000, 114 Stat. 2156, 2172; Pub. L. 108–77,
title II, § 203(b)(3), Sept. 3, 2003, 117 Stat. 927;
Pub. L. 108–429, title I, §§ 1556, 1557(a), 1563(a)–(d),
title II, § 2004(d)(6), Dec. 3, 2004, 118 Stat. 2579,
2583–2585, 2592; Pub. L. 110–234, title XV,
§§ 15334(a), 15421(a), May 22, 2008, 122 Stat. 1517,
1547; Pub. L. 110–246, § 4(a), title XV, §§ 15334(a),
15421(a), June 18, 2008, 122 Stat. 1664, 2279, 2309;

§ 1313

TITLE 19—CUSTOMS DUTIES

Pub. L. 114–125, title IX, § 906(a)–(n), Feb. 24, 2016,
130 Stat. 226–233.)
AMENDMENT OF SECTION
For termination of amendment by section
107(c) of Pub. L. 108–77, see Effective and Termination Dates of 2003 Amendment note below.
For termination of amendment by section
501(c) of Pub. L. 100–449, see Effective and Termination Dates of 1988 Amendment note below.
REFERENCES IN TEXT
Section 203(a) of the United States-Chile Free Trade
Agreement Implementation Act, referred to in subsecs.
(j)(4)(B), (n)(1)(D), and (o)(3)(B), is section 203(a) of Pub.
L. 108–77, which is set out in a note under section 3805
of this title.
The North American Free Trade Agreement Implementation Act, referred to in subsec. (n)(1)(A), is Pub.
L. 103–182, Dec. 8, 1993, 107 Stat. 2057, as amended. For
complete classification of this Act to the Code, see
Short Title note set out under section 3301 of this title
and Tables.
Section 204 of the United States-Canada Free-Trade
Agreement Implementation Act of 1988, referred to in
subsecs. (n)(3) and (o)(2), is section 204 of Pub. L.
100–449, which is set out in a note under section 2112 of
this title.
The Harmonized Tariff Schedule of the United States
or HTS, referred to in subsecs. (p)(3)(A)(i), (B), (5) and
(z)(2), is not set out in the Code. See Publication of
Harmonized Tariff Schedule note set out under section
1202 of this title.
CODIFICATION
Pub. L. 110–234 and Pub. L. 110–246 made identical
amendments to this section. The amendments by Pub.
L. 110–234 were repealed by section 4(a) of Pub. L.
110–246.
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Oct. 3, 1913, ch. 16, § IV, O, 38 Stat. 200,
which was superseded by act Sept. 21, 1922, ch. 356, title
III, § 313, 42 Stat. 940, and repealed by section 321 thereof. Section 313 of the 1922 act was superseded by section
313 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act.
Earlier provisions relating to this subject were made
by the Tariff Acts of Oct. 1, 1890, ch. 1244, § 25, 26 Stat.
617; Aug. 27, 1894, ch. 349, § 22, 28 Stat. 551; July 24, 1897,
ch. 11, § 30, 30 Stat. 211; and Aug. 5, 1909, ch. 6, § 25, 36
Stat. 90, which superseded provisions of a similar nature contained in R.S. §§ 3019, 3020, 3026, as amended by
act Mar. 10, 1880, ch. 37, 21 Stat. 67, and said sections
3019, 3020, and 3026, were also repealed by act Sept. 21,
1922, ch. 356, title IV, § 642, 42 Stat. 989.
The provisions of section IV, O, of the act of 1913,
similar to subdivision (g) of this section concerning
materials used in the construction and equipment of
vessels built for foreign account, superseded a similar
provision of act June 26, 1884, ch. 121, § 17, 23 Stat. 57.
The provisions of subsec. (e) of this section concerning imported salt used in curing fish superseded somewhat similar provisions in R.S. § 3022, which was repealed by act Sept. 21, 1922, ch. 356, title IV, § 642, 42
Stat. 989.
Section 642 of the act of Sept. 21, 1922, also repealed
sections 3015 to 3026, inclusive, 3028 to 3047, inclusive,
and 3049 to 3057, inclusive of the Revised Statutes,
which were concerned with the subject of drawback.
R.S. § 3048, which was not repealed, read as follows:
‘‘So much money as may be necessary for the payment
of debentures or drawbacks and allowances which may
be authorized and payable, is hereby appropriated for
that purpose out of any money in the Treasury, to be
expended under the direction of the Secretary of that
Department, according to the laws authorizing deben-

Page 88

tures or drawbacks and allowances. The collectors of
the customs shall be the disbursing agents to pay such
debentures, drawbacks, and allowances. All debenture
certificates issued according to law shall be received in
payment of duties at the customhouse where the same
have been issued, the laws regulating drawbacks having
been complied with.’’
Permanent appropriations to pay debentures and
other charges arising from duties, drawbacks, bounties,
and allowances were also contained in R.S. § 3689, incorporated in section 711 of former Title 31, Money and Finance, prior to repeal effective July 1, 1935, by act June
26, 1934, ch. 756, §§ 1, 2, 48 Stat. 1225.
AMENDMENTS
2016—Subsec. (a). Pub. L. 114–125, § 906(a), substituted
‘‘an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l) shall be refunded as drawback, except that’’
for ‘‘the full amount of the duties paid upon the merchandise so used shall be refunded as drawback, less 1
per centum of such duties, except that such’’.
Subsec. (b). Pub. L. 114–125, § 906(b)(1), (6), designated
existing provisions as par. (1), inserted heading, and
added pars. (2) to (4).
Subsec. (b)(1). Pub. L. 114–125, § 906(b)(2)–(5), substituted ‘‘or merchandise classifiable under the same 8digit HTS subheading number as such imported merchandise is’’ for ‘‘and any other merchandise (whether
imported or domestic) of the same kind and quality
are’’, ‘‘5 years from the date of importation of such imported merchandise’’ for ‘‘three years from the receipt
of such imported merchandise by the manufacturer or
producer of such articles’’, and ‘‘an amount calculated
pursuant to regulations prescribed by the Secretary of
the Treasury under subsection (l), but only if those articles have not been used prior to such exportation or
destruction.’’ for ‘‘an amount of drawback equal tothat
which would have been allowable had the merchandise
used therein been imported, but only if those articles
have not been used prior to such exportation or destruction; but the total amount of drawback allowed
upon the exportation or destruction under customs supervision of such articles, together with the total
amount of drawback allowed in respect of such imported merchandise under any other provision of law,
shall not exceed 99 per centum of the duty paid on such
imported merchandise.’’
Subsec. (c)(1). Pub. L. 114–125, § 906(c)(1)(C), substituted ‘‘an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under
subsection (l)’’ for ‘‘the full amount of the duties paid
upon such merchandise, less 1 percent,’’ in concluding
provisions.
Subsec. (c)(1)(C)(ii). Pub. L. 114–125, § 906(c)(1)(A),
struck out ‘‘under a certificate of delivery’’ after ‘‘from
the importer’’ in two places.
Subsec. (c)(1)(D). Pub. L. 114–125, § 906(c)(1)(B), substituted ‘‘5 years’’ for ‘‘3 years’’ and ‘‘U.S. Customs and
Border Protection’’ for ‘‘the Customs Service’’.
Subsec. (c)(2). Pub. L. 114–125, § 906(c)(2), substituted
‘‘U.S. Customs and Border Protection’’ for ‘‘the Customs Service’’.
Subsec. (c)(3). Pub. L. 114–125, § 906(c)(3), amended par.
(3) generally. Prior to amendment, text read as follows:
‘‘For purposes of this subsection, drawback certificates
are not required if the drawback claimant and the importer are the same party, or if the drawback claimant
is a drawback successor to the importer as defined in
subsection (s)(3).’’
Subsec. (i). Pub. L. 114–125, § 906(d), amended subsec.
(i) generally. Prior to amendment, text read as follows:
‘‘Unless otherwise provided for in this section, no drawback shall be allowed under the provisions of this section unless the completed article is exported, or destroyed under the supervision of the Customs Service,
within five years after importation of the imported
merchandise.’’
Subsec. (j)(1). Pub. L. 114–125, § 906(e)(1)(B), substituted ‘‘an amount calculated pursuant to regula-

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TITLE 19—CUSTOMS DUTIES

tions prescribed by the Secretary of the Treasury under
subsection (l)’’ for ‘‘99 percent of the amount of each
duty, tax, or fee so paid’’ in concluding provisions.
Subsec. (j)(1)(A). Pub. L. 114–125, § 906(e)(1)(A), in introductory provisions, substituted ‘‘5-year’’ for ‘‘3year’’ and inserted ‘‘and before the drawback claim is
filed’’ after ‘‘the date of importation’’.
Subsec. (j)(2). Pub. L. 114–125, § 906(e)(2)(E), in concluding provisions, substituted ‘‘an amount calculated
pursuant to regulations prescribed by the Secretary of
the Treasury under subsection (l) shall be refunded as
drawback’’ for ‘‘the amount of each such duty, tax, and
fee paid regarding the imported merchandise shall be
refunded as drawback under this subsection, but in no
case may the total drawback on the imported merchandise, whether available under this paragraph or any
other provision of law or any combination thereof, exceed 99 percent of that duty, tax, or fee’’ and ‘‘Notwithstanding subparagraph (A), drawback shall be allowed
under this paragraph with respect to wine if the imported wine and the exported wine are of the same
color and the price variation between the imported
wine and the exported wine does not exceed 50 percent.
Transfers of merchandise may be evidenced by business
records kept in the normal course of business and no
additional certificates of transfer shall be required.’’
for ‘‘For purposes of subparagraph (A) of this paragraph, wine of the same color having a price variation
not to exceed 50 percent between the imported wine and
the exported wine shall be deemed to be commercially
interchangeable.’’
Pub. L. 114–125, § 906(e)(2)(A), substituted ‘‘paragraphs
(4), (5), and (6)’’ for ‘‘paragraph (4)’’ in introductory provisions.
Subsec. (j)(2)(A). Pub. L. 114–125, § 906(e)(2)(B), substituted ‘‘classifiable under the same 8-digit HTS subheading number as’’ for ‘‘commercially interchangeable
with’’.
Subsec. (j)(2)(B). Pub. L. 114–125, § 906(e)(2)(C), substituted ‘‘5-year’’ for ‘‘3-year’’ and inserted ‘‘and before
the drawback claim is filed’’ after ‘‘the imported merchandise’’.
Subsec. (j)(2)(C)(ii)(II). Pub. L. 114–125, § 906(e)(2)(D),
added subcl. (II) and struck out former subcl. (II) which
read as follows: ‘‘received from the person who imported and paid any duty due on the imported merchandise a certificate of delivery transferring to the party
the imported merchandise, commercially interchangeable merchandise, or any combination of imported and
commercially interchangeable merchandise (and any
such transferred merchandise, regardless of its origin,
will be treated as the imported merchandise and any
retained merchandise will be treated as domestic merchandise);’’.
Subsec. (j)(3)(B). Pub. L. 114–125, § 906(e)(3), substituted ‘‘merchandise classifiable under the same 8digit HTS subheading number as such imported merchandise’’ for ‘‘the commercially interchangeable merchandise’’.
Subsec. (j)(5), (6). Pub. L. 114–125, § 906(e)(4), added
pars. (5) and (6).
Subsec. (k). Pub. L. 114–125, § 906(f), amended subsec.
(k) generally. Prior to amendment, text read as follows:
‘‘(1) For purposes of subsections (a) and (b), the use of
any domestic merchandise acquired in exchange for imported merchandise of the same kind and quality shall
be treated as the use of such imported merchandise if
no certificate of delivery is issued with respect to such
imported merchandise.
‘‘(2) For purposes of subsections (a) and (b), the use of
any domestic merchandise acquired in exchange for a
drawback product of the same kind and quality shall be
treated as the use of such drawback product if no certificate of delivery or certificate of manufacture and
delivery pertaining to such drawback product is issued,
other than that which documents the product’s manufacture and delivery. As used in this paragraph, the
term ‘drawback product’ means any domestically produced product, manufactured with imported merchan-

§ 1313

dise or any other merchandise (whether imported or domestic) of the same kind and quality, that is subject to
drawback.’’
Subsec. (l). Pub. L. 114–125, § 906(g), amended subsec.
(l) generally. Prior to amendment, text read as follows:
‘‘Allowance of the privileges provided for in this section shall be subject to compliance with such rules and
regulations as the Secretary of the Treasury shall prescribe, which may include, but need not be limited to,
the authority for the electronic submission of drawback entries and the designation of the person to whom
any refund or payment of drawback shall be made.’’
Subsec. (p). Pub. L. 114–125, § 906(h)(1), substituted
‘‘HTS’’ for ‘‘Harmonized Tariff Schedule of the United
States’’ wherever appearing.
Subsec. (p)(3)(A). Pub. L. 114–125, § 906(h)(2)(B), in concluding provisions, struck out ‘‘, so designated on the
certificate of delivery or certificate of manufacture and
delivery’’ after ‘‘origin’’ and substituted ‘‘The party
transferring the merchandise shall maintain records
kept in the normal course of business to demonstrate
the transfer.’’ for ‘‘A party who issues a certificate of
delivery, or certificate of manufacture and delivery,
shall also certify to the Commissioner of Customs that
it has not, and will not, issue such certificates for a
quantity greater than the amount eligible for drawback
and that appropriate records will be maintained to
demonstrate that fact.’’
Subsec. (p)(3)(A)(ii)(III). Pub. L. 114–125, § 906(h)(2)(A),
struck out ‘‘, as so certified in a certificate of delivery
or certificate of manufacture and delivery’’ after
‘‘transferred’’.
Subsec. (q)(1). Pub. L. 114–125, § 906(i)(1), substituted
‘‘in an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l)’’ for ‘‘of 99 percent of any duty, tax, or fee
imposed under Federal law on such imported material’’.
Subsec. (q)(2). Pub. L. 114–125, § 906(i)(2), substituted
‘‘in an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l)’’ for ‘‘of 99 percent of any duty, tax, or fee
imposed under Federal law on the imported or substituted merchandise used to manufacture or produce
such material’’.
Subsec. (q)(3). Pub. L. 114–125, § 906(i)(3), substituted
‘‘it contains’’ for ‘‘they contain’’ in two places.
Subsec. (r)(1). Pub. L. 114–125, § 906(j)(1), substituted
‘‘A drawback entry shall be filed or applied for, as applicable, not later than 5 years after the date on which
merchandise on which drawback is claimed was imported.’’ for ‘‘A drawback entry and all documents necessary to complete a drawback claim, including those
issued by the Customs Service, shall be filed or applied
for, as applicable, within 3 years after the date of exportation or destruction of the articles on which drawback is claimed, except that any landing certificate required by regulation shall be filed within the time
limit prescribed in such regulation.’’, ‘‘5-year’’ for ‘‘3year’’, and ‘‘U.S. Customs and Border Protection’’ for
‘‘the Customs Service’’.
Subsec. (r)(3)(A). Pub. L. 114–125, § 906(j)(2)(A)(i), (ii),
substituted ‘‘U.S. Customs and Border Protection’’ for
‘‘The Customs Service’’ in introductory provisions and
‘‘U.S. Customs and Border Protection’’ for ‘‘the Customs Service’’ in cls. (i) and (ii).
Subsec.
(r)(3)(A)(ii)(I).
Pub.
L.
114–125,
§ 906(j)(2)(A)(iii), substituted ‘‘5-year’’ for ‘‘3-year’’.
Subsec. (r)(3)(B). Pub. L. 114–125, § 906(j)(2)(B), substituted ‘‘the period of time for retaining records set
forth in’’ for ‘‘the periods of time for retaining records
set forth in subsection (t) of this section and’’.
Subsec. (r)(4). Pub. L. 114–125, § 906(j)(3), added par. (4).
Subsec. (s)(2)(B). Pub. L. 114–125, § 906(k)(1), added subpar. (B) and struck out former subpar. (B) which read
as follows: ‘‘imported merchandise, commercially
interchangeable merchandise, or any combination of
imported and commercially interchangeable merchandise for which the predecessor received, before the date
of succession, from the person who imported and paid

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any duty due on the imported merchandise a certificate
of delivery transferring to the predecessor such merchandise;’’.
Subsec. (s)(4). Pub. L. 114–125, § 906(k)(2), substituted
‘‘certifies that the transferred merchandise was not and
will not be claimed by the predecessor.’’ for ‘‘certifies
that—
‘‘(A) the transferred merchandise was not and will
not be claimed by the predecessor, and
‘‘(B) the predecessor did not and will not issue any
certificate to any other person that would enable
that person to claim drawback.’’
Subsec. (t). Pub. L. 114–125, § 906(l), struck out subsec.
(t). Text read as follows: ‘‘Any person who issues a certificate which would enable another person to claim
drawback shall be subject to the recordkeeping provisions of this chapter, with the retention period beginning on the date that such certificate is issued.’’
Subsec. (x). Pub. L. 114–125, § 906(m), substituted ‘‘(c),
and (j)’’ for ‘‘and (c)’’.
Subsec. (z). Pub. L. 114–125, § 906(n), added subsec. (z).
2008—Subsec. (j)(2). Pub. L. 110–246, § 15421(a), inserted
at end of concluding provisions ‘‘For purposes of subparagraph (A) of this paragraph, wine of the same color
having a price variation not to exceed 50 percent between the imported wine and the exported wine shall be
deemed to be commercially interchangeable.’’
Subsec. (p)(5). Pub. L. 110–246, § 15334(a), added par. (5).
2004—Subsec. (c). Pub. L. 108–429, § 1563(a), amended
heading and text of subsec. (c) generally. Prior to
amendment, text read as follows: ‘‘Upon the exportation, or destruction under the supervision of the Customs Service, of merchandise—
‘‘(1) not conforming to sample or specifications,
shipped without the consent of the consignee, or determined to be defective as of the time of importation;
‘‘(2) upon which the duties have been paid;
‘‘(3) which has been entered or withdrawn for consumption; and
‘‘(4) which, within 3 years after release from the
custody of the Customs Service, has been returned to
the custody of the Customs Service for exportation or
destruction under the supervision of the Customs
Service;
the full amount of the duties paid upon such merchandise, less 1 percent, shall be refunded as drawback.’’
Subsec. (i). Pub. L. 108–429, § 1563(b), substituted ‘‘Unless otherwise provided for in this section, no’’ for
‘‘No’’ and inserted ‘‘, or destroyed under the supervision of the Customs Service,’’ after ‘‘exported’’.
Subsec. (j)(1). Pub. L. 108–429, § 1557(a)(1), substituted
‘‘upon entry or’’ for ‘‘because of its’’ in introductory
provisions.
Subsec. (j)(2). Pub. L. 108–429, § 1557(a)(2), in introductory provisions, substituted ‘‘upon entry or’’ for ‘‘because of its’’ and, in concluding provisions, substituted
‘‘then, notwithstanding any other provision of law,
upon’’ for ‘‘then upon’’ and ‘‘shall be refunded as drawback under this subsection’’ for ‘‘shall be refunded as
drawback’’.
Subsec. (k). Pub. L. 108–429, § 1563(c), designated existing provisions as par. (1) and added par. (2).
Subsec. (n)(1)(B). Pub. L. 108–429, § 2004(d)(6), inserted
semicolon at end.
Subsec. (q). Pub. L. 108–429, § 1563(d), amended heading
and text of subsec. (q) generally. Prior to amendment,
text related to drawback eligibility of packaging material for articles or merchandise exported or destroyed
under subsection (a), (b), (c), or (j) of this section and
additional eligibility for packaging material produced
in the United States.
Subsec. (y). Pub. L. 108–429, § 1556, added subsec. (y).
2003—Subsec.
(j)(4).
Pub.
L.
108–77,
§§ 107(c),
203(b)(3)(A), temporarily designated existing provisions
as subpar. (A) and added subpar. (B). See Effective and
Termination Dates of 2003 Amendment note below.
Subsec. (n). Pub. L. 108–77, §§ 107(c), 203(b)(3)(B)(i),
temporarily inserted heading. See Effective and Termination Dates of 2003 Amendment note below.

Page 90

Subsec. (n)(1). Pub. L. 108–77, §§ 107(c), 203(b)(3)(B)(ii),
temporarily added subpar. (D). See Effective and Termination Dates of 2003 Amendment note below.
Subsec. (n)(4). Pub. L. 108–77, §§ 107(c), 203(b)(3)(B)(iii),
temporarily added par. (4). See Effective and Termination Dates of 2003 Amendment note below.
Subsec. (o). Pub. L. 108–77, §§ 107(c), 203(b)(3)(C)(i),
temporarily inserted heading. See Effective and Termination Dates of 2003 Amendment note below.
Subsec. (o)(3), (4). Pub. L. 108–77, §§ 107(c),
203(b)(3)(C)(ii), temporarily added pars. (3) and (4). See
Effective and Termination Dates of 2003 Amendment
note below.
2000—Subsec.
(p)(3)(A)(i)(I).
Pub.
L.
106–476,
§ 1422(a)(1), inserted ‘‘2709.00,’’ after ‘‘2708,’’ and substituted ‘‘and 2902, and subheadings 2903.21.00, 2909.19.14,
2917.36, 2917.39.04, 2917.39.15, 2926.10.00, 3811.21.00, and
3811.90.00’’ for ‘‘2902, and 2909.19.14’’.
Subsec. (p)(3)(B). Pub. L. 106–476, § 1422(b), inserted at
end ‘‘If an article is referred to under the same eightdigit classification of the Harmonized Tariff Schedule
of the United States as the qualified article on January
1, 2000, then whether or not the article has been reclassified under another eight-digit classification after
January 1, 2000, the article shall be deemed to be an article that is referred to under the same eight-digit classification of such Schedule as the qualified article for
purposes of the preceding sentence.’’
Subsec. (x). Pub. L. 106–476, § 1462(a), added subsec. (x).
1999—Subsec. (p)(1). Pub. L. 106–36, § 2420(a), substituted concluding provisions for former concluding
provisions which read as follows: ‘‘the amount of the
duties paid on, or attributable to, such qualified article
shall be refunded as drawback to the drawback claimant’’.
Subsec. (p)(2)(A)(i) to (iii). Pub. L. 106–36,
§ 2420(b)(1)(A), substituted ‘‘a qualified article’’ for ‘‘the
qualified article’’.
Subsec. (p)(2)(A)(iv). Pub. L. 106–36, § 2420(b)(1)(B),
substituted ‘‘a qualified article’’ for ‘‘an imported
qualified article’’.
Subsec. (p)(2)(G). Pub. L. 106–36, § 2420(b)(2), inserted
‘‘transferor,’’ after ‘‘importer,’’.
Subsec. (p)(3)(A)(i)(I). Pub. L. 106–36, § 2419(a), substituted ‘‘2902, and 2909.19.14’’ for ‘‘and 2902’’.
Subsec. (p)(3)(A)(i)(II). Pub. L. 106–36, § 2420(c)(1)(A),
substituted ‘‘the primary forms provided under Note 6
to chapter 39 of the Harmonized Tariff Schedule of the
United States’’ for ‘‘liquids, pastes, powders, granules,
and flakes’’.
Subsec. (p)(3)(A)(ii). Pub. L. 106–36, § 2420(c)(1)(B),
added subcl. (III) and concluding provisions.
Subsec. (p)(3)(B). Pub. L. 106–36, § 2420(c)(2), substituted ‘‘article, including an imported, manufactured,
substituted, or exported article,’’ for ‘‘exported article’’.
Subsec. (p)(3)(C). Pub. L. 106–36, § 2420(c)(3), substituted ‘‘either the qualified article or the exported
article.’’ for ‘‘such article.’’
Subsec. (p)(4)(B). Pub. L. 106–36, § 2420(d), inserted
‘‘had the claim qualified for drawback under subsection
(j)’’ before period at end.
Subsec. (q). Pub. L. 106–36, § 2404(a), designated existing provisions as par. (1), inserted heading, realigned
margins, and added par. (2).
1996—Subsec. (j)(2). Pub. L. 104–295, § 21(e)(4)(A), realigned margins.
Subsec. (r)(3). Pub. L. 104–295, § 7, added par. (3).
Subsec. (s)(2)(B). Pub. L. 104–295, § 10, substituted
‘‘predecessor’’ for ‘‘successor’’ in two places.
Subsec. (t). Pub. L. 104–295, § 21(e)(4)(B), made technical amendment to reference in original act which appears as reference to this chapter.
1994—Subsec. (w). Pub. L. 103–465, § 422(d), designated
existing provisions as par. (1), inserted heading, and
added par. (2).
Pub. L. 103–465, § 404(e)(5)(A), added subsec. (w).
1993—Subsec. (a). Pub. L. 103–182, § 632(a)(1), inserted
‘‘or destruction under customs supervision’’ after
‘‘Upon the exportation’’, ‘‘provided that those articles

Page 91

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TITLE 19—CUSTOMS DUTIES

have not been used prior to such exportation or destruction,’’ after ‘‘use of imported merchandise,’’, and
‘‘or destruction’’ after ‘‘refunded upon the exportation’’, and substituted ‘‘by-products produced from
imported wheat’’ for ‘‘by-products produced from wheat
imported after ninety days after June 17, 1930’’.
Subsec. (b). Pub. L. 103–182, § 632(a)(2), substituted
‘‘any other merchandise (whether imported or domestic)’’ for ‘‘duty-free or domestic merchandise’’, inserted
‘‘, or destruction under customs supervision,’’ after
‘‘there shall be allowed upon the exportation’’, substituted ‘‘production of the exported or destroyed articles’’ for ‘‘production of the exported articles’’, inserted
‘‘, but only if those articles have not been used prior to
such exportation or destruction’’ after ‘‘merchandise
used therein been imported’’ and ‘‘or destruction under
customs supervision’’ after ‘‘but the total amount of
drawback allowed upon the exportation’’.
Subsec. (c). Pub. L. 103–182, § 632(a)(3), amended subsec. (c) generally. Prior to amendment, subsec. (c) read
as follows: ‘‘Upon the exportation of merchandise not
conforming to sample or specifications or shipped without the consent of the consignee upon which the duties
have been paid and which have been entered or withdrawn for consumption and, within ninety days after
release from customs custody, unless the Secretary authorizes in writing a longer time, returned to customs
custody for exportation, the full amount of the duties
paid upon such merchandise shall be refunded as drawback, less 1 per centum of such duties.’’
Subsec. (j). Pub. L. 103–182, § 203(c)(1), (2), substituted
‘‘Subject to paragraph (4), if’’ for ‘‘If’’ in par. (2) and
added par. (4). See Construction of 1993 Amendment
note below.
Pub. L. 103–182, § 632(a)(4), amended subsec. (j) generally, substituting present provisions for provisions
which authorized drawbacks for imported merchandise
which, upon either exportation or destruction, was in
the same condition as when imported.
Subsec. (l). Pub. L. 103–182, § 632(a)(5), substituted
‘‘the authority for the electronic submission of drawback entries’’ for ‘‘the fixing of a time limit within
which drawback entries or entries for refund under any
of the provisions of this section or section 1309(b) of
this title shall be filed and completed,’’.
Subsecs. (n), (o). Pub. L. 103–182, § 203(b)(3), amended
subsecs. (n) and (o) generally, substituting present provisions for provisions which related to, in subsec. (n),
drawback-eligible goods under United States-Canada
Free-Trade Agreement Implementation Act of 1988 and,
in subsec. (o), vessels built for Canadian account or for
Government of Canada.
Subsec. (p). Pub. L. 103–182, § 632(a)(6), amended subsec. (p) generally, substituting present provisions for
provisions relating to substitution of crude petroleum
or petroleum derivatives.
Subsecs. (q) to (v). Pub. L. 103–182, § 632(a)(7), added
subsecs. (q) to (v).
1990—Subsec. (n). Pub. L. 101–382, § 134(a)(1), inserted
‘‘, except an article’’ before ‘‘made from’’ and substituted comma for ‘‘of 1988’’ before ‘‘does not’’.
Subsec. (o). Pub. L. 101–382, § 134(a)(2), inserted at end
‘‘This subsection shall apply to vessels delivered to Canadian account or owner, or to the Government of Canada, on and after January 1, 1994 (or, if later, the date
proclaimed by the President under section 204(b)(2)(B)
of the United States-Canada Free-Trade Agreement Implementation Act of 1988).’’
Subsec. (p). Pub. L. 101–382, § 484A(a), added subsec.
(p).
1988—Subsecs. (n), (o). Pub. L. 100–449 temporarily
added subsecs. (n) and (o). See Effective and Termination Dates of 1988 Amendment note below.
1986—Subsec. (j)(2), (3). Pub. L. 99–514, § 1888(2)(A), redesignated par. (3) as (2) and redesignated par. (4) relating to imported packaging material as (3).
Subsec. (j)(4). Pub. L. 99–514, § 1888(2), redesignated
par. (4) relating to imported packaging material as (3)
and amended par. (4) relating to the performing of incidental operations generally. Prior to amendment, such

par. (4) read as follows: ‘‘The performing of incidental
operations (including, but not limited to, testing,
cleaning, repacking, and inspecting) on the imported
merchandise itself, not amounting to manufacture or
production for drawback purposes under the preceding
provisions of this section, shall not be treated as a use
of that merchandise for purposes of applying paragraph
(1)(B).’’
1984—Subsec. (j)(2) to (4). Pub. L. 98–573, § 202(1), redesignated par. (2), relating to the performing of incidental operations, as (4), and inserted after par. (1) new
pars. (3) and (4).
Subsecs. (k) to (m). Pub. L. 98–573, § 202(2), (3), added
subsec. (k) and redesignated former subsecs. (k) and (l)
as (l) and (m), respectively.
1980—Subsecs. (j) to (l). Pub. L. 96–609, § 201(a), added
subsec. (j) and redesignated former subsecs. (j) and (k)
as (k) and (l), respectively.
1971—Subsecs. (h) to (k). Pub. L. 91–692 added subsec.
(h) and redesignated former subsecs. (h) to (j) as (i) to
(k), respectively.
1968—Subsec. (d). Pub. L. 90–630 permitted, under
Treasury regulations, the drawback of tax with regard
to distilled spirits exported as ships’ stores where the
stamping, restamping, or marking is done after the
spirits have been removed from the original bottling
plant.
1958—Subsec. (b). Pub. L. 85–673 substituted ‘‘merchandise’’ for ‘‘sugar, or metal, or ore containing
metal, or flaxseed or linseed, or flaxseed or linseed oil,
or printing papers coated or uncoated,’’ after ‘‘dutypaid’’ and ‘‘allowable had the’’.
1956—Subsec. (b). Act Aug. 6, 1956, inserted ‘‘or printing papers, coated or uncoated,’’ after ‘‘linseed oil,’’
wherever appearing.
1953—Subsec. (b). Act Aug. 8, 1953, § 12(a), extended
from one year to three years the period during which
substitution for drawback purposes may be made.
Subsec. (c). Act Aug. 8, 1953, § 12(b), extended the period during which the merchandise can be returned to
customs custody for exportation from thirty days to
ninety days or such longer period as the Secretary of
the Treasury may allow; and provided for the refunding
of duties in cases where the merchandise upon which
the duties have been paid was sent to the consignee
without his consent.
Subsec. (h). Act Aug. 8, 1953, § 12(c), substituted reference to ‘‘this section’’ for ‘‘this section or of section
152a of this title (relating to drawback on shipments to
the Philippine Islands),’’; struck out another reference
to the Philippine Islands; and substituted ‘‘five years’’
for ‘‘three years’’.
Subsec. (i). Act Aug. 8, 1953, § 12(c), broadened the authority of the Secretary of the Treasury to make such
regulations for the administration of the drawback provisions as may be necessary.
1951—Subsec. (b). Act Aug. 8, 1951, extended the provisions of such subsection to flaxseed and linseed, and
flaxseed and linseed oil, and omitted ‘‘(or shipment to
the Philippine Islands)’’ before ‘‘of any such articles’’.
1936—Subsec. (d). Act June 26, 1936, inserted second
par.
CHANGE OF NAME
‘‘Puerto Rico’’ substituted in subsec. (j) for ‘‘Porto
Rico’’ pursuant to act May 17, 1932, which is classified
to section 731a of Title 48, Territories and Insular Possessions.
EFFECTIVE DATE OF 2016 AMENDMENT
Pub. L. 114–125, title IX, § 906(q), Feb. 24, 2016, 130 Stat.
233, provided that:
‘‘(1) IN GENERAL.—The amendments made by this section [amending this section and section 1508 of this
title] shall—
‘‘(A) take effect on the date of the enactment of
this Act [Feb. 24, 2016]; and
‘‘(B) except as provided in paragraph (3), apply to
drawback claims filed on or after the date that is 2
years after such date of enactment.

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‘‘(2) REPORTING OF OPERABILITY OF AUTOMATED COMMERCIAL ENVIRONMENT COMPUTER SYSTEM.—Not later
than one year after the date of the enactment of this
Act [Feb. 24, 2016], and not later than 2 years after such
date of enactment, the Secretary of the Treasury shall
submit to the Committee on Finance of the Senate and
the Committee on Ways and Means of the House of Representatives a report on—
‘‘(A) the date on which the Automated Commercial
Environment will be ready to process drawback
claims; and
‘‘(B) the date on which the Automated Export System will be ready to accept proof of exportation
under subsection (i) of section 313 of the Tariff Act of
1930 [19 U.S.C. 1313], as amended by subsection (d) of
this section.
‘‘(3) TRANSITION RULE.—During the one-year period
beginning on the date that is 2 years after the date of
the enactment of this Act, a person may elect to file a
claim for drawback under—
‘‘(A) section 313 of the Tariff Act of 1930 [19 U.S.C.
1313], as amended by this section; or
‘‘(B) section 313 of the Tariff Act of 1930, as in effect
on the day before the date of the enactment of this
Act.’’
[For definition of ‘‘Automated Commercial Environment’’ as used in section 906(q) of Pub. L. 114–125, set
out above, see section 4301 of this title.]
EFFECTIVE DATE OF 2008 AMENDMENT
Amendment of this section and repeal of Pub. L.
110–234 by Pub. L. 110–246 effective May 22, 2008, the
date of enactment of Pub. L. 110–234, except as otherwise provided, see section 4 of Pub. L. 110–246, set out
as an Effective Date note under section 8701 of Title 7,
Agriculture.
Pub. L. 110–234, title XV, § 15334(b), May 22, 2008, 122
Stat. 1517, and Pub. L. 110–246, § 4(a), title XV, § 15334(b),
June 18, 2008, 122 Stat. 1664, 2279, provided that: ‘‘The
amendment made by this section [amending this section] applies with respect to—
‘‘(1) imports of ethyl alcohol or a mixture of ethyl
alcohol entered for consumption, or withdrawn from
warehouse for consumption, on or after October 1,
2008; and
‘‘(2) imports of ethyl alcohol or a mixture of ethyl
alcohol entered for consumption, or withdrawn from
warehouse for consumption, before October 1, 2008, if
a duty drawback claim is filed with respect to such
imports on or after October 1, 2010.’’
[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.]
Pub. L. 110–234, title XV, § 15421(b), May 22, 2008, 122
Stat. 1547, and Pub. L. 110–246, § 4(a), title XV, § 15421(b),
June 18, 2008, 122 Stat. 1664, 2309, provided that: ‘‘The
amendment made by subsection (a) [amending this section] shall apply with respect to claims filed for drawback under section 313(j)(2) of the Tariff Act of 1930 [19
U.S.C. 1313(j)(2)] on or after the date of the enactment
of this Act [June 18, 2008].’’
[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.]
EFFECTIVE DATE OF 2004 AMENDMENT
Pub. L. 108–429, title I, § 1557(b), Dec. 3, 2004, 118 Stat.
2579, provided that: ‘‘The amendments made by this
section [amending this section] shall take effect on the
date of the enactment of this Act [Dec. 3, 2004], and
shall apply to any drawback claim filed on or after that
date and to any drawback entry filed before that date
if the liquidation of the entry is not final on that
date.’’
Pub. L. 108–429, title I, § 1563(g)(1), Dec. 3, 2004, 118
Stat. 2587, provided that: ‘‘The amendments made by
subsections (a), (b), (c), (d), and (f) [amending this sec-

Page 92

tion and section 1593a of this title] shall take effect on
the date of the enactment of this Act [Dec. 3, 2004], and
shall apply to—
‘‘(A) any drawback entry filed on and after such
date of enactment; and
‘‘(B) any drawback entry filed before such date of
enactment if the liquidation of the entry is not final
on such date of enactment.’’
Pub. L. 108–429, title I, § 1571, Dec. 3, 2004, 118 Stat.
2587, provided that: ‘‘Except as otherwise provided in
this title [amending this section and sections 1401, 1466,
1504, 1593a, 1629, 2463, and 2703 of this title, enacting
provisions set out as notes under this section and sections 1401, 1466, 1504, 1629, and 2463 of this title, and repealing provisions set out as a note under section 1629
of this title], the amendments made by this title shall
apply with respect to goods entered, or withdrawn from
warehouse for consumption, on or after the 15th day
after the date of the enactment of this Act [Dec. 3,
2004].’’
EFFECTIVE AND TERMINATION DATES OF 2003
AMENDMENT
Amendment by Pub. L. 108–77 effective on the date
the United States-Chile Free Trade Agreement enters
into force (Jan. 1, 2004), and to cease to be effective on
the date the Agreement ceases to be in force, see section 107(a), (c) of Pub. L. 108–77, set out in a note under
section 3805 of this title.
EFFECTIVE DATE OF 2000 AMENDMENT
Pub. L. 106–476, title I, § 1422(a)(2), Nov. 9, 2000, 114
Stat. 2156, provided that: ‘‘The amendments made by
paragraph (1) [amending this section] shall take effect
on the date of the enactment of this Act [Nov. 9, 2000],
and shall apply to—
‘‘(A) any drawback claim filed on or after such date
of enactment; and
‘‘(B) any drawback entry filed before such date of
enactment if the liquidation of the entry is not final
on such date of enactment.’’
Pub. L. 106–476, title I, § 1462(b), Nov. 9, 2000, 114 Stat.
2173, provided that: ‘‘The amendment made by this section [amending this section] shall apply to drawback
claims filed on or after the date of the enactment of
this Act [Nov. 9, 2000].’’
Amendment by title I of 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.
EFFECTIVE DATE OF 1999 AMENDMENT
Pub. L. 106–36, title II, § 2404(b), June 25, 1999, 113 Stat.
169, provided that: ‘‘The amendment made by this section [amending this section] applies with respect to
goods entered, or withdrawn from warehouse for consumption, on or after the 15th day after the date of the
enactment of this Act [June 25, 1999].’’
Pub. L. 106–36, title II, § 2419(b), June 25, 1999, 113 Stat.
178, provided that: ‘‘The amendment made by this section [amending this section] shall take effect on the
date of the enactment of this Act [June 25, 1999], and
shall apply to drawback claims filed on and after such
date.’’
Pub. L. 106–36, title II, § 2420(e), June 25, 1999, 113 Stat.
179, provided that: ‘‘The amendments made by this section [amending this section] shall take effect as if included in the amendment made by section 632(a)(6) of
the North American Free Trade Agreement Implementation Act [Pub. L. 103–182, amending this section]. For
purposes of section 632(b) of that Act [set out as a note
below], the 3-year requirement set forth in section
313(r) of the Tariff Act of 1930 [19 U.S.C. 1313(r)] shall
not apply to any drawback claim filed within 6 months
after the date of the enactment of this Act [June 25,
1999] for which that 3-year period would have expired.’’

Page 93

TITLE 19—CUSTOMS DUTIES
EFFECTIVE DATE OF 1994 AMENDMENT

Pub. L. 103–465, title IV, § 404(e)(5)(B), Dec. 8, 1994, 108
Stat. 4961, provided that: ‘‘The amendment made by
subparagraph (A) [amending this section] shall take effect on the earlier of the date of entry into force of the
WTO Agreement with respect to the United States
[Jan. 1, 1995] or January 1, 1995.’’
Pub. L. 103–465, title IV, § 422(e), Dec. 8, 1994, 108 Stat.
4965, provided that: ‘‘This section [amending this section and sections 1314i and 1445 of Title 7, Agriculture,
and enacting provisions set out as a note under section
1445 of Title 7] and the amendments made by this section shall be effective beginning on the effective date of
the Presidential proclamation, authorized under section 421 [set out as a note under section 2135 of this
title], establishing a tariff-rate quota pursuant to Article XXVIII of the GATT 1947 or the GATT 1994 with respect to tobacco.’’
[Proc. No. 6821, Sept. 12, 1995, 60 F.R. 47663, effective
Sept. 13, 1995, established tariff-rate quotas on certain
tobacco.]
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by section 203(b)(3) of Pub. L. 103–182 applicable (1) with respect to exports from the United
States to Canada on Jan. 1, 1996, if Canada is a NAFTA
country on that date and after such date for so long as
Canada continues to be a NAFTA country and (2) with
respect to exports from the United States to Mexico on
Jan. 1, 2001, if Mexico is a NAFTA country on that date
and after such date for so long as Mexico continues to
be a NAFTA country, see section 213(c) of Pub. L.
103–182, set out as an Effective Date note under section
3331 of this title.
Amendment by section 203(c) of Pub. L. 103–182 effective on the date the North American Free Trade Agreement enters into force with respect to the United
States [Jan. 1, 1994], see section 213(b) of Pub. L.
103–182, set out as an Effective Date note under section
3331 of this title.
Pub. L. 103–182, title VI, § 632(b), Dec. 8, 1993, 107 Stat.
2197, provided that: ‘‘Notwithstanding section 514 of the
Tariff Act of 1930 (19 U.S.C. 1514) or any other provision
of law, the amendment made by paragraph (6) of subsection (a) [amending this section] shall apply to—
‘‘(1) claims filed or liquidated on or after January
1, 1988, and
‘‘(2) claims that are unliquidated, under protest, or
in litigation on the date of the enactment of this Act
[Dec. 8, 1993].’’
EFFECTIVE DATE OF 1990 AMENDMENT
Amendment by section 484A(a) of Pub. L. 101–382 applicable to claims filed or liquidated on or after Jan. 1,
1988, and claims that are unliquidated, under protest,
or in litigation on Aug. 20, 1990, see section 484A(c) of
Pub. L. 101–382, set out as a note under section 1309 of
this title.
EFFECTIVE AND TERMINATION DATES OF 1988
AMENDMENT
Amendment by Pub. L. 100–449 effective on date the
United States-Canada Free-Trade Agreement enters
into force (Jan. 1, 1989), and to cease to have effect on
date Agreement ceases to be in force, see section 501(a),
(c) of Pub. L. 100–449, set out in a note under section
2112 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98–573 effective on 15th day
after Oct. 30, 1984, see section 214(a), (b) of Pub. L.
98–573, set out as a note under section 1304 of this title.
EFFECTIVE DATE OF 1980 AMENDMENT
Pub. L. 96–609, title II, § 201(b), Dec. 28, 1980, 94 Stat.
3560, provided that: ‘‘The amendments made by subsection (a) [amending this section] shall apply with respect to articles entered, or withdrawn from ware-

§ 1313a

house, for consumption on or after the date of the enactment of this Act [Dec. 28, 1980].’’
EFFECTIVE DATE OF 1971 AMENDMENT
Pub. L. 91–692, § 3(b), Jan. 12, 1971, 84 Stat. 2076, provided that: ‘‘The amendments made by subsection (a)
[amending this section] shall apply with respect to articles exported on or after the date of the enactment of
this Act [Jan. 12, 1971].’’
EFFECTIVE DATE OF 1968 AMENDMENT
For effective date of amendment by Pub. L. 90–630,
see section 4 of Pub. L. 90–630, set out as a note under
section 5008 of Title 26, Internal Revenue Code.
EFFECTIVE DATE OF 1958 AMENDMENT
Pub. L. 85–673, § 2, Aug. 18, 1958, 72 Stat. 624, provided
that: ‘‘The amendment made by the first section of this
Act [amending this section] shall be effective with respect to articles exported on or after the 30th day after
the date of the enactment of this Act [Aug. 18, 1958].’’
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.
CONSTRUCTION OF 1993 AMENDMENT
Amendment by section 203(c) of Pub. L. 103–182 to be
made after amendment by section 632(a) of Pub. L.
103–182 is executed, see section 212 of Pub. L. 103–182, set
out as a note under section 58c 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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.
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.
PLAN AMENDMENTS NOT REQUIRED UNTIL
JANUARY 1, 1989
For provisions directing that if any amendments
made by subtitle A or subtitle C of title XI [§§ 1101–1147
and 1171–1177] or title XVIII [§§ 1801–1899A] of Pub. L.
99–514 require an amendment to any plan, such plan
amendment shall not be required to be made before the
first plan year beginning on or after Jan. 1, 1989, see
section 1140 of Pub. L. 99–514, as amended, set out as a
note under section 401 of Title 26, Internal Revenue
Code.

§ 1313a. Appropriations for refunds, drawbacks,
bounties, etc.
There are appropriated such amounts as hereafter may be necessary for refund or payment of

§ 1314

TITLE 19—CUSTOMS DUTIES

custom collections or receipts, and payment of
debentures or drawbacks, bounties, and allowances, as authorized by law.
(June 30, 1949, ch. 286, title I, 63 Stat. 360.)
CODIFICATION
Section was not enacted as part of the Tariff Act of
1930 which comprises this chapter.

§ 1314. Repealed. June 25, 1938, ch. 679, § 35, 52
Stat. 1092, eff. July 25, 1938
Section, act June 17, 1930, ch. 497, title III, § 314, 46
Stat. 695, related to reimportation of tax-free exports.

§ 1315. Effective date of rates of duty
(a) Articles entered or withdrawn from warehouse for consumption
Except as otherwise specially provided for, the
rate or rates of duty imposed by or pursuant to
this chapter or any other law on any article entered for consumption or withdrawn from warehouse for consumption shall be the rate or rates
in effect when the documents comprising the
entry for consumption or withdrawal from warehouse for consumption and any estimated or liquidated duties then required to be paid have
been deposited with the Customs Service by
written, electronic or such other means as the
Secretary by regulation shall prescribe, except
that—
(1) any article released under an informal
mail entry shall be subject to duty at the rate
or rates in effect when the preparation of the
entry is completed;
(2) any article which is not subject to a
quantitative or tariff-rate quota and which is
covered by an entry for immediate transportation made at the port of original importation under section 1552 of this title, if entered
for consumption at the port designated by the
consignee, or his agent, in such transportation
entry without having been taken into the custody of the appropriate customs officer under
section 1490 of this title, shall be subject to
the rate or rates in effect when the transportation entry was accepted at the port of original importation; and
(3) any article for which duties may, under
section 1505 of this title, be paid at a time
later than the time of making entry shall be
subject to the rate or rates in effect at the
time of entry.
(b) Articles removed from intended place of release
Any article which has been entered for consumption but which, before release from custody
of the Customs Service, is removed from the
port or other place of intended release because
of inaccessibility, overcarriage, strike, act of
God, or unforeseen contingency, shall be subject
to duty at the rate or rates in effect when the
entry for consumption and any required duties
were deposited in accordance with subsection (a)
of this section, but only if the article is returned
to such port or place within ninety days after
the date of removal and the identity of the article as that covered by the entry is established in
accordance with regulations prescribed by the
Secretary of the Treasury.

Page 94

(c) Quantity of merchandise at time of importation
Insofar as duties are based upon the quantity
of any merchandise, such duties shall, except as
provided in chapter 98 of the Harmonized Tariff
Schedule of the United States and section 1562 of
this title (relating respectively to certain beverages and to manipulating warehouses), be levied and collected upon the quantity of such merchandise at the time of its importation.
(d) Effective date of administrative rulings resulting in higher rates
No administrative ruling resulting in the imposition of a higher rate of duty or charge than
the Secretary of the Treasury shall find to have
been applicable to imported merchandise under
an established and uniform practice shall be effective with respect to articles entered for consumption or withdrawn from warehouse for consumption prior to the expiration of thirty days
after the date of publication in the Federal Register of notice of such ruling; but this provision
shall not apply with respect to the imposition of
antidumping duties, or the imposition of countervailing duties under section 1303 of this title
(as in effect on the day before the effective date
of title II of the Uruguay Round Agreements
Act) or section 1671 of this title. This subsection
shall not apply with respect to increases in rates
of duty resulting from the enactment of the
Harmonized Tariff Schedule of the United States
to replace the Tariff Schedules of the United
States.
(June 17, 1930, ch. 497, title III, § 315, 46 Stat. 695;
June 25, 1938, ch. 679, § 6, 52 Stat. 1081; Aug. 8,
1953, ch. 397, § 3(a), 67 Stat. 508; Pub. L. 91–271,
title III, § 301(b), June 2, 1970, 84 Stat. 287; Pub.
L. 93–618, title III, § 331(c), Jan. 3, 1975, 88 Stat.
2053; Pub. L. 95–410, title I, § 101, title II, § 204,
Oct. 3, 1978, 92 Stat. 888, 900; Pub. L. 96–39, title
XI, § 1106(e), July 26, 1979, 93 Stat. 312; Pub. L.
100–418, title I, § 1213(c), Aug. 23, 1988, 102 Stat.
1155; Pub. L. 103–182, title VI, § 633, Dec. 8, 1993,
107 Stat. 2198; Pub. L. 103–465, title II,
§ 261(d)(1)(B)(i), Dec. 8, 1994, 108 Stat. 4909.)
REFERENCES IN TEXT
The Harmonized Tariff Schedule of the United States
and the Tariff Schedules of the United States, referred
to in subsecs. (c) and (d), are not set out in the Code.
See Publication of Harmonized Tariff Schedule note set
out under section 1202 of this title.
For the effective date of title II of the Uruguay
Round Agreements Act [Pub. L. 103–465], referred to in
subsec. (d), as Jan. 1, 1995, see section 291 of Pub. L.
103–465, set out as an Effective Date of 1994 Amendment
note under section 1671 of this title.
AMENDMENTS
1994—Subsec. (d). Pub. L. 103–465 inserted ‘‘(as in effect on the day before the effective date of title II of
the Uruguay Round Agreements Act) or section 1671 of
this title’’ after ‘‘section 1303 of this title’’.
1993—Subsec. (a). Pub. L. 103–182, § 633(1), substituted
‘‘Customs Service by written, electronic or such other
means as the Secretary by regulation shall prescribe,’’
for ‘‘appropriate customs officer in the form and manner prescribed by regulations of the Secretary of the
Treasury,’’ in introductory provisions.
Subsec. (b). Pub. L. 103–182, § 633(2), substituted ‘‘custody of the Customs Service’’ for ‘‘customs custody’’.
Subsec. (c). Pub. L. 103–182, § 633(3), substituted ‘‘chapter 98 of the Harmonized Tariff Schedule of the United
States’’ for ‘‘paragraph 813’’.

Page 95

§ 1317

TITLE 19—CUSTOMS DUTIES

1988—Subsec. (d). Pub. L. 100–418 inserted at end
‘‘This subsection shall not apply with respect to increases in rates of duty resulting from the enactment
of the Harmonized Tariff Schedule of the United States
to replace the Tariff Schedules of the United States.’’
1979—Subsec. (d). Pub. L. 96–39 amended directory
language of Pub. L. 93–618, § 331(c), to correct a typographical error, and did not involve any change in text.
See 1975 Amendment note below.
1978—Subsec. (a)(3). Pub. L. 95–410, § 101, added par.
(3).
Subsec. (d). Pub. L. 95–410, § 204, substituted ‘‘publication in the Federal Register’’ for ‘‘publication in the
weekly Treasury Decisions’’.
1975—Subsec. (d). Pub. L. 93–618, as amended by Pub.
L. 96–39, inserted ‘‘or the imposition of countervailing
duties under section 1303 of this title’’ after ‘‘antidumping duties’’.
1970—Subsec. (a). Pub. L. 91–271 substituted reference
to the appropriate customs officer for reference to the
collector.
1953—Act Aug. 8, 1953, amended section generally by
dividing section into subsections, and by changing the
provisions set out as subsecs. (a) and (b) to clarify such
provisions with respect to effective dates of rates of
duty.
1938—Act June 25, 1938, amended section generally,
among which changes it inserted provisions set out as
subsecs. (c) and (d).
EFFECTIVE DATE OF 1994 AMENDMENT
Pub. L. 103–465, title II, § 261(d)(2), Dec. 8, 1994, 108
Stat. 4910, provided that: ‘‘The amendments made by
this subsection [amending this section and sections
1337, 1671, 1677i, 2192, and 2194 of this title and provisions set out as a note under section 1303 of this title]
shall take effect on the effective date of this title [Jan.
1, 1995, see Effective Date of 1994 Amendment note set
out under section 1671 of this title].
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by Pub. L. 100–418 effective Jan. 1, 1989,
and applicable with respect to articles entered on or
after such date, see section 1217(b)(1) of Pub. L. 100–418,
set out as an Effective Date note under section 3001 of
this title.
EFFECTIVE DATE OF 1975 AMENDMENT
Pub. L. 93–618, title III, § 331(d), Jan. 3, 1975, 88 Stat.
2053, as amended by Pub. L. 103–465, title II,
§ 261(d)(1)(A)(i), Dec. 8, 1994, 108 Stat. 4909, provided
that:
‘‘(1) The amendments made by this section [amending
this section and sections 1303 and 1516 of this title]
shall take effect on the date of the enactment of this
Act [Jan. 3, 1975.]
‘‘(2) For purposes of applying the provisions of section 303(a)(4) of the Tariff Act of 1930 [section 1303(a)(4)
of this title] (as amended by subsection (a)) with respect to any investigation which was initiated before
the date of the enactment of this Act [Jan. 3, 1975]
under section 303 of such Act (as in effect before such
date), such investigation shall be treated as having
been initiated on the day after such date of enactment
under section 303(a)(3)(B) of such Act.’’
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 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 spe-

cifically 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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 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 1950 Reorg. Plan No. 26, §§ 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 text, were
under Department of the Treasury.

§ 1316. Omitted
CODIFICATION
Section, act June 17, 1930, ch. 497, title III, § 316, 46
Stat. 695, prohibiting the construction of this chapter
so as to abrogate or affect the treaty between the
United States and Cuba concluded on Dec. 11, 1902, was
omitted in view of the termination of such treaty on
Aug. 21, 1963 (see note below), and section 401 of Pub. L.
87–456, title IV, May 24, 1962, 76 Stat. 78, set out as a
note under section 1351 of this title. Section 401(d) of
Pub. L. 87–456 declares sections 124 and 125 of this title
as inapplicable so long as section 401(a) of Pub. L.
87–456, declaring Cuba as a nation dominated or controlled by the foreign government or foreign organization controlling the world communist movement, applies.
TREATY BETWEEN UNITED STATES AND CUBA
The treaty concluded between the United States and
the Republic of Cuba on Dec. 11, 1902, referred to in
text, was terminated Aug. 21, 1963, pursuant to notice
given by the United States on Aug. 21, 1962. See Bevans,
Treaties, and Other International Agreements of the
United States of America, 1776 to 1949, vol. VI, page
1106.

§ 1317. Tobacco products; supplies for certain
vessels and aircraft
(a) Exportation of tobacco products
The shipment or delivery of manufactured tobacco, snuff, cigars, or cigarettes, for consumption beyond the jurisdiction of the internal-revenue laws of the United States, as defined by
section 2197(a) of title 26, shall be deemed exportation within the meaning of the customs and
internal-revenue laws applicable to the exportation of such articles without payment of duty
or internal-revenue tax.
(b) Exportation of supplies for certain vessels
and aircraft
The shipment or delivery of any merchandise
for use as supplies (including equipment) upon,
or in the maintenance or repair of any vessel or

§ 1318

TITLE 19—CUSTOMS DUTIES

aircraft described in subdivision (2) or (3) of section 1309(a) of this title, or for use as ground
equipment for any such aircraft, shall be deemed
an exportation within the meaning of the customs and internal-revenue laws applicable to
the exportation of such merchandise without
the payment of duty or internal-revenue tax.
With respect to merchandise for use as ground
equipment, such shipment or delivery shall not
be deemed an exportation within the meaning of
the internal-revenue laws relating to taxes
other than those imposed upon or by reason of
importation.
(June 17, 1930, ch. 497, title III, § 317, 46 Stat. 696;
June 25, 1938, ch. 679, § 5(b), 52 Stat. 1081; Aug. 8,
1953, ch. 397, § 11(b), 67 Stat. 514.)
REFERENCES IN TEXT
Section 2197(a) of title 26, referred to in subsec. (a), is
a reference to section 2197(a) of the Internal Revenue
Code of 1939, which was repealed by section 7851 of Title
26, Internal Revenue Code.
AMENDMENTS
1953—Subsec. (b). Act Aug. 8, 1953, extended to foreign
vessels the exemption from payment of duty and internal revenue tax theretofore available for supplies used
in the maintenance or repair of aircraft; and provided
an exemption for ground equipment for foreign-flag aircraft from duties and taxes imposed on, by reason of,
importation.
1938—Act June 25, 1938, amended section catchline,
designated existing provisions as subsec. (a), and added
subsec. (b).
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.
REPEALS
Insofar as subsec. (a) of this section related exclusively to Internal Revenue it was repealed and incorporated as section 2197(b) of the Internal Revenue Code
of 1939. See section 4(a) of enacting sections of Internal
Revenue Code of 1939. Section 2197(b) of I. R. C. 1939
was replaced by section 5704(b) of Title 26, Internal Revenue Code.

§ 1318. Emergencies
(a) Whenever the President shall by proclamation declare an emergency to exist by reason of
a state of war, or otherwise, he may authorize
the Secretary of the Treasury to extend during
the continuance of such emergency the time
herein prescribed for the performance of any
act, and may authorize the Secretary of the
Treasury to permit, under such regulations as
the Secretary of the Treasury may prescribe,
the importation free of duty of food, clothing,
and medical, surgical, and other supplies for use
in emergency relief work. The Secretary of the
Treasury shall report to the Congress any action
taken under the provisions of this section.
(b)(1) Notwithstanding any other provision of
law, the Secretary of the Treasury, when nec-

Page 96

essary to respond to a national emergency declared under the National Emergencies Act (50
U.S.C. 1601 et seq.) or to a specific threat to
human life or national interests, is authorized
to take the following actions on a temporary
basis:
(A) Eliminate, consolidate, or relocate any
office or port of entry of the Customs Service.
(B) Modify hours of service, alter services
rendered at any location, or reduce the number of employees at any location.
(C) Take any other action that may be necessary to respond directly to the national
emergency or specific threat.
(2) Notwithstanding any other provision of
law, the Commissioner of U.S. Customs and Border Protection, when necessary to respond to a
specific threat to human life or national interests, is authorized to close temporarily any Customs office or port of entry or take any other
lesser action that may be necessary to respond
to the specific threat.
(3) The Secretary of the Treasury or the Commissioner of U.S. Customs and Border Protection, as the case may be, shall notify the Committee on Ways and Means of the House of Representatives and the Committee on Finance of
the Senate not later than 72 hours after taking
any action under paragraph (1) or (2).
(June 17, 1930, ch. 497, title III, § 318, 46 Stat. 696;
Pub. L. 107–210, div. A, title III, § 342, Aug. 6, 2002,
116 Stat. 981; Pub. L. 114–125, title VIII,
§ 802(d)(2), Feb. 24, 2016, 130 Stat. 210.)
REFERENCES IN TEXT
The National Emergencies Act, referred to in subsec.
(b)(1), is Pub. L. 94–412, Sept. 14, 1976, 90 Stat. 1255, as
amended, which is classified principally to chapter 34
(§ 1601 et seq.) of Title 50, War and National Defense.
For complete classification of this Act to the Code, see
Short Title note set out under section 1601 of Title 50
and Tables.
PRIOR PROVISIONS
Provisions similar to those in subsec. (a) of this section were contained in act Sept. 21, 1922, ch. 356, title
IV, § 622, 42 Stat. 988, which was superseded by section
318 of the Tariff Act of 1930, comprising this section,
and repealed by section 651(a)(1) of said 1930 Act.
AMENDMENTS
2002—Pub. L. 107–210 designated existing provisions as
subsec. (a) and added subsec. (b).
CHANGE OF NAME
‘‘Commissioner of U.S. Customs and Border Protection’’ substituted for ‘‘Commissioner of Customs’’ in
subsec. (b)(2) and (3) on authority of section 802(d)(2) of
Pub. L. 114–125, set out as a note under section 211 of
Title 6, Domestic Security.
EFFECTIVE DATE OF 2002 AMENDMENT
Amendment by Pub. L. 107–210 applicable to petitions
for certification filed under part 2 or 3 of subchapter II
of chapter 12 of this title on or after the date that is 90
days after Aug. 6, 2002, except as otherwise provided,
see section 151 of Pub. L. 107–210, set out as a note preceding section 2271 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

Page 97

§ 1319a

TITLE 19—CUSTOMS DUTIES

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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.
Functions of Secretary of the Treasury under this
section with respect to functions transferred to Secretary of Commerce in sections 1303 and 1671 et seq. of
this title by section 5(a)(1)(C) of Reorg. Plan No. 3 of
1979 transferred to Secretary of Commerce pursuant to
Reorg. Plan No. 3 of 1979, § 5(a)(1)(E), 44 F.R. 69275, 93
Stat. 1381, eff. Jan. 2, 1980, as provided by section
1–107(a) of Ex. Ord. No. 12188, Jan. 2, 1980, 45 F.R. 993, set
out as notes under section 2171 of this title, to be exercised in consultation with Secretary of the Treasury.
PROC. NO. 2948. MERCHANDISE IN GENERAL-ORDER AND
BONDED WAREHOUSES
Proc. No. 2948, Oct. 12, 1951, 16 F.R. 10589, 65 Stat. c41,
provided:
[Whereas clauses omitted]
NOW, THEREFORE, I, HARRY S. TRUMAN, President of the United States of America, acting under and
by virtue of the authority vested in me by the foregoing provision of section 318 of the Tariff Act of 1930
[this section] do hereby authorize the Secretary of the
Treasury, until the termination of the national emergency proclaimed on December 16, 1950, or until it shall
be determined by the President and declared by his
proclamation that such action is no longer necessary,
whichever is earlier:
(1) To extend the one-year period prescribed in section 491, supra, as amended [section 1491 of this title],
for not more than one year from and after the expiration of such one-year period in any case in which such
period has already expired or shall hereafter expire during the continuance of the said national emergency;
(2) To extend the three-year period prescribed in sections 557 and 559, supra, as amended [sections 1557 and
1559 of this title], for not more than one year from and
after the expiration of such three-year period in any
case in which such period has already expired or shall
hereafter expire during the continuance of the said national emergency; and
(3) To extend further the one-year period prescribed
in section 491, supra, as amended [section 1491 of this
title], and the three-year period prescribed in sections
557 and 559, supra, as amended [sections 1557 and 1559 of
this title], for additional periods of not more than one
year each from and after the expiration of the immediately preceding extension in any case in which such
extension shall expire during the continuance of the
said national emergency:
Provided, however, that in each and every case under
numbered paragraphs (1), (2), and (3) above in which the
merchandise is charged against an entry bond the Secretary of the Treasury shall require that the principal
on such bond, in order to obtain the benefit of any extension which may be granted under the authority of
this proclamation, shall furnish to the collector of customs at the port where the bond is on file either the
agreement of the sureties on the bond to remain bound
under the terms and conditions of the bond to the same
extent as if no extension had been granted, or an additional bond with acceptable sureties to cover the period
of extension; and that, in each and every case in which
the merchandise remains charged against a carrier’s
bond the Secretary of the Treasury shall require that
the principal on such bond shall agree to the extension
and shall furnish to the collector of customs at the port
where the charge was made the agreement of the sure-

ties on the bond to remain bound under the terms and
conditions of the bond to the same extent as if no extension had been granted; and
Provided further, that as a condition to the granting
of any extension or further extension of the periods
prescribed in sections 491, 557, and 559 of the Tariff Act
of 1930, supra, as amended [sections 1491, 1557 and 1559
of this title], under numbered paragraphs (1), (2), or (3)
above the Secretary of the Treasury may require that
there shall be furnished to the collector of customs in
the district in which the warehouse is located, in connection with the application for such extension, the
consent of the warehouse proprietor to such extension
or, in the alternative, proof of payment of all charges
or amounts due or owing to such warehouse proprietor
for the storage or handling of the imported merchandise; and
Provided further, that the extensions of one year authorized by this proclamation shall not apply to any
case in which the period sought to be extended expired
prior to December 16, 1950, or in which the merchandise
in question has been sold by the Government as abandoned.
This proclamation supersedes Proclamation No. 2599
of November 4, 1943, as amended by Proclamation No.
2712 of December 3, 1946, but it shall not be construed
(1) as invalidating any action heretofore taken under
the provisions of the said Proclamation No. 2599 or
under the provisions of that proclamation as amended
by the said Proclamation No. 2712, or (2) as imposing
the conditions set forth in the second proviso above
upon the granting of extensions for which applications
are pending on the date of this proclamation.
HARRY S TRUMAN.

§ 1319. Duty on coffee imported into Puerto Rico
The Legislature of Puerto Rico is empowered
to impose tariff duties upon coffee imported into
Puerto Rico, including coffee grown in a foreign
country coming into Puerto Rico from the
United States. Such duties shall be collected
and accounted for as now provided by law in the
case of duties collected in Puerto Rico.
(June 17, 1930, ch. 497, title III, § 319, 46 Stat. 696;
May 17, 1932, ch. 190, 47 Stat. 158.)
CHANGE OF NAME
‘‘Puerto Rico’’ substituted in text for ‘‘Porto Rico’’
pursuant to act May 17, 1932, which is classified to section 731a of Title 48, Territories and Insular Possessions.
ACTIONS UNDER CARIBBEAN BASIN ECONOMIC RECOVERY
PROGRAM NOT TO AFFECT PUERTO RICAN DUTIES ON
IMPORTED COFFEE
Pub. L. 98–67, title II, § 214(e), Aug. 5, 1983, 97 Stat. 393,
provided that: ‘‘No action pursuant to this title [19
U.S.C. 2701 et seq.] may affect any tariff duty imposed
by the Legislature of Puerto Rico pursuant to section
319 of the Tariff Act of 1930 (19 U.S.C. 1319) on coffee imported into Puerto Rico.’’

§ 1319a. Duty on coffee; ratification of duties imposed by Legislature of Puerto Rico
The taxes and duties imposed by the Legislature of Puerto Rico by Joint Resolution Numbered 59 approved by the Governor of Puerto
Rico May 5, 1930, and by Act Numbered 77 approved by the Governor of Puerto Rico May 5,
1931, as amended by Act Numbered 7 approved by
the Governor April 9, 1934, including therein
such taxes and duties on coffee brought into
Puerto Rico from any State or Territory or district or possession of the United States, or other
place subject to the jurisdiction of the United

§ 1320

TITLE 19—CUSTOMS DUTIES

States, are legalized and ratified, and the collection of all such taxes and duties made under or
by authority of either of said acts of the Puerto
Rican Legislature, including such taxes and duties on coffee brought into Puerto Rico from any
State, Territory, district, or possession of the
United States, or other place subject to the jurisdiction of the United States, is legalized, ratified, and confirmed as fully to all intents and
purposes as if the same had, by prior Act of Congress, been specifically authorized and directed.
(June 18, 1934, ch. 604, 48 Stat. 1017; Aug. 20, 1935,
ch. 578, 49 Stat. 665.)
CODIFICATION
Section was not enacted as part of Tariff Act of 1930
which constitutes this chapter.
AMENDMENTS
1935—Act Aug. 20, 1935, amended section generally.

§ 1320. Repealed. Aug. 8, 1953, ch. 397, § 6(b), 67
Stat. 510
Section, act June 17, 1930, ch. 497, title III, § 320, 46
Stat. 696, related to reciprocal agreements covering advertising matter.
EFFECTIVE DATE OF REPEAL; SAVINGS PROVISION
Repeal effective on and after thirtieth day following
Aug. 8, 1953, and savings provision, see notes set out
under section 1304 of this title.

§ 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
The Secretary of the Treasury, in order to
avoid expense and inconvenience to the Government disproportionate to the amount of revenue
that would otherwise be collected, is authorized,
under such regulations as he shall prescribe,
to—
(1) disregard a difference of an amount specified by the Secretary by regulation, but not
less than $20, between the total estimated duties, fees, and taxes deposited, or the total duties, fees, and taxes tentatively assessed, with
respect to any entry of merchandise and the
total amount of duties, fees, taxes, and interest actually accruing thereon;
(2) admit articles free of duty and of any tax
imposed on or by reason of importation, but
the aggregate fair retail value in the country
of shipment of articles imported by one person
on one day and exempted from the payment of
duty shall not exceed an amount specified by
the Secretary by regulation, but not less
than—
(A) $100 in the case of articles sent as bona
fide gifts from persons in foreign countries
to persons in the United States ($200 in the
case of articles sent as bona fide gifts from
persons in the Virgin Islands, Guam, and
American Samoa), or
(B) $200 in the case of articles accompanying, and for the personal or household use of,
persons arriving in the United States who
are not entitled to any exemption from duty

Page 98

under subheading 9804.00.30, 9804.00.65, or
9804.00.70 of title I of this Act,1 or
(C) $800 in any other case.
The privilege of this subdivision (2) shall not
be granted in any case in which merchandise
covered by a single order or contract is forwarded in separate lots to secure the benefit of
this subdivision (2); and
(3) waive the collection of duties, fees, taxes,
and interest due on entered merchandise when
such duties, fees, taxes, or interest are less
than $20 or such greater amount as may be
specified by the Secretary by regulation.
(b) Reduction or modification of exemption
The Secretary of the Treasury is authorized by
regulations to prescribe exceptions to any exemption provided for in subsection (a) whenever
he finds that such action is consistent with the
purpose of subsection (a) or is necessary for any
reason to protect the revenue or to prevent unlawful importations.
(June 17, 1930, ch. 497, title III, § 321, as added
June 25, 1938, ch. 679, § 7, 52 Stat. 1081; amended
Aug. 8, 1953, ch. 397, § 13, 67 Stat. 515; Pub. L.
87–261, § 2(c), Sept. 21, 1961, 75 Stat. 541; Pub. L.
89–62, § 2, June 30, 1965, 79 Stat. 208; Pub. L.
93–618, title VI, § 610(a), Jan. 3, 1975, 88 Stat. 2075;
Pub. L. 95–410, title II, § 205, Oct. 3, 1978, 92 Stat.
900; Pub. L. 97–446, title I, § 115(b), Jan. 12, 1983,
96 Stat. 2335; Pub. L. 100–418, title I, § 1214(h)(2),
Aug. 23, 1988, 102 Stat. 1157; Pub. L. 103–182, title
VI, § 651, Dec. 8, 1993, 107 Stat. 2209; Pub. L.
104–295, § 3(a)(8), (12), Oct. 11, 1996, 110 Stat. 3516;
Pub. L. 114–125, title IX, § 901(c), Feb. 24, 2016, 130
Stat. 223.)
REFERENCES IN TEXT
Title I of this Act, referred to in subsec. (a)(2)(B),
means title I of act June 17, 1930, as amended, which
contained the Tariff Schedules of the United States and
which formerly were set out under section 1202 of this
title. The Tariff Schedules of the United States were
replaced by the Harmonized Tariff Schedule of the
United States. See Publication of Harmonized Tariff
Schedule note set out under section 1202 of this title.
AMENDMENTS
2016—Subsec. (a)(2)(C). Pub. L. 114–125 substituted
‘‘$800’’ for ‘‘$200’’.
1996—Subsec. (a)(1). Pub. L. 104–295, § 3(a)(12)(A), substituted ‘‘duties, fees, taxes, and interest actually accruing’’ for ‘‘duties, fees, and taxes actually accruing’’.
Subsec. (a)(2)(B). Pub. L. 104–295, § 3(a)(8), inserted
‘‘, 9804.00.65,’’ after ‘‘9804.00.30’’.
Subsec. (a)(3). Pub. L. 104–295, § 3(a)(12)(B), substituted
‘‘taxes, and interest’’ for ‘‘and taxes’’ and ‘‘taxes, or interest’’ for ‘‘or taxes’’.
1993—Subsec. (a)(1). Pub. L. 103–182, § 651(1), substituted ‘‘of an amount specified by the Secretary by
regulation, but not less than $20,’’ for ‘‘of less than
$10’’, inserted ‘‘, fees,’’ after ‘‘duties’’ wherever appearing, and struck out ‘‘and’’ at end.
Subsec. (a)(2). Pub. L. 103–182, § 651(2), substituted
‘‘shall not exceed an amount specified by the Secretary
by regulation, but not less than—’’ for ‘‘shall not exceed—’’ in introductory provisions, substituted ‘‘$100’’
and ‘‘$200’’ for ‘‘$50’’ and ‘‘$100’’, respectively, in subpar.
(A), substituted ‘‘$200’’ for ‘‘$25’’ in subpar. (B), substituted ‘‘$200’’ for ‘‘$5’’ in subpar. (C), and substituted
‘‘; and’’ for period at end.
Subsec. (a)(3). Pub. L. 103–182, § 651(3), added par. (3).
1 See

References in Text note below.

Page 99

§ 1322

TITLE 19—CUSTOMS DUTIES

Subsec. (b). Pub. L. 103–182, § 651(4), struck out ‘‘to diminish any dollar amount specified in subsection (a)
and’’ after ‘‘authorized by regulations’’ and substituted
‘‘subsection (a)’’ for ‘‘such subsection’’ in two places.
1988—Subsec. (a)(2)(B). Pub. L. 100–418 substituted
‘‘subheading 9804.00.30 or 9804.00.70’’ for ‘‘item 812.25 or
813.31’’.
1983—Subsec. (a)(2)(A). Pub. L. 97–446 substituted
‘‘$50’’ for ‘‘$25’’ and ‘‘$100’’ for ‘‘$40’’.
1978—Subsec. (a)(1). Pub. L. 95–410, § 205(a), substituted ‘‘$10’’ for ‘‘$3’’ and ‘‘duties and taxes’’ for ‘‘duties or taxes’’ in three places.
Subsec. (a)(2). Pub. L. 95–410, § 205(b)(1)–(3), substituted in: subpar. (A), ‘‘$25’’ and ‘‘$40’’ for ‘‘$10’’ and
‘‘$20’’; subpar. (B), ‘‘$25’’ for ‘‘$10’’; and subpar. (C), ‘‘$5’’
for ‘‘$1’’.
1975—Subsec. (a)(2)(A). Pub. L. 93–618 inserted ‘‘($20,
in the case of articles sent as bona fide gifts from persons in the Virgin Islands, Guam, and American
Samoa)’’ after ‘‘United States’’.
1965—Subsec. (a)(2). Pub. L. 89–62 substituted ‘‘fair retail value in the country of shipment’’ for ‘‘value’’ in
the material preceding subpar. (A) and ‘‘item 812.25 or
813.31 of section 1202 of this title’’ for ‘‘paragraph
1798(b)(2) or (c)(2) of section 1201 of this title’’ in subpar.
(B).
1961—Subsec. (a). Pub. L. 87–261 inserted ‘‘(b)(2) or’’
after ‘‘paragraph 1798’’.
1953—Act Aug. 8, 1953, (1) divided section into subsections; (2) increased from $1 to $3 the difference between deposited or assessed duties and actual duties
which may be disregarded by the collector; (3) permitted free entry of bona fide gifts from persons outside the United States up to $10; (4) allowed persons to
bring with them articles up to $10 in value for their
personal use; (5) continued to allow free entry up to $1
in other cases; and (6) enabled the Secretary of the
Treasury to reduce these amounts if he found such action necessary to protect the revenue.
EFFECTIVE DATE OF 2016 AMENDMENT
Pub. L. 114–125, title IX, § 901(d), Feb. 24, 2016, 130 Stat.
223, provided that: ‘‘The amendment made by subsection (c) [amending this section] shall apply with respect to articles entered, or withdrawn from warehouse
for consumption, on or after the 15th day after the date
of the enactment of this Act [Feb. 24, 2016].’’
EFFECTIVE DATE OF 1996 AMENDMENT
Pub. L. 104–295, § 3(b), Oct. 11, 1996, 110 Stat. 3516, provided that: ‘‘The amendments made by this section
[amending this section and sections 1401, 1431, 1504, 1508,
1509, 1515, 1592, and 1631 of this title and repealing section 1707 of this title] shall apply as of December 8,
1993.’’
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by Pub. L. 100–418 effective Jan. 1, 1989,
and applicable with respect to articles entered on or
after such date, see section 1217(b)(1) of Pub. L. 100–418,
set out as an Effective Date note under section 3001 of
this title.
EFFECTIVE DATE OF 1983 AMENDMENT
Pub. L. 97–446, title I, § 115(c), Jan. 12, 1983, 96 Stat.
2335, provided that: ‘‘The amendments made by this
section [amending the Tariff Schedules and this section] shall apply with respect to returning residents of
the United States who arrive in the United States on or
after the 15th day after the date of the enactment of
this Act [Jan. 12, 1983].’’
EFFECTIVE DATE OF 1975 AMENDMENT
Pub. L. 93–618, title VI, § 610(b), Jan. 3, 1975, 88 Stat.
2075, provided that: ‘‘The amendment made by subsection (a) [amending this section] shall apply with respect to articles entered, or withdrawn from warehouse, for consumption after the date of enactment of
this Act [Jan. 3, 1975].’’

EFFECTIVE DATE OF 1965 AMENDMENT
Pub. L. 89–62, § 4, June 30, 1965, 79 Stat. 208, provided
in part that: ‘‘The amendments made by section 2
[amending this section] shall apply with respect to articles arriving in the United States on or after October
1, 1965.’’
EFFECTIVE DATE OF 1961 AMENDMENT
Pub. L. 87–261, § 2(d), Sept. 21, 1961, 75 Stat. 541, provided that: ‘‘The amendments made by subsections (a),
(b), and (c) [amending this section and former section
1201 of this title] shall apply with respect to persons arriving in the United States on or after the 30th day
after the date of the enactment of this Act [Sept. 21,
1961].’’
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
Section effective on thirtieth day following June 25,
1938, except as otherwise specifically provided, see section 37 of act June 25, 1938, set out as an Effective Date
of 1938 Amendment note under section 1401 of this title.

§ 1322. International traffic and rescue work;
United States-Mexico Boundary Treaty of
1970
(a) Vehicles and other instruments of international traffic except communications satellites
Vehicles and other instruments of international traffic, of any class specified by the
Secretary of the Treasury, shall be excepted
from the application of the customs laws to such
extent and subject to such terms and conditions
as may be prescribed in regulations or instructions of the Secretary of the Treasury. The authority delegated to the Secretary by this subsection shall not extend to communications satellites and components and parts thereof.
(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
The Secretary of the Treasury may provide by
regulation or instruction for the admission,
without entry and without the payment of any
duty or tax imposed upon or by reason of importation, of—
(1) aircraft, equipment, supplies, and spare
parts for use in searches, rescues, investigations, repairs, and salvage in connection with
accidental damage to aircraft;
(2) fire-fighting and rescue and relief equipment and supplies for emergent temporary use
in connection with conflagrations;
(3) rescue and relief equipment and supplies
for emergent temporary use in connection
with floods and other disasters; and
(4) personal property related to the use and
enjoyment of a separated tract of land as described in article III of the Treaty To Resolve
Pending Boundary Differences and Maintain
the Rio Grande and Colorado Rivers as the
International Boundary between the United
States of America and the United Mexican
States signed on November 23, 1970.
Any articles admitted under the authority of
this subsection and used otherwise than for a

§ 1323

TITLE 19—CUSTOMS DUTIES

purpose herein expressed, or not exported in
such time and manner as may be prescribed in
the regulations or instructions herein authorized, shall be forfeited to the United States.
(June 17, 1930, ch. 497, title III, § 322, as added
Aug. 8, 1953, ch. 397, § 14, 67 Stat. 516; amended
Pub. L. 92–549, title I, § 107, Oct. 25, 1972, 86 Stat.
1162; Pub. L. 98–573, title I, §§ 124(c), 127(b), Oct.
30, 1984, 98 Stat. 2959.)
AMENDMENTS
1984—Subsec. (a). Pub. L. 98–573, § 127(b), substituted
‘‘excepted’’ for ‘‘granted the customary exceptions’’.
Pub. L. 98–573, § 124(c), inserted ‘‘The authority delegated to the Secretary by this subsection shall not extend to communications satellites and components and
parts thereof.’’
1972—Pub. L. 92–549, § 107(a), inserted ‘‘United StatesMexico Boundary Treaty of 1970’’ in section catchline.
Subsec. (b)(4). Pub. L. 92–549, § 107(b), added cl. (4).
EFFECTIVE DATE OF 1984 AMENDMENT
Pub. L. 98–573, title I, § 195(a), (b), (d), Oct. 30, 1984, 98
Stat. 2972, provided that:
‘‘(a) Except as provided in section 126 and in subsections (b) and (c), the amendments made by subtitles
B, C, and D [amending this section and sections 1202
and 1504 of this title] shall apply with respect to articles entered on or after the 15th day after the date of
the enactment of this Act [Oct. 30, 1984].
‘‘(b)(1) The amendment made by sections 117 and 124
[amending this section] shall apply with respect to articles entered on or after January 1, 1985.
‘‘(2) The amendments made by section 127 [amending
this section] shall apply with respect to articles entered on or after a date to be proclaimed by the President which shall be consonant with the entering into
force for the United States of the Customs Convention
on Containers, 1972.
‘‘(d) For purposes of this section—
‘‘(1) The term ‘entered’ means entered, or withdrawn from warehouse for consumption in the customs territory of the United States.
‘‘(2) The term ‘entry’ includes any withdrawal from
warehouse.’’
EFFECTIVE DATE
Section effective on and after thirtieth day following
Aug. 8, 1953, see note set out under section 1304 of this
title.

§ 1323. Conservation of fishery resources
Upon the convocation of a conference on the
use or conservation of international fishery resources, the President shall, by all appropriate
means at his disposal, seek to persuade countries whose domestic fishing practices or policies affect such resources, to engage in negotiations in good faith relating to the use or conservation of such resources. If, after such efforts
by the President and by other countries which
have agreed to engage in such negotiations, any
other country whose conservation practices or
policies affect the interests of the United States
and such other countries, has, in the judgment
of the President, failed or refused to engage in
such negotiations in good faith, the President
may, if he is satisfied that such action is likely
to be effective in inducing such country to engage in such negotiations in good faith, increase
the rate of duty on any fish (in any form) which
is the product of such country, for such time as
he deems necessary, to a rate not more than 50
percent above the rate existing on July 1, 1934.

Page 100

(June 17, 1930, ch. 497, title III, § 323, as added
Pub. L. 87–794, title II, § 257(i), Oct. 11, 1962, 76
Stat. 883.)
PART II—UNITED STATES INTERNATIONAL TRADE
COMMISSION
§ 1330. Organization of Commission
(a) Membership
The United States International Trade Commission (referred to in this subtitle as the
‘‘Commission’’) shall be composed of six commissioners who shall be appointed by the President, by and with the advice and consent of the
Senate. No person shall be eligible for appointment as a commissioner unless he is a citizen of
the United States, and, in the judgment of the
President, is possessed of qualifications requisite for developing expert knowledge of international trade problems and efficiency in administering the duties and functions of the Commission. A person who has served as a commissioner for more than 5 years (excluding service
as a commissioner before January 3, 1975) shall
not be eligible for reappointment as a commissioner. Not more than three of the commissioners shall be members of the same political
party, and in making appointments members of
different political parties shall be appointed alternately as nearly as may be practicable.
(b) Terms of office
The terms of office of the commissioners holding office on January 3, 1975, which (but for this
sentence) would expire on June 16, 1975, June 16,
1976, June 16, 1977, June 16, 1978, June 16, 1979,
and June 16, 1980, shall expire on December 16,
1976, June 16, 1978, December 16, 1979, June 16,
1981, December 16, 1982, and June 16, 1984, respectively. The term of office of each commissioner
appointed after such date shall expire 9 years
from the date of the expiration of the term for
which his predecessor was appointed, except
that—
(1) any commissioner appointed to fill a vacancy occurring prior to the expiration of the
term for which his predecessor was appointed
shall be appointed for the remainder of such
term, and
(2) any commissioner may continue to serve
as a commissioner after an expiration of his
term of office until his successor is appointed
and qualified.
(c) Chairman and vice chairman; quorum
(1) The chairman and the vice chairman of the
Commission shall be designated by the President from among the members of the Commission not ineligible, under paragraph (3), for designation. The President shall notify the Congress of his designations under this paragraph.
If, as of the date on which a term begins under
paragraph (2), the President has not designated
the chairman of the Commission for such term,
the Commissioner 1 who, as of such date—
(A) is a member of a different political party
than the chairman of the Commission for the
immediately preceding term, and
(B) has the longest period of continuous
service as a commissioner,
1 So

in original. Probably should not be capitalized.

Page 101

TITLE 19—CUSTOMS DUTIES

shall serve as chairman of the Commission for
the portion of such term preceding the date on
which an individual designated by the President
takes office as chairman.
(2) After June 16, 1978, the terms of office for
the chairman and vice chairman of the Commission shall be as follows:
(A) The first term of office occurring after
such date shall begin on June 17, 1978, and end
at the close of June 16, 1980.
(B) Each term of office thereafter shall begin
on the day after the closing date of the immediately preceding term of office and end at the
close of the 2-year period beginning on such
day.
(3)(A) The President may not designate as the
chairman of the Commission for any term any
commissioner who is a member of the political
party of which the chairman of the Commission
for the immediately preceding term is a member, or who has less than 1 year of continuous
service as a commissioner as of the date such
designation is being made.
(B) The President may not designate as the
vice chairman of the Commission for any term
any commissioner who is a member of the political party of which the chairman for that term is
a member.
(C) If any commissioner does not complete a
term as chairman or vice chairman by reason of
death, resignation, removal from office as a
commissioner, or expiration of his term of office
as a commissioner, the President shall designate
as the chairman or vice chairman, as the case
may be, for the remainder of such term a commissioner who is a member of the same political
party. Designation of a chairman under this subparagraph may be made without regard to the 1year continuous service requirement under subparagraph (A).
(4) The vice chairman shall act as chairman in
case of the absence or disability of the chairman. During any period in which there is no
chairman or vice chairman, the commissioner
having the longest period of continuous service
as a commissioner shall act as chairman.
(5) No commissioner shall actively engage in
any business, vocation, or employment other
than that of serving as a commissioner.
(6) A majority of the commissioners in office
shall constitute a quorum, but the Commission
may function notwithstanding vacancies.
(d) Effect of divided vote in certain cases
(1) In a proceeding in which the Commission is
required to determine—
(A) under section 2252 of this title, whether
increased imports of an article are a substantial cause of serious injury, or the threat
thereof, as described in subsection (b)(1) of
that section (hereafter in this subsection referred to as ‘‘serious injury’’), or
(B) under section 2436 of this title, whether
market disruption exists.
and the commissioners voting are equally divided with respect to such determination, then
the determination, agreed upon by either group
of commissioners may be considered by the
President as the determination of the Commission.

§ 1330

(2) If under section 2252(b) or 2436 of this title
there is an affirmative determination of the
Commission, or a determination of the Commission which the President may consider an affirmative determination under paragraph (1),
that serious injury or market disruption exists,
respectively, and a majority of the commissioners voting are unable to agree on a finding
or
recommendation
described
in
section
2252(e)(1) of this title or the finding described in
section 2436(a)(3) of this title, as the case may be
(hereafter in this subsection referred to as a
‘‘remedy finding’’), then—
(A) if a plurality of not less than three commissioners so voting agree on a remedy finding, such remedy finding shall, for purposes of
section 2253 of this title, be treated as the
remedy finding of the Commission, or
(B) if two groups, both of which include not
less than 3 commissioners, each agree upon a
remedy finding and the President reports
under section 2254(a) of this title that—
(i) he is taking the action agreed upon by
one such group, then the remedy finding
agreed upon by the other group shall, for
purposes of section 2253 of this title, be
treated as the remedy finding of the Commission, or
(ii) he is taking action which differs from
the action agreed upon by both such groups,
or that he will not take any action, then the
remedy finding agreed upon by either such
group may be considered by the Congress as
the remedy finding of the Commission and
shall, for purposes of section 2253 of this
title, be treated as the remedy finding of the
Commission.
(3) In any proceeding to which paragraph (1)
applies in which the commissioners voting are
equally divided on a determination that serious
injury exists, or that market disruption exists,
the Commission shall report to the President
the determination of each group of commissioners. In any proceeding to which paragraph
(2) applies, the Commission shall report to the
President the remedy finding of each group of
commissioners voting.
(4) In a case to which paragraph (2)(B)(ii) applies, for purposes of section 2253(a) of this title,
notwithstanding section 2192(a)(1)(A) of this
title, the second blank space in the joint resolution described in such section 2192(a)(1)(A) of
this title shall be filled with the appropriate
date and the following: ‘‘The action which shall
take effect under section 203(a) of the Trade Act
of 1974 is the finding or recommendation agreed
upon
by
Commissioners
lllllll,
lllllll, and llllll.’’ The three blank
spaces shall be filled with the names of the appropriate Commissioners.
(5) Whenever, in any case in which the Commission is authorized to make an investigation
upon its own motion, upon complaint, or upon
application of any interested party, one-half of
the number of commissioners voting agree that
the investigation should be made, such investigation shall thereupon be carried out in accordance with the statutory authority covering
the matter in question. Whenever the Commission is authorized to hold hearings in the course
of any investigation and one-half of the number

§ 1330

TITLE 19—CUSTOMS DUTIES

of commissioners voting agree that hearings
should be held, such hearings shall thereupon be
held in accordance with the statutory authority
covering the matter in question.
(e) Authorization of appropriations
(1) For the fiscal year beginning October 1,
1976, and each fiscal year thereafter, there are
authorized to be appropriated to the Commission only such sums as may hereafter be provided by law.
(2)(A) There are authorized to be appropriated
to the Commission for necessary expenses (including the rental of conference rooms in the
District of Columbia and elsewhere) not to exceed the following:
(i) $54,000,000 for fiscal year 2003.
(ii) $57,240,000 for fiscal year 2004.
(B) Not to exceed $2,500 of the amount authorized to be appropriated for any fiscal year under
subparagraph (A) may be used, subject to the approval of the Chairman of the Commission, for
reception and entertainment expenses.
(C) No part of any sum that is appropriated
under the authority of subparagraph (A) may be
used by the Commission in the making of any
special study, investigation, or report that is requested by any agency of the executive branch
unless that agency reimburses the Commission
for the cost thereof.
(3) There are authorized to be appropriated to
the Commission for each fiscal year after September 30, 1977, in addition to any other amount
authorized to be appropriated for such fiscal
year, such sums as may be necessary for increases authorized by law in salary, pay, retirement, and other employee benefits.
(4) By not later than the date on which the
President submits to Congress the budget of the
United States Government for a fiscal year, the
Commission shall submit to the Committee on
Ways and Means of the House of Representatives
and the Committee on Finance of the Senate the
projected amount of funds for the succeeding fiscal year that will be necessary for the Commission to carry out its functions.
(f) Treatment of Commission under Paperwork
Reduction Act
The Commission shall be considered to be an
independent regulatory agency for purposes of
chapter 35 of title 44.
(June 17, 1930, ch. 497, title III, § 330, 46 Stat. 696;
Aug. 7, 1953, ch. 348, title II, § 201, 67 Stat. 472;
Pub. L. 93–618, title I, §§ 172(a), (b), 175(b), Jan. 3,
1975, 88 Stat. 2009–2011; Pub. L. 94–455, title
XVIII, § 1801(a), (b), Oct. 4, 1976, 90 Stat. 1762;
Pub. L. 95–106, §§ 1, 2(a), Aug. 17, 1977, 91 Stat.
867; Pub. L. 95–430, Oct. 10, 1978, 92 Stat. 1020;
Pub. L. 97–456, § 1(a), Jan. 12, 1983, 96 Stat. 2503;
Pub. L. 98–573, title II, § 248(c), title VII, § 701,
Oct. 30, 1984, 98 Stat. 2998, 3043; Pub. L. 99–272,
title XIII, § 13021, Apr. 7, 1986, 100 Stat. 305; Pub.
L. 100–203, title IX, § 9502, Dec. 22, 1987, 101 Stat.
1330–380; Pub. L. 100–418, title I, §§ 1401(b)(4), 1611,
1612, Aug. 23, 1988, 102 Stat. 1240, 1262; Pub. L.
100–647, title IX, § 9001(a)(15), Nov. 10, 1988, 102
Stat. 3808; Pub. L. 101–207, § 2, Dec. 7, 1989, 103
Stat. 1833; Pub. L. 101–382, title I, § 101, Aug. 20,
1990, 104 Stat. 633; Pub. L. 102–185, § 1(a)(1), (2),
(c)(1), Dec. 4, 1991, 105 Stat. 1280; Pub. L. 107–210,

Page 102

div. A, title III, § 371, Aug. 6, 2002, 116 Stat. 991;
Pub. L. 108–429, title II, § 2004(a)(13), Dec. 3, 2004,
118 Stat. 2590.)
REFERENCES IN TEXT
Section 203(a) of the Trade Act of 1974, referred to in
subsec. (d)(4), is classified to section 2253(a) of this
title.
CODIFICATION
Provisions of subsec. (c) which prescribed the annual
basic compensation of the commissioners were omitted
to conform to the provisions of the Executive Schedule.
See sections 5314 and 5315 of Title 5, Government Organization and Employees.
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 8, 1916, ch. 463, § 700, 39 Stat. 795.
That section was superseded by section 330 of act June
17, 1930, comprising this section.
AMENDMENTS
2004—Subsec. (e)(4). Pub. L. 108–429 made technical
correction to directory language of Pub. L. 107–210,
§ 371(b). See 2002 Amendment note below.
2002—Subsec. (e)(2)(A)(i). Pub. L. 107–210, § 371(a)(1),
added cl. (i) and struck out former cl. (i) which read as
follows: ‘‘$41,170,000 for fiscal year 1991.’’
Subsec. (e)(2)(A)(ii). Pub. L. 107–210, § 371(a)(2), added
cl. (ii) and struck out former cl. (ii) which read as follows: ‘‘$44,052,000 for fiscal year 1992.’’
Subsec. (e)(4). Pub. L. 107–210, § 371(b), as amended by
Pub. L. 108–429, added par. (4).
1991—Subsec. (c)(1). Pub. L. 102–185, § 1(c)(1), inserted
at end ‘‘If, as of the date on which a term begins under
paragraph (2), the President has not designated the
chairman of the Commission for such term, the Commissioner who, as of such date—
‘‘(A) is a member of a different political party than
the chairman of the Commission for the immediately
preceding term, and
‘‘(B) has the longest period of continuous service as
a commissioner,
shall serve as chairman of the Commission for the portion of such term preceding the date on which an individual designated by the President takes office as
chairman.’’
Subsec. (c)(3)(A). Pub. L. 102–185, § 1(a)(2)(A), inserted
‘‘, or who has less than 1 year of continuous service as
a commissioner as of the date such designation is being
made’’ before the period.
Pub. L. 102–185, § 1(a)(1)(A), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows:
‘‘The President may not designate as the chairman of
the Commission for any term—
‘‘(i) either of the two commissioners with the shortest period of service on the Commission as of the beginning date of the term of office for which the designation of chairman is to be made; or
‘‘(ii) any commissioner who is a member of the political party of which the chairman of the Commission for the immediately preceding term is a member.’’
Subsec. (c)(3)(C). Pub. L. 102–185, § 1(a)(2)(B), inserted
at end ‘‘Designation of a chairman under this subparagraph may be made without regard to the 1-year continuous service requirement under subparagraph (A).’’
Pub. L. 102–185, § 1(a)(1)(B), struck out at end ‘‘Designation of a chairman under this subparagraph may be
made without regard to the limitation set forth in subparagraph (A)(i).’’
1990—Subsec. (e)(2). Pub. L. 101–382 amended par. (2)
generally. Prior to amendment, par. (2) read as follows:
‘‘There are authorized to be appropriated to the Commission for necessary expenses (including the rental of
conference rooms in the District of Columbia and elsewhere) for fiscal year 1990 not to exceed $39,943,000; of

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which not to exceed $2,500 may be used, subject to approval by the Chairman of the Commission, for reception and entertainment expenses. No part of any sum
that is appropriated under the authority of this paragraph may be used by the Commission for the making
of any special study, investigation, or report that is requested by any agency of the executive branch unless
that agency reimburses the Commission for the cost
thereof.’’
1989—Subsec. (e)(2). Pub. L. 101–207 substituted ‘‘1990’’
for ‘‘1988’’ and ‘‘$39,943,000’’ for ‘‘$35,386,000’’.
1988—Subsec. (c)(3)(A)(i). Pub. L. 100–647 substituted
‘‘with the shortest period of service on’’ for ‘‘most recently appointed to’’.
Pub. L. 100–418, § 1611, which directed that subsec.
(c)(A)(i) of this section be amended by substituting
‘‘with the shortest period of service on’’ for ‘‘most recently appointed to’’, was probably intended to be an
amendment to subsec. (c)(3)(A)(i). See amendment by
Pub. L. 100–647 above.
Subsec. (d)(1)(A). Pub. L. 100–418, § 1401(b)(4)(A), substituted ‘‘2252’’ for ‘‘2251’’.
Subsec. (d)(2). Pub. L. 100–418, § 1401(b)(4)(B)(i), (iii), in
introductory provisions substituted ‘‘2252(b)’’ and
‘‘2252(e)(1)’’ for ‘‘2251’’ and ‘‘2251(d)(1)’’, respectively.
Subsec. (d)(2)(A). Pub. L. 100–418, § 1401(b)(4)(B)(iv),
substituted ‘‘section 2253 of this title’’ for ‘‘sections
2252 and 2253 of this title’’.
Subsec. (d)(2)(B). Pub. L. 100–418, § 1401(b)(4)(B)(iv),
(v), in introductory provisions substituted ‘‘section
2254(a) of this title’’ for ‘‘section 2253(b) of this title’’
and, in cls. (i) and (ii), substituted ‘‘section 2253 of this
title’’ for ‘‘sections 2252 and 2253 of this title’’.
Subsec. (d)(4). Pub. L. 100–418, § 1401(b)(4)(C), substituted ‘‘section 2253(a) of this title’’ for ‘‘section
2253(c)(1) of this title’’ and ‘‘section 203(a) of the Trade
Act of 1974’’ for ‘‘section 203(c)(1) of the Trade Act of
1974’’.
Subsec. (f). Pub. L. 100–418, § 1612, added subsec. (f).
1987—Subsec. (e)(2). Pub. L. 100–203 substituted ‘‘for
fiscal year 1988 not to exceed $35,386,000’’ for ‘‘fiscal
year 1986 not to exceed $28,901,000’’.
1986—Subsec. (e)(2). Pub. L. 99–272 amended first sentence generally, substituting ‘‘for fiscal year 1986 not
to exceed $28,901,000’’ for ‘‘for fiscal year 1985 not to exceed $28,410,000’’.
1984—Subsec. (d)(4). Pub. L. 98–573, § 248(c), substituted ‘‘the joint resolution described in such section
2192(a)(1)(A)’’ for ‘‘the concurrent resolution described
in such section 2192’’.
Subsec. (e)(2). Pub. L. 98–573, § 701, substituted authorization of appropriation of not more than $28,410,000 for
fiscal year 1985 for necessary expenses, including the
rental of conference rooms in the District of Columbia
and elsewhere for provision authorizing appropriation
of not more than $19,737,000 for necessary expenses for
fiscal year 1983, and inserted provision that not more
than $2,500 may be used, subject to approval by the
Chairman of the Commission, for reception and entertainment expenses.
1983—Subsec. (e)(2). Pub. L. 97–456 substituted authorization of appropriation of not exceeding $19,737,000 for
fiscal 1983 for authorization not exceeding $12,963,000 for
fiscal 1979, and inserted provision relating to reimbursement by agencies of the executive branch for studies requested by them.
1978—Subsec. (e)(2). Pub. L. 95–430 substituted provisions authorizing $12,963,000 to be appropriated for the
necessary expenses of the Commission for fiscal year
1979 for provisions authorizing $11,522,000 to be appropriated for similar expenses for fiscal year 1978.
1977—Subsec. (c). Pub. L. 95–106, § 2(a), inserted provisions in par. (1) for the Congressional notification of
Presidential designations, substituted, in par. (2), provisions covering the expiration of terms of office after
June 16, 1978, for provisions covering the expiration of
terms of office on and after June 17, 1975, added par. (3),
and redesignated as pars. (4) to (6) provisions formerly
contained in par. (1).
Subsec. (e). Pub. L. 95–106, § 1, designated existing
provisions as par. (1) and added pars. (2) and (3).

§ 1330

1976—Subsec. (b). Pub. L. 94–455, § 1801(a), inserted
provisions that any commissioner may continue to
serve as a commissioner after an expiration of his term
of office until his successor is appointed and qualified.
Subsec. (d)(1). Pub. L. 94–455, § 1801(b)(2), substituted
provisions relating to consideration by the President of
determinations of the Commission as to whether increased imports of an article are a substantial cause of
serious injury or threat or whether market disruption
exists for provisions relating to consideration by the
President of findings of the Commission in connection
with any authority conferred upon the President by
law to make changes in import restrictions.
Subsec. (d)(2) to (5). Pub. L. 94–455, § 1801(b), added
pars. (2) to (4) and redesignated former par. (2) as (5).
1975—Subsec. (a). Pub. L. 93–618, § 172(a), substituted
‘‘United States International Trade Commission’’ for
‘‘United States Tariff Commission’’ and inserted provision that a person who has served as a commissioner
for more than five years (excluding service as a commissioner before January 3, 1975) shall not be eligible
for reappointment as a commissioner.
Subsec. (b). Pub. L. 93–618, § 172(a), lengthened the
term of office from 6 years to 9 years for commissioners
appointed after Jan. 3, 1975, and substituted Dec. 16,
1976, June 16, 1978, Dec. 16, 1979, June 16, 1981, Dec. 16,
1982, and June 16, 1984, for June 16, 1975, June 16, 1976,
June 16, 1977, June 16, 1978, June 16, 1979, and June 16,
1980, respectively, as the expiration dates for the terms
of office of commissioners serving on Jan. 3, 1975.
Subsec. (c). Pub. L. 93–618, § 172(b), designated existing
provisions as par. (1), inserted ‘‘Except as provided in
paragraph (2),’’ before ‘‘The’’, and added par. (2).
Subsec. (e). Pub. L. 93–618, § 175(b), added subsec. (e).
1953—Subsec. (d). Act Aug. 7, 1953, added subsec. (d).
EFFECTIVE DATE OF 2002 AMENDMENT
Amendment by Pub. L. 107–210 applicable to petitions
for certification filed under part 2 or 3 of subchapter II
of chapter 12 of this title on or after the date that is 90
days after Aug. 6, 2002, except as otherwise provided,
see section 151 of Pub. L. 107–210, set out as a note preceding section 2271 of this title.
EFFECTIVE DATE OF 1991 AMENDMENT
Pub. L. 102–185, § 1(a)(3), Dec. 4, 1991, 105 Stat. 1280,
provided that:
‘‘(A) MODIFICATION.—The amendments made by paragraph (1) [amending this section] shall apply to terms
beginning on and after June 17, 1990.
‘‘(B) 1-YEAR REQUIREMENT.—The amendments made by
paragraph (2) [amending this section] shall apply to
terms beginning on and after June 17, 1996.’’
Pub. L. 102–185, § 1(c)(2), Dec. 4, 1991, 105 Stat. 1281,
provided that: ‘‘The amendment made by this subsection [amending this section] shall take effect on the
10th day following the date of the enactment of this
Act [Dec. 4, 1991].’’
EFFECTIVE DATE OF 1988 AMENDMENTS
Amendment by Pub. L. 100–647 applicable as if such
amendment took effect on Aug. 23, 1988, see section
9001(b) of Pub. L. 100–647, set out as an Effective and
Termination Dates of 1988 Amendments note under section 58c of this title.
Amendment by section 1401(b)(4) of Pub. L. 100–418 effective Aug. 23, 1988, and applicable with respect to investigations initiated under part 1 (§ 2251 et seq.) of subchapter II of chapter 12 of this title on or after that
date, see section 1401(c) of Pub. L. 100–418, set out as a
note under section 2251 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by section 248(c) of Pub. L. 98–573 effective on 15th day after Oct. 30, 1984, see section 214(a), (b)
of Pub. L. 98–573, set out as a note under section 1304 of
this title.
EFFECTIVE DATE OF 1977 AMENDMENT
Pub. L. 95–106, § 2(b), Aug. 17, 1977, 91 Stat. 868, provided that: ‘‘The amendment made by this section

§ 1331

TITLE 19—CUSTOMS DUTIES

Page 104

[amending this section] shall apply with respect to the
designation of chairmen and vice chairmen of the
United States International Trade Commission for
terms beginning after June 16, 1978.’’

shall be appointed from lists of eligibles to be
supplied by the Director of the Office of Personnel Management and in accordance with the
civil service law.

EFFECTIVE DATE OF 1976 AMENDMENT

(c) Expenses
All of the expenses of the commission, including all necessary expenses for transportation incurred by the commissioners or by their employees under their orders in making any investigation or upon official business in any other places
than at their respective headquarters, shall be
allowed and paid on the presentation of itemized
vouchers therefor approved by the chairman (except that in the case of a commissioner, or the
personal staff of any commissioner, such vouchers may be approved by that commissioner).

Pub. L. 94–455, title XVIII, § 1801(c), Oct. 4, 1976, 90
Stat. 1763, provided that: ‘‘The amendments made by
subsection (b) [amending this section] shall apply to
determinations, findings, and recommendations made
under sections 201 and 406 of the Trade Act of 1974 [sections 2251 and 2436 of this title] after the date of the enactment of this Act [Oct. 4, 1976].’’
APPOINTMENT OF CHAIRMAN IN 1992
Pub. L. 102–185, § 1(b), Dec. 4, 1991, 105 Stat. 1280, provided that: ‘‘In the case of the term of the chairman of
the United States International Trade Commission beginning June 17, 1992—
‘‘(1) section 330(c)(3)(A) of the Tariff Act of 1930 [19
U.S.C. 1330(c)(3)(A)] shall not apply, and
‘‘(2) the President shall designate as chairman a
Commissioner who is a member of the same political
party as the chairman of the Commission serving on
June 16, 1986.’’

§ 1331. General powers
(a) Administration
(1)(A) Except as provided in paragraph (2), the
chairman of the Commission shall—
(i) appoint and fix the compensation of such
employees of the Commission as he deems necessary (other than the personal staff of each
commissioner), including the secretary,
(ii) procure the services of experts and consultants in accordance with the provisions of
section 3109 of title 5, and
(iii) exercise and be responsible for all other
administrative functions of the Commission.
(B) The chairman of the Commission may accept, hold, administer, and utilize gifts, devises,
and bequests of property, both real and personal,
for the purpose of aiding or facilitating the work
of the Commission.
(C) Any decision by the chairman under subparagraph (A) or (B) shall be subject to disapproval by a majority vote of all the commissioners in office.
(2) Subject to approval by a majority vote of
all the commissioners in office, the chairman
may—
(A) terminate the employment of any supervisory employee of the Commission whose duties involve substantial personal responsibility for Commission matters and who is compensated at a rate equal to, or in excess of, the
rate for grade GS–15 of the General Schedule
in section 5332 of title 5, and
(B) formulate the annual budget of the Commission.
(3) No member of the Commission, in making
public statements with respect to any policy
matter for which the Commission has responsibility, shall represent himself as speaking for
the Commission, or his views as being the views
of the Commission, with respect to such matter
except to the extent that the Commission has
adopted the policy being expressed.
(b) Application of civil service law
Except for employees excepted under civil
service rules, all employees of the commission

(d) Principal office at Washington
The principal office of the commission shall be
in the city of Washington, but it may meet and
exercise all its powers at any other place. The
commission may, by one or more of its members, or by such agents as it may designate,
prosecute any inquiry necessary to its duties in
any part of the United States or in any foreign
country.
(e) Office at New York
The commission is authorized to establish and
maintain an office at the port of New York for
the purpose of directing or carrying on any investigation, receiving and compiling statistics,
selecting, describing, and filing samples of articles, and performing any of the duties or exercising any of the powers imposed upon it by law.
(f) Official seal
The commission is authorized to adopt an official seal, which shall be judicially noticed.
(June 17, 1930, ch. 497, title III, § 331, 46 Stat. 697;
Pub. L. 95–106, § 3(a), (b), Aug. 17, 1977, 91 Stat.
868; 1978 Reorg. Plan No. 2, § 102, eff. Jan. 1, 1979,
43 F.R. 36037, 92 Stat. 3783; Pub. L. 97–456, § 1(b),
Jan. 12, 1983, 96 Stat. 2503.)
CODIFICATION
In subsec. (a), provisions which specified a salary of
$7,500 per year for the secretary to the commission
have been omitted as obsolete and superseded. Sections
1202 and 1204 of the Classification Act of 1949, 63 Stat.
972, 973, repealed the Classification Act of 1923 and all
other laws or parts of laws inconsistent with the 1949
Act. The Classification Act of 1949 was repealed by Pub.
L. 89–554, Sept. 6, 1966, § 8(a), 80 Stat. 632, and reenacted
as chapter 51 and subchapter III of chapter 53 of Title
5, Government Organization and Employees. Section
5102 of Title 5 contains the applicability provisions of
the 1949 Act, and section 5103 of Title 5 authorizes the
Office of Personnel Management to determine the applicability to specific positions and employees.
In subsec. (b), the words ‘‘Except for employees excepted under the civil service rules’’ substituted for
‘‘With the exception of the secretary, a clerk to each
commissioner, and such special experts as the commission may from time to time find necessary for the conduct of its work’’. Appointments are now subject to the
civil service laws unless specifically excepted by such
laws or by laws enacted subsequent to Executive Order
8743, Apr. 23, 1941, issued by the President pursuant to
the act of Nov. 26, 1940, ch. 919, title I, § 1, 54 Stat. 1211,
which covered most excepted positions into the classified (competitive) civil service. The Order is set out as
a note under section 3301 of Title 5.

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PRIOR PROVISIONS

Provisions similar to subsecs. (a) to (e) of this section
were contained in act Sept. 8, 1916, ch. 463, § 701, 39 Stat.
975. That section was superseded by section 331 of act
June 17, 1930, comprising this section.
Provisions similar to those in subsecs. (f) and (g) of
this section were contained in act Sept. 21, 1922, ch. 356,
title III, § 318, 42 Stat. 947. That section was superseded
by section 331 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act.
AMENDMENTS
1983—Subsec. (a)(1). Pub. L. 97–456 designated existing
provisions relating to the chairman’s exercise of and
responsibility for all administrative functions as subpar. (A), redesignated former subpars. (A) through (C)
as cls. (i) through (iii), added subpar. (B), designated
provisions relating to disapproval by a majority of the
commissioners of any decision by the chairman as subpar. (C), and in (C) as so designated, substituted ‘‘subparagraph (A) or (B)’’ for ‘‘this paragraph’’ after
‘‘chairman under’’.
1977—Subsec. (a). Pub. L. 95–106, § 3(a), designated existing provisions as par. (1), substituted provisions authorizing the chairman to perform certain required
functions subject to approval by the Commission for
provisions authorizing the Commission to perform certain required functions and inserted provisions requiring the chairman to exercise and be responsible for all
other administrative functions of the Commission, and
added pars. (2) and (3).
Subsec. (c). Pub. L. 95–106, § 3(b)(1), substituted ‘‘approved by the chairman (except that in the case of a
commissioner, or the personal staff of any commissioner, such vouchers may be approved by that commissioner)’’ for ‘‘approved by the Commission’’.
Subsec. (d). Pub. L. 95–106, § 3(b)(2), redesignated subsecs. (e) to (g) as (d) to (f), respectively. Former subsec.
(d), relating to offices and supplies, was struck out.
EFFECTIVE DATE OF 1977 AMENDMENT
Pub. L. 95–106, § 3(c), Aug. 17, 1977, 91 Stat. 869, provided that: ‘‘The amendments made by this section
[amending this section] take effect on the date of enactment of this Act [Aug. 17, 1977].’’
TRANSFER OF FUNCTIONS
‘‘Director of the Office of Personnel Management’’
substituted for ‘‘Civil Service Commission’’ in subsec.
(b) pursuant to Reorg. Plan No. 2 of 1978, § 102, 43 F.R.
36037, 92 Stat. 3783, set out under section 1101 of Title
5, Government Organization and Employees, which
transferred functions vested by statute in Civil Service
Commission to Director of Office of Personnel Management (except as otherwise specified), effective Jan. 1,
1979, as provided by section 1–102 of Ex. Ord. No. 12107,
Dec. 28, 1978, 44 F.R. 1055, set out under section 1101 of
Title 5.

§ 1332. Investigations
(a) Investigations and reports
It shall be the duty of the commission to investigate the administration and fiscal and industrial effects of the customs laws of this country, the relations between the rates of duty on
raw materials and finished or partly finished
products, the effects of ad valorem and specific
duties and of compound specific and ad valorem
duties, all questions relative to the arrangement
of schedules and classification of articles in the
several schedules of the customs law, and, in
general, to investigate the operation of customs
laws, including their relation to the Federal revenues, their effect upon the industries and labor
of the country, and to submit reports of its investigations as hereafter provided.

§ 1332

(b) Investigations of tariff relations
The commission shall have power to investigate the tariff relations between the United
States and foreign countries, commercial treaties, preferential provisions, economic alliances,
the effect of export bounties and preferential
transportation rates, the volume of importations compared with domestic production and
consumption, and conditions, causes, and effects
relating to competition of foreign industries
with those of the United States, including
dumping and cost of production.
(c) Investigation of Paris Economy Pact
The commission shall have power to investigate the Paris Economy Pact and similar organizations and arrangements in Europe.
(d) Information for President and Congress
In order that the President and the Congress
may secure information and assistance, it shall
be the duty of the commission to—
(1) Ascertain conversion costs and costs of
production in the principal growing, producing, or manufacturing centers of the United
States of articles of the United States, whenever in the opinion of the commission it is
practicable;
(2) Ascertain conversion costs and costs of
production in the principal growing, producing, or manufacturing centers of foreign countries of articles imported into the United
States, whenever in the opinion of the commission such conversion costs or costs of production are necessary for comparison with
conversion costs or costs of production in the
United States and can be reasonably ascertained;
(3) Select and describe articles which are
representative of the classes or kinds of articles imported into the United States and
which are similar to or comparable with articles of the United States; select and describe
articles of the United States similar to or
comparable with such imported articles; and
obtain and file samples of articles so selected,
whenever the commission deems it advisable;
(4) Ascertain import costs of such representative articles so selected;
(5) Ascertain the grower’s, producer’s, or
manufacturer’s selling prices in the principal
growing, producing, or manufacturing centers
of the United States of the articles of the
United States so selected; and
(6) Ascertain all other facts which will show
the differences in or which affect competition
between articles of the United States and imported articles in the principal markets of the
United States.
(e) Definitions
When used in this subdivision and in subdivision (d)—
(1) The term ‘‘article’’ includes any commodity, whether grown, produced, fabricated, manipulated, or manufactured;
(2) The term ‘‘import cost’’ means the transaction value of the imported merchandise determined in accordance with section 1401a(b)
of this title plus, when not included in the
transaction value, all necessary expenses, exclusive of customs duties, of bringing such
merchandise to the United States.

§ 1332

TITLE 19—CUSTOMS DUTIES

(f) Omitted
(g) Reports to President and Congress
The commission shall put at the disposal of
the President of the United States, the Committee on Ways and Means of the House of Representatives, and the Committee on Finance of
the Senate, whenever requested, all information
at its command, and shall make such investigations and reports as may be requested by the
President or by either of said committees or by
either branch of the Congress. However, the
Commission may not release information which
the Commission considers to be confidential
business information unless the party submitting the confidential business information had
notice, at the time of submission, that such information would be released by the Commission,
or such party subsequently consents to the release of the information. The Commission shall
report to Congress on the first Monday of December of each year after June 17, 1930, a statement of the methods adopted and all expenses
incurred, a summary of all reports made during
the year, and a list of all votes taken by the
commission during the year, showing those commissioners voting in the affirmative and the
negative on each vote and those commissioners
not voting on each vote and the reasons for not
voting. Each such annual report shall include a
list of all complaints filed under section 1337 of
this title during the year for which such report
is being made, the date on which each such complaint was filed, and the action taken thereon,
and the status of all investigations conducted by
the commission under such section during such
year and the date on which each such investigation was commenced.
(June 17, 1930, ch. 497, title III, § 332, 46 Stat. 698;
Pub. L. 93–618, title I, § 173, title III, § 341(b), Jan.
3, 1975, 88 Stat. 2010, 2056; Pub. L. 96–39, title II,
§ 202(a)(1), July 26, 1979, 93 Stat. 201; Pub. L.
100–418, title I, § 1613, Aug. 23, 1988, 102 Stat. 1262;
Pub. L. 100–647, title IX, § 9001(a)(16), Nov. 10,
1988, 102 Stat. 3808.)
CODIFICATION
Subsec. (f) directed the Tariff Commission to ascertain the cost of crude petroleum during three years preceding 1930.
PRIOR PROVISIONS
Provisions similar to subsecs. (a), (b), and (g) were
contained in act Sept. 8, 1916, ch. 463, §§ 702 to 704, 39
Stat. 796. Those sections were superseded by section 332
of act June 17, 1930, comprising this section.
Provisions similar to those in subdiv. (c) were contained in act Sept. 8, 1916, ch. 463, § 708, 39 Stat. 798.
That section was superseded by section 332 of act June
17, 1930, comprising this section.
Provisions similar to subdivs. (d) and (e) were contained in act Sept. 21, 1922, ch. 356, title III, § 318, 42
Stat. 947. Section 318 of act 1922 was superseded by section 332 of act June 17, 1930, comprising this section,
and repealed by section 651(a)(1) of said 1930 act.
Act Oct. 3, 1913, ch. 16, § IV, R, 38 Stat. 201, directed
President to ascertain certain facts and report to Congress when imports amounted to less than 5 per centum
of domestic consumption, prior to repeal by act Sept.
21, 1922, ch. 356, title III, § 321, 42 Stat. 947.
AMENDMENTS
1988—Subsec. (g). Pub. L. 100–647 substituted ‘‘report
to Congress on the first’’ for ‘‘report to Congress. on
the first’’.

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Pub. L. 100–418 substituted ‘‘. However, the Commission may not release information which the Commission considers to be confidential business information
unless the party submitting the confidential business
information had notice, at the time of submission, that
such information would be released by the Commission,
or such party subsequently consents to the release of
the information. The Commission shall report to Congress.’’ for ‘‘, and shall report to Congress’’.
1979—Subsec. (e)(2). Pub. L. 96–39 substituted ‘‘the
transaction value of the imported merchandise determined in accordance with section 1401a(b) of this title
plus, when not included in the transaction value, all
necessary expenses, exclusive of customs duties, of
bringing such merchandise to the United States’’ for
‘‘the price at which an article is freely offered for sale
in the ordinary course of trade in the usual wholesale
quantities for exportation to the United States plus,
when not included in such price, all necessary expenses,
exclusive of customs duties, of bringing such imported
article to the United States’’.
1975—Subsec. (g). Pub. L. 93–618 substituted ‘‘a summary of all reports made during the year, and a list of
all votes taken by the commission during the year,
showing those commissioners voting in the affirmative
and the negative on each vote and those commissioners
not voting on each vote and the reasons for not voting’’
for ‘‘and a summary of all reports made during the
year’’, and inserted last sentence relating to complaints included in annual reports.
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by Pub. L. 100–647 applicable as if such
amendment took effect on Aug. 23, 1988, see section
9001(b) of Pub. L. 100–647, set out as an Effective and
Termination Dates of 1988 Amendments note under section 58c of this title.
EFFECTIVE DATE OF 1979 AMENDMENT
Amendment by Pub. L. 96–39 effective July 1, 1980, see
section 204(a) of Pub. L. 96–39, set out as a note under
section 1401a of this title.
EFFECTIVE DATE OF 1975 AMENDMENT
Amendment by Pub. L. 93–618 effective on 90th day
after Jan. 3, 1975, see section 341(c) of Pub. L. 93–618, set
out as a note under section 1337 of this title.
TERMINATION OF REPORTING REQUIREMENTS
For termination, effective May 15, 2000, of provisions
in subsec. (g) relating to an annual report to Congress
on the first Monday of December of each year, see section 3003 of Pub. L. 104–66, set out as a note under section 1113 of Title 31, Money and Finance, and page 194
of House Document No. 103–7.
DELEGATION OF FUNCTIONS
Functions of President under subsec. (g) of this section regarding reports by United States International
Trade Commission to President delegated to United
States Trade Representative, see section 5–301 of Ex.
Ord. No. 12661, Dec. 27, 1988, 54 F.R. 779, set out as a
note under section 2901 of this title.
AMERICAN MANUFACTURING COMPETITIVENESS
Pub. L. 114–159, May 20, 2016, 130 Stat. 396, provided
that:
‘‘SECTION 1. SHORT TITLE.
‘‘This Act may be cited as the ‘American Manufacturing Competitiveness Act of 2016’.
‘‘SEC. 2. SENSE OF CONGRESS ON THE NEED FOR A
MISCELLANEOUS TARIFF BILL.
‘‘(a) FINDINGS.—Congress makes the following findings:
‘‘(1) As of the date of the enactment of this Act
[May 20, 2016], the Harmonized Tariff Schedule of the
United States [see Publication of Harmonized Tariff

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Schedule note set out under section 1202 of this title]
imposes duties on imported goods for which there is
no domestic availability or insufficient domestic
availability.
‘‘(2) The imposition of duties on such goods creates
artificial distortions in the economy of the United
States that negatively affect United States manufacturers and consumers.
‘‘(3) The manufacturing competitiveness of the
United States around the world will be enhanced if
Congress regularly and predictably updates the Harmonized Tariff Schedule to suspend or reduce duties
on such goods.
‘‘(4) Creating and maintaining an open and transparent process for consideration of petitions for duty
suspensions and reductions builds confidence that the
process is fair, open to all, and free of abuse.
‘‘(5) Complying with the Rules of the House of Representatives and the Senate, in particular with clause
9 of rule XXI of the Rules of the House of Representatives and rule XLIV of the Standing Rules of the Senate, is essential to fostering and maintaining confidence in the process for considering a miscellaneous
tariff bill.
‘‘(6) A miscellaneous tariff bill developed under this
process will not contain any—
‘‘(A) congressional earmarks or limited tax benefits within the meaning of clause 9 of rule XXI of
the Rules of the House of Representatives; or
‘‘(B) congressionally directed spending items or
limited tax benefits within the meaning of rule
XLIV of the Standing Rules of the Senate.
‘‘(7) Because any limited tariff benefits contained
in any miscellaneous tariff bill following the process
set forth by this Act will not have been the subject
of legislation introduced by an individual Member of
Congress and will be fully vetted through a transparent and fair process free of abuse, it is appropriate
for Congress to consider limited tariff benefits as
part of that miscellaneous tariff bill as long as—
‘‘(A) in the case of a miscellaneous tariff bill considered in the House of Representatives, consistent
with the Rules of the House of Representatives, a
list of such limited tariff benefits is published in
the reports of the Committee on Ways and Means of
the House of Representatives accompanying the
miscellaneous tariff bill, or in the Congressional
Record; and
‘‘(B) in the case of a miscellaneous tariff bill considered in the Senate, consistent with the Standing
Rules of the Senate—
‘‘(i) such limited tariff benefits have been identified through lists, charts, or other similar
means; and
‘‘(ii) the information identified in clause (i) has
been available on a publicly accessible congressional website in a searchable format at least 48
hours before the vote on the motion to proceed to
the miscellaneous tariff bill or the vote on the
adoption of a report of a committee of conference
in connection with the miscellaneous tariff bill,
as the case may be.
‘‘(8) When the process set forth under paragraph (7)
is followed, it is consistent with the letter and intent
of the Rules of the House of Representatives and the
Senate and other related guidance.
‘‘(b) SENSE OF CONGRESS.—It is the sense of Congress
that, to remove the competitive disadvantage to United
States manufacturers and consumers and to promote
the competitiveness of United States manufacturers,
Congress should, not later than 90 days after the United
States International Trade Commission issues a final
report on petitions for duty suspensions and reductions
under section 3(b)(3)(E), consider a miscellaneous tariff
bill.
‘‘SEC. 3. PROCESS FOR CONSIDERATION OF PETITIONS FOR DUTY SUSPENSIONS AND REDUCTIONS.
‘‘(a) PURPOSE.—It is the purpose of this section to establish a process for the submission and consideration
of petitions for duty suspensions and reductions.

§ 1332

‘‘(b) REQUIREMENTS OF COMMISSION.—
‘‘(1) INITIATION.—Not later than October 15, 2016,
and October 15, 2019, the Commission shall publish in
the Federal Register and on a publicly available
Internet website of the Commission a notice requesting members of the public who can demonstrate that
they are likely beneficiaries of duty suspensions or
reductions to submit to the Commission during the
60-day period beginning on the date of such publication—
‘‘(A) petitions for duty suspensions and reductions; and
‘‘(B) Commission disclosure forms with respect to
such duty suspensions and reductions.
‘‘(2) CONTENT OF PETITIONS.—Each petition for a
duty suspension or reduction under paragraph (1)(A)
shall include the following information:
‘‘(A) The name and address of the petitioner.
‘‘(B) A statement as to whether the petition provides for an extension of an existing duty suspension or reduction or provides for a new duty suspension or reduction.
‘‘(C) A certification that the petitioner is a likely
beneficiary of the proposed duty suspension or reduction.
‘‘(D) An article description for the proposed duty
suspension or reduction to be included in the
amendment to subchapter II of chapter 99 of the
Harmonized Tariff Schedule of the United States.
‘‘(E) To the extent available—
‘‘(i) a classification of the article for purposes of
the amendment to subchapter II of chapter 99 of
the Harmonized Tariff Schedule of the United
States;
‘‘(ii) a classification ruling of U.S. Customs and
Border Protection with respect to the article; and
‘‘(iii) a copy of a U.S. Customs and Border Protection entry summary indicating where the article is classified in the Harmonized Tariff Schedule of the United States.
‘‘(F) A brief and general description of the article.
‘‘(G) A brief description of the industry in the
United States that uses the article.
‘‘(H) An estimate of the total value, in United
States dollars, of imports of the article for each of
the 5 calendar years after the calendar year in
which the petition is filed, including an estimate of
the total value of such imports by the person who
submits the petition and by any other importers, if
available.
‘‘(I) The name of each person that imports the article, if available.
‘‘(J) A description of any domestic production of
the article, if available.
‘‘(K) Such other information as the Commission
may require.
‘‘(3) REVIEW.—
‘‘(A) COMMISSION PUBLICATION AND PUBLIC AVAILABILITY.—As soon as practicable after the expiration of the 60-day period specified in paragraph (1),
but in any case not later than 30 days after the expiration of such 60-day period, the Commission
shall publish on a publicly available Internet website of the Commission—
‘‘(i) the petitions for duty suspensions and reductions submitted under paragraph (1)(A) that
contain the information required under paragraph
(2); and
‘‘(ii) the Commission disclosure forms with respect to such duty suspensions and reductions
submitted under paragraph (1)(B).
‘‘(B) PUBLIC COMMENT.—
‘‘(i) IN GENERAL.—The Commission shall publish
in the Federal Register and on a publicly available Internet website of the Commission a notice
requesting members of the public to submit to
the Commission during the 45-day period beginning on the date of publication described in subparagraph (A) comments on—
‘‘(I) the petitions for duty suspensions and reductions published by the Commission under
subparagraph (A)(i); and

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‘‘(II) the Commission disclosure forms with
respect to such duty suspensions and reductions
published by the Commission under subparagraph (A)(ii).
‘‘(ii) PUBLICATION OF COMMENTS.—The Commission shall publish a notice in the Federal Register
directing members of the public to a publicly
available Internet website of the Commission to
view the comments of the members of the public
received under clause (i).
‘‘(C) PRELIMINARY REPORT.—
‘‘(i) IN GENERAL.—As soon as practicable after
the expiration of the 120-day period beginning on
the date of publication described in subparagraph
(A), but in any case not later than 30 days after
the expiration of such 120-day period, the Commission shall submit to the appropriate congressional committees a preliminary report on the petitions for duty suspensions and reductions submitted under paragraph (1)(A). The preliminary
report shall contain the following information
with respect to each petition for a duty suspension or reduction:
‘‘(I) The heading or subheading of the Harmonized Tariff Schedule of the United States in
which each article that is the subject of the petition for the duty suspension or reduction is
classified, as identified by documentation supplied to the Commission, and any supporting information obtained by the Commission.
‘‘(II) A determination of whether or not domestic production of the article that is the subject of the petition for the duty suspension or
reduction exists, taking into account the report
of the Secretary of Commerce under subsection
(c)(1), and, if such production exists, whether or
not a domestic producer of the article objects to
the duty suspension or reduction.
‘‘(III) Any technical changes to the article description of the article that is the subject of the
petition for the duty suspension or reduction
that are necessary for purposes of administration when the article is presented for importation, taking into account the report of the Secretary of Commerce under subsection (c)(2).
‘‘(IV) An estimate of the amount of loss in
revenue to the United States that would no
longer be collected if the duty suspension or reduction takes effect.
‘‘(V) A determination of whether or not the
duty suspension or reduction is available to any
person that imports the article that is the subject of the duty suspension or reduction.
‘‘(VI) The likely beneficiaries of each duty
suspension or reduction, including whether the
petitioner is a likely beneficiary.
‘‘(ii) CATEGORIES OF INFORMATION.—The preliminary report submitted under clause (i) shall also
contain the following information:
‘‘(I) A list of petitions for duty suspensions
and reductions that meet the requirements of
this Act without modifications.
‘‘(II) A list of petitions for duty suspensions
and reductions for which the Commission recommends technical corrections in order to meet
the requirements of this Act, with the correction specified.
‘‘(III) A list of petitions for duty suspensions
and reductions for which the Commission recommends modifications to the amount of the
duty suspension or reduction that is the subject
of the petition to comply with the requirements
of this Act, with the modification specified.
‘‘(IV) A list of petitions for duty suspensions
and reductions for which the Commission recommends modifications to the scope of the articles that are the subject of such petitions to address objections by domestic producers to such
petitions, with the modifications specified.
‘‘(V) A list of the following:

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‘‘(aa) Petitions for duty suspensions and reductions that the Commission has determined
do not contain the information required under
paragraph (2).
‘‘(bb) Petitions for duty suspensions and reductions with respect to which the Commission has determined the petitioner is not a
likely beneficiary.
‘‘(VI) A list of petitions for duty suspensions
and reductions that the Commission does not
recommend for inclusion in a miscellaneous
tariff bill, other than petitions specified in subclause (V).
‘‘(D) ADDITIONAL INFORMATION.—The Commission
shall consider any information submitted by the
appropriate congressional committees to the Commission relating to moving a petition that is contained in the list referred to in subclause (VI) of
subparagraph (C)(ii) of the preliminary report submitted under subparagraph (C) to a list referred to
in subclause (I), (II), (III), or (IV) of subparagraph
(C)(ii).
‘‘(E) FINAL REPORT.—Not later than 60 days after
the date on which the preliminary report is submitted under subparagraph (C), the Commission shall
submit to the appropriate congressional committees a final report on each petition for a duty suspension or reduction specified in the preliminary
report. The final report shall contain with respect
to each such petition—
‘‘(i) the information required under clauses (i)
and (ii) of subparagraph (C) and updated as appropriate under subparagraph (D); and
‘‘(ii) a determination of the Commission whether—
‘‘(I) the duty suspension or reduction can
likely be administered by U.S. Customs and
Border Protection;
‘‘(II) the estimated loss in revenue to the
United States from the duty suspension or reduction does not exceed $500,000 in a calendar
year during which the duty suspension or reduction would be in effect; and
‘‘(III) the duty suspension or reduction is
available to any person importing the article
that is the subject of the duty suspension or reduction.
‘‘(F) EXCLUSIONS.—The appropriate congressional
committees may exclude from a miscellaneous tariff bill any petition for a duty suspension or reduction that—
‘‘(i) is contained in any list referred to in subclause (I), (II), (III), or (IV) of subparagraph
(C)(ii), as updated as appropriate under subparagraph (E)(i);
‘‘(ii) is the subject of an objection from a Member of Congress; or
‘‘(iii) is for an article for which there is domestic production.
‘‘(G) ESTIMATES BY THE CONGRESSIONAL BUDGET OFFICE.—For purposes of reflecting the estimate of the
Congressional Budget Office, the appropriate congressional committees shall adjust the amount of a
duty suspension or reduction in a miscellaneous
tariff bill only to assure that the estimated loss in
revenue to the United States from that duty suspension or reduction, as estimated by the Congressional Budget Office, does not exceed $500,000 in a
calendar year during which the duty suspension or
reduction would be in effect.
‘‘(H) PROHIBITIONS.—Any petitions for duty suspensions or reductions that are contained in any
list referred to in subclause (V) or (VI) of subparagraph (C)(ii), as updated as appropriate under subparagraph (E)(i), or have not otherwise undergone
the processes required by this Act shall not be included in a miscellaneous tariff bill.
‘‘(4) CONFIDENTIAL BUSINESS INFORMATION.—The procedures concerning the release of confidential business information set forth in section 332(g) of the

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Tariff Act of 1930 (19 U.S.C. 1332(g)) shall apply with
respect to information received by the Commission in
posting petitions on a publicly available website of
the Commission and in preparing reports under this
subsection.
‘‘(5) PROCEDURES.—The Commission shall prescribe
and publish in the Federal Register and on a publicly
available Internet website of the Commission procedures to be complied with by members of the public
submitting petitions for duty suspensions and reductions under subsection (b)(1)(A).
‘‘(c) DEPARTMENT OF COMMERCE REPORT.—Not later
than the end of the 90-day period beginning on the date
of publication of the petitions for duty suspensions and
reductions under subsection (b)(3)(A), the Secretary of
Commerce, in consultation with U.S. Customs and Border Protection and other relevant Federal agencies,
shall submit to the Commission and the appropriate
congressional committees a report on each petition for
a duty suspension or reduction submitted under subsection (b)(1)(A) that includes the following information:
‘‘(1) A determination of whether or not domestic
production of the article that is the subject of the petition for the duty suspension or reduction exists
and, if such production exists, whether or not a domestic producer of the article objects to the petition
for the duty suspension or reduction.
‘‘(2) Any technical changes to the article description that are necessary for purposes of administration when articles are presented for importation.
‘‘SEC. 4. REPORT ON EFFECTS OF DUTY SUSPENSIONS AND REDUCTIONS ON UNITED STATES
ECONOMY.
‘‘(a) IN GENERAL.—Not later than 12 months after the
date of the enactment of a miscellaneous tariff bill, the
Commission shall submit to the appropriate congressional committees a report on the effects on the United
States economy of duty suspensions and reductions enacted pursuant to this Act, including a broad assessment of the economic effects of such duty suspensions
and reductions on producers, purchasers, and consumers in the United States, using case studies describing
such effects on selected industries or by type of article
as available data permit.
‘‘(b) RECOMMENDATIONS.—The Commission shall also
solicit and append to the report required under subsection (a) recommendations with respect to those domestic industry sectors or specific domestic industries
that might benefit from permanent duty suspensions
and reductions, either through a unilateral action of
the United States or though [sic] negotiations for reciprocal tariff agreements, with a particular focus on
inequities created by tariff inversions.
‘‘(c) FORM OF REPORT.—Each report required by this
section shall be submitted in unclassified form, but
may include a classified annex.
‘‘SEC. 5. PUBLICATION OF LIMITED TARIFF BENEFITS IN THE HOUSE OF REPRESENTATIVES
AND THE SENATE.
‘‘(a) HOUSE OF REPRESENTATIVES.—
‘‘(1) IN GENERAL.—The chair of the Committee on
Ways and Means of the House of Representatives
shall include a list of limited tariff benefits contained
in a miscellaneous tariff bill in the report to accompany such a bill or, in a case where a miscellaneous
tariff bill is not reported by the committee, shall
cause such a list to be printed in the appropriate section of the Congressional Record.
‘‘(2) LIMITED TARIFF BENEFIT DEFINED.—For purposes
of this subsection and consistent with clause 9 of rule
XXI of the Rules of the House of Representatives, as
in effect during the One Hundred Fourteenth Congress, the term ‘limited tariff benefit’ means a provision modifying the Harmonized Tariff Schedule of the
United States [see Publication of Harmonized Tariff
Schedule note set out under section 1202 of this title]
in a manner that benefits 10 or fewer entities.
‘‘(b) SENATE.—

§ 1332

‘‘(1) IN GENERAL.—The chairman of the Committee
on Finance of the Senate, the Majority Leader of the
Senate, or the designee of the Majority Leader of the
Senate, shall provide for the publication in the Congressional Record of a certification that—
‘‘(A) each limited tariff benefit contained in a
miscellaneous tariff bill considered in the Senate
has been identified through lists, charts, or other
similar means; and
‘‘(B) the information identified in subparagraph
(A) has been available on a publicly accessible congressional website in a searchable format at least 48
hours before the vote on the motion to proceed to
the miscellaneous tariff bill or the vote on the
adoption of a report of a committee of conference
in connection with the miscellaneous tariff bill, as
the case may be.
‘‘(2) SATISFACTION OF SENATE RULES.—Publication of
a certification in the Congressional Record under
paragraph (1) satisfies the certification requirements
of paragraphs 1(a), 2(a), and 3(a) of rule XLIV of the
Standing Rules of the Senate.
‘‘(3) LIMITED TARIFF BENEFIT DEFINED.—For purposes
of this subsection and consistent with rule XLIV of
the Standing Rules of the Senate, as in effect during
the One Hundred Fourteenth Congress, the term ‘limited tariff benefit’ means a provision modifying the
Harmonized Tariff Schedule of the United States in a
manner that benefits 10 or fewer entities.
‘‘(c) ENACTMENT AS EXERCISE OF RULEMAKING POWER
OF HOUSE OF REPRESENTATIVES AND SENATE.—This section is enacted by Congress—
‘‘(1) as an exercise of the rulemaking power of the
House of Representatives and the Senate, respectively, and as such are deemed a part of the rules of
each House, respectively, and such procedures supersede other rules only to the extent that they are inconsistent with such other rules; and
‘‘(2) with full recognition of the constitutional
right of either House to change the rules (so far as relating to the procedure of that House) at any time, in
the same manner, and to the same extent as in the
case of any other rule of that House.
‘‘SEC. 6. JUDICIAL REVIEW PRECLUDED.
‘‘The exercise of functions under this Act shall not be
subject to judicial review.
‘‘SEC. 7. DEFINITIONS.
‘‘In this Act:
‘‘(1) APPROPRIATE CONGRESSIONAL COMMITTEES.—The
term ‘appropriate congressional committees’ means
the Committee on Ways and Means of the House of
Representatives and the Committee on Finance of the
Senate.
‘‘(2) COMMISSION.—The term ‘Commission’ means
the United States International Trade Commission.
‘‘(3) COMMISSION DISCLOSURE FORM.—The term ‘Commission disclosure form’ means, with respect to a petition for a duty suspension or reduction, a document
submitted by a petitioner to the Commission that
contains the following:
‘‘(A) The contact information for any known importers of the article to which the proposed duty
suspension or reduction would apply.
‘‘(B) A certification by the petitioner that the
proposed duty suspension or reduction is available
to any person importing the article to which the
proposed duty suspension or reduction would apply.
‘‘(C) A certification that the petitioner is a likely
beneficiary of the proposed duty suspension or reduction.
‘‘(4) DOMESTIC PRODUCER.—The term ‘domestic producer’ means a person that demonstrates production,
or imminent production, in the United States of an
article that is identical to, or like or directly competitive with, an article to which a petition for a
duty suspension or reduction would apply.
‘‘(5) DOMESTIC PRODUCTION.—The term ‘domestic
production’ means the production of an article that is
identical to, or like or directly competitive with, an

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TITLE 19—CUSTOMS DUTIES

article to which a petition for a duty suspension or
reduction would apply, for which a domestic producer
has demonstrated production, or imminent production, in the United States.
‘‘(6) DUTY SUSPENSION OR REDUCTION.—The term
‘duty suspension or reduction’ refers to an amendment to subchapter II of chapter 99 of the Harmonized Tariff Schedule of the United States for a
period not to exceed 3 years that—
‘‘(A) extends an existing temporary duty suspension or reduction on an article under that subchapter; or
‘‘(B) provides for a new temporary duty suspension or reduction on an article under that subchapter.
‘‘(7) LIKELY BENEFICIARY.—The term ‘likely beneficiary’ means an individual or entity likely to utilize, or benefit directly from the utilization of, an article that is the subject of a petition for a duty suspension or reduction.
‘‘(8) MEMBER OF CONGRESS.—The term ‘Member of
Congress’ means a Senator or Representative in, or
Delegate or Resident Commissioner to, Congress.
‘‘(9) MISCELLANEOUS TARIFF BILL.—The term ‘miscellaneous tariff bill’ means a bill of either House of
Congress that contains only duty suspensions and reductions and related technical corrections that—
‘‘(A) are included in the final report of the Commission submitted to the appropriate congressional
committees under section 3(b)(3)(E), except for—
‘‘(i) petitions for duty suspensions or reductions
that the Commission has determined do not contain the information required under section
3(b)(2);
‘‘(ii) petitions for duty suspensions and reductions with respect to which the Commission has
determined the petitioner is not a likely beneficiary; and
‘‘(iii) petitions for duty suspensions and reductions that the Commission does not recommend
for inclusion in the miscellaneous tariff bill;
‘‘(B) are not excluded under section 3(b)(3)(F); and
‘‘(C) otherwise meet the applicable requirements
of this Act.’’
CONTINUATION OF REPORTS WITH RESPECT TO
SYNTHETIC ORGANIC CHEMICALS
Pub. L. 95–106, § 5, Aug. 17, 1977, 91 Stat. 869, directed
International Trade Commission to make, for each calendar year ending before Jan. 1, 1981, reports with respect to synthetic organic chemicals similar in scope
to reports made with respect to such chemicals for calendar year 1976.

(b) Duty on imported shingles; amount
If the Commission finds, on the basis of an investigation under subdivision (a) of this section,
that in any calendar year after 1938 the quantity
of imported red cedar shingles entered for consumption, or withdrawn from warehouse for consumption, was in excess of 30 per centum of the
combined total for such year of the respective
quantities ascertained in such investigation, it
shall so report to the President. If the President
approves the report of the Commission, he shall
so proclaim, and on and after the day following
the filing of such proclamation with the Division of the Federal Register and so long as any
trade agreement entered into under the authority of section 1351 of this title, shall be in effect
with respect to the importation into the United
States of red cedar shingles, there shall be a
duty upon imported red cedar shingles entered
for consumption, or withdrawn from warehouse
for consumption, in any calendar year in excess
of 30 per centum of the annual average for the
preceding three calendar years of the combined
total of the quantity of such shingles shipped by
producers in the United States and of the quantity of such imported shingles entered for consumption, or withdrawn from warehouse for consumption. The rate of such duty shall be 25 cents
per square. Any duty imposed under this section
shall be treated for the purposes of all provisions of law relating to customs revenue as a
duty imposed by section 1001 1 of this title, and
shall not apply to shingles entered for consumption before the duty becomes applicable.
(c) Exemptions from duty
The quantity of red cedar shingles entitled to
exemption from any duty imposed pursuant to
this section shall be ascertained for each quota
period by the Commission and reported to the
Secretary of the Treasury.
(July 1, 1940, ch. 499, 54 Stat. 708; Pub. L. 93–618,
title I, § 171(b), Jan. 3, 1975, 88 Stat. 2009.)
REFERENCES IN TEXT
Section 1001 of this title, referred to in subsec. (b),
was struck out by Pub. L. 87–456, title I, § 101(a), May 24,
1962, 76 Stat. 72.

REVIEW OF CUSTOMS TARIFF SCHEDULES
Act Sept. 1, 1954, ch. 1213, title I, § 101, 68 Stat. 1136,
as amended Aug. 2, 1956, ch. 894, 70 Stat. 955; May 19,
1958, Pub. L. 85–418, § 3, 72 Stat. 120, provided for a complete study by the Tariff Commission for the purpose of
clarifying and simplifying the tariff classification, with
a report to go to the President and to the chairmen of
the appropriate committees of Congress no later than
Jan. 1, 1959. See section 1332 of this title.

Page 110

CODIFICATION
Section was not enacted as a part of the Tariff Act of
1930 which comprises this chapter.
AMENDMENTS
1975—Subsec. (a). Pub. L. 93–618 substituted ‘‘United
States International Trade Commission’’ for ‘‘United
States Tariff Commission’’.

§ 1332a. Importation of red cedar shingles

§ 1333. Testimony and production of papers

(a) Investigation by Commission
The United States International Trade Commission is directed to conduct an investigation
as soon as practicable after the close of the calendar year 1939 and each calendar year thereafter, for the purpose of ascertaining the quantities of red cedar shingles shipped by producers
in the United States and the quantities of imported red cedar shingles entered for consumption, or withdrawn from warehouse for consumption, during each of the three calendar years immediately preceding any such investigation.

(a) Authority to obtain information
For the purposes of carrying out its functions
and duties in connection with any investigation
authorized by law, the commission or its duly
authorized agent or agents (1) shall have access
to and the right to copy any document, paper, or
record, pertinent to the subject matter under investigation, in the possession of any person,
firm, copartnership, corporation, or association
engaged in the production, importation, or dis1 See

References in Text note below.

Page 111

§ 1333

TITLE 19—CUSTOMS DUTIES

tribution of any article under investigation, (2)
may summon witnesses, take testimony, and administer oaths, (3) may require any person, firm,
copartnership, corporation, or association to
produce books or papers relating to any matter
pertaining to such investigation, and (4) may require any person, firm, copartnership, corporation, or association, to furnish in writing, in
such detail and in such form as the commission
may prescribe, information in their possession
pertaining to such investigation. Any member of
the commission may sign subpenas, and members and agents of the commission, when authorized by the commission, may administer
oaths and affirmations, examine witnesses, take
testimony, and receive evidence.
(b) Witnesses and evidence
Such attendance of witnesses and the production of such documentary evidence may be required from any place in the United States at
any designated place of hearing. And in case of
disobedience to a subpena the commission may
invoke the aid of any district or territorial
court of the United States in requiring the attendance and testimony of witnesses and the
production of documentary evidence, and such
court within the jurisdiction of which such inquiry is carried on may, in case of contumacy or
refusal to obey a subpena issued to any corporation or other person, issue an order requiring
such corporation or other person to appear before the commission, or to produce documentary
evidence if so ordered or to give evidence touching the matter in question; and any failure to
obey such order of the court may be punished by
such court as a contempt thereof.
(c) Mandamus
At the request of the commission, any such
court shall have jurisdiction to issue writs of
mandamus commanding compliance with the
provisions of this part or any order of the commission made in pursuance thereof.
(d) Depositions
The commission may order testimony to be
taken by deposition in any proceeding or investigation pending before the commission at any
stage of such proceeding or investigation. Such
depositions may be taken before any person designated by the commission and having power to
administer oaths. Such testimony shall be reduced to writing by the person taking the deposition, or under his direction, and shall then be
subscribed by the deponent. Any person, firm,
copartnership, corporation, or association, may
be compelled to appear and depose and to
produce documentary evidence in the same manner as witnesses may be compelled to appear and
testify and produce documentary evidence before the commission, as hereinbefore provided.
(e) Fees and mileage of witnesses
Witnesses summoned before the commission
shall be paid the same fees and mileage that are
paid witnesses in the courts of the United
States, and witnesses whose depositions are
taken and the persons taking the same, except
employees of the commission, shall severally be
entitled to the same fees and mileage as are paid
for like services in the courts of the United
States.

(f) Statements under oath
The commission is authorized, in order to ascertain any facts required by subdivision (d) of
section 1332 of this title to require any importer
and any American grower, producer, manufacturer, or seller to file with the commission a
statement, under oath, giving his selling prices
in the United States of any article imported,
grown, produced, fabricated, manipulated, or
manufactured by him.
(g) Representation in court proceedings
The Commission shall be represented in all judicial proceedings by attorneys who are employees of the Commission or, at the request of the
Commission, by the Attorney General of the
United States.
(h) Administrative protective orders
Any correspondence, private letters of reprimand, and other documents and files relating
to violations or possible violations of administrative protective orders issued by the Commission in connection with investigations or other
proceedings under this subtitle shall be treated
as information described in section 552(b)(3) of
title 5.
(June 17, 1930, ch. 497, title III, § 333, 46 Stat. 699;
June 25, 1936, ch. 804, 49 Stat. 1921; June 25, 1948,
ch. 646, § 32(b), 62 Stat. 991; May 24, 1949, ch. 139,
§ 127, 63 Stat. 107; Pub. L. 85–686, § 9(a), (b), Aug.
20, 1958, 72 Stat. 679; Pub. L. 91–452, title II, § 229,
Oct. 15, 1970, 84 Stat. 930; Pub. L. 93–618, title I,
§ 174, Jan. 3, 1975, 88 Stat. 2011; Pub. L. 101–382,
title I, § 135(a), Aug. 20, 1990, 104 Stat. 651.)
CODIFICATION
As originally enacted subsec. (b) contained a reference to the Supreme Court of the District of Columbia. Act June 25, 1936, substituted ‘‘the district court of
the United States for the District of Columbia’’ for
‘‘the Supreme Court of the District of Columbia’’, and
act June 25, 1948, as amended by act May 24, 1949, substituted ‘‘United States District Court for the District
of Columbia’’ for ‘‘district court of the United States
for the District of Columbia’’. However, the words
‘‘United States District Court for the District of Columbia’’ have been deleted entirely as superfluous in
view of section 132(a) of Title 28, Judiciary and Judicial
Procedure, which states that ‘‘There shall be in each
judicial district a district court which shall be a court
of record known as the United States District Court for
the district’’, and section 88 of Title 28 which states
that ‘‘the District of Columbia constitutes one judicial
district’’.
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 8, 1916, ch. 463, § 706, 39 Stat. 797, as
amended by act Sept. 21, 1922, ch. 356, title III, § 318(f),
42 Stat. 947. These acts were superseded by section 333
of act June 17, 1930, comprising this section, and section 318(f) of the 1922 act was repealed by section
651(a)(1) of the 1930 act.
AMENDMENTS
1990—Subsec. (h). Pub. L. 101–382 added subsec. (h).
1975—Subsec. (c). Pub. L. 93–618, § 174(1), substituted
‘‘At the request of’’ for ‘‘Upon application of the Attorney General of the United States, at the request of’’.
Subsec. (g). Pub. L. 93–618, § 174(2), added subsec. (g).
1970—Subsec. (e). Pub. L. 91–452 struck out provisions
relating to the immunity from prosecution of any natural person compelled to testify or produce evidence in
obedience to the subpoena of the commission.

§ 1334

TITLE 19—CUSTOMS DUTIES

1958—Subsec. (a). Pub. L. 85–686, § 9(a), substituted
‘‘For the purposes of carrying out its functions and duties in connection with any investigation authorized by
law’’ for ‘‘For the purposes of carrying Part II of this
subtitle into effect’’, inserted provisions empowering
the commission to require any person, firm, copartnership, corporation, or association to furnish in writing,
in such detail and in such form as the commission may
prescribe, information in their possession pertaining to
an investigation.
Subsec. (d). Pub. L. 85–686, § 9(b), substituted ‘‘pending
before the commission’’ for ‘‘pending under Part II of
this subtitle’’.
EFFECTIVE DATE OF 1970 AMENDMENT
Amendment by Pub. L. 91–452 effective on sixtieth
day following Oct. 15, 1970, and not to affect any immunity to which any individual is entitled under this section by reason of any testimony given before sixtieth
day following Oct. 15, 1970, see section 260 of Pub. L.
91–452, set out as an Effective Date; Savings Provision
note under section 6001 of Title 18, Crimes and Criminal
Procedure.

§ 1334. Cooperation with other agencies
The commission shall in appropriate matters
act in conjunction and cooperation with the
Treasury Department, the Department of Commerce, the Federal Trade Commission, or any
other departments, or independent establishments of the Government, and such departments
and independent establishments of the Government shall cooperate fully with the commission
for the purposes of aiding and assisting in its
work, and, when directed by the President, shall
furnish to the commission, on its request, all
records, papers, and information in their possession relating to any of the subjects of investigation by the commission and shall detail, from
time to time, such officials and employees to
said commission as he may direct.
(June 17, 1930, ch. 497, title III, § 334, 46 Stat. 700.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 8, 1916, ch. 463, § 707, 39 Stat. 797.
That section was superseded by section 334 of act June
17, 1930, comprising this section.
TRANSFER OF FUNCTIONS
Executive and administrative functions of Federal
Trade Commission transferred, with certain reservations, to Chairman of such Commission by Reorg. Plan
No. 8 of 1950, § 1, eff. May 24, 1950, 15 F.R. 3175, 64 Stat.
1264, set out in the Appendix to Title 5, Government Organization and Employees.

§ 1335. Rules and regulations
The commission is authorized to adopt such
reasonable procedures and rules and regulations
as it deems necessary to carry out its functions
and duties.
(June 17, 1930, ch. 497, title III, § 335, as added
Aug. 20, 1958, Pub. L. 85–686, § 9(c)(2), 72 Stat.
680.)
PRIOR PROVISIONS
A prior section 335 of act June 17, 1930, related to disclosure of trade secrets and prescribed penalty therefor,
prior to repeal by act June 25, 1948, ch. 645, § 21, 62 Stat.
862, eff. Sept. 1, 1948. See section 1905 of Title 18, Crimes
and Criminal Procedure.

Page 112

§ 1336. Equalization of costs of production
(a) Change of classification or duties
In order to put into force and effect the policy
of Congress by this chapter intended, the commission (1) upon request of the President, or (2)
upon resolution of either or both Houses of Congress, or (3) upon its own motion, or (4) when in
the judgment of the commission there is good
and sufficient reason therefor, upon application
of any interested party, shall investigate the
differences in the costs of production of any domestic article and of any like or similar foreign
article. In the course of the investigation the
commission shall hold hearings and give reasonable public notice thereof, and shall afford reasonable opportunity for parties interested to be
present, to produce evidence, and to be heard at
such hearings. The commission shall report to
the President the results of the investigation
and its findings with respect to such differences
in costs of production. If the commission finds it
shown by the investigation that the duties expressly fixed by statute do not equalize the differences in the costs of production of the domestic article and the like or similar foreign article
when produced in the principal competing country, the commission shall specify in its report
such increases or decreases in rates of duty expressly fixed by statute (including any necessary change in classification) as it finds shown
by the investigation to be necessary to equalize
such differences. In no case shall the total increase or decrease of such rates of duty exceed
50 per centum of the rates expressly fixed by
statute.
(b) Repealed. Pub. L. 96–39, title II, § 202(a)(2)(A),
July 26, 1979, 93 Stat. 202
(c) Proclamation by the President
The President shall by proclamation approve
the rates of duty and changes in classification
specified in any report of the commission under
this section, if in his judgment such rates of
duty and changes are shown by such investigation of the commission to be necessary to equalize such differences in costs of production.
(d) Effective date of rates and changes
Commencing thirty days after the date of any
presidential proclamation of approval the increased or decreased rates of duty and changes
in classification specified in the report of the
commission shall take effect.
(e) Ascertainment of differences in costs of production
In ascertaining under this section the differences in costs of production, the commission
shall take into consideration, in so far as it
finds it practicable:
(1) In the case of a domestic article
(A) The cost of production as hereinafter in
this section defined; (B) transportation costs
and other costs incident to delivery to the
principal market or markets of the United
States for the article; and (C) other relevant
factors that constitute an advantage or disadvantage in competition.
(2) In the case of a foreign article
(A) The cost of production as hereinafter in
this section defined, or, if the commission

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§ 1336

TITLE 19—CUSTOMS DUTIES

finds that such cost is not readily ascertainable, the commission may accept as evidence
thereof, or as supplemental thereto, the
weighted average of the invoice prices or values for a representative period and/or the average wholesale selling price for a representative
period (which price shall be that at which the
article is freely offered for sale to all purchasers in the principal market or markets of
the principal competing country or countries
in the ordinary course of trade and in the
usual wholesale quantities in such market or
markets); (B) transportation costs and other
costs incident to delivery to the principal
market or markets of the United States for
the article; (C) other relevant factors that
constitute an advantage or disadvantage in
competition, including advantages granted to
the foreign producers by a government, person, partnership, corporation, or association
in a foreign country.
(f) Modification of changes in duty
Any increased or decreased rate of duty or
change in classification which has taken effect
as above provided may be modified or terminated in the same manner and subject to the
same conditions and limitations (including time
of taking effect) as is provided in this section in
the case of original increases, decreases, or
changes.
(g) Prohibition against transfers from the free
list to the dutiable list or from the dutiable
list to the free list
Nothing in this section shall be construed to
authorize a transfer of an article from the dutiable list to the free list or from the free list to
the dutiable list, nor a change in form of duty.
Whenever it is provided in any paragraph of
Subtitle I of this chapter, or in any amendatory
act, that the duty or duties shall not exceed a
specified ad valorem rate upon the articles provided for in such paragraph, no rate determined
under the provisions of this section upon such
articles shall exceed the maximum ad valorem
rate so specified.
(h) Definitions
For the purpose of this section—
(1) The term ‘‘domestic article’’ means an
article wholly or in part the growth or product
of the United States; and the term ‘‘foreign article’’ means an article wholly or in part the
growth or product of a foreign country.
(2) The term ‘‘United States’’ includes the
several States and Territories and the District
of Columbia.
(3) The term ‘‘foreign country’’ means any
empire, country, dominion, colony, or protectorate, or any subdivision or subdivisions
thereof (other than the United States and its
possessions).
(4) The term ‘‘cost of production’’, when applied with respect to either a domestic article
or a foreign article, includes, for a period
which is representative of conditions in production of the article: (A) The price or cost of
materials, labor costs, and other direct
charges incurred in the production of the article and in the processes or methods employed
in its production; (B) the usual general ex-

penses, including charges for depreciation or
depletion which are representative of the
equipment and property employed in the production of the article and charges for rent or
interest which are representative of the cost
of obtaining capital or instruments of production; and (C) the cost of containers and coverings of whatever nature, and other costs,
charges, and expenses incident to placing the
article in condition packed ready for delivery.
(i) Rules and regulations of President
The President is authorized to make all needful rules and regulations for carrying out his
functions under the provisions of this section.
(j) Repealed. Pub. L. 96–39, title II, § 202(a)(2)(D),
July 26, 1979, 93 Stat. 202
(k) Investigations prior to June 17, 1930
All uncompleted investigations instituted
prior to June 17, 1930, under the provisions of
sections 154 to 159 1 of this title, including investigations in which the President has not proclaimed changes in classification or increases or
decreases in rates of duty, shall be dismissed
without prejudice; but the information and evidence secured by the commission in any such investigation may be given due consideration in
any investigation instituted under the provisions of this section.
(June 17, 1930, ch. 497, title III, § 336, 46 Stat. 701;
Aug. 2, 1956, ch. 887, § 2(d), 70 Stat. 946; Pub. L.
85–686, § 9(c)(1), Aug. 20, 1958, 72 Stat. 679; Pub. L.
96–39, title II, § 202(a)(2), July 26, 1979, 93 Stat.
202.)
REFERENCES IN TEXT
Sections 154 to 159 of this title, referred to in subsec.
(k), were repealed by section 651(a)(1) of act June 17,
1930.
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title III, § 315, 42
Stat. 941. That section was superseded by section 336 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
AMENDMENTS
1979—Subsec. (b). Pub. L. 96–39, § 202(a)(2)(A), struck
out subsec. (b) which related to the setting of ad valorem rates based upon the American selling price of domestic articles as would be necessary to equalize differences in the costs of production.
Subsec. (c). Pub. L. 96–39, § 202(a)(2)(B), substituted
‘‘changes in classification specified in any report’’ for
‘‘changes in classification and in basis of value specified in any report’’.
Subsec. (d). Pub. L. 96–39, § 202(a)(2)(C), substituted
‘‘changes in classification specified in the report’’ for
‘‘changes in classification or in basis of value specified
in the report’’.
Subsec. (f). Pub. L. 96–39, § 202(a)(2)(C), substituted
‘‘change in classification which has taken effect’’ for
‘‘change in classification or in basis of value which has
taken effect’’.
Subsec. (j). Pub. L. 96–39, § 202(a)(2)(D), struck out
subsec. (j) which authorized the Secretary of the Treasury to make necessary rules and regulations for the
entry and declaration of foreign articles with respect to
which a change in the basis of value had been made.
Subsec. (k). Pub. L. 96–39, § 202(a)(2)(C), substituted
‘‘changes in classification or increases or decreases’’
1 See

References in Text note below.

§ 1337

TITLE 19—CUSTOMS DUTIES

for ‘‘changes in classification or in basis of value or increases or decreases’’.
1958—Subsec. (a). Pub. L. 85–686 struck out provisions
which authorized the commission to adopt such reasonable procedure and rules and regulations as it deemed
necessary to execute its functions under this section.
See section 1335 of this title.
1956—Subsec. (b). Act Aug. 2, 1956, struck out ‘‘(as defined in section 1402(g))’’ after ‘‘selling price’’.
EFFECTIVE DATE OF 1979 AMENDMENT
Amendment by Pub. L. 96–39 effective July 1, 1980, see
section 204(a) of Pub. L. 96–39, set out as a note under
section 1401a of this title.
EFFECTIVE DATE OF 1956 AMENDMENT
Amendment by act Aug. 2, 1956, effective only as to
articles entered, or withdrawn from warehouse, for consumption on or after thirtieth day following publication of the final list provided for in section 6(a) of said
act, set out in note under section 1402 of this title, see
section 8 of act Aug. 2, 1956, set out as an Effective Date
note under section 1401a of this title.

§ 1337. Unfair practices in import trade
(a) Unlawful activities; covered industries; definitions
(1) Subject to paragraph (2), the following are
unlawful, and when found by the Commission to
exist shall be dealt with, in addition to any
other provision of law, as provided in this section:
(A) Unfair methods of competition and unfair acts in the importation of articles (other
than articles provided for in subparagraphs
(B), (C), (D), and (E)) into the United States,
or in the sale of such articles by the owner,
importer, or consignee, the threat or effect of
which is—
(i) to destroy or substantially injure an industry in the United States;
(ii) to prevent the establishment of such
an industry; or
(iii) to restrain or monopolize trade and
commerce in the United States.
(B) The importation into the United States,
the sale for importation, or the sale within the
United States after importation by the owner,
importer, or consignee, of articles that—
(i) infringe a valid and enforceable United
States patent or a valid and enforceable
United States copyright registered under
title 17; or
(ii) are made, produced, processed, or
mined under, or by means of, a process covered by the claims of a valid and enforceable
United States patent.
(C) The importation into the United States,
the sale for importation, or the sale within the
United States after importation by the owner,
importer, or consignee, of articles that infringe a valid and enforceable United States
trademark registered under the Trademark
Act of 1946 [15 U.S.C. 1051 et seq.].
(D) The importation into the United States,
the sale for importation, or the sale within the
United States after importation by the owner,
importer, or consignee, of a semiconductor
chip product in a manner that constitutes infringement of a mask work registered under
chapter 9 of title 17.
(E) The importation into the United States,
the sale for importation, or the sale within the

Page 114

United States after importation by the owner,
importer, or consigner, of an article that constitutes infringement of the exclusive rights
in a design protected under chapter 13 of title
17.
(2) Subparagraphs (B), (C), (D), and (E) of paragraph (1) apply only if an industry in the United
States, relating to the articles protected by the
patent, copyright, trademark, mask work, or design concerned, exists or is in the process of
being established.
(3) For purposes of paragraph (2), an industry
in the United States shall be considered to exist
if there is in the United States, with respect to
the articles protected by the patent, copyright,
trademark, mask work, or design concerned—
(A) significant investment in plant and
equipment;
(B) significant employment of labor or capital; or
(C) substantial investment in its exploitation, including engineering, research and development, or licensing.
(4) For the purposes of this section, the phrase
‘‘owner, importer, or consignee’’ includes any
agent of the owner, importer, or consignee.
(b) Investigation of violations by Commission
(1) The Commission shall investigate any alleged violation of this section on complaint
under oath or upon its initiative. Upon commencing any such investigation, the Commission shall publish notice thereof in the Federal
Register. The Commission shall conclude any
such investigation and make its determination
under this section at the earliest practicable
time after the date of publication of notice of
such investigation. To promote expeditious adjudication, the Commission shall, within 45 days
after an investigation is initiated, establish a
target date for its final determination.
(2) During the course of each investigation
under this section, the Commission shall consult
with, and seek advice and information from, the
Department of Health and Human Services, the
Department of Justice, the Federal Trade Commission, and such other departments and agencies as it considers appropriate.
(3) Whenever, in the course of an investigation
under this section, the Commission has reason
to believe, based on information before it, that
a matter, in whole or in part, may come within
the purview of part II of subtitle IV of this chapter, it shall promptly notify the Secretary of
Commerce so that such action may be taken as
is otherwise authorized by such part II. If the
Commission has reason to believe that the matter before it (A) is based solely on alleged acts
and effects which are within the purview of section 1671 or 1673 of this title, or (B) relates to an
alleged copyright infringement with respect to
which action is prohibited by section 1008 of
title 17, the Commission shall terminate, or not
institute, any investigation into the matter. If
the Commission has reason to believe the matter before it is based in part on alleged acts and
effects which are within the purview of section
1671 or 1673 of this title, and in part on alleged
acts and effects which may, independently from
or in conjunction with those within the purview

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TITLE 19—CUSTOMS DUTIES

of such section, establish a basis for relief under
this section, then it may institute or continue
an investigation into the matter. If the Commission notifies the Secretary or the administering
authority (as defined in section 1677(1) of this
title) with respect to a matter under this paragraph, the Commission may suspend its investigation during the time the matter is before
the Secretary or administering authority for
final decision. Any final decision by the administering authority under section 1671 or 1673 of
this title with respect to the matter within such
section 1671 or 1673 of this title of which the
Commission has notified the Secretary or administering authority shall be conclusive upon
the Commission with respect to the issue of lessthan-fair-value sales or subsidization and the
matters necessary for such decision.
(c) Determinations; review
The Commission shall determine, with respect
to each investigation conducted by it under this
section, whether or not there is a violation of
this section, except that the Commission may,
by issuing a consent order or on the basis of an
agreement between the private parties to the investigation, including an agreement to present
the matter for arbitration, terminate any such
investigation, in whole or in part, without making such a determination. Each determination
under subsection (d) or (e) shall be made on the
record after notice and opportunity for a hearing in conformity with the provisions of subchapter II of chapter 5 of title 5. All legal and
equitable defenses may be presented in all cases.
A respondent may raise any counterclaim in a
manner prescribed by the Commission. Immediately after a counterclaim is received by the
Commission, the respondent raising such counterclaim shall file a notice of removal with a
United States district court in which venue for
any of the counterclaims raised by the party
would exist under section 1391 of title 28. Any
counterclaim raised pursuant to this section
shall relate back to the date of the original complaint in the proceeding before the Commission.
Action on such counterclaim shall not delay or
affect the proceeding under this section, including the legal and equitable defenses that may be
raised under this subsection. Any person adversely affected by a final determination of the
Commission under subsection (d), (e), (f), or (g)
may appeal such determination, within 60 days
after the determination becomes final, to the
United States Court of Appeals for the Federal
Circuit for review in accordance with chapter 7
of title 5. Notwithstanding the foregoing provisions of this subsection, Commission determinations under subsections (d), (e), (f), and (g) with
respect to its findings on the public health and
welfare, competitive conditions in the United
States economy, the production of like or directly competitive articles in the United States,
and United States consumers, the amount and
nature of bond, or the appropriate remedy shall
be reviewable in accordance with section 706 of
title 5. Determinations by the Commission
under subsections (e), (f), and (j) with respect to
forfeiture of bonds and under subsection (h) with
respect to the imposition of sanctions for abuse
of discovery or abuse of process shall also be re-

§ 1337

viewable in accordance with section 706 of title
5.
(d) Exclusion of articles from entry
(1) If the Commission determines, as a result
of an investigation under this section, that
there is a violation of this section, it shall direct that the articles concerned, imported by
any person violating the provision of this section, be excluded from entry into the United
States, unless, after considering the effect of
such exclusion upon the public health and welfare, competitive conditions in the United
States economy, the production of like or directly competitive articles in the United States,
and United States consumers, it finds that such
articles should not be excluded from entry. The
Commission shall notify the Secretary of the
Treasury of its action under this subsection directing such exclusion from entry, and upon receipt of such notice, the Secretary shall,
through the proper officers, refuse such entry.
(2) The authority of the Commission to order
an exclusion from entry of articles shall be limited to persons determined by the Commission
to be violating this section unless the Commission determines that—
(A) a general exclusion from entry of articles is necessary to prevent circumvention of
an exclusion order limited to products of
named persons; or
(B) there is a pattern of violation of this section and it is difficult to identify the source of
infringing products.
(e) Exclusion of articles from entry during investigation except under bond; procedures applicable; preliminary relief
(1) If, during the course of an investigation
under this section, the Commission determines
that there is reason to believe that there is a
violation of this section, it may direct that the
articles concerned, imported by any person with
respect to whom there is reason to believe that
such person is violating this section, be excluded
from entry into the United States, unless, after
considering the effect of such exclusion upon the
public health and welfare, competitive conditions in the United States economy, the production of like or directly competitive articles in
the United States, and United States consumers,
it finds that such articles should not be excluded
from entry. The Commission shall notify the
Secretary of the Treasury of its action under
this subsection directing such exclusion from
entry, and upon receipt of such notice, the Secretary shall, through the proper officers, refuse
such entry, except that such articles shall be entitled to entry under bond prescribed by the Secretary in an amount determined by the Commission to be sufficient to protect the complainant
from any injury. If the Commission later determines that the respondent has violated the provisions of this section, the bond may be forfeited
to the complainant.
(2) A complainant may petition the Commission for the issuance of an order under this subsection. The Commission shall make a determination with regard to such petition by no
later than the 90th day after the date on which
the Commission’s notice of investigation is published in the Federal Register. The Commission

§ 1337

TITLE 19—CUSTOMS DUTIES

may extend the 90-day period for an additional
60 days in a case it designates as a more complicated case. The Commission shall publish in
the Federal Register its reasons why it designated the case as being more complicated. The
Commission may require the complainant to
post a bond as a prerequisite to the issuance of
an order under this subsection. If the Commission later determines that the respondent has
not violated the provisions of this section, the
bond may be forfeited to the respondent.
(3) The Commission may grant preliminary relief under this subsection or subsection (f) to the
same extent as preliminary injunctions and
temporary restraining orders may be granted
under the Federal Rules of Civil Procedure.
(4) The Commission shall prescribe the terms
and conditions under which bonds may be forfeited under paragraphs (1) and (2).
(f) Cease and desist orders; civil penalty for violation of orders
(1) In addition to, or in lieu of, taking action
under subsection (d) or (e), the Commission may
issue and cause to be served on any person violating this section, or believed to be violating
this section, as the case may be, an order directing such person to cease and desist from engaging in the unfair methods or acts involved, unless after considering the effect of such order
upon the public health and welfare, competitive
conditions in the United States economy, the
production of like or directly competitive articles in the United States, and United States
consumers, it finds that such order should not
be issued. The Commission may at any time,
upon such notice and in such manner as it deems
proper, modify or revoke any such order, and, in
the case of a revocation, may take action under
subsection (d) or (e), as the case may be. If a
temporary cease and desist order is issued in addition to, or in lieu of, an exclusion order under
subsection (e), the Commission may require the
complainant to post a bond, in an amount determined by the Commission to be sufficient to
protect the respondent from any injury, as a
prerequisite to the issuance of an order under
this subsection. If the Commission later determines that the respondent has not violated the
provisions of this section, the bond may be forfeited to the respondent. The Commission shall
prescribe the terms and conditions under which
the bonds may be forfeited under this paragraph.
(2) Any person who violates an order issued by
the Commission under paragraph (1) after it has
become final shall forfeit and pay to the United
States a civil penalty for each day on which an
importation of articles, or their sale, occurs in
violation of the order of not more than the
greater of $100,000 or twice the domestic value of
the articles entered or sold on such day in violation of the order. Such penalty shall accrue to
the United States and may be recovered for the
United States in a civil action brought by the
Commission in the Federal District Court for
the District of Columbia or for the district in
which the violation occurs. In such actions, the
United States district courts may issue mandatory injunctions incorporating the relief sought
by the Commission as they deem appropriate in
the enforcement of such final orders of the Commission.

Page 116

(g) Exclusion from entry or cease and desist
order; conditions and procedures applicable
(1) If—
(A) a complaint is filed against a person
under this section;
(B) the complaint and a notice of investigation are served on the person;
(C) the person fails to respond to the complaint and notice or otherwise fails to appear
to answer the complaint and notice;
(D) the person fails to show good cause why
the person should not be found in default; and
(E) the complainant seeks relief limited
solely to that person;
the Commission shall presume the facts alleged
in the complaint to be true and shall, upon request, issue an exclusion from entry or a cease
and desist order, or both, limited to that person
unless, after considering the effect of such exclusion or order upon the public health and welfare, competitive conditions in the United
States economy, the production of like or directly competitive articles in the United States,
and United States consumers, the Commission
finds that such exclusion or order should not be
issued.
(2) In addition to the authority of the Commission to issue a general exclusion from entry of
articles when a respondent appears to contest an
investigation concerning a violation of the provisions of this section, a general exclusion from
entry of articles, regardless of the source or importer of the articles, may be issued if—
(A) no person appears to contest an investigation concerning a violation of the provisions of this section,
(B) such a violation is established by substantial, reliable, and probative evidence, and
(C) the requirements of subsection (d)(2) are
met.
(h) Sanctions for abuse of discovery and abuse of
process
The Commission may by rule prescribe sanctions for abuse of discovery and abuse of process
to the extent authorized by Rule 11 and Rule 37
of the Federal Rules of Civil Procedure.
(i) Forfeiture
(1) In addition to taking action under subsection (d), the Commission may issue an order
providing that any article imported in violation
of the provisions of this section be seized and
forfeited to the United States if—
(A) the owner, importer, or consignee of the
article previously attempted to import the article into the United States;
(B) the article was previously denied entry
into the United States by reason of an order
issued under subsection (d); and
(C) upon such previous denial of entry, the
Secretary of the Treasury provided the owner,
importer, or consignee of the article written
notice of—
(i) such order, and
(ii) the seizure and forfeiture that would
result from any further attempt to import
the article into the United States.
(2) The Commission shall notify the Secretary
of the Treasury of any order issued under this

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TITLE 19—CUSTOMS DUTIES

subsection and, upon receipt of such notice, the
Secretary of the Treasury shall enforce such
order in accordance with the provisions of this
section.
(3) Upon the attempted entry of articles subject to an order issued under this subsection, the
Secretary of the Treasury shall immediately notify all ports of entry of the attempted importation and shall identify the persons notified
under paragraph (1)(C).
(4) The Secretary of the Treasury shall provide—
(A) the written notice described in paragraph (1)(C) to the owner, importer, or consignee of any article that is denied entry into
the United States by reason of an order issued
under subsection (d); and
(B) a copy of such written notice to the
Commission.
(j) Referral to President
(1) If the Commission determines that there is
a violation of this section, or that, for purposes
of subsection (e), there is reason to believe that
there is such a violation, it shall—
(A) publish such determination in the Federal Register, and
(B) transmit to the President a copy of such
determination and the action taken under subsection (d), (e), (f), (g), or (i), with respect
thereto, together with the record upon which
such determination is based.
(2) If, before the close of the 60-day period beginning on the day after the day on which he receives a copy of such determination, the President, for policy reasons, disapproves such determination and notifies the Commission of his disapproval, then, effective on the date of such notice, such determination and the action taken
under subsection (d), (e), (f), (g), or (i) with respect thereto shall have no force or effect.
(3) Subject to the provisions of paragraph (2),
such determination shall, except for purposes of
subsection (c), be effective upon publication
thereof in the Federal Register, and the action
taken under subsection (d), (e), (f), (g), or (i),
with respect thereto shall be effective as provided in such subsections, except that articles
directed to be excluded from entry under subsection (d) or subject to a cease and desist order
under subsection (f) shall, until such determination becomes final, be entitled to entry under
bond prescribed by the Secretary in an amount
determined by the Commission to be sufficient
to protect the complainant from any injury. If
the determination becomes final, the bond may
be forfeited to the complainant. The Commission shall prescribe the terms and conditions
under which bonds may be forfeited under this
paragraph.
(4) If the President does not disapprove such
determination within such 60-day period, or if he
notifies the Commission before the close of such
period that he approves such determination,
then, for purposes of paragraph (3) and subsection (c) such determination shall become
final on the day after the close of such period or
the day on which the President notifies the
Commission of his approval, as the case may be.

§ 1337

(k) Period of effectiveness; termination of violation or modification or rescission of exclusion or order
(1) Except as provided in subsections (f) and
(j), any exclusion from entry or order under this
section shall continue in effect until the Commission finds, and in the case of exclusion from
entry notifies the Secretary of the Treasury,
that the conditions which led to such exclusion
from entry or order no longer exist.
(2) If any person who has previously been
found by the Commission to be in violation of
this section petitions the Commission for a determination that the petitioner is no longer in
violation of this section or for a modification or
rescission of an exclusion from entry or order
under subsection (d), (e), (f), (g), or (i)—
(A) the burden of proof in any proceeding before the Commission regarding such petition
shall be on the petitioner; and
(B) relief may be granted by the Commission
with respect to such petition—
(i) on the basis of new evidence or evidence
that could not have been presented at the
prior proceeding, or
(ii) on grounds which would permit relief
from a judgment or order under the Federal
Rules of Civil Procedure.
(l) Importation by or for United States
Any exclusion from entry or order under subsection (d), (e), (f), (g), or (i), in cases based on
a proceeding involving a patent, copyright,
mask work, or design under subsection (a)(1),
shall not apply to any articles imported by and
for the use of the United States, or imported for,
and to be used for, the United States with the
authorization or consent of the Government.
Whenever any article would have been excluded
from entry or would not have been entered pursuant to the provisions of such subsections but
for the operation of this subsection, an owner of
the patent, copyright, mask work, or design adversely affected shall be entitled to reasonable
and entire compensation in an action before the
United States Court of Federal Claims pursuant
to the procedures of section 1498 of title 28.
(m) ‘‘United States’’ defined
For purposes of this section and sections 1338
and 1340 1 of this title, the term ‘‘United States’’
means the customs territory of the United
States as defined in general note 2 of the Harmonized Tariff Schedule of the United States.
(n) Disclosure of confidential information
(1) Information submitted to the Commission
or exchanged among the parties in connection
with proceedings under this section which is
properly designated as confidential pursuant to
Commission rules may not be disclosed (except
under a protective order issued under regulations of the Commission which authorizes limited disclosure of such information) to any person (other than a person described in paragraph
(2)) without the consent of the person submitting it.
(2) Notwithstanding the prohibition contained
in paragraph (1), information referred to in that
paragraph may be disclosed to—
1 See

References in Text note below.

§ 1337

TITLE 19—CUSTOMS DUTIES

(A) an officer or employee of the Commission who is directly concerned with—
(i) carrying out the investigation or related proceeding in connection with which the
information is submitted,
(ii) the administration of a bond posted
pursuant to subsection (e), (f), or (j),
(iii) the administration or enforcement of
an exclusion order issued pursuant to subsection (d), (e), or (g), a cease and desist
order issued pursuant to subsection (f), or a
consent order issued pursuant to subsection
(c),
(iv) proceedings for the modification or rescission of a temporary or permanent order
issued under subsection (d), (e), (f), (g), or (i),
or a consent order issued under this section,
or
(v) maintaining the administrative record
of the investigation or related proceeding,
(B) an officer or employee of the United
States Government who is directly involved in
the review under subsection (j), or
(C) an officer or employee of the United
States Customs Service who is directly involved in administering an exclusion from
entry under subsection (d), (e), or (g) resulting
from the investigation or related proceeding
in connection with which the information is
submitted.
(June 17, 1930, ch. 497, title III, § 337, 46 Stat. 703;
Proc. No. 2695, July 4, 1946, 11 F.R. 7517, 60 Stat.
1352; Pub. L. 85–686, § 9(c)(1), Aug. 20, 1958, 72
Stat. 679; Pub. L. 93–618, title III, § 341(a), Jan. 3,
1975, 88 Stat. 2053; Pub. L. 96–39, title I,
§ 106(b)(1), title XI, § 1105, July 26, 1979, 93 Stat.
193, 310; Pub. L. 96–417, title VI, § 604, Oct. 10,
1980, 94 Stat. 1744; Pub. L. 97–164, title I,
§§ 160(a)(5), 163(a)(4), Apr. 2, 1982, 96 Stat. 48, 49;
Pub. L. 98–620, title IV, § 413, Nov. 8, 1984, 98 Stat.
3362; Pub. L. 100–418, title I, §§ 1214(h)(3), 1342(a),
(b), Aug. 23, 1988, 102 Stat. 1157, 1212, 1215; Pub.
L. 100–647, title IX, § 9001(a)(7), (12), Nov. 10, 1988,
102 Stat. 3807; Pub. L. 102–563, § 3(d), Oct. 28, 1992,
106 Stat. 4248; Pub. L. 103–465, title II,
§ 261(d)(1)(B)(ii), title III, § 321(a), Dec. 8, 1994, 108
Stat. 4909, 4943; Pub. L. 104–295, § 20(b)(11), (12),
(c)(2), Oct. 11, 1996, 110 Stat. 3527, 3528; Pub. L.
106–113, div. B, § 1000(a)(9) [title V, § 5005(b)], Nov.
29, 1999, 113 Stat. 1536, 1501A–594; Pub. L. 108–429,
title II, § 2004(d)(5), Dec. 3, 2004, 118 Stat. 2592.)
REFERENCES IN TEXT
The Trademark Act of 1946, referred to in subsec.
(a)(1)(C), is act July 5, 1946, ch. 540, 60 Stat. 427, as
amended, also popularly known as the Lanham Act,
which is classified generally to chapter 22 (§ 1051 et seq.)
of Title 15, Commerce and Trade. For complete classification of this Act to the Code, see Short Title note
set out under section 1051 of Title 15 and Tables.
The Federal Rules of Civil Procedure, referred to in
subsecs. (e)(3), (h), and (k)(2)(B)(ii), are set out in the
Appendix to Title 28, Judiciary and Judicial Procedure.
Section 1340 of this title, referred to in subsec. (m),
was omitted from the Code.
The Harmonized Tariff Schedule of the United States,
referred to in subsec. (m), is not set out in the Code.
See Publication of Harmonized Tariff Schedule note set
out under section 1202 of this title.
CODIFICATION
The reference to the Philippine Islands, formerly contained in subsec. (k), was omitted because of independ-

Page 118

ence of the Philippines proclaimed by the President of
the United States in Proc. No. 2695, issued pursuant to
section 1394 of Title 22, Foreign Relations and Intercourse, and set out as a note thereunder.
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title III, § 316, 42
Stat. 943. That section was superseded by section 337 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
AMENDMENTS
2004—Subsec. (a)(1)(E). Pub. L. 108–429, § 2004(d)(5)(A),
realigned margins.
Subsec. (a)(2). Pub. L. 108–429, § 2004(d)(5)(B), substituted ‘‘(D), and (E)’’ for ‘‘and (D)’’.
1999—Subsec. (a)(1)(A). Pub. L. 106–113, § 1000(a)(9)
[title V, § 5005(b)(1)(A)(i)], substituted ‘‘(D), and (E)’’ for
‘‘and (D)’’.
Subsec. (a)(1)(E). Pub. L. 106–113, § 1000(a)(9) [title V,
§ 5005(b)(1)(A)(ii)], added subpar. (E).
Subsec. (a)(2), (3). Pub. L. 106–113, § 1000(a)(9) [title V,
§ 5005(b)(1)(B)], substituted ‘‘mask work, or design’’ for
‘‘or mask work’’.
Subsec. (l). Pub. L. 106–113, § 1000(a)(9) [title V,
§ 5005(b)(2)], substituted ‘‘mask work, or design’’ for ‘‘or
mask work’’ in two places.
1996—Subsec. (b)(3). Pub. L. 104–295, § 20(c)(2), amended
Pub. L. 103–465, § 321(a)(1)(C)(i). See 1994 Amendment
note below.
Pub. L. 104–295, § 20(b)(12), struck out ‘‘such section
and’’ before ‘‘such part II’’ in first sentence.
Pub. L. 104–295, § 20(b)(11), amended Pub. L. 103–465,
§ 261(d)(1)(B)(ii)(I). See 1994 Amendment note below.
1994—Subsec. (b). Pub. L. 103–465, § 321(a)(1)(A), struck
out ‘‘; time limits’’ after ‘‘Commission’’ in heading.
Subsec. (b)(1). Pub. L. 103–465, § 321(a)(1)(B), substituted third and fourth sentences for ‘‘The Commission shall conclude any such investigation, and make
its determination under this section, at the earliest
practicable time, but not later than one year (18
months in more complicated cases) after the date of
publication of notice of such investigation. The Commission shall publish in the Federal Register its reasons for designating any investigation as a more complicated investigation. For purposes of the one-year
and 18-month periods prescribed by this subsection,
there shall be excluded any period of time during which
such investigation is suspended because of proceedings
in a court or agency of the United States involving
similar questions concerning the subject matter of such
investigation.’’
Subsec. (b)(3). Pub. L. 103–465, § 321(a)(1)(C)(ii), struck
out after fourth sentence ‘‘For purposes of computing
the 1-year or 18-month periods prescribed by this subsection, there shall be excluded such period of suspension.’’
Pub. L. 103–465, § 321(a)(1)(C)(i), as amended by Pub. L.
104–295, § 20(c)(2), in first sentence, made technical
amendment to reference in original act which appears
in text as reference to ‘‘such part II’’.
Pub. L. 103–465, § 261(d)(1)(B)(ii)(II)–(V), in second sentence, struck out ‘‘1303,’’ after ‘‘purview of section’’ and
comma after ‘‘1671’’ and made technical amendment to
references to sections 1671 and 1673 of this title to correct references to corresponding sections of original
act, in third sentence, substituted ‘‘1671’’ for ‘‘1303,
1671,’’, and in last sentence, struck out ‘‘of the Secretary under section 1303 of this title or’’ after ‘‘Any
final decision’’ and substituted ‘‘1671 or’’ for ‘‘1303, 1671,
or’’.
Pub. L. 103–465, § 261(d)(1)(B)(ii)(I), as amended by
Pub. L. 104–295, § 20(b)(11), in first sentence, struck out
reference to section 1303 of this title after ‘‘within the
purview’’ and made technical amendment to reference
to part II of subtitle IV of this chapter by substituting
in the original ‘‘of subtitle B of title VII of this Act’’
for ‘‘of section 303 or of subtitle B of title VII of the
Tariff Act of 1930’’.

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Subsec. (c). Pub. L. 103–465, § 321(a)(2), in first sentence, substituted ‘‘an agreement between the private
parties to the investigation, including an agreement to
present the matter for arbitration’’ for ‘‘a settlement
agreement’’, inserted after third sentence ‘‘A respondent may raise any counterclaim in a manner prescribed
by the Commission. Immediately after a counterclaim
is received by the Commission, the respondent raising
such counterclaim shall file a notice of removal with a
United States district court in which venue for any of
the counterclaims raised by the party would exist
under section 1391 of title 28. Any counterclaim raised
pursuant to this section shall relate back to the date of
the original complaint in the proceeding before the
Commission. Action on such counterclaim shall not
delay or affect the proceeding under this section, including the legal and equitable defenses that may be
raised under this subsection.’’, and inserted at end ‘‘Determinations by the Commission under subsections (e),
(f), and (j) with respect to forfeiture of bonds and under
subsection (h) with respect to the imposition of sanctions for abuse of discovery or abuse of process shall
also be reviewable in accordance with section 706 of
title 5.’’
Subsec. (d). Pub. L. 103–465, § 321(a)(5)(A), designated
existing provisions as par. (1), substituted ‘‘there is a
violation’’ for ‘‘there is violation’’ in first sentence,
and added par. (2).
Subsec. (e)(1). Pub. L. 103–465, § 321(a)(3)(A), in last
sentence, substituted ‘‘prescribed by the Secretary in
an amount determined by the Commission to be sufficient to protect the complainant from any injury. If
the Commission later determines that the respondent
has violated the provisions of this section, the bond
may be forfeited to the complainant.’’ for ‘‘determined
by the Commission and prescribed by the Secretary.’’
Subsec. (e)(2). Pub. L. 103–465, § 321(a)(3)(B), inserted
at end ‘‘If the Commission later determines that the respondent has not violated the provisions of this section, the bond may be forfeited to the respondent.’’
Subsec. (e)(4). Pub. L. 103–465, § 321(a)(3)(C), added par.
(4).
Subsec. (f)(1). Pub. L. 103–465, § 321(a)(4), inserted at
end ‘‘If a temporary cease and desist order is issued in
addition to, or in lieu of, an exclusion order under subsection (e), the Commission may require the complainant to post a bond, in an amount determined by the
Commission to be sufficient to protect the respondent
from any injury, as a prerequisite to the issuance of an
order under this subsection. If the Commission later determines that the respondent has not violated the provisions of this section, the bond may be forfeited to the
respondent. The Commission shall prescribe the terms
and conditions under which the bonds may be forfeited
under this paragraph.’’
Subsec. (g)(2)(C). Pub. L. 103–465, § 321(a)(5)(B), added
subpar. (C).
Subsec. (j)(3). Pub. L. 103–465, § 321(a)(6), substituted
‘‘shall, until such determination becomes final, be entitled to entry under bond prescribed by the Secretary in
an amount determined by the Commission to be sufficient to protect the complainant from any injury. If
the determination becomes final, the bond may be forfeited to the complainant. The Commission shall prescribe the terms and conditions under which bonds may
be forfeited under this paragraph.’’ for ‘‘shall be entitled to entry under bond determined by the Commission and prescribed by the Secretary until such determination becomes final.’’
Subsec. (l). Pub. L. 103–465, § 321(a)(8), substituted
‘‘Court of Federal Claims’’ for ‘‘Claims Court’’.
Subsec. (n)(2)(A). Pub. L. 103–465, § 321(a)(7)(A),
amended subpar. (A) generally. Prior to amendment,
subpar. (A) read as follows: ‘‘an officer or employee of
the Commission who is directly concerned with carrying out the investigation in connection with which the
information is submitted,’’.
Subsec. (n)(2)(C). Pub. L. 103–465, § 321(a)(7)(B), amended subpar. (C) generally. Prior to amendment, subpar.
(C) read as follows: ‘‘an officer or employee of the

§ 1337

United States Customs Service who is directly involved
in administering an exclusion from entry under this
section resulting from the investigation in connection
with which the information is submitted.’’
1992—Subsec. (b)(3). Pub. L. 102–563 amended second
sentence generally. Prior to amendment, second sentence read as follows: ‘‘If the Commission has reason to
believe the matter before it is based solely on alleged
acts and effects which are within the purview of section
1303, 1671, or 1673 of this title, it shall terminate, or not
institute, any investigation into the matter.’’
1988—Subsec. (a). Pub. L. 100–418, § 1342(a)(1), amended
subsec. (a) generally. Prior to amendment, subsec. (a)
read as follows: ‘‘Unfair methods of competition and
unfair acts in the importation of articles into the
United States, or in their sale by the owner, importer,
consignee, or agent of either, the effect or tendency of
which is to destroy or substantially injure an industry,
efficiently and economically operated, in the United
States, or to prevent the establishment of such an industry, or to restrain or monopolize trade and commerce in the United States, are declared unlawful, and
when found by the Commission to exist shall be dealt
with, in addition to any other provisions of law, as provided in this section.’’
Subsec. (b)(2). Pub. L. 100–418, § 1342(b)(1)(A), substituted ‘‘Department of Health and Human Services’’
for ‘‘Department of Health, Education, and Welfare’’.
Subsec. (b)(3). Pub. L. 100–418, § 1342(b)(1)(B), substituted ‘‘Secretary of Commerce’’ for ‘‘Secretary of
the Treasury’’.
Subsec. (c). Pub. L. 100–418, § 1342(a)(2), inserted before
period at end of first sentence ‘‘, except that the Commission may, by issuing a consent order or on the basis
of a settlement agreement, terminate any such investigation, in whole or in part, without making such a
determination’’.
Pub. L. 100–418, § 1342(b)(2), inserted reference to subsec. (g) in two places.
Subsec. (e). Pub. L. 100–418, § 1342(a)(3), designated existing provisions as par. (1) and added pars. (2) and (3).
Subsec. (f)(1). Pub. L. 100–418, § 1342(a)(4)(A), substituted ‘‘In addition to, or in lieu of,’’ for ‘‘In lieu of’’.
Subsec. (f)(2). Pub. L. 100–418, § 1342(a)(4)(B), substituted ‘‘$100,000 or twice’’ for ‘‘$10,000 or’’.
Subsecs. (g) to (i). Pub. L. 100–418, § 1342(a)(5), added
subsecs. (g) to (i). Former subsecs. (g) to (i) redesignated (j) to (l), respectively.
Subsec. (j). Pub. L. 100–418, § 1342(a)(5)(A), redesignated former subsec. (g) as (j). Former subsec. (j) redesignated (m).
Subsec. (j)(1)(B), (2), (3). Pub. L. 100–418, § 1342(b)(3),
inserted reference to subsecs. (g) and (i).
Subsec. (k). Pub. L. 100–418, § 1342(b)(4), which directed
the substitution ‘‘(j)’’ for ‘‘(g)’’ was executed by making
that substitution in par. (1) and not in par. (2), as added
by Pub. L. 100–418, § 1342(a)(6), to reflect the probable intent of Congress.
Pub. L. 100–418, § 1342(a)(6), as amended by Pub. L.
100–647, § 9001(a)(7), designated existing provisions as
par. (1) and added par. (2).
Pub. L. 100–418, § 1342(a)(5)(A), redesignated former
subsec. (h) as (k).
Subsec. (l). Pub. L. 100–418, § 1342(b)(5), inserted reference to subsecs. (g) and (i).
Pub. L. 100–418, § 1342(a)(7), substituted ‘‘a proceeding
involving a patent, copyright, or mask work under subsection (a)(1)’’ for ‘‘claims of United States letters patent’’ and ‘‘an owner of the patent, copyright, or mask
work’’ for ‘‘a patent owner’’.
Pub. L. 100–418, § 1342(a)(5)(A), redesignated former
subsec. (i) as (l).
Subsec. (m). Pub. L. 100–418, § 1342(a)(5)(A), redesignated former subsec. (j) as (m).
Pub. L. 100–418, § 1214(h)(3), substituted ‘‘general note
2 of the Harmonized Tariff Schedule of the United
States’’ for ‘‘general headnote 2 of the Tariff Schedules
of the United States’’.
Subsec. (n). Pub. L. 100–418, § 1342(a)(8), added subsec.
(n).

§ 1337

TITLE 19—CUSTOMS DUTIES

Subsec. (n)(2)(B). Pub. L. 100–647, § 9001(a)(12), substituted ‘‘subsection (j)’’ for ‘‘subsection (h)’’.
1984—Subsec. (c). Pub. L. 98–620 inserted ‘‘, within 60
days after the determination becomes final,’’ after ‘‘appeal such determination’’.
1982—Subsec. (c). Pub. L. 97–164, § 163(a)(4), substituted ‘‘Court of Appeals for the Federal Circuit’’ for
‘‘Court of Customs and Patent Appeals’’.
Subsec. (i). Pub. L. 97–164, § 160(a)(5), substituted
‘‘United States Claims Court’’ for ‘‘Court of Claims’’.
1980—Subsec. (c). Pub. L. 96–417 provided that the appeal of determinations to the United States Court of
Customs and Patent Appeals be reviewed in accordance
with chapter 7 of title 5 and substituted provision that
review of findings concerning the public health and
welfare, competitive conditions in the United States
economy, the production of like or directly competitive
articles in the United States, and United States consumers, the amount and nature of bond, or the appropriate remedy, be in accordance with section 706 of title
5 for provision giving such court jurisdiction to review
determinations in same manner and subject to same
limitations and conditions as in case of appeals from
decisions of the United States Customs Court.
1979—Subsec. (b)(3). Pub. L. 96–39, § 1105(a), substituted ‘‘a matter, in whole or in part,’’ for ‘‘the matter’’ and inserted provisions relating to matters based
solely or in part on alleged acts and effects within the
purview of section 1303, 1671, or 1673 of this title.
Pub. L. 96–39, § 106(b)(1), substituted ‘‘part II of subtitle IV of this chapter’’ for ‘‘the Antidumping Act,
1921’’.
Subsec. (c). Pub. L. 96–39, § 1105(c), substituted ‘‘Any
person adversely affected by a final determination of
the Commission under subsection (d), (e), or (f)’’ for
‘‘Any person adversely affected by a final determination of the Commission under subsection (d) or (e)’’.
Subsec. (f). Pub. L. 96–39, § 1105(b), designated existing
provisions as par. (1) and added par. (2).
1975—Subsec. (a) Pub. L. 93–618 substituted ‘‘Commission’’ for ‘‘President’’ and ‘‘as provided in this section’’
for ‘‘as hereinafter provided’’.
Subsec. (b). Pub. L. 93–618 designated existing provisions as first sentence of par. (1), substituted ‘‘The
Commission shall investigate any alleged violation of
this section’’ for ‘‘To assist the President in making
any decisions under this section the commission is authorized to investigate any alleged violation hereof’’ in
first sentence of par. (1) as so designated, and added remainder of par. (1) and pars. (2) and (3).
Subsec. (c). Pub. L. 93–618 substituted provisions covering determinations by the Commission and appeals to
the United States Court of Customs and Patent Appeals
for provisions covering all aspects of hearings and review as part of investigations of unfair practices in import trade.
Subsec. (d). Pub. L. 93–618 substituted provisions covering the exclusion of articles from entry, formerly
covered in subsec. (e), for provisions directing that
final findings of the Commission be transmitted with
the record to the President, covered by subsec. (g).
Subsec. (e). Pub. L. 93–618 substituted provisions covering the entry of articles under bond during investigation, formerly covered in subsec. (f), for provisions covering the exclusion of articles from entry, covered by
subsec. (d).
Subsec. (f). Pub. L. 93–618 added subsec. (f). Provisions
of former subsec. (f) covering entry of articles under
bond are covered by subsec. (e).
Subsec. (g). Pub. L. 93–618 substituted provisions covering referral to the President, formerly covered by
subsec. (d), for provisions covering the continuance of
exclusion, covered by subsec. (h).
Subsec. (h). Pub. L. 93–618 substituted provisions covering the period of effectiveness, formerly covered by
subsec. (g), for provisions defining ‘‘United States’’,
covered by subsec. (j).
Subsec. (i). Pub. L. 93–618 added subsec. (i).
Subsec. (j). Pub. L. 93–618 added subsec. (j) defining
‘‘United States’’, formerly covered by subsec. (h).

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1958—Subsec. (c). Pub. L. 85–686 struck out ‘‘under
and in accordance with such rules as it may promulgate’’ after ‘‘commission shall make such investigation’’. See section 1335 of this title.
EFFECTIVE DATE OF 1994 AMENDMENT
Amendment by section 261(d)(1)(B)(ii) of Pub. L.
103–465 effective on effective date of title II of Pub. L.
103–465, Jan. 1, 1995, see section 261(d)(2) of Pub. L.
103–465, set out as a note under section 1315 of this title.
Pub. L. 103–465, title III, § 322, Dec. 8, 1994, 108 Stat.
4947, provided that: ‘‘The amendments made by this
subtitle [subtitle C (§§ 321, 322) of title III of Pub. L.
103–465, enacting sections 1368 and 1659 of Title 28, Judiciary and Judicial Procedure, and amending this section and section 1446 of Title 28] apply—
‘‘(1) with respect to complaints filed under section
337 of the Tariff Act of 1930 [19 U.S.C. 1337] on or after
the date on which the WTO Agreement enters into
force with respect to the United States [Jan. 1, 1995],
or
‘‘(2) in cases under such section 337 in which no
complaint is filed, with respect to investigations initiated under such section on or after such date.’’
EFFECTIVE DATE OF 1988 AMENDMENTS
Amendment by Pub. L. 100–647 applicable as if such
amendment took effect on Aug. 23, 1988, see section
9001(b) of Pub. L. 100–647, set out as an Effective and
Termination Dates of 1988 Amendments note under section 58c of this title.
Amendment by section 1214(h)(3) of Pub. L. 100–418 effective Jan. 1, 1989, and applicable with respect to articles entered on or after such date, see section 1217(b)(1)
of Pub. L. 100–418, set out as an Effective Date note
under section 3001 of this title.
Pub. L. 100–418, title I, § 1342(d), Aug. 23, 1988, 102 Stat.
1216, provided that:
‘‘(1)(A) Subject to subparagraph (B), the amendments
made by this section [amending this section and repealing section 1337a of this title] shall take effect on the
date of the enactment of this Act [Aug. 23, 1988].
‘‘(B) The United States International Trade Commission is not required to apply the provision in section
337(e)(2) of the Tariff Act of 1930 [19 U.S.C. 1337(e)(2)] (as
amended by subsection (a)(3) of this section) relating to
the posting of bonds until the earlier of—
‘‘(i) the 90th day after such date of enactment; or
‘‘(ii) the day on which the Commission issues interim regulations setting forth the procedures relating to such posting.
‘‘(2) Notwithstanding any provision of section 337 of
the Tariff Act of 1930, the United States International
Trade Commission may extend, by not more than 90
days, the period within which the Commission is required to make a determination in an investigation
conducted under such section 337 if—
‘‘(A) the Commission would, but for this paragraph,
be required to make such determination before the
180th day after the date of enactment of this Act; and
‘‘(B) the Commission finds that the investigation is
complicated.’’
EFFECTIVE DATE OF 1982 AMENDMENT
Amendment by Pub. L. 97–164 effective Oct. 1, 1982,
see section 402 of Pub. L. 97–164, set out as a note under
section 171 of Title 28, Judiciary and Judicial Procedure.
EFFECTIVE DATE OF 1980 AMENDMENT
Amendment by Pub. L. 96–417 applicable with respect
to civil actions commenced on or after Nov. 1, 1980, see
section 701(b)(2) of Pub. L. 96–417, set out as a note
under section 251 of Title 28, Judiciary and Judicial
Procedure.
EFFECTIVE DATE OF 1979 AMENDMENT
Amendment by section 106(b)(1) of Pub. L. 96–39 effective Jan. 1, 1980, see section 107 of Pub. L. 96–39, set out

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TITLE 19—CUSTOMS DUTIES

as an Effective Date note under section 1671 of this
title.
Amendment by section 1105 of Pub. L. 96–39 effective
July 26, 1979, see section 1114 of Pub. L. 96–39, set out
as an Effective Date note under section 2581 of this
title.
EFFECTIVE DATE OF 1975 AMENDMENT
Pub. L. 93–618, title III, § 341(c), Jan. 3, 1975, 88 Stat.
2056, provided that: ‘‘The amendments made by this
section [amending this section and section 1337 of this
title] shall take effect on the 90th day after the date of
the enactment of this Act [Jan. 3, 1975], except that, for
purposes of issuing regulations under section 337 of the
Tariff Act of 1930 [this section], such amendments shall
take effect on the date of the enactment of this Act
[Jan. 3, 1975]. For purposes of applying section 337(b) of
the Tariff Act of 1930 [subsec. (b) of this section] (as
amended by subsection (a) [as amended by section
341(a) of Pub. L. 93–618]) with respect to investigations
being conducted by the International Trade Commission under section 337 of the Tariff Act [this section] on
the day prior to the 90th day after the date of the enactment of this Act [Jan. 3, 1975], such investigations
shall be considered as having been commenced on such
90th day.’’
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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.
CONGRESSIONAL FINDINGS AND PURPOSES RESPECTING
PART 3 OF PUB. L. 100–418
Pub. L. 100–418, title I, § 1341, Aug. 23, 1988, 102 Stat.
1211, provided that:
‘‘(a) FINDINGS.—The Congress finds that—
‘‘(1) United States persons that rely on protection
of intellectual property rights are among the most
advanced and competitive in the world; and
‘‘(2) the existing protection under section 337 of the
Tariff Act of 1930 [this section] against unfair trade
practices is cumbersome and costly and has not provided United States owners of intellectual property
rights with adequate protection against foreign companies violating such rights.
‘‘(b) PURPOSE.—The purpose of this part [part 3
(§§ 1341, 1342) of subtitle C of title I of Pub. L. 100–418,
amending this section, repealing section 1337a of this
title, and enacting provisions set out as a note above]
is to amend section 337 of the Tariff Act of 1930 to make
it a more effective remedy for the protection of United
States intellectual property rights.’’
ASSIGNMENT OF CERTAIN FUNCTIONS
Memorandum of President of the United States, July
21, 2005, 70 F.R. 43251, provided:
Memorandum for the United States Trade Representative
By the authority vested in me by the Constitution
and the laws of the United States of America, including
section 301 of title 3, United States Code, I hereby assign to you the functions of the President under section
337(j)(1)(B), section 337(j)(2), and section 337(j)(4) of the
Tariff Act of 1930, as amended (19 U.S.C. 1337(j)(1), (j)(2),
and (j)(4)).
You are authorized and directed to publish this
memorandum in the Federal Register.
GEORGE W. BUSH.

§ 1338

§ 1337a. Repealed. Pub. L. 100–418, title
§ 1342(c), Aug. 23, 1988, 102 Stat. 1215

I,

Section, act July 2, 1940, ch. 515, 54 Stat. 724, related
to importation of products produced under process covered by claims of unexpired patent.
EFFECTIVE DATE OF REPEAL
Repeal effective Aug. 23, 1988, see section 1342(d) of
Pub. L. 100–418, set out as an Effective Date of 1988
Amendment note under section 1337 of this title.

§ 1338. Discrimination by foreign countries
(a) Additional duties
The President when he finds that the public
interest will be served shall by proclamation
specify and declare new or additional duties as
hereinafter provided upon articles wholly or in
part the growth or product of, or imported in a
vessel of, any foreign country whenever he shall
find as a fact that such country—
(1) Imposes, directly or indirectly, upon the
disposition in or transportation in transit
through or reexportation from such country of
any article wholly or in part the growth or
product of the United States any unreasonable
charge, exaction, regulation, or limitation
which is not equally enforced upon the like articles of every foreign country; or
(2) Discriminates in fact against the commerce of the United States, directly or indirectly, by law or administrative regulation or
practice, by or in respect to any customs, tonnage, or port duty, fee, charge, exaction, classification, regulation, condition, restriction,
or prohibition, in such manner as to place the
commerce of the United States at a disadvantage compared with the commerce of any foreign country.
(b) Exclusion from importation
If at any time the President shall find it to be
a fact that any foreign country has not only discriminated against the commerce of the United
States, as aforesaid, but has, after the issuance
of a proclamation as authorized in subdivision
(a) of this section, maintained or increased its
said discriminations against the commerce of
the United States, the President is authorized, if
he deems it consistent with the interests of the
United States, to issue a further proclamation
directing that such products of said country or
such articles imported in its vessels as he shall
deem consistent with the public interests shall
be excluded from importation into the United
States.
(c) Application of proclamation
Any proclamation issued by the President
under the authority of this section shall, if he
deems it consistent with the interests of the
United States, extend to the whole of any foreign country or may be confined to any subdivision or subdivisions thereof; and the President
shall, whenever he deems the public interests require, suspend, revoke, supplement, or amend
any such proclamation.
(d) Duties to offset commercial disadvantages
Whenever the President shall find as a fact
that any foreign country places any burden or
disadvantage upon the commerce of the United

§ 1339

TITLE 19—CUSTOMS DUTIES

States by any of the unequal impositions or discriminations aforesaid, he shall, when he finds
that the public interest will be served thereby,
by proclamation specify and declare such new or
additional rate or rates of duty as he shall determine will offset such burden or disadvantage,
not to exceed 50 per centum ad valorem or its
equivalent, on any products of, or on articles
imported in a vessel of, such foreign country;
and thirty days after the date of such proclamation there shall be levied, collected, and paid
upon the articles enumerated in such proclamation when imported into the United States from
such foreign country such new or additional rate
or rates of duty; or, in case of articles declared
subject to exclusion from importation into the
United States under the provisions of subdivision (b) of this section, such articles shall be excluded from importation.
(e) Duties to offset benefits to third country
Whenever the President shall find as a fact
that any foreign country imposes any unequal
imposition or discrimination as aforesaid upon
the commerce of the United States, or that any
benefits accrue or are likely to accrue to any industry in any foreign country by reason of any
such imposition or discrimination imposed by
any foreign country other than the foreign country in which such industry is located, and whenever the President shall determine that any new
or additional rate or rates of duty or any prohibition hereinbefore provided for do not effectively remove such imposition or discrimination
and that any benefits from any such imposition
or discrimination accrue or are likely to accrue
to any industry in any foreign country, he shall,
when he finds that the public interest will be
served thereby, by proclamation specify and declare such new or additional rate or rates of
duty upon the articles wholly or in part the
growth or product of any such industry as he
shall determine will offset such benefits, not to
exceed 50 per centum ad valorem or its equivalent, upon importation from any foreign country
into the United States of such articles; and on
and after thirty days after the date of any such
proclamation such new or additional rate or
rates of duty so specified and declared in such
proclamation shall be levied, collected, and paid
upon such articles.
(f) Forfeiture of articles
All articles imported contrary to the provisions of this section shall be forfeited to the
United States and shall be liable to be seized,
prosecuted, and condemned in like manner and
under the same regulations, restrictions, and
provisions as may from time to time be established for the recovery, collection, distribution,
and remission of forfeitures to the United States
by the several revenue laws. Whenever the provisions of this chapter shall be applicable to importations into the United States of articles
wholly or in part the growth or product of any
foreign country, they shall be applicable thereto
whether such articles are imported directly or
indirectly.
(g) Ascertainment by Commission of discriminations
It shall be the duty of the commission to ascertain and at all times to be informed whether

Page 122

any of the discriminations against the commerce of the United States enumerated in subdivisions (a), (b), and (e) of this section are practiced by any country; and if and when such discriminatory acts are disclosed, it shall be the
duty of the commission to bring the matter to
the attention of the President, together with
recommendations.
(h) Rules and regulations of Secretary of the
Treasury
The Secretary of the Treasury with the approval of the President shall make such rules
and regulations as are necessary for the execution of such proclamations as the President may
issue in accordance with the provisions of this
section.
(i) ‘‘Foreign country’’ defined
When used in this section the term ‘‘foreign
country’’ means any empire, country, dominion,
colony or protectorate, or any subdivision or
subdivisions thereof (other than the United
States and its possessions), within which separate tariff rates or separate regulations of commerce are enforced.
(June 17, 1930, ch. 497, title III, § 338, 46 Stat. 704.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title III, § 317, 42
Stat. 944. That section was superseded by section 338 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 Act.

§ 1339. Trade Remedy Assistance Office
(a) Establishment; public information
There is established in the Commission a separate office to be known as the Trade Remedy Assistance Office which shall provide full information to the public upon request and shall, to the
extent feasible, provide assistance and advice to
interested parties concerning—
(1) remedies and benefits available under the
trade laws, and
(2) the petition and application procedures,
and the appropriate filing dates, with respect
to such remedies and benefits.
(b) Procedural assistance by Office and other
agencies
The Trade Remedy Assistance Office, in coordination with each agency responsible for administering a trade law, shall provide technical
and legal assistance and advice to eligible small
businesses to enable them—
(1) to prepare and file petitions and applications (other than those which, in the opinion
of the Office, are frivolous); and
(2) to seek to obtain the remedies and benefits available under the trade laws, including
any administrative review or administrative
appeal thereunder.
(c) Definitions
For purposes of this section—
(1) The term ‘‘eligible small business’’ means
any business concern which, in the agency’s
judgment, due to its small size, has neither
adequate internal resources nor financial ability to obtain qualified outside assistance in
preparing and filing petitions and applications

Page 123

§ 1351

TITLE 19—CUSTOMS DUTIES

for remedies and benefits under trade laws. In
determining whether a business concern is an
‘‘eligible small business’’, the agency may consult with the Small Business Administration,
and shall consult with any other agency that
has provided assistance under subsection (b) to
that business concern. An agency decision regarding whether a business concern is an eligible small business for purposes of this section
is not reviewable by any other agency or by
any court.
(2) The term ‘‘trade laws’’ means—
(A) chapter 1 of title II of the Trade Act of
1974 (19 U.S.C. 2251 et seq., relating to injury
caused by import competition);
(B) chapters 2 and 3 of such title II [19
U.S.C. 2271 et seq., 2341 et seq.] (relating to
adjustment assistance for workers and
firms);
(C) chapter 1 of title III of the Trade Act
of 1974 (19 U.S.C. 2411 et seq., relating to relief from foreign import restrictions and export subsidies);
(D) subtitle IV of this chapter (relating to
the imposition of countervailing duties and
antidumping duties);
(E) section 1862 of this title (relating to
the safeguarding of national security); and
(F) section 1337 of this title (relating to
unfair practices in import trade).
(June 17, 1930, ch. 497, title III, § 339, as added
Pub. L. 98–573, title II, § 221[(a)], Oct. 30, 1984, 98
Stat. 2989; Pub. L. 99–514, title XVIII, § 1888(3),
Oct. 22, 1986, 100 Stat. 2924; Pub. L. 100–418, title
I, § 1614, Aug. 23, 1988, 102 Stat. 1263.)
REFERENCES IN TEXT
The Trade Act of 1974, referred to in subsec. (c)(2)(A)
to (C), is Pub. L. 93–618, Jan. 3, 1975, 88 Stat. 1978, as
amended. Chapters 1, 2, and 3 of title II of the Trade
Act of 1974 are classified generally to parts 1 (§ 2251 et
seq.), 2 (§ 2271 et seq.), and 3 (§ 2341 et seq.) of subchapter
II of chapter 12 of this title, respectively. Chapter 1 of
title III of the Trade Act of 1974 is classified generally
to subchapter III (§ 2411 et seq.) of chapter 12 of this
title. For complete classification of this Act to the
Code, see section 2101 of this title and Tables.
PRIOR PROVISIONS
A prior section 339 of act June 17, 1930, related to effect of repeal and reenactment of laws relating to Tariff Commission upon status of appropriations, employees, and privileges, prior to repeal by Pub. L. 89–554,
§ 8(a), Sept. 6, 1966, 80 Stat. 648.
AMENDMENTS
1988—Subsec. (a). Pub. L. 100–418, § 1614(1), substituted
‘‘a separate office to be known as the Trade’’ for ‘‘a
Trade’’, and ‘‘upon request and shall, to the extent feasible, provide assistance and advice to interested parties’’ for ‘‘, upon request,’’ in introductory provisions.
Subsec. (b). Pub. L. 100–418, § 1614(2), amended subsec.
(b) generally. Prior to amendment, subsec. (b) read as
follows: ‘‘Each agency responsible for administering a
trade law shall provide technical assistance to eligible
small businesses to enable them to prepare and file petitions and applications (other than those which, in the
opinion of the agency, are frivolous) to obtain the remedies and benefits that may be available under that
law.’’
1986—Subsec. (c)(2)(A). Pub. L. 99–514 substituted ‘‘injury’’ for ‘‘relief’’.
EFFECTIVE DATE
Pub. L. 98–573, title II, § 221(b), Oct. 30, 1984, 98 Stat.
2990, provided that: ‘‘Section 339 of the Tariff Act of

1930 [this section] (as added by subsection (a)) shall
take effect on the 90th day after the date of the enactment of this Act [Oct. 30, 1984].’’
PLAN AMENDMENTS NOT REQUIRED UNTIL
JANUARY 1, 1989
For provisions directing that if any amendments
made by subtitle A or subtitle C of title XI [§§ 1101–1147
and 1171–1177] or title XVIII [§§ 1801–1899A] of Pub. L.
99–514 require an amendment to any plan, such plan
amendment shall not be required to be made before the
first plan year beginning on or after Jan. 1, 1989, see
section 1140 of Pub. L. 99–514, as amended, set out as a
note under section 401 of Title 26, Internal Revenue
Code.

§ 1340. Omitted
CODIFICATION
Section, act June 17, 1930, ch. 497, title III, § 340, 46
Stat. 706, related to preparation of a certain report by
commission to Congress. See Tariff Commission Reports, No. 46, Parts 1 to 8.

§ 1341. Interference with functions of Commission
(a) Interfering with or influencing the Commission or its employees
It shall be unlawful for any person (1) to prevent or attempt to prevent, by force, intimidation, threat, or in any other manner, any member or employee of the commission from exercising the functions imposed upon the commission
by this subtitle, or (2) to induce, or attempt to
induce, by like means any such member or employee to make any decision or order, or to take
any action, with respect to any matter within
the authority of the commission.
(b) Penalty
Any person who violates any of the provisions
of this section shall, upon conviction thereof, be
fined not more than $1,000 or imprisonment for
not more than one year, or both.
(c) ‘‘Person’’ defined
As used in this section the term ‘‘person’’ includes an individual, corporation, association,
partnership, or any other organization or group
of individuals.
(June 17, 1930, ch. 497, title III, § 341, 46 Stat. 707.)
PART III—PROMOTION OF FOREIGN TRADE
§ 1351. Foreign trade agreements
(a) Authority of President; modification and decrease of duties; altering import restrictions
(1) For the purpose of expanding foreign markets for the products of the United States (as a
means of assisting in establishing and maintaining a better relationship among various
branches of American agriculture, industry,
mining, and commerce) by regulating the admission of foreign goods into the United States in
accordance with the characteristics and needs of
various branches of American production so
that foreign markets will be made available to
those branches of American production which
require and are capable of developing such outlets by affording corresponding market opportunities for foreign products in the United States,
the President, whenever he finds as a fact that

§ 1351

TITLE 19—CUSTOMS DUTIES

any existing duties or other import restrictions
of the United States or any foreign country are
unduly burdening and restricting the foreign
trade of the United States and that the purpose
above declared will be promoted by the means
hereinafter specified, is authorized from time to
time—
(A) To enter into foreign trade agreements
with foreign governments or instrumentalities
thereof: Provided, That the enactment of the
Trade Agreements Extension Act of 1955 shall
not be construed to determine or indicate the
approval or disapproval by the Congress of the
executive agreement known as the General
Agreement on Tariffs and Trade.
(B) To proclaim such modifications of existing duties and other import restrictions, or
such additional import restrictions, or such
continuance, and for such minimum periods,
of existing customs or excise treatment of any
article covered by foreign trade agreements,
as are required or appropriate to carry out any
foreign trade agreement that the President
has entered into hereunder.
(2) No proclamation pursuant to paragraph
(1)(B) of this subsection shall be made—
(A) Increasing by more than 50 per centum
any rate of duty existing on July 1, 1934; except that a specific rate of duty existing on
July 1, 1934, may be converted to its ad valorem equivalent based on the value of imports
of the article concerned during the calendar
year 1934 (determined in the same manner as
provided in subparagraph (D)(ii)) and the proclamation may provide an ad valorem rate of
duty not in excess of 50 per centum above such
ad valorem equivalent.
(B) Transferring any article between the dutiable and free lists.
(C) In order to carry out a foreign trade
agreement entered into by the President before June 12, 1955, or with respect to which notice of intention to negotiate was published in
the Federal Register on November 16, 1954, decreasing by more than 50 per centum any rate
of duty existing on January 1, 1945.
(D) In order to carry out a foreign trade
agreement entered into by the President on or
after June 12, 1955, and before July 1, 1958, decreasing (except as provided in subparagraph
(C) of this paragraph) any rate of duty below
the lowest of the following rates:
(i) The rate 15 per centum below the rate
existing on January 1, 1955.
(ii) In the case of any article subject to an
ad valorem rate of duty above 50 per centum
(or a combination of ad valorem rates aggregating more than 50 per centum), the rate 50
per centum ad valorem (or a combination of
ad valorem rates aggregating 50 per centum). In the case of any article subject to a
specific rate of duty (or a combination of
rates including a specific rate) the ad valorem equivalent of which has been determined by the President to have been above
50 per centum during a period determined by
the President to be a representative period,
the rate 50 per centum ad valorem or the
rate (or a combination of rates), however
stated, the ad valorem equivalent of which
the President determines would have been 50

Page 124

per centum during such period. The standards of valuation contained in section 1401a
of this title (as in effect, with respect to the
article concerned, during the representative
period) shall be utilized by the President, to
the maximum extent he finds such utilization practicable, in making the determinations under the preceding sentence.
(E) In order to carry out a foreign trade
agreement entered into by the President on or
after July 1, 1958, decreasing any rate of duty
below the lowest of the rates provided for in
paragraph (4)(A) of this subsection.
(3)(A) Subject to the provisions of subparagraphs (B) and (C) of this paragraph and of subparagraph (B) of paragraph (4) of this subsection, the provisions of any proclamation
made under paragraph (1)(B) of this subsection,
and the provisions of any proclamation of suspension under paragraph (5) of this subsection,
shall be in effect from and after such time as is
specified in the proclamation.
(B) In the case of any decrease in duty to
which paragraph (2)(D) of this subsection applies—
(i) if the total amount of the decrease under
the foreign trade agreement does not exceed 15
per centum of the rate existing on January 1,
1955, the amount of decrease becoming initially effective at one time shall not exceed 5
per centum of the rate existing on January 1,
1955;
(ii) except as provided in clause (i), not more
than one-third of the total amount of the decrease under the foreign trade agreement shall
become initially effective at one time; and
(iii) no part of the decrease after the first
part shall become initially effective until the
immediately previous part shall have been in
effect for a period or periods aggregating not
less than one year.
(C) No part of any decrease in duty to which
the alternative specified in paragraph (2)(D)(i) of
this subsection applies shall become initially effective after the expiration of the three-year period which begins on July 1, 1955. If any part of
such decrease has become effective, then for purposes of this subparagraph any time thereafter
during which such part of the decrease is not in
effect by reason of legislation of the United
States or action thereunder shall be excluded in
determining when the three-year period expires.
(D) If (in order to carry out a foreign trade
agreement entered into by the President on or
after June 12, 1955) the President determines
that such action will simplify the computation
of the amount of duty imposed with respect to
an article, he may exceed any limitation specified in paragraph (2)(C) or (D) or paragraph
(4)(A) or (B) of this subsection or subparagraph
(B) of this paragraph by not more than whichever of the following is lesser:
(i) The difference between the limitation and
the next lower whole number, or
(ii) One-half of 1 per centum ad valorem.
In the case of a specific rate (or of a combination of rates which includes a specific rate), the
one-half of 1 per centum specified in clause (ii)
of the preceding sentence shall be determined in

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TITLE 19—CUSTOMS DUTIES

the same manner as the ad valorem equivalent
of rates not stated wholly in ad valorem terms
is determined for the purposes of paragraph
(2)(D)(ii) of this subsection.
(4)(A) No proclamation pursuant to paragraph
(1)(B) of this subsection shall be made, in order
to carry out a foreign trade agreement entered
into by the President on or after July 1, 1958, decreasing any rate of duty below the lowest of the
following rates:
(i) The rate which would result from decreasing the rate existing on July 1, 1958, by 20
per centum of such rate.
(ii) Subject to paragraph (2)(B) of this subsection, the rate 2 per centum ad valorem
below the rate existing on July 1, 1958.
(iii) The rate 50 per centum ad valorem or, in
the case of any article subject to a specific
rate of duty or to a combination of rates including a specific rate, any rate (or combination of rates), however stated, the ad valorem
equivalent of which has been determined as 50
per centum ad valorem.
The provisions of clauses (ii) and (iii) of this
subparagraph and of subparagraph (B)(ii) of this
paragraph shall, in the case of any article, subject to a combination of ad valorem rates of
duty, apply to the aggregate of such rates; and,
in the case of any article, subject to a specific
rate of duty or to a combination of rates including a specific rate, such provisions shall apply
on the basis of the ad valorem equivalent of
such rate or rates, during a representative period (whether or not such period includes July 1,
1958), determined in the same manner as the ad
valorem equivalent of rates not stated wholly in
ad valorem terms is determined for the purpose
of paragraph (2)(D)(ii) of this subsection.
(B)(i) In the case of any decrease in duty to
which clause (i) of subparagraph (A) of this paragraph applies, such decrease shall become initially effective in not more than four annual
stages, and no amount of decrease becoming initially effective at one time shall exceed 10 per
centum of the rate of duty existing on July 1,
1958, or, in any case in which the rate has been
increased since that date, exceed such 10 per
centum or one-third of the total amount of the
decrease under the foreign trade agreement,
whichever is the greater.
(ii) In the case of any decrease in duty to
which clause (ii) of subparagraph (A) of this
paragraph applies, such decrease shall become
initially effective in not more than four annual
stages, and no amount of decrease becoming initially effective at one time shall exceed 1 per
centum ad valorem or, in any case in which the
rate has been increased since July 1, 1958, exceed
such 1 per centum or one-third of the total
amount of the decrease under the foreign trade
agreement, whichever is the greater.
(iii) In the case of any decrease in duty to
which clause (iii) of subparagraph (A) of this
paragraph applies, such decrease shall become
initially effective in not more than four annual
stages, and no amount of decrease becoming initially effective at one time shall exceed onethird of the total amount of the decrease under
the foreign trade agreement.
(C) In the case of any decrease in duty to
which subparagraph (A) of this paragraph ap-

§ 1351

plies (i) no part of a decrease after the first part
shall become initially effective until the immediately previous part shall have been in effect
for a period or periods aggregating not less than
one year, nor after the first part shall have been
in effect for a period or periods aggregating
more than three years, and (ii) no part of a decrease shall become initially effective after the
expiration of the four-year period which begins
on July 1, 1962. If any part of a decrease has become effective, then for the purposes of clauses
(i) and (ii) of the preceding sentence any time
thereafter during which such part of the decrease is not in effect by reason of legislation of
the United States or action thereunder shall be
excluded in determining when the three-year period or the four-year period, as the case may be,
expires.
(5) Repealed. Pub. L. 87–794, title II, § 257(b),
Oct. 11, 1962, 76 Stat. 882.
(6) The President may at any time terminate,
in whole or in part, any proclamation made pursuant to this section.
(b) Cuba; preferential customs treatment; decrease of rates
Nothing in this section or the Trade Expansion Act of 1962 [19 U.S.C. 1801 et seq.] shall be
construed to prevent the application, with respect to rates of duty established under this section or the Trade Expansion Act of 1962 pursuant
to agreements with countries other than Cuba,
of the provisions of the treaty of commercial
reciprocity concluded between the United States
and the Republic of Cuba on December 11, 1902,
or to preclude giving effect to an agreement
with Cuba concluded under this section or the
Trade Expansion Act of 1962, modifying the existing preferential customs treatment of any article the growth, produce, or manufacture of
Cuba. Nothing in this chapter or the Trade Expansion Act of 1962 shall be construed to preclude the application to any product of Cuba (including products preferentially free of duty) of a
rate of duty not higher than the rate applicable
to the like products of other foreign countries
(except the Philippines), whether or not the application of such rate involves any preferential
customs treatment. No rate of duty on products
of Cuba shall be decreased—
(1) In order to carry out a foreign trade
agreement entered into by the President before June 12, 1955, by more than 50 per centum
of the rate of duty existing on January 1, 1945,
with respect to products of Cuba.
(2) In order to carry out a foreign trade
agreement entered into by the President on or
after June 12, 1955, and before July 1, 1962,
below the applicable alternative specified in
subsection (a)(2)(C) or (D) or (4)(A) (subject to
the applicable provisions of subsection
(a)(3)(B), (C), and (D) and (4)(B) and (C)), each
such alternative to be read for the purposes of
this paragraph as relating to the rate of duty
applicable to products of Cuba. With respect to
products of Cuba, the limitation of subsection
(a)(2)(D)(ii) or (4)(A)(iii) may be exceeded to
such extent as may be required to maintain an
absolute margin of preference to which such
products are entitled.
(3) In order to carry out a foreign trade
agreement entered into after June 30, 1962, and

§ 1351

TITLE 19—CUSTOMS DUTIES

before July 1, 1967, below the lowest rate permissible by applying title II of the Trade Expansion Act of 1962 [19 U.S.C. 1821 et seq.] to
the rate of duty (however established, and
even though temporarily suspended by Act of
Congress or otherwise) existing on July 1, 1962,
with respect to such product.
(c) Definitions
(1) As used in this section, the term ‘‘duties
and other import restrictions’’ includes (A) rate
and form of import duties and classification of
articles, and (B) limitations, prohibitions,
charges, and exactions other than duties, imposed on importation or imposed for the regulation of imports.
(2) For purposes of this section—
(A) Except as provided in subsection (d), the
terms ‘‘existing on July 1, 1934’’, ‘‘existing on
January 1, 1945’’, ‘‘existing on January 1,
1955’’, and ‘‘existing on July 1, 1958’’ refer to
rates of duty (however established, and even
though temporarily suspended by Act of Congress or otherwise) existing on the date specified, except rates in effect by reason of action
taken pursuant to section 1362 of this title.
(B) The term ‘‘existing’’ without the specification of any date, when used with respect to
any matter relating to the conclusion of, or
proclamation to carry out, a foreign trade
agreement, means existing on the day on
which that trade agreement is entered into.
(d) Rate basis for additional increases or decreases; restoration of terminated treaties
forbidden
(1) When any rate of duty has been increased
or decreased for the duration of war or an emergency, by agreement or otherwise, any further
increase or decrease shall be computed upon the
basis of the post-war or post-emergency rate
carried in such agreement or otherwise.
(2) Where under a foreign trade agreement the
United States has reserved the unqualified right
to withdraw or modify, after the termination of
war or an emergency, a rate on a specific commodity, the rate on such commodity to be considered as ‘‘existing on January 1, 1945’’ for the
purpose of this section shall be the rate which
would have existed if the agreement had not
been entered into.
(3) No proclamation shall be made pursuant to
this section for the purpose of carrying out any
foreign trade agreement the proclamation with
respect to which has been terminated in whole
by the President prior to July 5, 1945.
(e) Repealed. Pub. L. 87–794, title II, § 257(b), Oct.
11, 1962, 76 Stat. 882
(f) Information and advice from industry, agriculture, and labor
It is declared to be the sense of the Congress
that the President, during the course of negotiating any foreign trade agreement under this
section, should seek information and advice
with respect to such agreement from representatives of industry, agriculture, and labor.
(June 17, 1930, ch. 497, title III, § 350, as added
June 12, 1934, ch. 474, § 1, 48 Stat. 943; amended
June 7, 1943, ch. 118, § 2, 57 Stat. 125; July 5, 1945,
ch. 269, §§ 2, 3, 59 Stat. 410; Sept. 26, 1949, ch. 585,

Page 126

§§ 4, 6, 63 Stat. 698; June 21, 1955, ch. 169, § 3, 69
Stat. 162; Pub. L. 85–686, § 3, Aug. 20, 1958, 72 Stat.
673; Pub. L. 87–794, title II, § 257(a), (b), Oct. 11,
1962, 76 Stat. 881, 882; Pub. L. 96–39, title II,
§ 202(a)(3), July 26, 1979, 93 Stat. 202.)
REFERENCES IN TEXT
The Trade Agreements Extension Act of 1955, referred
to in subsec. (a)(1)(A), is act June 21, 1955, ch. 169, 69
Stat. 162, which is classified to sections 1351(a), (b), (c),
(e), 1352(c), 1352a, 1363(b), and 1364(a), (b), (e) of this
title. For complete classification of this Act to the
Code, see Short Title of 1955 Amendment note set out
under section 1654 of this title and Tables.
Paragraph (5) of this subsection, referred to in subsec.
(a)(3)(A), was repealed by Pub. L. 87–794, title III,
§ 257(b), Oct. 11, 1962, 76 Stat. 882.
The Trade Expansion Act of 1962, referred to in subsec. (b), is Pub. L. 87–794, Oct. 11, 1962, 76 Stat. 872, as
amended, which is classified generally to chapter 7
(§ 1801 et seq.) of this title. Title II of the Trade Expansion Act of 1962, also referred to in subsec. (b), is classified generally to subchapter II (§ 1821 et seq.) of chapter
7 of this title. For complete classification of this Act to
the Code, see Short Title note set out under section
1801 of this title and Tables.
Section 1362 of this title, referred to in subsec.
(c)(2)(A), related to suspension or withdrawal of concessions from Communistic areas and was repealed by
Pub. L. 87–794, title II, § 257(e)(1), Oct. 11, 1962, 76 Stat.
882.
AMENDMENTS
1979—Subsec. (a)(2)(D)(ii). Pub. L. 96–39 struck out
reference to standards of valuation contained in section 1402 of this title.
1962—Subsec. (a)(5). Pub. L. 87–794, § 257(b), repealed
par. (5) which provided that, subject to the provisions
of section 1362 of this title, duties and other import restrictions proclaimed pursuant to this section shall
apply to all articles the growth, produce, or manufacture of all foreign countries, whether imported directly
or indirectly, and required the President to suspend the
application to articles the growth, produce, or manufacture of any country because of its discriminatory
treatment of American commerce or because of other
acts (including the operations of international cartels)
or policies which in his opinion tend to defeat the purposes of this section.
Subsec. (b). Pub. L. 87–794, § 257(a), inserted references
to the Trade Expansion Act of 1962 in first and second
sentences, substituted ‘‘1955, and before July 1, 1962’’
for ‘‘1955’’ in par. (2), and added par. (3).
Subsec. (e). Pub. L. 87–794, § 257(b), repealed subsec. (e)
which related to reports to Congress by the President
and the Tariff Commission.
1958—Subsec. (a)(2)(A). Pub. L. 85–686, § 3(a)(1), substituted ‘‘any rate of duty existing on July 1, 1934’’ for
‘‘any rate of duty existing on July 1, 1945’’, and inserted
provisions permitting conversion of a specific rate of
duty existing on July 1, 1934, to its ad valorem equivalent, and allowing an ad valorem rate of duty not in excess of 50 per centum above such ad valorem equivalent.
Subsec. (a)(2)(D). Pub. L. 85–686, § 3(a)(2), (3), inserted
‘‘and before July 1, 1958,’’ after ‘‘June 12, 1955’’, in opening par., and substituted ‘‘section 1401a or 1402 of this
title (as in effect, with respect to the article concerned,’’ for ‘‘section 1402 of this title (as in effect’’.
Subsec. (a)(2)(E). Pub. L. 85–686, § 3(a)(4), added subpar. (E).
Subsec. (a)(3)(A). Pub. L. 85–686, § 3(a)(5), inserted
‘‘and of subparagraph (B) of paragraph 4 of this subsection’’ after ‘‘subparagraphs (B) and (C) of this paragraph’’, and substituted ‘‘suspension under paragraph
(5)’’ for ‘‘suspension under paragraph (4)’’.
Subsec. (a)(3)(D). Pub. L. 85–686, § 3(a)(6), inserted ‘‘or
paragraph (4)(A) or (B)’’ after ‘‘paragraph (2)(C) or (D)’’.
Subsec. (a)(4) to (6). Pub. L. 85–686, § 3(a)(7), (8), added
par. (4) and redesignated former pars. (4) and (5) as (5)
and (6), respectively.

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TITLE 19—CUSTOMS DUTIES

Subsec. (b). Pub. L. 85–686, § 3(b)(1), substituted ‘‘an
agreement with Cuba’’ for ‘‘an exclusive agreement
with Cuba’’ in opening par.
Subsec. (b)(2). Pub. L. 85–686, § 3(b)(2), inserted ‘‘or
(4)(A)’’ after ‘‘subsection (a)(2)(C) or (D)’’, ‘‘and (4)(B)
and (C)’’ after ‘‘subsection (a)(3)(B), (C), and (D)’’, and
‘‘or (4)(A)(iii)’’ after ‘‘subsection (a)(2)(D)(ii)’’.
Subsec. (c)(2)(A). Pub. L. 85–686, § 3(c), defined ‘‘existing on July 1, 1934’’ and ‘‘existing on July 1, 1958’’.
Subsec. (e)(1). Pub. L. 85–686, § 3(d), provided for the
inclusion in the report of the results of action taken to
obtain removal of foreign trade restrictions (including
discriminatory restrictions) against United States exports, remaining restrictions, and the measures available to seek their removal in accordance with the objectives of this section.
Subsec. (f). Pub. L. 85–686, § 3(e), added subsec. (f).
1955—Subsec. (a). Act June 21, 1955, § 3(a), among
other changes, authorized the President to reduce tariff
rates existing on January 1, 1955 by a total of 15 percent
in stages of not more than 5 percent of such rates, or
to reduce those rates which are higher than 50 percent
of the value of an import to a rate not less than 50 percent, in stages of not more than one-third of the reduction in any one year.
Subsec. (b). Act June 21, 1955, § 3(b), made applicable
to Cuban products the new limits of authority to reduce tariffs.
Subsec. (c). Act June 21, 1955, § 3(c), designated existing provisions as par. (1) and added par. (2).
Subsec. (e). Act June 21, 1955, § 3(d), added subsec. (e).
1949—Subsec. (a). Act Sept. 26, 1949, struck out obsolete language referring to the depression which existed
at the time of the original enactment of section.
Subsec. (b). Act Sept. 26, 1949, substituted period for
colon following Cuba, struck out proviso which followed, and inserted in lieu thereof the last two sentences.
1945—Subsec. (a)(2). Act July 5, 1945, struck out ‘‘existing’’ after ‘‘per centum any’’, and inserted
‘‘, however established, existing on January 1, 1945
(even though temporarily suspended by Act of Congress),’’ after ‘‘rate of duty’’.
Subsec. (b). Act July 5, 1945, struck out ‘‘payable’’
after ‘‘That the duties’’, and substituted ‘‘however established, existing on January 1, 1945 (even though
temporarily suspended by Act of Congress).’’ for ‘‘now
payable thereon’’ in proviso.
Subsec. (d). Act July 5, 1945, added subsec. (d).
1943—Subsec. (a)(2). Act June 7, 1943, inserted matter
within parentheses in proviso.
EFFECTIVE DATE OF 1979 AMENDMENT
Amendment by Pub. L. 96–39 effective July 1, 1980, see
section 204(a) of Pub. L. 96–39, set out as a note under
section 1401a of this title.
TREATY BETWEEN UNITED STATES AND CUBA
The treaty concluded between the United States and
the Republic of Cuba, on Dec. 11, 1902, referred to in
subsec. (b) of the text, was terminated Aug. 21, 1963,
pursuant to notice given by the United States on Aug.
21, 1962. See Bevans, Treaties and Other International
Agreements of the United States of America, 1776–1949,
vol. VI, page 1106.
TARIFF TREATMENT OF CUBAN PRODUCTS
Pub. L. 87–456, title IV, § 401, May 24, 1962, 76 Stat. 78,
provided that:
‘‘(a) Cuba is hereby declared to be a nation described
in section 5 of the Trade Agreements Extension Act of
1951, as amended (19 U.S.C. 1362, relating to imports
from nations and areas dominated or controlled by the
foreign government or foreign organization controlling
the world Communist movement). Articles which are—
‘‘(1) the growth, produce, or manufacture of Cuba,
and
‘‘(2) imported on or after the date of enactment of
this Act [May 24, 1962],

§ 1351

shall be denied the benefits of concessions contained in
any trade agreement entered into under the authority
of section 350 of the Tariff Act of 1930, as amended (19
U.S.C. 1351).
‘‘(b) Nothing in subsection (a) shall affect the rates of
duty or the customs or excise treatment of articles the
growth, produce, or manufacture of any country other
than Cuba.
‘‘(c) Subsection (a) shall not apply on or after the
date on which the President proclaims that he has determined that Cuba is no longer dominated or controlled by the foreign government or foreign organization controlling the world Communist movement.
‘‘(d) The Act of December 17, 1903 (19 U.S.C. 124, 125),
and section 316 of the Tariff Act of 1930, as amended (19
U.S.C. 1316), both relating to the implementation of the
treaty with Cuba concluded on December 11, 1902, shall
not apply during the period during which subsection (a)
applies.’’
ADMINISTRATION OF TRADE AGREEMENTS PROGRAM
For provisions relating to the administration of the
trade agreements program, see Ex. Ord. No. 11846, Mar.
27, 1975, 40 F.R. 14291, set out as a note under section
2111 of this title.
CONGRESSIONAL APPROVAL OR DISAPPROVAL OF
GENERAL AGREEMENT ON TARIFFS AND TRADE
Pub. L. 85–686, § 10, Aug. 20, 1958, 72 Stat. 680, provided
that: ‘‘The enactment of this Act [enacting section 1335
of this title, amending sections 1333, 1336, 1337, 1351,
1352a, 1360 and 1364 of this title, and enacting notes set
out under sections 1351 and 1352 of this title] shall not
be construed to determine or indicate the approval or
disapproval by the Congress of the executive agreement
known as the General Agreement on Tariffs and
Trade.’’
REDUCTION OF PROTECTION RESULTING FROM 1956
AMENDMENTS
Act Aug. 2, 1956, ch. 887, § 2(e), 70 Stat. 946, provided
that: ‘‘In any action relating to tariff adjustments by
executive action, including action taken pursuant to
section 350 of the Tariff Act of 1930, as amended [this
section] the United States Tariff Commission [now
United States International Trade Commission] and
each officer of the executive branch of the Government
concerned shall give full consideration to any reduction in the level of tariff protection which has resulted
or is likely to result from the amendment of section 402
of the Tariff Act of 1930 made by this Act [sections
1401a and 1402 of this title].’’
Section 2(e) of act Aug. 2, 1956, effective only as to articles entered, or withdrawn from warehouse, for consumption on or after thirtieth day following publication of the final list provided for in section 6(a) of said
act Aug. 2, 1956, set out in note under section 1402 of
this title, see note set out under section 1401a of this
title.
COMMISSION ON FOREIGN ECONOMIC POLICY
Act Aug. 7, 1953, ch. 348, title III, §§ 301–310, 67 Stat.
473–475, as amended by Pub. L. 89–554, § 8(a), Sept. 6,
1966, 80 Stat. 657, provided for the establishment of a
Commission on Foreign Economic Policy to examine
and report on the subjects of international trade and
its enlargement consistent with a sound domestic economy, our foreign economic policy, and the trade aspects of our national security and total foreign policy,
and to recommend appropriate policies and measures.
The Commission was to submit a report on its findings
within 60 days after the second session of the 83rd Congress was convened, and was to expire 90 days after the
submission of its report to Congress.
EXTENSION OF PRESIDENTIAL AUTHORITY
Authority of President to enter into trade agreements under this section extended until close of Dec.
31, 1962, see note under section 1352 of this title.

§ 1352

TITLE 19—CUSTOMS DUTIES
EXECUTIVE ORDER NO. 9832

Ex. Ord. No. 9832, Feb. 25, 1947, 12 F.R. 1363, revoked
by Ex. Ord. No. 10004, Oct. 6, 1948, 13 F.R. 5851.
EXECUTIVE ORDER NO. 10004
Ex. Ord. No. 10004, Oct. 6, 1948, 13 F.R. 5851, superseded
by Ex. Ord. No. 10082, Oct. 5, 1949, 14 F.R. 6105.
EXECUTIVE ORDER NO. 10082
Ex. Ord. No. 10082, Oct. 5, 1949, 14 F.R. 6105, as amended by Ex. Ord. No. 10170, Oct. 13, 1950, 15 F.R. 6901, which
related to administrative procedures for reciprocal
trade-agreements program, was revoked by Ex. Ord. No.
11075, Jan. 15, 1963, 28 F.R. 473, set out as a note under
section 1801 of this title.
EXECUTIVE ORDER NO. 10741
Ex. Ord. No. 10741, Nov. 26, 1957, 22 F.R. 9451, which established the Trade Policy Committee, was revoked by
Ex. Ord. No. 11075, Jan. 15, 1963, 28 F.R. 473, set out as
a note under section 1801 of this title.

§ 1352. Equalization of costs of production
(a) Application to importation of articles under
foreign-trade agreement
The provisions of section 1336 of this title
shall not apply to any article with respect to the
importation of which into the United States a
foreign-trade agreement has been concluded pursuant to this part or the Trade Expansion Act of
1962 [19 U.S.C. 1801 et seq.] or the Trade Act of
1974 [19 U.S.C. 2101 et seq.] or to any provision of
any such agreement. The third paragraph of section 1311 of this title shall apply to any agreement concluded pursuant to this part or the
Trade Expansion Act of 1962 or the Trade Act of
1974 to the extent only that such agreement assures to the United States a rate of duty on
wheat flour produced in the United States which
is preferential in respect to the lowest rate of
duty imposed by the country with which such
agreement has been concluded on like flour produced in any other country; and upon the withdrawal of wheat flour from bonded manufacturing warehouses for exportation to the country
with which such agreement has been concluded,
there shall be levied, collected, and paid on the
imported wheat used, a duty equal to the
amount of such assured preference.
(b) Termination of foreign trade agreement
Every foreign trade agreement concluded pursuant to this part shall be subject to termination, upon due notice to the foreign government concerned, at the end of not more than
three years from the date on which the agreement comes into force, and, if not then terminated, shall be subject to termination thereafter
upon not more than six months’ notice.
(c) Termination of authority of President
The authority of the President to enter into
foreign trade agreements under section 1351 of
this title shall terminate on June 30, 1958.
(June 12, 1934, ch. 474, § 2, 48 Stat. 944; Mar. 1,
1937, ch. 22, 50 Stat. 24; Apr. 12, 1940, ch. 96, 54
Stat. 107; June 7, 1943, ch. 118, § 1, 57 Stat. 125;
July 5, 1945, ch. 269, § 1, 59 Stat. 410; Sept. 26,
1949, ch. 585, § 3, 63 Stat. 698; June 16, 1951, ch.
141, §§ 2, 9(a), 65 Stat. 72, 75; Aug. 7, 1953, ch. 348,
title I, § 101, 67 Stat. 472; July 1, 1954, ch. 445, § 1,
68 Stat. 360; June 21, 1955, ch. 169, § 2, 69 Stat. 162;

Page 128

Pub. L. 87–794, title II, § 257(d), Oct. 11, 1962, 76
Stat. 882; Pub. L. 93–618, title VI, § 602(a), Jan. 3,
1975, 88 Stat. 2072; Pub. L. 96–39, title XI,
§ 1106(h)(2), July 26, 1979, 93 Stat. 313.)
REFERENCES IN TEXT
The Trade Expansion Act of 1962, referred to in subsec. (a), is Pub. L. 87–794, Oct. 11, 1962, 76 Stat. 872, as
amended, which is classified generally to chapter 7
(§ 1801 et seq.) of this title. For complete classification
of this Act to the Code, see Short Title note set out
under section 1801 of this title and Tables.
The Trade Act of 1974, referred to in subsec. (a), is
Pub. L. 93–618, Jan. 3, 1975, 88 Stat. 1978, as amended,
which is classified principally to chapter 12 (§ 2101 et
seq.) of this title. For complete classification of this
Act to the Code, see References in Text note set out
under section 2101 of this title and Tables.
AMENDMENTS
1979—Subsec. (a). Pub. L. 96–39 amended directory
language of Pub. L. 93–618, § 602(a), to correct a typographical error, and did not involve any change in text.
See 1975 Amendment note below.
1975—Subsec. (a). Pub. L. 93–618, as amended by Pub.
L. 96–39, inserted reference to the Trade Act of 1974.
1962—Subsec. (a). Pub. L. 87–794 inserted references to
agreements concluded pursuant to the Trade Expansion
Act of 1962.
1955—Subsec. (c). Act June 21, 1955, substituted ‘‘June
30, 1958’’ for ‘‘June 12, 1955’’.
1954—Subsec. (c). Act July 1, 1954, substituted ‘‘1955’’
for ‘‘1954’’.
1953—Subsec. (c). Act Aug. 7, 1953, substituted ‘‘1954’’
for ‘‘1953’’.
1951—Subsec. (a). Act June 16, 1951, substituted ‘‘section 1336 of this title’’ for ‘‘sections 1336 and 1516(b) of
this title’’.
Subsec. (c). Act June 16, 1951, substituted ‘‘1953’’ for
‘‘1951’’.
1949—Subsec. (c). Act Sept. 26, 1949, § 3, substituted
‘‘1953’’ for ‘‘1948’’.
1945—Subsec. (c). Act. July 5, 1945, substituted ‘‘1948’’
for ‘‘1945’’.
1943—Subsec. (c). Joint Res. June 7, 1943, substituted
‘‘1945’’ for ‘‘1943’’.
1940—Subsec. (c). Joint Res. Apr. 12, 1940, substituted
‘‘1943’’ for ‘‘1940’’.
1937—Subsec. (c). Act Mar. 1, 1937, substituted ‘‘1937’’
for ‘‘1934’’.
REPEALS
Act Sept. 26, 1949, § 2, repealed act June 26, 1948, ch.
678, § 2, 62 Stat. 1053, which had extended the President’s authority from June 12, 1948, until the close of
June 30, 1949.
EXTENSION OF PRESIDENTIAL AUTHORITY
Pub. L. 87–794, title II, § 257(c), Oct. 11, 1962, 76 Stat.
882, extended authority of President to enter into foreign trade agreements under section 350 of the Tariff
Act of 1930 (section 1351 of this title) from close of June
30, 1962, until close of Dec. 31, 1962.
Pub. L. 85–686, § 2, Aug. 20, 1958, 72 Stat. 673, extended
authority of President to enter into foreign trade
agreements under section 350 of the Tariff Act of 1930
(section 1351 of this title) from close of June 30, 1958,
until close of June 30, 1962.

§ 1352a. Repealed. Pub. L. 87–794, title II, § 257(f),
Oct. 11, 1962, 76 Stat. 882
Section, acts July 1, 1954, ch. 445, § 2, 68 Stat. 360;
June 21, 1955, ch. 169, § 7, 69 Stat. 166; Aug. 20, 1958, Pub.
L. 85–686, § 8(a), 72 Stat. 678, related to restriction on decrease of duties, impairment of national security, investigations and reports, and reports to Congress. See
section 1801 et seq. of this title.

Page 129

§ 1356k

TITLE 19—CUSTOMS DUTIES

ACTIONS COMMENCED PRIOR TO OCTOBER 11, 1962
Pub. L. 87–794, title II, § 257(f), Oct. 11, 1962, 76 Stat.
882, provided in part that: ‘‘Any action (including any
investigation begun) under section 2 [section 1352a of
this title] before the date of the enactment of this Act
[Oct. 11, 1962] shall be considered as having been taken
or begun under section 232 [section 1862 of this title].’’

§ 1353. Indebtedness of foreign countries, effect
on
Nothing in this part shall be construed to give
any authority to cancel or reduce, in any manner, any of the indebtedness of any foreign country to the United States.
(June 12, 1934, ch. 474, § 3, 48 Stat. 944.)
§ 1354. Notice of intention to negotiate agreement; opportunity to be heard; President to
seek information and advice
Before any foreign trade agreement is concluded with any foreign government or instrumentality thereof under the provisions of this
part, reasonable public notice of the intention
to negotiate an agreement with such government or instrumentality shall be given in order
that any interested person may have an opportunity to present his views to the President, or
to such agency as the President may designate,
under such rules and regulations as the President may prescribe; and before concluding such
agreement the President shall request the International Trade Commission to make the investigation and report provided for by section 1360
of this title, and shall seek information and advice with respect to such agreement from the
Departments of State, Agriculture, Commerce,
and Defense, and from such other sources as he
may deem appropriate.
(June 12, 1934, ch. 474, § 4, 48 Stat. 945; July 5,
1945, ch. 269, § 4, 59 Stat. 411; Aug. 10, 1949, ch. 412,
§ 12(a), 63 Stat. 591; Sept. 26, 1949, ch. 585, § 5, 63
Stat. 698; June 16, 1951, ch. 141, § 3(c), 65 Stat. 73;
Pub. L. 93–618, title I, § 171(b), Jan. 3, 1975, 88
Stat. 2009.)
AMENDMENTS
1975—Pub. L. 93–618 substituted ‘‘United States International Trade Commission’’ for ‘‘United States Tariff
Commission’’.
1951—Act June 16, 1951, provided that the President
request the Tariff Commission to make the investigation and report.
1949—Act Sept. 26, 1949, changed the Tariff Commission’s functions under these sections from investigatory to advisory functions.
1945—Act July 5, 1945, inserted ‘‘War, Navy,’’ after
‘‘Departments of State’’.
CHANGE OF NAME
National Military Establishment changed to Department of Defense by act Aug. 10, 1949.
REPEALS
Act Sept. 26, 1949, § 2, repealed act June 26, 1948, ch.
678, § 3(c), 62 Stat. 1054, formerly cited as a credit to this
section.

§§ 1355, 1356. Repealed. Pub. L. 89–23, § 7, May 22,
1965, 79 Stat. 113
Sections, act Apr. 11, 1941, ch. 59, §§ 1, 2, 55 Stat. 133,
134, related to the importation of coffee under Inter-

American Coffee Agreement. See sections 1356a to 1356e
of this title.
EFFECTIVE DATE OF REPEAL
Repeal effective May 22, 1965, the date the President
made the determination required by section 8 of Pub.
L. 89–23, set out as a note under section 1356a of this
title.

§§ 1356a to 1356j. Omitted
CODIFICATION
Sections were omitted. See sections 1356k and 1356l of
this title.
Section 1356a, Pub. L. 89–23, § 2, May 22, 1965, 79 Stat.
112, authorized the President, for a period not to exceed
October 1, 1968, to carry out the provisions of the International Coffee Agreement, 1962.
Section 1356b, Pub. L. 89–23, § 3, May 22, 1965, 79 Stat.
112, defined ‘‘coffee’’ for section 1356a of this title.
Section 1356c, Pub. L. 89–23, § 4, May 22, 1965, 79 Stat.
112, authorized delegation of Presidential powers and
duties and required protection of consumer interests
under sections 1356a to 1356e of this title.
Section 1356d, Pub. L. 89–23, § 5, May 22, 1965, 79 Stat.
113, required the President to submit an annual report
to Congress on the International Coffee Agreement,
1962.
Section 1356e, Pub. L. 89–23, § 6, May 22, 1965, 79 Stat.
113, authorized appropriations for sections 1356a to
1356e of this title and limited contributions for administration of the International Coffee Agreement, 1962.
Section 1356f, Pub. L. 90–634, title III, § 302, Oct. 24,
1968, 82 Stat. 1348; Pub. L. 91–694, § 1, Jan. 12, 1971, 84
Stat. 2077; Pub. L. 92–262, Mar. 24, 1972, 86 Stat. 113, authorized the President, for a period not to exceed October 1, 1973, to carry out the provisions of the International Coffee Agreement, 1968.
Section 1356g, Pub. L. 90–634, title III, § 303, Oct. 24,
1968, 82 Stat. 1348, defined ‘‘coffee’’ for section 1356f of
this title.
Section 1356h, Pub. L. 90–634, title III, § 304, Oct. 24,
1968, 82 Stat. 1348, authorized delegation of Presidential
powers and duties and required protection of consumer
interests under sections 1356f to 1356j of this title and
provided for remedial action under the International
Coffee Agreement, 1968.
Section 1356i, Pub. L. 90–634, title III, § 305, Oct. 24,
1968, 82 Stat. 1349, required the President to submit an
annual report to Congress on the International Coffee
Agreement, 1968.
Section 1356j, Pub. L. 90–634, title III, § 306, Oct. 24,
1968, 82 Stat. 1349, provided procedures to prevent discrimination against vessels registered under laws of the
United States in shipping coffee to the United States.

§ 1356k. Importation of coffee under
national Coffee Agreement, 1983;
dential powers and duties

InterPresi-

On and after the entry into force of the International Coffee Agreement, 1983, and before October 1, 1989, the President is authorized, in
order to carry out and enforce the provisions of
that agreement—
(1) to regulate the entry of coffee for consumption, or withdrawal of coffee from warehouse for consumption, or any other form of
entry or withdrawal of coffee such as for
transportation or exportation, including
whenever quotas are in effect pursuant to the
agreement, (A) the limitation of entry, or
withdrawal from warehouse, of coffee imported from countries which are not members
of the International Coffee Organization, and
(B) the prohibition of entry of any shipment
from any member of the International Coffee

§ 1356l

TITLE 19—CUSTOMS DUTIES

Organization of coffee which is not accompanied either by a valid certificate of origin, a
valid certificate of reexport, a valid certificate
of reshipment, or a valid certificate of transit,
issued by a qualified agency in such form as
required under the agreement;
(2) to require that every export or reexport
of coffee from the United States shall be accompanied by a valid certificate of origin or a
valid certificate of reexport, issued by a qualified agency of the United States designated by
him, in such form as required under the agreement;
(3) to require the keeping of such records,
statistics, and other information, and the rendering of such reports, relating to the importation, distribution, prices, and consumption
of coffee as he may from time to time prescribe; and
(4) to take such other action, and issue and
enforce such rules and regulations, as he may
consider necessary or appropriate in order to
implement the obligations of the United
States under the agreement.
(Pub. L. 96–599, § 2, Dec. 24, 1980, 94 Stat. 3491;
Pub. L. 97–276, § 161, Oct. 2, 1982, 96 Stat. 1204;
Pub. L. 97–446, § 154, Jan. 12, 1983, 96 Stat. 2345;
Pub. L. 98–120, § 1, Oct. 12, 1983, 97 Stat. 809; Pub.
L. 100–418, title I, § 1123(a), Aug. 23, 1988, 102 Stat.
1146.)
REFERENCES IN TEXT
The International Coffee Agreement, 1983, referred to
in text, was entered into force for the United States
provisionally Oct. 1, 1983, and definitively Sept. 11, 1985.
CODIFICATION
Section was enacted as part of the International Coffee Agreement Act of 1980, and not as part of the Tariff
Act of 1930 which comprises this chapter.
AMENDMENTS
1988—Pub. L. 100–418 substituted ‘‘October 1, 1989’’ for
‘‘October 1, 1986’’.
1983—Pub. L. 98–120 in provisions preceding par. (1)
substituted ‘‘, 1983’’ for ‘‘1976’’ and ‘‘before October 1,
1986’’ for ‘‘for such period prior to October 1, 1983 as the
agreement remains in effect’’.
Pub. L. 97–446 substituted ‘‘October 1, 1983’’ for ‘‘the
expiration of this joint resolution’’.
1982—Pub. L. 97–276 substituted ‘‘the expiration of
this joint resolution’’ for ‘‘October 1, 1982’’.
EFFECTIVE DATE OF 1988 AMENDMENT
Pub. L. 100–418, title I, § 1123(b), Aug. 23, 1988, 102 Stat.
1146, provided that: ‘‘The amendment made by subsection (a) [amending this section] shall take effect
January 1, 1987.’’
SHORT TITLE
Pub. L. 96–599, § 1, Dec. 24, 1980, 94 Stat. 3491, provided
that: ‘‘This Act [enacting this section and sections 1356l
to 1356n of this title] may be cited as the ‘International
Coffee Agreement Act of 1980’.’’

§ 1356l. ‘‘Coffee’’ defined
As used in this section and section 1356k of
this title, the term ‘‘coffee’’ means coffee as defined in article 3 of the International Coffee
Agreement, 1983.
(Pub. L. 96–599, § 3, Dec. 24, 1980, 94 Stat. 3491;
Pub. L. 98–120, § 1(1), Oct. 12, 1983, 97 Stat. 809.)

Page 130
CODIFICATION

Section was enacted as part of the International Coffee Agreement Act of 1980, and not as part of the Tariff
Act of 1930 which comprises this chapter.
AMENDMENTS
1983—Pub. L. 98–120 substituted ‘‘, 1983’’ for ‘‘1976’’.

§§ 1356m, 1356n. Repealed. Pub. L. 105–362, title
XIV, § 1401(a), Nov. 10, 1998, 112 Stat. 3294
Section 1356m, Pub. L. 96–599, § 4, Dec. 24, 1980, 94 Stat.
3492, related to delegation of Presidential powers and
duties, protection of interests of United States consumers, and remedial action with respect to the International Coffee Agreement Act of 1980.
Section 1356n, Pub. L. 96–599, § 5, Dec. 24, 1980, 94 Stat.
3492; Pub. L. 98–120, § 1(1), Oct. 12, 1983, 97 Stat. 809, related to annual report by the President to Congress on
the International Coffee Agreement, 1983.

§§ 1357 to 1359. Repealed. Sept. 26, 1949, ch. 585,
§ 2, 63 Stat. 698
Sections, act June 26, 1948, ch. 678, §§ 3(a), (b), 4, 5, 62
Stat. 1053, 1054, related to the investigatory functions
of the Tariff Commission and the report by the President to Congress.

§ 1360. Investigation before trade negotiations
(a) Report by International Trade Commission
Before entering into negotiations concerning
any proposed foreign trade agreement under section 1351 of this title, the President shall furnish
the United States International Trade Commission (hereinafter in sections 1352(a), (c), 1354, and
1360 to 1367 of this title, and section 624(b) of
title 7, referred to as the ‘‘Commission’’) with a
list of all articles imported into the United
States to be considered for possible modification
of duties and other import restrictions, imposition of additional import restrictions, or continuance of existing customs or excise treatment. Upon receipt of such list the Commission
shall make an investigation and report to the
President the findings of the Commission with
respect to each such article as to (1) the limit to
which such modification, imposition, or continuance may be extended in order to carry out
the purpose of said section without causing or
threatening serious injury to the domestic industry producing like or directly competitive
articles; and (2) if increases in duties or additional import restrictions are required to avoid
serious injury to the domestic industry producing like or directly competitive articles the
minimum increases in duties or additional import restrictions required. Such report shall be
made by the Commission to the President not
later than six months after the receipt of such
list by the Commission. No such foreign trade
agreement shall be entered into until the Commission has made its report to the President or
until the expiration of the six-month period.
(b) Procedures and determinations
(1) In the course of any investigation pursuant
to this section the Commission shall hold hearings and give reasonable public notice thereof,
and shall afford reasonable opportunity for parties interested to be present, to produce evidence, and to be heard at such hearings. If in the
course of any such investigation the Commis-

Page 131

§§ 1362 to 1365

TITLE 19—CUSTOMS DUTIES

sion shall find with respect to any article on the
list upon which a tariff concession has been
granted that an increase in duty or additional
import restriction is required to avoid serious
injury to the domestic industry producing like
or directly competitive articles, the Commission
shall promptly institute an investigation with
respect to that article pursuant to section 1364
of this title.
(2) In each such investigation the Commission
shall, to the extent practicable and without excluding other factors, ascertain for the last calendar year preceding the investigation the average invoice price on a country-of-origin basis
(converted into currency of the United States in
accordance with the provisions of section 5151 of
title 31) at which the foreign article was sold for
export to the United States, and the average
prices at which the like or directly competitive
domestic articles were sold at wholesale in the
principal markets of the United States. The
Commission shall also, to the extent practicable, estimate for each article on the list the
maximum increase in annual imports which
may occur without causing serious injury to the
domestic industry producing like or directly
competitive articles. The Commission shall request the executive departments and agencies
for information in their possession concerning
prices and other economic data from the principal supplier foreign country of each such article.
(June 16, 1951, ch. 141, § 3(a), (b), 65 Stat. 72; Pub.
L. 85–686, § 4, Aug. 20, 1958, 72 Stat. 675; Pub. L.
93–618, title I, § 171(b), Jan. 3, 1975, 88 Stat. 2009.)
REFERENCES IN TEXT
Sections 1362 to 1365 of this title, included in the reference in subsec. (a) to sections 1360 to 1367 of this title,
were repealed by Pub. L. 87–749, title II, § 257(e)(1), Oct.
11, 1962, 76 Stat. 882; section 1367 of this title was repealed by Pub. L. 87–456, title III, § 303(c), May 24, 1962,
76 Stat. 78.
CODIFICATION
Section was not enacted as part of the Tariff Act of
1930 which comprises this chapter.
Section is comprised of subsecs. (a) and (b) of section
3 of act June 16, 1951. Subsec. (c) of the 1951 act amended section 1354 of this title.
In subsec. (b)(2), ‘‘section 5151 of title 31’’ was substituted for ‘‘section 522 of the Tariff Act of 1930 [31
U.S.C. 372]’’ on authority of Pub. L. 97–258, § 4(b), Sept.
13, 1982, 96 Stat. 1067, the first section of which enacted
Title 31, Money and Finance.
AMENDMENTS
1975—Subsec. (a). Pub. L. 93–618 substituted ‘‘United
States International Trade Commission’’ for ‘‘United
States Trade Commission’’.
1958—Subsec. (a). Pub. L. 85–686, § 4(a), substituted
‘‘six months’’ for ‘‘120 days’’, and ‘‘six-month’’ for ‘‘120day’’.
Subsec. (b). Pub. L. 85–686, § 4(b), (c), redesignated existing provisions as par. (1), inserted provision to require the Commission to promptly institute an investigation pursuant to section 1364 of this title when the
Commission finds with respect to any article on the list
upon which a tariff concession has been granted that an
increase in duty or additional import restriction is required to avoid serious injury to the domestic industry
producing like or directly competitive articles, and
added par. (2).

§ 1361. Action by President; reports to Congress
(a) Transmittal by President of trade agreement
and message to Congress
Within thirty days after any trade agreement
under section 1351 of this title has been entered
into which, when effective, will (1) require or
make appropriate any modification of duties or
other import restrictions, the imposition of additional import restrictions, or the continuance
of existing customs or excise treatment, which
modification, imposition, or continuance will
exceed the limit to which such modification, imposition, or continuance may be extended without causing or threatening serious injury to the
domestic industry producing like or directly
competitive articles as found and reported by
the United States International Trade Commission under section 1360 of this title, or (2) fail to
require or make appropriate the minimum increase in duty or additional import restrictions
required to avoid such injury, the President
shall transmit to Congress a copy of such agreement together with a message accurately identifying the article with respect to which such limits or minimum requirements are not complied
with, and stating his reasons for the action
taken with respect to such article. If either the
Senate or the House of Representatives, or both,
are not in session at the time of such transmission, such agreement and message shall be
filed with the Secretary of the Senate or the
Clerk of the House of Representatives, or both,
as the case may be.
(b) Transmittal by Commission of copy of report
to the President to Congressional committees
Promptly after the President has transmitted
such foreign trade agreement to Congress the
Commission shall deposit with the Committee
on Ways and Means of the House of Representatives, and the Committee on Finance of the Senate, a copy of the portions of its report to the
President dealing with the articles with respect
to which such limits or minimum requirements
are not complied with.
(June 16, 1951, ch. 141, § 4, 65 Stat. 73; Pub. L.
93–618, title I, § 171(b), Jan. 3, 1975, 88 Stat. 2009.)
CODIFICATION
Section was not enacted as part of the Tariff Act of
1930 which comprises this chapter.
AMENDMENTS
1975—Subsec. (a). Pub. L. 93–618 substituted ‘‘United
States International Trade Commission’’ for ‘‘Tariff
Commission’’.

§§ 1362 to 1365. Repealed. Pub. L. 87–794, title II,
§ 257(e)(1), Oct. 11, 1962, 76 Stat. 882
Section 1362, act June 16, 1951, ch. 141, § 5, 65 Stat. 73,
related to suspension or withdrawal of concessions
from Communistic areas. See section 1801 et seq. of this
title.
Section 1363, acts June 16, 1951, ch. 141, § 6, 65 Stat. 73;
June 21, 1955, ch. 169, § 4, 69 Stat. 165, provided for an escape clause for future agreements, and insertion in past
agreements.
Section 1364, acts June 16, 1951, ch. 141, § 7, 65 Stat. 74;
Aug. 7, 1953, ch. 348, title I, § 102, 67 Stat. 472; June 21,
1955, ch. 169, §§ 5, 6, 69 Stat. 166; Aug. 20, 1958, Pub. L.
85–686, §§ 5(a), (b)(1), (c), 6, 72 Stat. 676, related to the operation of the escape clause.

§ 1366

TITLE 19—CUSTOMS DUTIES

Section 1365, act June 16, 1951, ch. 141, § 8(a), 65 Stat.
75, provided for emergency action for perishable agricultural products.
PRESIDENTIAL ACTION IN EFFECT ON OCTOBER 11, 1962
Pub. L. 87–794, title II, § 257(e)(2), Oct. 11, 1962, 76 Stat.
882, provided that: ‘‘Action taken by the President
under section 5 of such Act [former section 1362 of this
title] and in effect on the date of the enactment of this
Act [Oct. 11, 1962] shall be considered as having been
taken by the President under section 231 [section 1861
of this title].’’
CONTINUATION OF INVESTIGATIONS
Pub. L. 87–794, title II, § 257(e)(3), Oct. 11, 1962, 76 Stat.
882, provided that: ‘‘Any investigation by the Tariff
Commission [now the United States International
Trade Commission] under section 7 of such Act [former
section 1364 of this title] which is in progress on the
date of the enactment of this Act [Oct. 11, 1962] shall be
continued under section 301 [section 1901 of this title]
as if the application by the interested party were a petition under such section for tariff adjustment under
section 351 [section 1981 of this title]. For purposes of
section 301(f) [section 1901(f) of this title], such petition
shall be treated as having been filed on the date of the
enactment of this Act [Oct. 11, 1962].’’

§ 1366. General Agreement on Tariff and Trade
unaffected
The enactment of sections 1352(a), (c), 1354,
and 1360 to 1367 of this title, and section 624(f) of
title 7, shall not be construed to determine or
indicate the approval or disapproval by the Congress of the Executive Agreement known as the
General Agreement on Tariffs and Trade.
(June 16, 1951, ch. 141, § 10, 65 Stat. 75.)
REFERENCES IN TEXT
Sections 1362 to 1365 of this title, included in the reference to sections 1360 to 1367 of this title, were repealed by Pub. L. 87–749, title II, § 257(e)(1), Oct. 11, 1962,
76 Stat. 882; section 1367 of this title was repealed by
Pub. L. 87–456, title III, § 303(c), May 24, 1962, 76 Stat. 78.
CODIFICATION
Section was not enacted as part of the Tariff Act of
1930 which comprises this chapter.
PRIOR PROVISIONS
Similar provisions were contained in act July 1, 1954,
ch. 445, § 3, 68 Stat. 360, other sections of which amended
section 1352(c) of this title and enacted section 1352a of
this title; and in act Aug. 7, 1953, ch. 348, title I, § 103,
67 Stat. 472, which act amended section 624(b) of title 7,
and sections 1330(d), 1352(c) and former section 1364(a)
of this title, and enacted provisions set out as notes
under sections 1351 and 1364 of this title.
CONGRESSIONAL APPROVAL OR DISAPPROVAL OF
GENERAL AGREEMENT ON TARIFFS AND TRADE
Pub. L. 85–686, § 10, Aug. 20, 1958, 72 Stat. 680, provided
that: ‘‘The enactment of this Act [enacting section 1335
of this title, amending sections 1333, 1336, 1337, 1351,
1352a, 1360, and former section 1364 of this title, and enacting notes set out under sections 1352 and 1366 of this
title] shall not be construed to determine or indicate
the approval or disapproval by the Congress of the executive agreement known as the General Agreement on
Tariffs and Trade.’’

§ 1367. Repealed. Pub. L. 87–456, title III, § 303(c),
May 24, 1962, 76 Stat. 78
Section, act June 16, 1951, ch. 141, § 11, 65 Stat. 75, required the President to take such measures as may be

Page 132

necessary to prevent the importation of ermine, fox,
kolinsky, marten, mink, muskrat, and weasel furs and
skins which are the product of the Union of Soviet Socialist Republics or of Communist China.
EFFECTIVE DATE OF REPEAL
Repeal effective with respect to articles entered, or
withdrawn from warehouse, for consumption on or
after Aug. 31, 1963, see section 501(a) of Pub. L. 87–456,
set out as a note preceding section 1202 of this title.

SUBTITLE III—ADMINISTRATIVE
PROVISIONS
PART I—DEFINITIONS AND NATIONAL CUSTOMS
AUTOMATION PROGRAM
SUBPART A—DEFINITIONS

§ 1401. Miscellaneous
When used in this subtitle or in part I of subtitle II—
(a) Vessel
The word ‘‘vessel’’ includes every description
of water craft or other contrivance used, or capable of being used, as a means of transportation in water, but does not include aircraft.
(b) Vehicle
The word ‘‘vehicle’’ includes every description
of carriage or other contrivance used, or capable
of being used, as a means of transportation on
land, but does not include aircraft.
(c) Merchandise
The word ‘‘merchandise’’ means goods, wares,
and chattels of every description, and includes
merchandise the importation of which is prohibited, and monetary instruments as defined in
section 5312 of title 31.
(d) Person
The word ‘‘person’’ includes partnerships, associations, and corporations.
(e) Master
The word ‘‘master’’ means the person having
the command of the vessel.
(f) Day
The word ‘‘day’’ means the time from eight
o’clock antemeridian to five o’clock postmeridian.
(g) Night
The word ‘‘night’’ means the time from five
o’clock postmeridian to eight o’clock antemeridian.
(h) United States
The term ‘‘United States’’ includes all Territories and possessions of the United States except the Virgin Islands, American Samoa, Wake
Island, Midway Islands, Kingman Reef, Johnston
Island, and the island of Guam.
(i) Officer of the customs; customs officer
The terms ‘‘officer of the customs’’ and ‘‘customs officer’’ mean any officer of the United
States Customs Service of the Treasury Department (also hereinafter referred to as the ‘‘Customs Service’’) or any commissioned, warrant,
or petty officer of the Coast Guard, or any agent
or other person, including foreign law enforce-

Page 133

§ 1401

TITLE 19—CUSTOMS DUTIES

ment officers, authorized by law or designated
by the Secretary of the Treasury to perform any
duties of an officer of the Customs Service.
(j) Customs waters
The term ‘‘customs waters’’ means, in the case
of a foreign vessel subject to a treaty or other
arrangement between a foreign government and
the United States enabling or permitting the authorities of the United States to board, examine,
search, seize, or otherwise to enforce upon such
vessel upon the high seas the laws of the United
States, the waters within such distance of the
coast of the United States as the said authorities are or may be so enabled or permitted by
such treaty or arrangement and, in the case of
every other vessel, the waters within four
leagues of the coast of the United States.
(k) Hovering vessel
The term ‘‘hovering vessel’’ means—
(1) any vessel which is found or kept off the
coast of the United States within or without
the customs waters, if, from the history, conduct, character, or location of the vessel, it is
reasonable to believe that such vessel is being
used or may be used to introduce or promote
or facilitate the introduction or attempted introduction of merchandise into the United
States in violation of the laws of the United
States; and
(2) any vessel which has visited a vessel described in paragraph (1).
(l) Secretary
The term ‘‘Secretary’’ means the Secretary of
the Treasury or his delegate.
(m) Controlled substance
The term ‘‘controlled substance’’ has the
meaning given that term in section 802(6) of
title 21. For purposes of this chapter, a controlled substance shall be treated as merchandise the importation of which into the United
States is prohibited, unless the importation is
authorized under—
(1) an appropriate license or permit; or
(2) the Controlled Substances Import and
Export Act [21 U.S.C. 951 et seq.].
(n) Electronic transmission
The term ‘‘electronic transmission’’ means the
transfer of data or information through an authorized electronic data interchange system
consisting of, but not limited to, computer
modems and computer networks.
(o) Electronic entry
The term ‘‘electronic entry’’ means the electronic transmission to the Customs Service of—
(1) entry information required for the entry
of merchandise, and
(2) entry summary information required for
the classification and appraisement of the
merchandise, the verification of statistical information, and the determination of compliance with applicable law.
(p) Electronic data interchange system
The term ‘‘electronic data interchange system’’ means any established mechanism approved by the Commissioner of U.S. Customs
and Border Protection through which information can be transferred electronically.

(q) National Customs Automation Program
The term ‘‘National Customs Automation Program’’ means the program established under
section 1411 of this title.
(r) Import activity summary statement
The term ‘‘import activity summary statement’’ refers to data or information transmitted
electronically to the Customs Service, in accordance with such regulations as the Secretary
prescribes, at the end of a specified period of
time which enables the Customs Service to assess properly the duties, taxes and fees on merchandise imported during that period, collect
accurate statistics and determine whether any
other applicable requirement of law (other than
a requirement relating to release from customs
custody) is met.
(s) Reconciliation
The term ‘‘reconciliation’’ means an electronic process, initiated at the request of an importer, under which the elements of an entry
(other than those elements related to the admissibility of the merchandise) that are undetermined at the time the importer files or transmits the documentation or information required
by section 1484(a)(1)(B) of this title, or the import activity summary statement, are provided
to the Customs Service at a later time. A reconciliation is treated as an entry for purposes of
liquidation, reliquidation, recordkeeping, and
protest.
(t) Reconfigured entry
The term ‘‘reconfigured entry’’ means an
entry filed on an import activity summary
statement which substitutes for all or part of 1
or more entries filed under section 1484(a)(1)(A)
of this title or filed on a reconciliation entry
that aggregates the entry elements to be reconciled under section 1484(b) of this title for purposes of liquidation, reliquidation, or protest.
(June 17, 1930, ch. 497, title IV, § 401, 46 Stat. 708;
Aug. 5, 1935, ch. 438, title II, § 201, 49 Stat. 521;
June 25, 1938, ch. 679, § 2, 52 Stat. 1077; Proc. No.
2695, July 4, 1946, 11 F.R. 7517, 60 Stat. 1352; June
30, 1955, ch. 258, § 2(a)(3), 69 Stat. 242; Pub. L.
91–271, title III, § 301(c), June 2, 1970, 84 Stat. 288;
Pub. L. 99–570, title III, § 3111, Oct. 27, 1986, 100
Stat. 3207–80; Pub. L. 103–182, title VI, § 634, Dec.
8, 1993, 107 Stat. 2198; Pub. L. 104–295, §§ 3(a)(6)(A),
18(a), Oct. 11, 1996, 110 Stat. 3515, 3524; Pub. L.
108–7, div. J, title I, § 127(b), Feb. 20, 2003, 117
Stat. 441; Pub. L. 108–429, title I, § 1561(a), (c),
title II, § 2106, Dec. 3, 2004, 118 Stat. 2581, 2582,
2598; Pub. L. 114–125, title VIII, § 802(d)(2), Feb.
24, 2016, 130 Stat. 210.)
REFERENCES IN TEXT
The Controlled Substances Import and Export Act,
referred to in subsec. (m)(2), is title III of Pub. L.
91–513, Oct. 27, 1970, 84 Stat. 1285, as amended, which is
classified principally to subchapter II (§ 951 et seq.) of
chapter 13 of Title 21, Food and Drugs. For complete
classification of this Act to the Code, see Short Title
note set out under section 951 of Title 21 and Tables.
CODIFICATION
Section is based on the designated subsections of section 401 of act June 17, 1930, as amended. The last undesignated paragraph of section 401, as added by section

§ 1401

TITLE 19—CUSTOMS DUTIES

201 of act Aug. 5, 1935, was classified to section 1432a of
this title, prior to being repealed by Pub. L. 103–182,
§ 690(c)(5), Dec. 8, 1993, 107 Stat. 2223.
Words ‘‘the Philippine Islands’’ formerly set out in
subsec. (h) were omitted on authority of Proc. No. 2695,
which is set out as a note under section 1394 of Title 22,
Foreign Relations and Intercourse, and in which the
President proclaimed the independence of the Philippines.
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 401, 42
Stat. 948, which superseded R.S. §§ 2766 and Section 401
of the 1922 act was superseded by section 401 of act June
17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 Act.
Section III of the Underwood Tariff Act of Oct. 3,
1913, ch. 16, 38 Stat. 181, amending the Customs Administrative Act of June 10, 1890, ch. 407, 26 Stat. 131, was
repealed by section 643 of the act of Sept. 21, 1922, ch.
356, title IV, 42 Stat. 989.
Section III, by subdivision A thereof, amended the
Customs Administrative Act of June 10, 1890, ch. 407, 26
Stat. 131, as previously amended, to read as set forth in
section III, subdivisions B–CC. By that amendment and
reenactment, the Customs Administrative Act of June
10, 1890, and the amendments thereof by act July 24,
1897, ch. 11, § 32, 30 Stat. 211, act May 17, 1898, ch. 341,
30 Stat. 417, Act Dec. 15, 1902, ch. 1, 32 Stat. 753, act May
27, 1908, ch. 205, 35 Stat. 403, and the Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 91, were superseded, except the provisions thereof mentioned in a
proviso of section IV, S, of that act.
The Customs Administrative Act of June 10, 1890, as
originally enacted and as amended previous to the
Payne-Aldrich Tariff Act, consisted of thirty sections,
of which section 30 prescribed the time when the act
should go into effect. Of the preceding twenty-nine sections of the original act, section 15 providing for review
by the courts of decisions of the Board of General Appraisers, was omitted from the act as further amended
by the Payne-Aldrich Tariff Act, and the remaining
twenty-eight sections were amended thereby, constituting sections 1–28 thereof. A new section, designated as section 29, was added by the Payne-Aldrich
Tariff Act, which created a Court of Customs Appeals
and prescribed its jurisdiction and powers, proceedings,
etc. Its provisions were incorporated in and superseded
by chapter 8 of the Judicial Code of March 3, 1911. Another new section, designated as section 30, was also
added by the Payne-Aldrich Tariff Act, which provided
for the appointment of an Assistant Attorney-General,
a Deputy Assistant Attorney-General, and attorneys, in
charge of matters of reappraisement, etc., of imported
goods and litigation incident thereto. Section 30 was
incorporated into the Code as section 296 of former
Title 5, Executive Departments and Government Officers and Employees, and subsequently repealed by Pub.
L. 89–554, Sept. 6, 1966, § 8(a), 80 Stat. 632.
AMENDMENTS
2004—Subsec. (i). Pub. L. 108–429, § 1561(c), repealed
Pub. L. 108–7, § 127(b). See 2003 Amendment note below.
Pub. L. 108–429, § 1561(a), inserted ‘‘, including foreign
law enforcement officers,’’ after ‘‘or other person’’.
Subsec. (t). Pub. L. 108–429, § 2106, added subsec. (t).
2003—Subsec. (i). Pub. L. 108–7, § 127(b), which directed
amendment of section 1401(i) of title 19 by inserting
‘‘, including foreign law enforcement officers,’’ after
‘‘or other person’’, was repealed by Pub. L. 108–429,
§ 1561(c).
1996—Subsec. (s). Pub. L. 104–295, § 18(a), amended first
sentence generally. Prior to amendment, first sentence
read as follows: ‘‘The term ‘reconciliation’ means an
electronic process, initiated at the request of an importer, under which the elements of an entry, other
than those elements related to the admissibility of the
merchandise, that are undetermined at the time of

Page 134

entry summary are provided to the Customs Service at
a later time.’’
Pub. L. 104–295, § 3(a)(6)(A), inserted ‘‘recordkeeping,’’
after ‘‘reliquidation,’’.
1993—Subsec. (k). Pub. L. 103–182, § 634(1), amended
subsec. (k) generally. Prior to amendment, subsec. (k)
read as follows:
‘‘(1) The term ‘hovering vessel’ means any vessel
which is found or kept off the coast of the United
States within or without the customs waters, if, from
the history, conduct, character, or location of the vessel, it is reasonable to believe that such vessel is being
used or may be used to introduce or promote or facilitate the introduction or attempted introduction of
merchandise into the United States in violation of the
laws respecting the revenue.
‘‘(2) For the purposes of sections 1432, 1433, 1434, 1448,
1585, and 1586 of this title, any vessel which—
‘‘(A) has visited any hovering vessel;
‘‘(B) has received merchandise while in the customs
waters beyond the territorial sea; or
‘‘(C) has received merchandise while on the high
seas;
shall be deemed to arrive or have arrived, as the case
may be, from a foreign port or place.’’
Subsecs. (n) to (s). Pub. L. 103–182, § 634(2), added subsecs. (n) to (s).
1986—Subsec. (c). Pub. L. 99–570, § 3111(1), inserted
‘‘, and monetary instruments as defined in section 5312
of title 31’’.
Subsec. (k). Pub. L. 99–570, § 3111(2), (3), designated existing provisions as par. (1) and added par. (2).
Subsec. (m). Pub. L. 99–570, § 3111(4), added subsec.
(m).
1970—Subsec. (h). Pub. L. 91–271, § 301(c)(1), (2), struck
out subsec. (h) which defined ‘‘collector’’, and redesignated subsec. (k) as (h).
Subsec. (i). Pub. L. 91–271, § 301(c)(1), (2), struck out
subsec. (i) which defined ‘‘comptroller of customs’’, redesignated subsec. (l) as (i), and, as so redesignated, defined ‘‘customs officer’’.
Subsec. (j). Pub. L. 91–271, § 301(c)(1), (2), struck out
subsec. (j) which defined ‘‘appraiser’’, and redesignated
subsec. (m) as (j).
Subsec. (k). Pub. L. 91–271, § 301(c)(1), (2), redesignated
subsec. (n) as (k). Former subsec. (k) redesignated (h).
Subsec. (l). Pub. L. 91–271, § 301(c)(2), (3), added subsec.
(l). Former subsec. (l) redesignated (i).
Subsecs. (m), (n). Pub. L. 91–271, § 301(c)(2), redesignated subsecs. (m) and (n) as (j) and (k), respectively.
1955—Subsec. (k). Act June 30, 1955, inserted ‘‘Johnston Island’’.
1938—Subsec. (k). Act June 25, 1938, inserted ‘‘Wake
Island, Midway Islands, Kingman Reef’’ before ‘‘and the
island of Guam’’.
1935—Subsecs. (l) to (n). Act Aug. 5, 1935, added subsecs. (l) to (n).
CHANGE OF NAME
‘‘Commissioner of U.S. Customs and Border Protection’’ substituted for ‘‘Commissioner of Customs’’ in
subsec. (p) on authority of section 802(d)(2) of Pub. L.
114–125, set out as a note under section 211 of Title 6,
Domestic Security.
United States Customs Service substituted for Bureau of Customs in subsec. (i) pursuant to Treasury Department Order 165–23, Apr. 4, 1973, eff. Aug. 1, 1973, 38
F.R. 13037. See, also, section 308 of Title 31, Money and
Finance.
EFFECTIVE DATE OF 2004 AMENDMENT
Pub. L. 108–429, title I, § 1561(d), Dec. 3, 2004, 118 Stat.
2582, provided that: ‘‘This section [amending this section and section 1629 of this title and repealing provisions set out as a note under section 1629 of this title],
and the amendments made by this section, take effect
on the date of the enactment of this Act [Dec. 3, 2004].’’
Pub. L. 108–429, title II, § 2108, Dec. 3, 2004, 118 Stat.
2598, provided that: ‘‘The amendments made by this

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TITLE 19—CUSTOMS DUTIES

subtitle [subtitle B (§§ 2101–2108) of title II of Pub. L.
108–429, amending this section and sections 1484, 1501,
1504, 1514, 1515, and 1520 of this title] shall apply to merchandise entered, or withdrawn from warehouse for
consumption, on or after the 15th day after the date of
the enactment of this Act [Dec. 3, 2004].’’
EFFECTIVE DATE OF 1996 AMENDMENT
Amendment by section 3(a)(6)(A) of Pub. L. 104–295
applicable as of Dec. 8, 1993, see section 3(b) of Pub. L.
104–295, set out as a note under section 1321 of this title.
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 1955 AMENDMENT
Act June 30, 1955, ch. 258, § 2(d), 69 Stat. 242, provided
that: ‘‘The amendments made by this section [amending this section, sections 1557, 1562, and 1709 of this
title, and sections 542, 544, and 545 of Title 18, Crimes
and Criminal Procedure] shall take effect on the day
following the day on which this Act is enacted [July 1,
1955].’’
EFFECTIVE DATE OF 1938 AMENDMENT
Act June 25, 1938, ch. 679, § 37, 52 Stat. 1094, provided
that: ‘‘Sections 31 and 34 of this Act [amending section
1001 of this title] shall take effect on the date of enactment of this Act [June 25, 1938]. Except as otherwise
specially provided in this Act, the remainder of this
Act [amending this section and sections 1001, 1201, 1304,
1308, 1309, 1315, 1317, 1402, 1451, 1459, 1460, 1484, 1485, 1491,
1499, 1501, 1516, 1520, 1524, 1553, 1557, 1558, 1559, 1562, 1563,
1603, 1607, 1609, 1613, 1623, and 1709 of this title, enacting
sections 1321, 1467, and 1528 of this title, and amending
section 331 of former Title 46, Shipping] shall take effect on the thirtieth day following the date of its enactment.’’
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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.
For transfer of authorities, functions, personnel, and
assets of the Coast Guard, including the authorities
and functions of the Secretary of Transportation relating thereto, to the Department of Homeland Security,
and for treatment of related references, see sections
468(b), 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 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.

§ 1401a

§ 1401a. Value
(a) Generally
(1) Except as otherwise specifically provided
for in this chapter, imported merchandise shall
be appraised, for the purposes of this chapter, on
the basis of the following:
(A) The transaction value provided for under
subsection (b).
(B) The transaction value of identical merchandise provided for under subsection (c), if
the value referred to in subparagraph (A) cannot be determined, or can be determined but
cannot be used by reason of subsection (b)(2).
(C) The transaction value of similar merchandise provided for under subsection (c), if
the value referred to in subparagraph (B) cannot be determined.
(D) The deductive value provided for under
subsection (d), if the value referred to in subparagraph (C) cannot be determined and if the
importer does not request alternative valuation under paragraph (2).
(E) The computed value provided for under
subsection (e), if the value referred to in subparagraph (D) cannot be determined.
(F) The value provided for under subsection
(f), if the value referred to in subparagraph (E)
cannot be determined.
(2) If the value referred to in paragraph (1)(C)
cannot be determined with respect to imported
merchandise, the merchandise shall be appraised
on the basis of the computed value provided for
under paragraph (1)(E), rather than the deductive value provided for under paragraph (1)(D), if
the importer makes a request to that effect to
the customs officer concerned within such time
as the Secretary shall prescribe. If the computed
value of the merchandise cannot subsequently
be determined, the merchandise may not be appraised on the basis of the value referred to in
paragraph (1)(F) unless the deductive value of
the merchandise cannot be determined under
paragraph (1)(D).
(3) Upon written request therefor by the importer of merchandise, and subject to provisions
of law regarding the disclosure of information,
the customs officer concerned shall provide the
importer with a written explanation of how the
value of that merchandise was determined under
this section.
(b) Transaction value of imported merchandise
(1) The transaction value of imported merchandise is the price actually paid or payable for
the merchandise when sold for exportation to
the United States, plus amounts equal to—
(A) the packing costs incurred by the buyer
with respect to the imported merchandise;
(B) any selling commission incurred by the
buyer with respect to the imported merchandise;
(C) the value, apportioned as appropriate, of
any assist;
(D) any royalty or license fee related to the
imported merchandise that the buyer is required to pay, directly or indirectly, as a condition of the sale of the imported merchandise
for exportation to the United States; and
(E) the proceeds of any subsequent resale,
disposal, or use of the imported merchandise

§ 1401a

TITLE 19—CUSTOMS DUTIES

that accrue, directly or indirectly, to the seller.
The price actually paid or payable for imported
merchandise shall be increased by the amounts
attributable to the items (and no others) described in subparagraphs (A) through (E) only to
the extent that each such amount (i) is not
otherwise included within the price actually
paid or payable; and (ii) is based on sufficient information. If sufficient information is not available, for any reason, with respect to any amount
referred to in the preceding sentence, the transaction value of the imported merchandise concerned shall be treated, for purposes of this section, as one that cannot be determined.
(2)(A) The transaction value of imported merchandise determined under paragraph (1) shall
be the appraised value of that merchandise for
the purposes of this chapter only if—
(i) there are no restrictions on the disposition or use of the imported merchandise by
the buyer other than restrictions that—
(I) are imposed or required by law,
(II) limit the geographical area in which
the merchandise may be resold, or
(III) do not substantially affect the value
of the merchandise;
(ii) the sale of, or the price actually paid or
payable for, the imported merchandise is not
subject to any condition or consideration for
which a value cannot be determined with respect to the imported merchandise;
(iii) no part of the proceeds of any subsequent resale, disposal, or use of the imported
merchandise by the buyer will accrue directly
or indirectly to the seller, unless an appropriate adjustment therefor can be made under
paragraph (1)(E); and
(iv) the buyer and seller are not related, or
the buyer and seller are related but the transaction value is acceptable, for purposes of this
subsection, under subparagraph (B).
(B) The transaction value between a related
buyer and seller is acceptable for the purposes of
this subsection if an examination of the circumstances of the sale of the imported merchandise
indicates that the relationship between such
buyer and seller did not influence the price actually paid or payable; or if the transaction value
of the imported merchandise closely approximates—
(i) the transaction value of identical merchandise, or of similar merchandise, in sales
to unrelated buyers in the United States; or
(ii) the deductive value or computed value
for identical merchandise or similar merchandise;
but only if each value referred to in clause (i) or
(ii) that is used for comparison relates to merchandise that was exported to the United States
at or about the same time as the imported merchandise.
(C) In applying the values used for comparison
purposes under subparagraph (B), there shall be
taken into account differences with respect to
the sales involved (if such differences are based
on sufficient information whether supplied by
the buyer or otherwise available to the customs
officer concerned) in—

Page 136

(i) commercial levels;
(ii) quantity levels;
(iii) the costs, commissions, values, fees, and
proceeds described in paragraph (1); and
(iv) the costs incurred by the seller in sales
in which he and the buyer are not related that
are not incurred by the seller in sales in which
he and the buyer are related.
(3) The transaction value of imported merchandise does not include any of the following,
if identified separately from the price actually
paid or payable and from any cost or other item
referred to in paragraph (1):
(A) Any reasonable cost or charge that is incurred for—
(i) the construction, erection, assembly, or
maintenance of, or the technical assistance
provided with respect to, the merchandise
after its importation into the United States;
or
(ii) the transportation of the merchandise
after such importation.
(B) The customs duties and other Federal
taxes currently payable on the imported merchandise by reason of its importation, and any
Federal excise tax on, or measured by the
value of, such merchandise for which vendors
in the United States are ordinarily liable.
(4) For purposes of this subsection—
(A) The term ‘‘price actually paid or payable’’ means the total payment (whether direct or indirect, and exclusive of any costs,
charges, or expenses incurred for transportation, insurance, and related services incident to the international shipment of the merchandise from the country of exportation to
the place of importation in the United States)
made, or to be made, for imported merchandise by the buyer to, or for the benefit of, the
seller.
(B) Any rebate of, or other decrease in, the
price actually paid or payable that is made or
otherwise effected between the buyer and seller after the date of the importation of the
merchandise into the United States shall be
disregarded in determining the transaction
value under paragraph (1).
(c) Transaction value of identical merchandise
and similar merchandise
(1) The transaction value of identical merchandise, or of similar merchandise, is the
transaction value (acceptable as the appraised
value for purposes of this chapter under subsection (b) but adjusted under paragraph (2) of
this subsection) of imported merchandise that
is—
(A) with respect to the merchandise being
appraised, either identical merchandise or
similar merchandise, as the case may be; and
(B) exported to the United States at or about
the time that the merchandise being appraised
is exported to the United States.
(2) Transaction values determined under this
subsection shall be based on sales of identical
merchandise or similar merchandise, as the case
may be, at the same commercial level and in
substantially the same quantity as the sales of
the merchandise being appraised. If no such sale
is found, sales of identical merchandise or simi-

Page 137

TITLE 19—CUSTOMS DUTIES

lar merchandise at either a different commercial level or in different quantities, or both,
shall be used, but adjusted to take account of
any such difference. Any adjustment made
under this paragraph shall be based on sufficient
information. If in applying this paragraph with
respect to any imported merchandise, two or
more transaction values for identical merchandise, or for similar merchandise, are determined,
such imported merchandise shall be appraised
on the basis of the lower or lowest of such values.
(d) Deductive value
(1) For purposes of this subsection, the term
‘‘merchandise concerned’’ means the merchandise being appraised, identical merchandise, or
similar merchandise.
(2)(A) The deductive value of the merchandise
being appraised is whichever of the following
prices (as adjusted under paragraph (3)) is appropriate depending upon when and in what condition the merchandise concerned is sold in the
United States:
(i) If the merchandise concerned is sold in
the condition as imported at or about the date
of importation of the merchandise being appraised, the price is the unit price at which
the merchandise concerned is sold in the
greatest aggregate quantity at or about such
date.
(ii) If the merchandise concerned is sold in
the condition as imported but not sold at or
about the date of importation of the merchandise being appraised, the price is the unit price
at which the merchandise concerned is sold in
the greatest aggregate quantity after the date
of importation of the merchandise being appraised but before the close of the 90th day
after the date of such importation.
(iii) If the merchandise concerned was not
sold in the condition as imported and not sold
before the close of the 90th day after the date
of importation of the merchandise being appraised, the price is the unit price at which
the merchandise being appraised, after further
processing, is sold in the greatest aggregate
quantity before the 180th day after the date of
such importation. This clause shall apply to
appraisement of merchandise only if the importer so elects and notifies the customs officer concerned of that election within such
time as shall be prescribed by the Secretary.
(B) For purposes of subparagraph (A), the unit
price at which merchandise is sold in the greatest aggregate quantity is the unit price at which
such merchandise is sold to unrelated persons,
at the first commercial level after importation
(in cases to which subparagraph (A)(i) or (ii) applies) or after further processing (in cases to
which subparagraph (A)(iii) applies) at which
such sales take place, in a total volume that is
(i) greater than the total volume sold at any
other unit price, and (ii) sufficient to establish
the unit price.
(3)(A) the price determined under paragraph
(2) shall be reduced by an amount equal to—
(i) any commission usually paid or agreed to
be paid, or the addition usually made for profit and general expenses, in connection with
sales in the United States of imported mer-

§ 1401a

chandise that is of the same class or kind, regardless of the country of exportation, as the
merchandise concerned;
(ii) the actual costs and associated costs of
transportation and insurance incurred with respect to international shipments of the merchandise concerned from the country of exportation to the United States;
(iii) the usual costs and associated costs of
transportation and insurance incurred with respect to shipments of such merchandise from
the place of importation to the place of delivery in the United States, if such costs are not
included as a general expense under clause (i);
(iv) the customs duties and other Federal
taxes currently payable on the merchandise
concerned by reason of its importation, and
any Federal excise tax on, or measured by the
value of, such merchandise for which vendors
in the United States are ordinarily liable; and
(v) (but only in the case of a price determined under paragraph (2)(A)(iii)) the value
added by the processing of the merchandise
after importation to the extent that the value
is based on sufficient information relating to
cost of such processing.
(B) For purposes of applying paragraph (A)—
(i) the deduction made for profits and general expenses shall be based upon the importer’s profits and general expenses, unless such
profits and general expenses are inconsistent
with those reflected in sales in the United
States of imported merchandise of the same
class or kind, in which case the deduction
shall be based on the usual profit and general
expenses reflected in such sales, as determined
from sufficient information; and
(ii) any State or local tax imposed on the
importer with respect to the sale of imported
merchandise shall be treated as a general expense.
(C) The price determined under paragraph (2)
shall be increased (but only to the extent that
such costs are not otherwise included) by an
amount equal to the packing costs incurred by
the importer or the buyer, as the case may be,
with respect to the merchandise concerned.
(D) For purposes of determining the deductive
value of imported merchandise, any sale to a
person who supplies any assist for use in connection with the production or sale for export of the
merchandise concerned shall be disregarded.
(e) Computed value
(1) The computed value of imported merchandise is the sum of—
(A) the cost or value of the materials and
the fabrication and other processing of any
kind employed in the production of the imported merchandise;
(B) an amount for profit and general expenses equal to that usually reflected in sales
of merchandise of the same class or kind as
the imported merchandise that are made by
the producers in the country of exportation for
export to the United States;
(C) any assist, if its value is not included
under subparagraph (A) or (B); and
(D) the packing costs.
(2) For purposes of paragraph (1)—

§ 1401a

TITLE 19—CUSTOMS DUTIES

(A) the cost or value of materials under
paragraph (1)(A) shall not include the amount
of any internal tax imposed by the country of
exportation that is directly applicable to the
materials or their disposition if the tax is remitted or refunded upon the exportation of the
merchandise in the production of which the
materials were used; and
(B) the amount for profit and general expenses under paragraph (1)(B) shall be based
upon the producer’s profits and expenses, unless the producer’s profits and expenses are inconsistent with those usually reflected in
sales of merchandise of the same class or kind
as the imported merchandise that are made by
producers in the country of exportation for export to the United States, in which case the
amount under paragraph (1)(B) shall be based
on the usual profit and general expenses of
such producers in such sales, as determined
from sufficient information.
(f) Value if other values cannot be determined or
used
(1) If the value of imported merchandise cannot be determined, or otherwise used for the
purposes of this chapter, under subsections (b)
through (e), the merchandise shall be appraised
for the purposes of this chapter on the basis of
a value that is derived from the methods set
forth in such subsections, with such methods
being reasonably adjusted to the extent necessary to arrive at a value.
(2) Imported merchandise may not be appraised, for the purposes of this chapter, on the
basis of—
(A) the selling price in the United States of
merchandise produced in the United States;
(B) a system that provides for the appraisement of imported merchandise at the higher of
two alternative values;
(C) the price of merchandise in the domestic
market of the country of exportation;
(D) a cost of production, other than a value
determined under subsection (e) for merchandise that is identical merchandise or similar
merchandise to the merchandise being appraised;
(E) the price of merchandise for export to a
country other than the United States;
(F) minimum values for appraisement; or
(G) arbitrary or fictitious values.
This paragraph shall not apply with respect to
the ascertainment, determination, or estimation
of foreign market value or United States price
under subtitle IV of this chapter.
(g) Special rules
(1) For purposes of this section, the persons
specified in any of the following subparagraphs
shall be treated as persons who are related:
(A) Members of the same family, including
brothers and sisters (whether by whole or half
blood), spouse, ancestors, and lineal descendants.
(B) Any officer or director of an organization
and such organization.
(C) An officer or director of an organization
and an officer or director of another organization, if each such individual is also an officer
or director in the other organization.

Page 138

(D) Partners.
(E) Employer and employee.
(F) Any person directly or indirectly owning, controlling, or holding with power to
vote, 5 percent or more of the outstanding voting stock or shares of any organization and
such organization.
(G) Two or more persons directly or indirectly controlling, controlled by, or under
common control with, any person.
(2) For purposes of this section, merchandise
(including, but not limited to, identical merchandise and similar merchandise) shall be
treated as being of the same class or kind as
other merchandise if it is within a group or
range of merchandise produced by a particular
industry or industry sector.
(3) For purposes of this section, information
that is submitted by an importer, buyer, or producer in regard to the appraisement of merchandise may not be rejected by the customs officer
concerned on the basis of the accounting method
by which that information was prepared, if the
preparation was in accordance with generally
accepted accounting principles. The term ‘‘generally accepted accounting principles’’ refers to
any generally recognized consensus or substantial authoritative support regarding—
(A) which economic resources and obligations should be recorded as assets and liabilities;
(B) which changes in assets and liabilities
should be recorded;
(C) how the assets and liabilities and
changes in them should be measured;
(D) what information should be disclosed
and how it should be disclosed; and
(E) which financial statements should be
prepared.
The applicability of a particular set of generally
accepted accounting principles will depend upon
the basis on which the value of the merchandise
is sought to be established.
(h) Definitions
As used in this section—
(1)(A) The term ‘‘assist’’ means any of the
following if supplied directly or indirectly, and
free of charge or at reduced cost, by the buyer
of imported merchandise for use in connection
with the production or the sale for export to
the United States of the merchandise:
(i) Materials, components, parts, and similar items incorporated in the imported merchandise.
(ii) Tools, dies, molds, and similar items
used in the production of the imported merchandise.
(iii) Merchandise consumed in the production of the imported merchandise.
(iv) Engineering, development, artwork,
design work, and plans and sketches that are
undertaken elsewhere than in the United
States and are necessary for the production
of the imported merchandise.
(B) No service or work to which subparagraph (A)(iv) applies shall be treated as an assist for purposes of this section if such service
or work—
(i) is performed by an individual who is
domiciled within the United States;

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§ 1401a

TITLE 19—CUSTOMS DUTIES

(ii) is performed by that individual while
he is acting as an employee or agent of the
buyer of the imported merchandise; and
(iii) is incidental to other engineering, development, artwork, design work, or plans or
sketches that are undertaken within the
United States.
(C) For purposes of this section, the following apply in determining the value of assists
described in subparagraph (A)(iv):
(i) The value of an assist that is available
in the public domain is the cost of obtaining
copies of the assist.
(ii) If the production of an assist occurred
in the United States and one or more foreign
countries, the value of the assist is the value
thereof that is added outside the United
States.
(2) The term ‘‘identical merchandise’’
means—
(A) merchandise that is identical in all respects to, and was produced in the same
country and by the same person as, the merchandise being appraised; or
(B) if merchandise meeting the requirements under subparagraph (A) cannot be
found (or for purposes of applying subsection
(b)(2)(B)(i), regardless of whether merchandise meeting such requirements can be
found), merchandise that is identical in all
respects to, and was produced in the same
country as, but not produced by the same
person as, the merchandise being appraised.
Such term does not include merchandise that
incorporates or reflects any engineering, development, artwork, design work, or plan or
sketch that—
(I) was supplied free or at reduced cost by
the buyer of the merchandise for use in connection with the production or the sale for
export to the United States of the merchandise; and
(II) is not an assist because undertaken
within the United States.
(3) The term ‘‘packing costs’’ means the cost
of all containers and coverings of whatever nature and of packing, whether for labor or materials, used in placing merchandise in condition, packed ready for shipment to the United
States.
(4) The term ‘‘similar merchandise’’ means—
(A) merchandise that—
(i) was produced in the same country and
by the same person as the merchandise
being appraised,
(ii) is like the merchandise being appraised in characteristics and component
material, and
(iii) is commercially interchangeable
with the merchandise being appraised; or
(B) if merchandise meeting the requirements under subparagraph (A) cannot be
found (or for purposes of applying subsection
(b)(2)(B)(i), regardless of whether merchandise meeting such requirements can be
found), merchandise that—
(i) was produced in the same country as,
but not produced by the same person as,
the merchandise being appraised, and

(ii) meets the requirement set forth in
subparagraph (A)(ii) and (iii).
Such term does not include merchandise that
incorporates or reflects any engineering, development, artwork, design work, or plan or
sketch that—
(I) was supplied free or at reduced cost by
the buyer of the merchandise for use in connection with the production or the sale for
export to the United States of the merchandise; and
(II) is not an assist because undertaken
within the United States.
(5) The term ‘‘sufficient information’’, when
required under this section for determining—
(A) any amount—
(i) added under subsection (b)(1) to the
price actually paid or payable,
(ii) deducted under subsection (d)(3) as
profit or general expense or value from
further processing, or
(iii) added under subsection (e)(2) as profit or general expense;
(B) any difference taken into account for
purposes of subsection (b)(2)(C); or
(C) any adjustment made under subsection
(c)(2);
means information that establishes the accuracy of such amount, difference, or adjustment.
(June 17, 1930, ch. 497, title IV, § 402, as added
Aug. 2, 1956, ch. 887, § 2(a), 70 Stat. 943; amended
Pub. L. 96–39, title II, § 201(a), July 26, 1979, 93
Stat. 194; Pub. L. 96–490, § 2, Dec. 2, 1980, 94 Stat.
2556.)
AMENDMENTS
1980—Subsec. (b)(2)(B). Pub. L. 96–490 amended par.
(B) generally, omitting cl. (iii) which provided that
‘‘the transaction value determined under this subsection in sales to unrelated buyers of merchandise, for
exportation to the United States, that is identical in
all respects to the imported merchandise but was not
produced in the country in which the imported merchandise was produced’’, and omitting the provision relating to cl. (iii) which provided that ‘‘No two sales to
unrelated buyers may be used for comparison for purposes of clause (iii) unless the sellers are unrelated.’’
1979—Pub. L. 96–39 completely revised statutory
standards for appraising the value of imported merchandise to conform to Customs Valuation Agreement,
incorporating, as part of that revision, a new format of
five methods of determining customs value in subsecs.
(b) through (f), a group of special rules in subsec. (g),
and definition of terms in subsec. (h).
EFFECTIVE DATE OF 1980 AMENDMENT
Pub. L. 96–490, § 2, Dec. 2, 1980, 94 Stat. 2556, provided
in part that the amendment made by that section is
‘‘effective on the latest of—
‘‘(1) the date on which the amendments made by
title II of the Trade Agreements Act of 1979 (except
the amendments made by section 223(b)) take effect
[July 1, 1980],
‘‘(2) the date on which the President accepts the
Protocol [to the Agreement on Implementation of Article VII of the General Agreement on Tariffs and
Trade] for the United States [Dec. 30, 1980], or
‘‘(3) the date on which the President determines
that the European Economic Community has implemented the Protocol under its laws [Jan. 1, 1981],
and effective with respect to merchandise exported to
the United States on or after that date’’.

§ 1401a

TITLE 19—CUSTOMS DUTIES

[For delegation of authority of the President to make
the determinations required by pars. (1) to (3), above, to
the United States Trade Representative, see Memorandum of President of the United States, Dec. 17, 1980, 45
F.R. 83467.]
[For determination of the United States Trade Representative that the conditions of pars. (1) to (3), above,
were satisfied effective on Jan. 1, 1981, see Determination of United States Trade Representative, 46 F.R.
1073.]
EFFECTIVE DATE OF 1979 AMENDMENT; TRANSITION TO
NEW VALUATION STANDARDS
Pub. L. 96–39, title II, § 204, July 26, 1979, 93 Stat. 202,
provided that:
‘‘(a) EFFECTIVE DATE OF AMENDMENTS.—
‘‘(1) IN GENERAL.—Except as provided in paragraph
(2), the amendments made by this title [amending the
Tariff Schedules of the United States (see Publication of Tariff Schedules note under section 1202 of
this title), sections 1332, 1336, 1351, 1401a, 1500, and 2481
of this title, and section 993 of Title 26, Internal Revenue Code, repealing section 1402 of this title, and enacting provisions set out as notes under sections 1202,
1401a, and 2111 of this title] (except the amendments
made by section 223(b) [amending schedule 7, part 1,
subpart A of the Tariff Schedules of the United
States] shall take effect on—
‘‘(A) January 1, 1981, if the Agreement enters into
force with respect to the United States by that
date; or
‘‘(B) if subparagraph (A) does not apply, that date
after January 1, 1981, on which the Agreement enters into such force;
and shall apply with respect to merchandise that is
exported to the United States on or after whichever
of such dates applies.
‘‘(2) EARLIER EFFECTIVE DATE UNDER CERTAIN CIRCUMSTANCES.—If the President determines before January 1, 1981, that—
‘‘(A) the European Economic Community has accepted the obligations of the Agreement with respect to the United States; and
‘‘(B) each of the member states of the European
Economic Community has implemented the Agreement under its laws;
the President shall by proclamation announce such
determination and the amendments made by this
title (except the amendments made by section 223(b)
[amending schedule 7, part 1, subpart A of the Tariff
Schedules of the United States] shall take effect on
the date specified in the proclamation [July 1, 1980]
(but not before July 1, 1980) and shall apply with respect to merchandise that is exported to the United
States on or after such date; except that unless the
Agreement enters into force with respect to the
United States by January 1, 1981, all provisions of law
that were amended by such amendments are revived
(as in effect on the day before such amendments took
effect) on January 1, 1981, and such provisions—
‘‘(i) shall remain in effect until the date on which
the Agreement enters into force with respect to the
United States (and on such date the amendments
made by this title (except the amendments made by
section 223(b) [amending schedule 7, part 1, subpart
A of the Tariff Schedules of the United States]) are
revived and shall apply with respect to merchandise
exported to the United States on or after such
date); and
‘‘(ii) shall apply with respect to merchandise exported to the United States on or after January 1,
1981, and before the date on which the Agreement
enters into such force.
‘‘(b) APPLICATION OF OLD LAW VALUATION STANDARDS.—For purposes of the administration of the customs laws, all merchandise (other than merchandise to
which subsections (a) and (c) apply) shall be appraised
on the same basis, and in the same manner, as if the
amendments made by this title had not been enacted.
‘‘(c) SPECIAL TREATMENT FOR CERTAIN RUBBER FOOTWEAR.—The amendments made by section 223(b)

Page 140

[amending schedule 7, part 1, subpart A of the Tariff
Schedules of the United States] shall take effect July
1, 1981, or, if later, the date on which the Agreement enters into force with respect to the United States, and
shall apply, together with the other amendments made
by this title, to rubber footwear exported to the United
States on or after such date. For purposes of the administration of the customs laws, all rubber footwear
(other than rubber footwear to which the preceding
sentence applies) shall be appraised on the same basis,
and in the same manner, as if the amendments made by
this title had not been enacted.
‘‘(d) DEFINITION.—For purposes of this section, the
term ‘rubber footwear’ means articles described in item
700.60 of the Tariff Schedules of the United States (as
in effect on the day before the day on which the amendments made by section 223(b) [amending schedule 7,
part 1, subpart A of the Tariff Schedules of the United
States] take effect).’’
[For Presidential proclamation specifying in accordance with subsec. (a)(2), above, that the amendments by
title II of Pub. L. 96–39 are effective July 1, 1980, see
sections 5(b) and 2(a) of Proc. No. 4768, June 28, 1980, 45
F.R. 45136, 45137, set out as a note under section 2111 of
this title.]
EFFECTIVE DATE
Act Aug. 2, 1956, ch. 887, § 8, 70 Stat. 949, provided
that: ‘‘This Act [enacting this section and provisions
set out in notes under this section and sections 2, 160,
1351, and 1402 of this title, amending sections 1001, 1402,
1500, and 1583 of this title, and sections 372 and 711 of
former Title 31, Money and Finance, and repealing sections 12 to 18, 21 to 24, 26 to 28, 30, 40, 53 to 57, 59, 61,
62, 67, 376, 379, 390, 494, 526, 541, 542, 549, and 579 of this
title] shall be effective on and after the day following
the date of its enactment [Aug. 2, 1956], except that section 2 [enacting this section and provisions set out in
note under section 1351 of this title, and amending sections 1001, 1336, and 1402 of this title] shall be effective
only as to articles entered, or withdrawn from warehouse, for consumption on or after the thirtieth day
following the publication of the final list provided for
in section 6(a) of this Act [set out in note under section
1402 of this title], and section 3 [amending section 372
of former Title 31] shall be effective as to entries filed
on or after the thirtieth day following the date of enactment of this Act [Aug. 2, 1956].’’
PRESIDENTIAL REPORT TO CONGRESS ON OPERATION OF
AGREEMENT ON IMPLEMENTATION OF ARTICLE VII OF
THE GENERAL AGREEMENT ON TARIFFS AND TRADE
OVER 2-YEAR PERIOD
Pub. L. 96–39, title II, § 203, July 26, 1979, 93 Stat. 202,
provided that: ‘‘As soon as practicable after the close of
the 2-year period beginning on the date on which the
amendments made by this title (other than section
223(b), relating to certain rubber footwear) take effect
[see Effective Date of 1979 Amendment note set out
above], the President shall prepare and submit to Congress a report containing an evaluation of the operation of the Agreement on Implementation of Article
VII of the General Agreement on Tariffs and Trade approved under section 2(a) [section 2503(a) of this title]
(hereinafter in this subtitle referred to as the ‘Agreement’), both domestically and internationally, during
that period.’’
LIST OF ARTICLES TO BE VALUED; PRELIMINARY LIST;
ADDITIONS; FINAL LIST; TRANSMITTAL TO CONGRESSIONAL COMMITTEES
Act Aug. 2, 1956, ch. 887, § 6, 70 Stat. 948, provided
that:
‘‘(a) The Secretary of the Treasury shall determine
and make public a list of the articles which shall be
valued in accordance with section 402a, Tariff Act of
1930, as amended by this Act [former section 1402 of this
title], as follows:
‘‘As soon as practicable after the enactment of this
Act [Aug. 2, 1956] the Secretary shall make public a

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TITLE 19—CUSTOMS DUTIES

preliminary list of the imported articles which he shall
have determined, after such investigation as he deems
necessary, would have been appraised in accordance
with section 402 of the Tariff Act of 1930, as amended by
this Act [this section], at average values for each article which are 95 (or less) per centum of the average values at which such article was actually appraised during
the fiscal year 1954. If within sixty days after the publication of such preliminary list any manufacturer, producer, or wholesaler in the United States presents to
the Secretary his reason for belief that any imported
articles not specified in such list and like or similar to
articles manufactured, produced, or sold at wholesale
by him would have been appraised in accordance with
such section 402 [section 1401a of this title] at average
values which are 95 (or less) per centum of the average
values at which they were or would have been appraised
under section 402a, Tariff Act of 1930, as amended by
this Act, the Secretary shall cause such investigation
of the matter to be made as he deems necessary. If in
the opinion of the Secretary the reason for belief is
substantiated by the investigation, the articles involved shall be added to the preliminary list and such
list, including any additions so made thereto, shall be
published as a final list. Every article so specified in
the final list which is entered, or withdrawn from warehouse, for consumption on or after the thirtieth day
following the date of publication of the final list shall
be appraised in accordance with the provisions of section 402a, Tariff Act of 1930, as amended by this Act.
‘‘(b) The final list published in accordance with the
provisions of subsection (a), together with explanatory
data, shall be transmitted promptly to the chairmen of
the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate.’’

§ 1402. Repealed. Pub. L. 96–39, title II, § 201(b),
July 26, 1979, 93 Stat. 201
Section, acts June 17, 1930, ch. 497, title IV, § 402a, formerly § 402, 46 Stat. 708; June 25, 1938, ch. 679, § 8, 52
Stat. 1081, renumbered and amended Aug. 2, 1956, ch.
887, § 2(a), (f), 70 Stat. 943, 946; June 2, 1970, Pub. L.
91–271, title III, § 301(d), 84 Stat. 288, provided an alternative basis for valuation of articles designated by the
Secretary of Treasury as provided for by act Aug. 2,
1956, ch. 887, § 6(a), 70 Stat. 948, as either the foreign
value or the export value, whichever is higher, or if the
appropriate customs officer determines that neither
the foreign value nor the export value can be satisfactorily ascertained, then the United States value, or if
the appropriate customs officer determines that neither the foreign value, the export value, nor the United
States value can be satisfactorily ascertained, then the
cost of production, or in the case of an article with respect to which there is in effect under section 1336 of
this title a rate of duty based upon the American selling price of a domestic article, then the American selling price of such article, defined foreign value, export
value, United States value, cost of production, and
American selling price, and provided for review of the
decision of the appropriate customs officer.
Provisions similar to those of this section were contained in act Oct. 3, 1913, ch. 16, § III, L and R, 38 Stat.
185, 189, and in act May 27, 1921, ch. 14, title III,
§§ 301–304, 42 Stat. 15, 16, all of which were superseded by
act Sept. 21, 1922, ch. 356, title IV, § 402, 42 Stat. 949, and
were repealed by section 643 thereof. Section 402 of the
1922 act was superseded by section 402 of act June 17,
1930, comprising this section, and repealed by section
651(a)(1) of the 1930 act.
Earlier provisions on the subject were contained in
R.S. §§ 2905–2907, and 2952, prior to repeal by act June 10,
1890, ch. 407, § 29, 26 Stat. 141; and in act June 10, 1890,
ch. 407, §§ 11 and 19, 26 Stat. 136, 139, as amended by act
July 24, 1897, ch. 11, § 32, 30 Stat. 211, and act Aug. 5,
1909, ch. 6, § 28, 36 Stat. 97, 101, prior to repeal by act
Oct. 3, 1913, ch. 16, § IV, S, 38 Stat. 201.
R.S. § 2906, requiring the collector to cause the actual
market value, or wholesale price at the period of expor-

§ 1411

tation, to be appraised, and providing that such appraised value should be considered the value upon
which duty should be assessed, and R.S. § 2913, relative
to the appraisement of gloves protected by trademark,
were repealed by section 642 of the act of Sept. 21, 1922,
ch. 356, title IV, § 643, 42 Stat. 989.
EFFECTIVE DATE OF REPEAL
Repeal effective July 1, 1980, see section 204(a)(2) of
Pub. L. 96–39, set out as an Effective Date of 1979
Amendment note under section 1401a of this title.
SUBPART B—NATIONAL CUSTOMS AUTOMATION
PROGRAM

§ 1411. National Customs Automation Program
(a) Establishment
The Secretary shall establish the National
Customs Automation Program (hereinafter in
this subpart referred to as the ‘‘Program’’)
which shall be an automated and electronic system for processing commercial importations and
shall include the following existing and planned
components:
(1) Existing components:
(A) The electronic entry of merchandise.
(B) The electronic entry summary of required information.
(C) The electronic transmission of invoice
information.
(D) The electronic transmission of manifest information.
(E) Electronic payments of duties, fees,
and taxes.
(F) The electronic status of liquidation
and reliquidation.
(G) The electronic selection of high risk
entries for examination (cargo selectivity
and entry summary selectivity).
(2) Planned components:
(A) The electronic filing and status of protests.
(B) The electronic filing (including remote
filing under section 1414 of this title) of
entry information with the Customs Service
at any location.
(C) The electronic filing of import activity
summary statements and reconciliation.
(D) The electronic filing of bonds.
(E) The electronic penalty process.
(F) The electronic filing of drawback
claims, records, or entries.
(G) Any other component initiated by the
Customs Service to carry out the goals of
this subpart.
(b) Participation in Program
The Secretary shall by regulation prescribe
the eligibility criteria for participation in the
Program. The Secretary may, by regulation, require the electronic submission of information
described in subsection (a) or any other information required to be submitted to the Customs
Service separately pursuant to this subpart.
(c) Foreign-trade zones
Not later than January 1, 2000, the Secretary
shall provide for the inclusion of commercial
importation data from foreign-trade zones under
the Program.

§ 1411

TITLE 19—CUSTOMS DUTIES

(d) International Trade Data System
(1) Establishment
(A) In general
The Secretary of the Treasury (in this subsection, referred to as the ‘‘Secretary’’) shall
oversee the establishment of an electronic
trade data interchange system to be known
as the ‘‘International Trade Data System’’
(ITDS). The ITDS shall be implemented not
later than the date that the Automated
Commercial Environment (commonly referred to as ‘‘ACE’’) is fully implemented.
(B) Purpose
The purpose of the ITDS is to eliminate redundant information requirements, to efficiently regulate the flow of commerce, and
to effectively enforce laws and regulations
relating to international trade, by establishing a single portal system, operated by the
United States Customs and Border Protection, for the collection and distribution of
standard electronic import and export data
required by all participating Federal agencies.
(C) Participation
(i) In general
All Federal agencies that require documentation for clearing or licensing the importation and exportation of cargo shall
participate in the ITDS.
(ii) Waiver
The Director of the Office of Management and Budget may waive, in whole or
in part, the requirement for participation
for any Federal agency based on the vital
national interest of the United States.
(D) Consultation
The Secretary shall consult with and assist the United States Customs and Border
Protection and other agencies in the transition from paper to electronic format for the
submission, issuance, and storage of documents relating to data required to enter
cargo into the United States. In so doing,
the Secretary shall also consult with private
sector stakeholders, including the Commercial Operations Advisory Committee, in developing uniform data submission requirements, procedures, and schedules, for the
ITDS.
(E) Coordination
The Secretary shall be responsible for coordinating the operation of the ITDS among
the participating agencies and the office
within the United States Customs and Border Protection that is responsible for maintaining the ITDS.
(2) Data elements
(A) In general
The Interagency Steering Committee (established under paragraph (3)) shall, in consultation with the agencies participating in
the ITDS, define the standard set of data
elements to be collected, stored, and shared
in the ITDS, consistent with laws applicable

Page 142

to the collection and protection of import
and export information. The Interagency
Steering Committee shall periodically review the data elements in order to update
the standard set of data elements, as necessary.
(B) Commitments and obligations
The Interagency Steering Committee shall
ensure that the ITDS data requirements are
compatible with the commitments and obligations of the United States as a member of
the World Customs Organization (WCO) and
the World Trade Organization (WTO) for the
entry and movement of cargo.
(3) Interagency Steering Committee
There is established an Interagency Steering
Committee (in this section, referred to as the
‘‘Committee’’). The members of the Committee shall include the Secretary (who shall
serve as the chairperson of the Committee),
the Director of the Office of Management and
Budget, and the head of each agency participating in the ITDS. The Committee shall assist the Secretary in overseeing the implementation of, and participation in, the ITDS.
(4) Information technology infrastructure
(A) In general
The Secretary shall work with the head of
each agency participating in the ITDS and
the Interagency Steering Committee to ensure that each agency—
(i) develops and maintains the necessary
information technology infrastructure to
support the operation of the ITDS and to
submit all data to the ITDS electronically;
(ii) enters into a memorandum of understanding, or takes such other action as is
necessary, to provide for the information
sharing between the agency and U.S. Customs and Border Protection necessary for
the operation and maintenance of the
ITDS;
(iii) not later than June 30, 2016, identifies and transmits to the Commissioner of
U.S. Customs and Border Protection the
admissibility criteria and data elements
required by the agency to authorize the release of cargo by U.S. Customs and Border
Protection for incorporation into the operational functionality of the Automated
Commercial Environment computer system authorized under section 58c(f)(4) of
this title; and
(iv) not later than December 31, 2016, utilizes the ITDS as the primary means of receiving from users the standard set of data
and other relevant documentation, exclusive of applications for permits, licenses,
or certifications required for the release of
imported cargo and clearance of cargo for
export.
(B) Rule of construction
Nothing in this paragraph shall be construed to require any action to be taken that
would compromise an ongoing law enforcement investigation or would compromise national security.

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TITLE 19—CUSTOMS DUTIES

(5) Report
The President shall submit a report before
the end of each fiscal year to the Committee
on Finance of the Senate and the Committee
on Ways and Means of the House of Representatives. Each report shall include information
on—
(A) the status of the ITDS implementation;
(B) the extent of participation in the ITDS
by Federal agencies;
(C) the remaining barriers to any agency’s
participation;
(D) the consistency of the ITDS with applicable standards established by the World
Customs Organization and the World Trade
Organization;
(E) recommendations for technological and
other improvements to the ITDS; and
(F) the status of the development, implementation, and management of the Automated Commercial Environment within the
United States Customs and Border Protection.
(6) Sense of Congress
It is the sense of Congress that agency participation in the ITDS is an important priority of the Federal Government and that the
Secretary shall coordinate the operation of
the ITDS closely among the participating
agencies and the office within the United
States Customs and Border Protection that is
responsible for maintaining the ITDS.
(7) Construction
Nothing in this section shall be construed as
amending or modifying subsection (g) of section 301 of title 13.
(8) Definition
The term ‘‘Commercial Operations Advisory
Committee’’ means the Advisory Committee
established pursuant to section 4316 of this
title or any successor committee.
(June 17, 1930, ch. 497, title IV, § 411, as added
Pub. L. 103–182, title VI, § 631(2), Dec. 8, 1993, 107
Stat. 2188; amended Pub. L. 106–36, title II, § 2405,
June 25, 1999, 113 Stat. 169; Pub. L. 107–210, div.
A, title III, § 338, Aug. 6, 2002, 116 Stat. 980; Pub.
L. 109–347, title IV, § 405, Oct. 13, 2006, 120 Stat.
1929; Pub. L. 114–125, title I, § 107, Feb. 24, 2016,
130 Stat. 135.)
AMENDMENTS
2016—Subsec. (d)(4) to (8). Pub. L. 114–125 added par.
(4), redesignated former pars. (4) to (7) as (5) to (8), respectively, and, in par. (8), substituted ‘‘section 4316 of
this title’’ for ‘‘section 9503(c) of the Omnibus Budget
Reconciliation Act of 1987 (19 U.S.C. 2071 note)’’.
2006—Subsec. (d). Pub. L. 109–347 added subsec. (d).
2002—Subsec. (b). Pub. L. 107–210 inserted second sentence and struck out former second sentence which
read as follows: ‘‘Participation in the Program is voluntary.’’
1999—Subsec. (c). Pub. L. 106–36 added subsec. (c).
EFFECTIVE DATE OF 2002 AMENDMENT
Amendment by Pub. L. 107–210 applicable to petitions
for certification filed under part 2 or 3 of subchapter II
of chapter 12 of this title on or after the date that is 90
days after Aug. 6, 2002, except as otherwise provided,
see section 151 of Pub. L. 107–210, set out as a note preceding section 2271 of this title.

§ 1411

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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.
EX. ORD. NO. 13659. STREAMLINING THE EXPORT/IMPORT
PROCESS FOR AMERICA’S BUSINESSES
Ex. Ord. No. 13659, Feb. 19, 2014, 79 F.R. 10657, provided:
By the authority vested in me as President by the
Constitution and the laws of the United States of
America, and in order to reduce supply chain barriers
to commerce while continuing to protect our national
security, public health and safety, the environment,
and natural resources, it is hereby ordered as follows:
SECTION 1. Policy. The United States is the world’s
largest economy and the largest trading Nation. Trade
is critical to the Nation’s prosperity—fueling economic
growth, supporting good jobs at home, raising living
standards, and helping Americans provide for their
families with affordable goods and services. It is the
policy of the United States to promote commerce
through the effective implementation of an ambitious
21st century trade agenda and vigorous enforcement of
our Nation’s laws relating to trade, security, public
health and safety, the environment, and natural resources. In support of these goals, and to ensure that
our Nation is well-positioned to compete in an open,
fair, and growing world economy, the Federal Government must increase efforts to improve the technologies, policies, and other controls governing the
movement of goods across our national borders.
In particular, we must increase efforts to complete
the development of efficient and cost-effective trade
processing infrastructure, such as the International
Trade Data System (ITDS), to modernize and simplify
the way that executive departments and agencies
(agencies) interact with traders. We must also improve
the broader trade environment through the development of innovative policies and operational processes
that promote effective application of regulatory controls, collaborative arrangements with stakeholders,
and a reduction of unnecessary procedural requirements that add costs to both agencies and industry and
undermine our Nation’s economic competitiveness. By
demonstrating our commitment to utilizing technology, coordinating government processes, fulfilling
international obligations, and embracing innovative
approaches to promote new opportunities for trade facilitation in the 21st century, we can lead by example
and partner with other countries willing to adopt similar programs. This will encourage compliance with applicable laws and, more broadly, result in a more prosperous, safe, secure, and sustainable trading environment for all.
SEC. 2. Policy Coordination. Policy coordination, guidance, dispute resolution, and periodic reviews for the
functions and programs set forth in this order shall be
provided through the interagency process established
in Presidential Policy Directive–1 of February 13, 2009
(Organization of the National Security Council System), or any successor.
SEC. 3. International Trade Data System. The ITDS, as
described in section 405 of the Security and Accountability for Every Port Act of 2006 (the ‘‘SAFE Port
Act’’) (Public Law 109–347), is an electronic information
exchange capability, or ‘‘single window,’’ through

§ 1411

TITLE 19—CUSTOMS DUTIES

which businesses will transmit data required by participating agencies for the importation or exportation
of cargo. To enhance Federal coordination associated
with the development of the ITDS and to provide necessary transparency to businesses, agencies, and other
potential users:
(a) by December 31, 2016, participating agencies shall
have capabilities, agreements, and other requirements
in place to utilize the ITDS and supporting systems,
such as the Automated Commercial Environment, as
the primary means of receiving from users the standard
set of data and other relevant documentation (exclusive of applications for permits, licenses, or certifications) required for the release of imported cargo and
clearance of cargo for export;
(b) by December 31, 2016, the Department of Homeland Security shall confirm to the Secretary of the
Treasury and the ITDS Board of Directors (Board),
which serves as the Interagency Steering Committee
established under section 405 of the SAFE Port Act,
that the ITDS has the operational capabilities to enable users to:
(i) transmit a harmonized set of import and export
data elements, to be collected, stored, and shared, via
a secure single window, to fulfill U.S. Government requirements for the release and clearance of goods; and
(ii) transition from paper-based requirements and
procedures to faster and more cost-effective electronic
submissions to, and communications with, agencies;
(c) the Board shall, in consultation with ITDS participating agencies, define the standard set of data elements to be collected, stored, and shared in the ITDS;
and continue to periodically review those data elements in order to update the standard set of data elements, as necessary;
(d) the Board shall continue to assist the Secretary of
the Treasury in overseeing the implementation of, and
participation in, the ITDS, including the establishment
of the ITDS capabilities and requirements associated
with the collection from users and distribution to relevant agencies of standard electronic import and export data; and
(e) the Board shall make publicly available a timeline
outlining the development and delivery of the secure
ITDS capabilities, as well as agency implementation
plans and schedules. Agencies shall take such steps as
are necessary to meet the timeline, including timely
completion of all appropriate agreements, including
memoranda of understanding, and other required documents that establish procedures and guidelines for the
secure exchange and safeguarding of data among agencies and, as appropriate, with other Federal Government entities.
SEC. 4. Establishment of the Border Interagency Executive Council. (a) There is established the Border Interagency Executive Council (BIEC), an interagency working group to be chaired by the Secretary of Homeland
Security or a senior-level designee from the Department. The BIEC shall also have a Vice Chair, selected
every 2 years from among the members of the BIEC by
a process determined by the members. The BIEC shall
develop policies and processes to enhance coordination
across customs, transport security, health and safety,
sanitary, conservation, trade, and phytosanitary agencies with border management authorities and responsibilities to measurably improve supply chain processes
and improve identification of illicit shipments.
(b) The Department of Homeland Security shall provide funding and administrative support for the BIEC,
to the extent permitted by law.
(c) In addition to the Chair and Vice Chair, the BIEC
shall include designated senior-level representatives
from agencies that provide approval before goods can
be imported and exported, including the Departments
of State, the Treasury, Defense, the Interior, Agriculture, Commerce, Health and Human Services, Transportation, and Homeland Security, the Environmental
Protection Agency, and other agencies with border
management interests or authorities, as determined by
the Chair and Vice Chair. The BIEC shall also include

Page 144

appropriate representatives from the Executive Office
of the President.
SEC. 5. Functions of the BIEC. The BIEC shall:
(a) develop common risk management principles and
methods to inform agency operations associated with
the review and release of cargo at the border and encourage compliance with applicable law;
(b) develop policies and processes to orchestrate, improve, and accelerate agency review of electronic trade
data transmitted through relevant systems and provide
coordinated and streamlined responses back to users to
facilitate trade and support and advance compliance
with applicable laws and international agreements, including (in coordination with, and as recommendations
to, the Board) policies and processes designed to assist
the Secretary of the Treasury, as appropriate, with activities related to the ITDS;
(c) identify opportunities to streamline Federal Government systems and reduce costs through the elimination of redundant capabilities or through enhanced
utilization of the Automated Commercial Environment
capabilities as a means of improving supply chain management processes;
(d) assess, in collaboration with the Board, the business need, feasibility, and potential benefits of developing or encouraging the private-sector development of
web-based interfaces to electronic data systems, including the ITDS, for individuals and small businesses;
(e) engage with and consider the advice of industry
and other relevant stakeholders regarding opportunities to improve supply chain management processes,
with the goal of promoting economic competitiveness
through enhanced trade facilitation and enforcement;
(f) encourage other countries to develop similar single window systems to facilitate the sharing of relevant
data, as appropriate, across governmental systems and
with trading partners; and
(g) assess, in consultation with the Department of the
Treasury, opportunities to facilitate electronic payment of duties, taxes, fees, and charges due at importation. The Federal Government endorses electronic payment of duties, taxes, fees, and charges due at importation, and currently allows payment electronically
through various systems.
SEC. 6. Regulatory Review. To support the Federal
Government’s rapid development of the ITDS that, to
the greatest extent possible, relies upon the collection,
exchange, and processing of electronic data, each agency that utilizes the ITDS shall:
(a) as part of the retrospective review report due to
the Office of Information and Regulatory Affairs
(OIRA) on July 14, 2014, pursuant to Executive Order
13610 of May 10, 2012 (Identifying and Reducing Regulatory Burdens), unless directed otherwise through subsequent guidance from OIRA, determine whether any
regulations should be modified to achieve the requirements set forth in this order; and
(b) promptly initiate rulemaking proceedings to implement necessary regulatory modifications identified
pursuant to subsection (a) of this section.
SEC. 7. Reports. (a) Within 180 days of the date of this
order, agencies with border management interests or
authorities shall report to the Board on their anticipated use of international standards for product classification and identification.
(b) By July 1, 2014, and every year thereafter until
July 2016, the BIEC, in consultation with the Board,
shall provide to the President, through the Assistant to
the President for Homeland Security and Counterterrorism, a report on the implementation of section 5
of this order.
SEC. 8. General Provisions. (a) Nothing in this order
shall be construed to impair or otherwise affect:
(i) the authority granted by law to an executive department, agency, or the head thereof; or
(ii) the functions of the Director of the Office of Management and Budget relating to budgetary, administrative, or legislative proposals.
(b) This order shall be implemented consistent with
applicable law, and subject to the availability of appropriations.

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(c) This order is not intended to, and does not, create
any right or benefit, substantive or procedural, enforceable at law or in equity by any party against the
United States, its departments, agencies, or entities,
its officers, employees, or agents, or any other person.
(d) Independent agencies are strongly encouraged to
comply with the requirements of this order.
BARACK OBAMA.
DELEGATION OF AUTHORITY FOR DRAFTING AND SUBMISSION OF THE INTERNATIONAL TRADE DATA SYSTEM ANNUAL REPORT TO THE CONGRESS
Memorandum of President of the United States, Oct.
20, 2015, 80 F.R. 64305, provided:
Memorandum for the Secretary of Homeland Security
By the authority vested in me as President by the
Constitution and the laws of the United States of
America, including section 301 of title 3, United States
Code, I hereby delegate to you the reporting function
conferred upon the President by section 405 of the
SAFE Port Act of 2006, Public Law 109–347.
You are authorized and directed to publish this
memorandum in the Federal Register.
BARACK OBAMA.

§ 1412. Program goals
The goals of the Program are to ensure that
all regulations and rulings that are administered or enforced by the Customs Service are administered and enforced in a manner that—
(1) is uniform and consistent;
(2) is as minimally intrusive upon the normal flow of business activity as practicable;
and
(3) improves compliance.
(June 17, 1930, ch. 497, title IV, § 412, as added
Pub. L. 103–182, title VI, § 631(2), Dec. 8, 1993, 107
Stat. 2189.)
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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.

§ 1413. Implementation and evaluation of Program
(a) Overall Program plan
(1) In general
Before the 180th day after December 8, 1993,
the Secretary shall develop and transmit to
the Committees an overall plan for the Program. The overall Program plan shall set
forth—
(A) a general description of the ultimate
configuration of the Program;
(B) a description of each of the existing
components of the Program listed in section
1411(a)(1) of this title; and
(C) estimates regarding the stages on
which planned components of the Program

§ 1413

listed in section 1411(a)(2) of this title will be
brought on-line.
(2) Additional information
In addition to the information required
under paragraph (1), the overall Program plan
shall include a statement regarding—
(A) the extent to which the existing components of the Program currently meet, and
the planned components will meet, the Program goals set forth in section 1412 of this
title; and
(B) the effects that the existing components are currently having, and the effects
that the planned components will likely
have, on—
(i) importers, brokers, and other users of
the Program, and
(ii) Customs Service occupations, operations, processes, and systems.
(b) Implementation plan, testing, and evaluation
(1) Implementation plan
For each of the planned components of the
Program listed in section 1411(a)(2) of this
title, the Secretary shall—
(A) develop an implementation plan;
(B) test the component in order to assess
its viability;
(C) evaluate the component in order to assess its contribution toward achieving the
program goals; and
(D) transmit to the Committees the implementation plan, the testing results, and an
evaluation report.
In developing an implementation plan under
subparagraph (A) and evaluating components
under subparagraph (C), the Secretary shall
publish a request for comments in the Customs Bulletin and shall consult with the trade
community, including importers, brokers,
shippers, and other affected parties.
(2) Implementation
(A) The Secretary may implement on a permanent basis any Program component referred to in paragraph (1) on or after the date
which is 30 days after paragraph (1)(D) is complied with.
(B) For purposes of subparagraph (A), the 30
days shall be computed by excluding—
(i) the days either House is not in session
because of an adjournment of more than 3
days to a day certain or an adjournment of
the Congress sine die, and
(ii) any Saturday and Sunday, not excluded under clause (i), when either House is
not in session.
(3) Evaluation and report
The Secretary shall—
(A) develop a user satisfaction survey of
parties participating in the Program;
(B) evaluate the results of the user satisfaction survey on a biennial basis (fiscal
years) and transmit a report to the Committees on the evaluation by no later than the
90th day after the close of each 2d fiscal
year;
(C) with respect to the existing Program
component listed in section 1411(a)(1)(G) of
this title transmit to the Committees—

§ 1414

TITLE 19—CUSTOMS DUTIES
(i) a written evaluation of such component before the 180th day after December 8,
1993, and before the implementation of the
planned Program components listed in section 1411(a)(2)(B) and (C) of this title, and
(ii) a report on such component for each
of the 3 full fiscal years occurring after
December 8, 1993, which report shall be
transmitted not later than the 90th day
after the close of each such year; and

(D) not later than the 90th day after the
close of fiscal year 1994, and annually thereafter through fiscal year 2000, transmit to
the Committees a written evaluation with
respect to the implementation and effect on
users of each of the planned Program components listed in section 1411(a)(2) of this title.
In carrying out the provisions of this paragraph, the Secretary shall publish requests for
comments in the Customs Bulletin and shall
consult with the trade community, including
importers, brokers, shippers, and other affected parties.
(c) Committees
For purposes of this section, the term ‘‘Committees’’ means the Committee on Ways and
Means of the House of Representatives and the
Committee on Finance of the Senate.
(June 17, 1930, ch. 497, title IV, § 413, as added
Pub. L. 103–182, title VI, § 631(2), Dec. 8, 1993, 107
Stat. 2189; amended Pub. L. 104–295, § 21(e)(15),
Oct. 11, 1996, 110 Stat. 3531.)
AMENDMENTS
1996—Subsec. (a)(1). Pub. L. 104–295 made technical
amendment to reference in original act which appears
in text as reference to December 8, 1993.
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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.

§ 1414. Remote location filing
(a) Core entry information
(1) In general
A Program participant may file electronically an entry of merchandise with the Customs Service from a location other than the
district designated in the entry for examination (hereafter in this section referred to as a
‘‘remote location’’) if—
(A) the Customs Service is satisfied that
the participant has the capabilities referred
to in paragraph (2)(A) regarding such method of filing; and
(B) the participant elects to file from the
remote location.

Page 146

(2) Requirements
(A) In general
In order to qualify for filing from a remote
location, a Program participant must have
the capability to provide, on an entry-byentry basis, for the following:
(i) The electronic entry of merchandise.
(ii) The electronic entry summary of required information.
(iii) The electronic transmission of invoice information (when required by the
Customs Service).
(iv) The electronic payment of duties,
fees, and taxes.
(v) Such other electronic capabilities
within the existing or planned components
of the Program as the Secretary shall by
regulation require.
(B) Restriction on exemption from requirements
The Customs Service may not permit any
exemption or waiver from the requirements
established by this section for participation
in remote entry filing.
(3) Conditions on filing under this section
The Secretary may prohibit a Program participant from participating in remote location
filing, and may remove a Program participant
from participation in remote location filing, if
the participant—
(i) fails to meet all the compliance requirements and operational standards of remote location filing; or
(ii) fails to adhere to all applicable laws
and regulations.
(4) Alternative filing
Any Program participant that is eligible to
file entry information electronically from a
remote location but chooses not to do so in
the case of any entry must file any paper documentation for the entry at the designated location referred to in subsection (d).
(b) Additional entry information
(1) In general
A Program participant that is eligible under
subsection (a) to file entry information from a
remote location may, if the Customs Service
is satisfied that the participant meets the requirements under paragraph (2), also electronically file from the remote location additional information that is required by the Customs Service to be presented before the acceptance of entry summary information and
at the time of acceptance of entry summary
information.
(2) Requirements
The Secretary shall publish, and periodically
update, a list of those capabilities within the
existing and planned components of the Program that a Program participant must have
for purposes of this subsection.
(3) Filing of additional information
(A) If information electronically acceptable
A Program participant that is eligible
under paragraph (1) to file additional information from a remote location shall elec-

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TITLE 19—CUSTOMS DUTIES

tronically file all such information that the
Customs Service can accept electronically.
(B) Alternative filing
If the Customs Service cannot accept additional information electronically, the Program participant shall file the paper documentation with respect to the information
at the appropriate filing location.
(C) Appropriate location
For purposes of subparagraph (B), the ‘‘appropriate location’’ is—
(i) before January 1, 1999, a designated
location; and
(ii) after December 31, 1998—
(I) if the paper documentation is required for release, a designated location;
or
(II) if the paper documentation is not
required for release, a remote location
designated by the Customs Service or a
designated location.
(D) Other
A Program participant that is eligible
under paragraph (1) to file additional information electronically from a remote location but chooses not to do so must file the
paper documentation with respect to the information at a designated location.
(c) Post-entry summary information
A Program participant that is eligible to file
electronically entry information under subsection (a) and additional information under
subsection (b) from a remote location may file
at any remote location designated by the Customs Service any information required by the
Customs Service after entry summary.
(d) Definitions
As used in this section:
(1) The term ‘‘designated location’’ means a
customs office located in the customs district
designated by the entry filer for purposes of
customs examination of the merchandise.
(2) The term ‘‘Program participant’’ means,
with respect to an entry of merchandise, any
party entitled to make the entry under section
1484(a)(2)(B) of this title.
(June 17, 1930, ch. 497, title IV, § 414, as added
Pub. L. 103–182, title VI, § 631(2), Dec. 8, 1993, 107
Stat. 2191.)
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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.

§ 1415

§ 1415. Mandatory advance electronic information for cargo and other improved customs
reporting procedures
(a) Cargo information
(1) In general
(A) Subject to paragraphs (2) and (3), the
Secretary is authorized to promulgate regulations providing for the transmission to the
Customs Service, through an electronic data
interchange system, of information pertaining
to cargo to be brought into the United States
or to be sent from the United States, prior to
the arrival or departure of the cargo.
(B) The Secretary shall endeavor to promulgate an initial set of regulations under subparagraph (A) not later than October 1, 2003.
(2) Information required
The cargo information required by the regulations promulgated pursuant to paragraph (1)
under the parameters set forth in paragraph
(3) shall be such information on cargo as the
Secretary determines to be reasonably necessary to ensure cargo safety and security pursuant to those laws enforced and administered
by the Customs Service. The Secretary shall
provide to appropriate Federal departments
and agencies cargo information obtained pursuant to paragraph (1).
(3) Parameters
In developing regulations pursuant to paragraph (1), the Secretary shall adhere to the
following parameters:
(A) The Secretary shall solicit comments
from and consult with a broad range of parties likely to be affected by the regulations,
including importers, exporters, carriers, customs brokers, and freight forwarders, among
other interested parties.
(B) In general, the requirement to provide
particular information shall be imposed on
the party most likely to have direct knowledge of that information. Where requiring
information from the party with direct
knowledge of that information is not practicable, the regulations shall take into account how, under ordinary commercial practices, information is acquired by the party
on which the requirement is imposed, and
whether and how such party is able to verify
the information. Where information is not
reasonably verifiable by the party on which
a requirement is imposed, the regulations
shall permit that party to transmit information on the basis of what it reasonably believes to be true.
(C) The Secretary shall take into account
the existence of competitive relationships
among the parties on which requirements to
provide particular information are imposed.
(D) Where the regulations impose requirements on carriers of cargo, they shall take
into account differences among different
modes of transportation, including differences in commercial practices, operational characteristics, and technological
capacity to collect and transmit information
electronically.
(E) The regulations shall take into account the extent to which the technology

§ 1415

TITLE 19—CUSTOMS DUTIES

necessary for parties to transmit and the
Customs Service to receive and analyze data
in a timely fashion is available. To the extent that the Secretary determines that the
necessary technology will not be widely
available to particular modes of transportation or other affected parties until after
promulgation of the regulations, the regulations shall provide interim requirements appropriate for the technology that is available at the time of promulgation.
(F) The information collected pursuant to
the regulations shall be used exclusively for
ensuring cargo safety and security, preventing smuggling, and commercial risk assessment targeting, and shall not be used for
any commercial enforcement purposes, including for determining merchandise entry.
Notwithstanding the preceding sentence,
nothing in this section shall be treated as
amending, repealing, or otherwise modifying
title IV of the Tariff Act of 1930 [19 U.S.C.
1401 et seq.] or regulations promulgated
thereunder.
(G) The regulations shall protect the privacy of business proprietary and any other
confidential cargo information provided to
the Customs Service pursuant to such regulations, except for the manifest information
collected pursuant to section 431 of the Tariff Act of 1930 [19 U.S.C. 1431] and required to
be available for public disclosure pursuant
to section 431(c) of such Act..1
(H) In determining the timing for transmittal of any information, the Secretary
shall balance likely impact on flow of commerce with impact on cargo safety and security. With respect to requirements that may
be imposed on carriers of cargo, the timing
for transmittal of information shall take
into account differences among different
modes of transportation, as described in subparagraph (D).
(I) Where practicable, the regulations shall
avoid imposing requirements that are redundant with one another or that are redundant
with requirements in other provisions of
law.
(J) The Secretary shall determine whether
it is appropriate to provide transition periods between promulgation of the regulations
and the effective date of the regulations and
shall prescribe such transition periods in the
regulations, as appropriate. The Secretary
may determine that different transition periods are appropriate for different classes of
affected parties.
(K)(i) The Secretary shall prescribe regulations requiring the United States Postal
Service to transmit the information described in paragraphs (1) and (2) to the Commissioner of U.S. Customs and Border Protection for international mail shipments by
the Postal Service (including shipments to
the Postal Service from foreign postal operators that are transported by private carrier)
consistent with the requirements of this subparagraph.
(ii) In prescribing regulations under clause
(i), the Secretary shall impose requirements
1 So

in original.

Page 148

for the transmission to the Commissioner of
information described in paragraphs (1) and
(2) for mail shipments described in clause (i)
that are comparable to the requirements for
the transmission of such information imposed on similar non-mail shipments of
cargo, taking into account the parameters
set forth in subparagraphs (A) through (J).
(iii) The regulations prescribed under
clause (i) shall require the transmission of
the information described in paragraphs (1)
and (2) with respect to a shipment as soon as
practicable in relation to the transportation
of the shipment, consistent with subparagraph (H).
(iv) Regulations prescribed under clause (i)
shall allow for the requirements for the
transmission to the Commissioner of information described in paragraphs (1) and (2)
for mail shipments described in clause (i) to
be implemented in phases, as appropriate,
by—
(I) setting incremental targets for increasing the percentage of such shipments
for which information is required to be
transmitted to the Commissioner; and
(II) taking into consideration—
(aa) the risk posed by such shipments;
(bb) the volume of mail shipped to the
United States by or through a particular
country; and
(cc) the capacities of foreign postal operators to provide that information to
the Postal Service.
(v)(I) Notwithstanding clause (iv), the
Postal Service shall, not later than December 31, 2018, arrange for the transmission to
the Commissioner of the information described in paragraphs (1) and (2) for not less
than 70 percent of the aggregate number of
mail shipments, including 100 percent of
mail shipments from the People’s Republic
of China, described in clause (i).
(II) If the requirements of subclause (I) are
not met, the Comptroller General of the
United States shall submit to the appropriate congressional committees, not later
than June 30, 2019, a report—
(aa) assessing the reasons for the failure
to meet those requirements; and
(bb) identifying recommendations to improve the collection by the Postal Service
of the information described in paragraphs
(1) and (2).
(vi)(I) Notwithstanding clause (iv), the
Postal Service shall, not later than December 31, 2020, arrange for the transmission to
the Commissioner of the information described in paragraphs (1) and (2) for 100 percent of the aggregate number of mail shipments described in clause (i).
(II) The Commissioner, in consultation
with the Postmaster General, may determine to exclude a country from the requirement described in subclause (I) to transmit
information for mail shipments described in
clause (i) from the country if the Commissioner determines that the country—
(aa) does not have the capacity to collect
and transmit such information;

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(bb) represents a low risk for mail shipments that violate relevant United States
laws and regulations; and
(cc) accounts for low volumes of mail
shipments that can be effectively screened
for compliance with relevant United
States laws and regulations through an alternate means.
(III) The Commissioner shall, at a minimum on an annual basis, re-evaluate any determination made under subclause (II) to exclude a country from the requirement described in subclause (I). If, at any time, the
Commissioner determines that a country no
longer meets the requirements under subclause (II), the Commissioner may not further exclude the country from the requirement described in subclause (I).
(IV) The Commissioner shall, on an annual
basis, submit to the appropriate congressional committees—
(aa) a list of countries with respect to
which the Commissioner has made a determination under subclause (II) to exclude
the countries from the requirement described in subclause (I); and
(bb) information used to support such determination with respect to such countries.
(vii)(I) The Postmaster General shall, in
consultation with the Commissioner, refuse
any shipments received after December 31,
2020, for which the information described in
paragraphs (1) and (2) is not transmitted as
required under this subparagraph, except as
provided in subclause (II).
(II) If remedial action is warranted in lieu
of refusal of shipments pursuant to subclause (I), the Postmaster General and the
Commissioner shall take remedial action
with respect to the shipments, including destruction, seizure, controlled delivery or
other law enforcement initiatives, or correction of the failure to provide the information described in paragraphs (1) and (2) with
respect to the shipments.
(viii) Nothing in this subparagraph shall
be construed to limit the authority of the
Secretary to obtain information relating to
international mail shipments from private
carriers or other appropriate parties.
(ix) In this subparagraph, the term ‘‘appropriate congressional committees’’ means—
(I) the Committee on Finance and the
Committee on Homeland Security and
Governmental Affairs of the Senate; and
(II) the Committee on Ways and Means,
the Committee on Oversight and Government Reform, and the Committee on
Homeland Security of the House of Representatives.
(L) Not later than 15 days prior to publication of a final rule pursuant to this section,
the Secretary shall transmit to the Committees on Finance and Commerce, Science, and
Transportation of the Senate and the Committees on Ways and Means and Transportation and Infrastructure of the House of
Representatives a report setting forth—
(i) the proposed regulations;

§ 1415

(ii) an explanation of how particular requirements in the proposed regulations
meet the needs of cargo safety and security;
(iii) an explanation of how the Secretary
expects the proposed regulations to affect
the commercial practices of affected parties;
(iv) an explanation of how the proposed
regulations address particular comments
received from interested parties; and
(v) if the Secretary determines to amend
the proposed regulations after they have
been transmitted to the Committees pursuant to this subparagraph, the Secretary
shall transmit the amended regulations to
such Committees no later than 5 days
prior to the publication of the final rule.
(4) Transmission of data
Pursuant to paragraph (2), not later than 1
year after August 10, 2005, the Secretary of
Homeland Security, after consultation with
the Secretary of the Treasury, shall establish
an electronic data interchange system
through which the United States Customs and
Border Protection shall transmit to the Internal Revenue Service information pertaining to
cargoes of any taxable fuel (as defined in section 4083 of title 26) that the United States
Customs and Border Protection has obtained
electronically under its regulations adopted in
accordance with paragraph (1). For this purpose, not later than 1 year after August 10,
2005, all filers of required cargo information
for such taxable fuels (as so defined) must provide such information to the United States
Customs and Border Protection through such
electronic data interchange system.
(5) Capacity building
(A) In general
The Secretary, with the concurrence of the
Secretary of State, and in coordination with
the Postmaster General and the heads of
other Federal agencies, as appropriate, may
provide technical assistance, equipment,
technology, and training to enhance the capacity of foreign postal operators—
(i) to gather and provide the information
required by paragraph (3)(K); and
(ii) to otherwise gather and provide postal shipment information related to—
(I) terrorism;
(II) items the importation or introduction of which into the United States is
prohibited or restricted, including controlled substances; and
(III) such other concerns as the Secretary determines appropriate.
(B) Provision of equipment and technology
With respect to the provision of equipment
and technology under subparagraph (A), the
Secretary may lease, loan, provide, or otherwise assist in the deployment of such equipment and technology under such terms and
conditions as the Secretary may prescribe,
including nonreimbursable loans or the
transfer of ownership of equipment and technology.

§ 1415

TITLE 19—CUSTOMS DUTIES

(b) Omitted
(c) Secretary
For purposes of this section, the term ‘‘Secretary’’ means the Secretary of the Treasury. If,
at the time the regulations required by subsection (a)(1) are promulgated, the Customs
Service is no longer located in the Department
of the Treasury, then the Secretary of the
Treasury shall exercise the authority under subsection (a) jointly with the Secretary of the Department in which the Customs Service is located.
(Pub. L. 107–210, div. A, title III, § 343, Aug. 6,
2002, 116 Stat. 981; Pub. L. 107–295, title I, § 108(b),
Nov. 25, 2002, 116 Stat. 2089; Pub. L. 109–59, title
XI, § 11165(a), Aug. 10, 2005, 119 Stat. 1976; Pub. L.
114–125, title I, § 111(c), Feb. 24, 2016, 130 Stat. 140;
Pub. L. 115–271, title VIII, § 8003(a)(1), (b)(1), (e),
Oct. 24, 2018, 132 Stat. 4074, 4076, 4079.)
REFERENCES IN TEXT
The Tariff Act of 1930, referred to in subsec. (a)(3)(F),
is act June 17, 1930, ch. 497, 46 Stat. 590. Title IV of the
Act is classified generally to this subtitle. For complete classification of this Act to the Code, see section
1654 of this title and Tables.
CODIFICATION
Subsections (a) and (c) of this section were formerly
set out as a note under section 2071 of this title.
Section was enacted as part of the Customs Border
Security Act of 2002, and also as part of the Trade Adjustment Assistance Reform Act of 2002 and as part of
the Trade Act of 2002, and not as part of the Tariff Act
of 1930 which comprises this chapter.
Section is comprised of section 343 of Pub. L. 107–210.
Subsec. (b) of section 343 of Pub. L. 107–210 enacted section 1431a of this title.
AMENDMENTS
2018—Pub. L. 115–271, § 8003(e), substituted ‘‘advance’’
for ‘‘advanced’’ in section catchline.
Subsec. (a)(3)(K). Pub. L. 115–271, § 8003(a)(1), amended
subpar. (K) generally. Prior to amendment, subpar. (K)
read as follows: ‘‘With respect to requirements imposed
on carriers, the Secretary, in consultation with the
Postmaster General, shall determine whether it is appropriate to impose the same or similar requirements
on shipments by the United States Postal Service. If
the Secretary determines that such requirements are
appropriate, then they shall be set forth in the regulations.’’
Subsec. (a)(5). Pub. L. 115–271, § 8003(b)(1), added par.
(5).
2016—Subsec. (a)(3)(F). Pub. L. 114–125 amended subpar. (F) generally. Prior to amendment, subpar. (F)
read as follows: ‘‘The information collected pursuant to
the regulations shall be used exclusively for ensuring
cargo safety and security and preventing smuggling,
and shall not be used for determining merchandise
entry or for any other commercial enforcement purposes. Notwithstanding the preceding sentence, nothing
in this section shall be treated as amending, repealing,
or otherwise modifying title IV of the Tariff Act of 1930
or regulations promulgated thereunder.’’
2005—Subsec. (a)(4). Pub. L. 109–59 added par. (4).
2002—Subsec. (a)(1). Pub. L. 107–295, § 108(b)(1), added
par. (1) and struck out former par. (1). Prior to amendment, text read as follows: ‘‘Subject to paragraphs (2)
and (3), not later than 1 year after August 6, 2002, the
Secretary shall promulgate regulations providing for
the transmission to the Customs Service, through an
electronic data interchange system, of information pertaining to cargo destined for importation into the
United States or exportation from the United States,
prior to such importation or exportation.’’

Page 150

Subsec. (a)(2). Pub. L. 107–295, § 108(b)(2), added par. (2)
and struck out former par. (2). Prior to amendment,
text read as follows: ‘‘The information required by the
regulations promulgated pursuant to paragraph (1)
under the parameters set forth in paragraph (3) shall be
such information as the Secretary determines to be
reasonably necessary to ensure aviation, maritime, and
surface transportation safety and security pursuant to
those laws enforced and administered by the Customs
Service.’’
Subsec. (a)(3)(F). Pub. L. 107–295, § 108(b)(3)(A), (B),
substituted ‘‘cargo safety and security’’ for ‘‘aviation,
maritime, and surface transportation safety and security’’, inserted ‘‘and preventing smuggling’’ after ‘‘security’’ and ‘‘merchandise’’ after ‘‘determining’’, and
inserted at end ‘‘Notwithstanding the preceding sentence, nothing in this section shall be treated as
amending, repealing, or otherwise modifying title IV of
the Tariff Act of 1930 or regulations promulgated thereunder.’’
Subsec. (a)(3)(G). Pub. L. 107–295, § 108(b)(3)(C), inserted ‘‘cargo’’ after ‘‘confidential’’ and ‘‘pursuant to
such regulations, except for the manifest information
collected pursuant to section 431 of the Tariff Act of
1930 and required to be available for public disclosure
pursuant to section 431(c) of such Act.’’ after ‘‘Customs
Service’’ and struck out at end ‘‘However, this parameter does not repeal, amend, or otherwise modify other
provisions of law relating to the public disclosure of information transmitted to the Customs Service.’’
Subsec. (a)(3)(H). Pub. L. 107–295, § 108(b)(3)(A), substituted ‘‘cargo safety and security’’ for ‘‘aviation,
maritime, and surface transportation safety and security’’.
Subsec. (a)(3)(L). Pub. L. 107–295, § 108(b)(3)(D)(i)(II),
which directed the substitution of ‘‘publication of a
final rule pursuant to this section’’ for ‘‘promulgation
of regulations’’ in introductory provisions, was executed by making the substitution for ‘‘promulgation of
the regulations’’ to reflect the probable intent of Congress.
Pub. L. 107–295, § 108(b)(3)(D)(i)(I), substituted ‘‘15
days’’ for ‘‘60 days’’ in introductory provisions.
Subsec. (a)(3)(L)(ii). Pub. L. 107–295, § 108(b)(3)(A), substituted ‘‘cargo safety and security’’ for ‘‘aviation,
maritime, and surface transportation safety and security’’.
Subsec.
(a)(3)(L)(v).
Pub.
L.
107–295,
§ 108(b)(3)(D)(ii)–(iv), added cl. (v).
EFFECTIVE DATE OF 2005 AMENDMENT
Pub. L. 109–59, title XI, § 11165(b), Aug. 10, 2005, 119
Stat. 1976, provided that: ‘‘The amendment made by
this section [amending this section] shall take effect on
the date of the enactment of this Act [Aug. 10, 2005].’’
INTERNATIONAL POSTAL AGREEMENTS
Pub. L. 115–271, title VIII, § 8004, Oct. 24, 2018, 132 Stat.
4079, provided that:
‘‘(a) EXISTING AGREEMENTS.—
‘‘(1) IN GENERAL.—In the event that any provision of
this subtitle [subtitle A (§§ 8001–8009) of title VIII of
Pub. L. 115–271, see Short Title of 2018 Amendment
note set out under section 1 of this title], or any
amendment made by this subtitle, is determined to
be in violation of obligations of the United States
under any postal treaty, convention, or other international agreement related to international postal
services, or any amendment to such an agreement,
the Secretary of State should negotiate to amend the
relevant provisions of the agreement so that the
United States is no longer in violation of the agreement.
‘‘(2) RULE OF CONSTRUCTION.—Nothing in this subsection shall be construed to permit delay in the implementation of this subtitle or any amendment
made by this subtitle.
‘‘(b) FUTURE AGREEMENTS.—
‘‘(1) CONSULTATIONS.—Before entering into, on or
after the date of the enactment of this Act [Oct. 24,

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TITLE 19—CUSTOMS DUTIES

2018], any postal treaty, convention, or other international agreement related to international postal
services, or any amendment to such an agreement,
that is related to the ability of the United States to
secure the provision of advance electronic information by foreign postal operators, the Secretary of
State should consult with the appropriate congressional committees (as defined in section 8003(f))
[Committee on Finance and Committee on Homeland
Security and Governmental Affairs of the Senate and
Committee on Ways and Means, Committee on Oversight and Government Reform, and Committee on
Homeland Security of the House of Representatives].
‘‘(2) EXPEDITED NEGOTIATION OF NEW AGREEMENT.—
To the extent that any new postal treaty, convention,
or other international agreement related to international postal services would improve the ability of
the United States to secure the provision of advance
electronic information by foreign postal operators as
required by regulations prescribed under section
343(a)(3)(K) of the Trade Act of 2002 [19 U.S.C.
1415(a)(3)(K)], as amended by section 8003(a)(1), the
Secretary of State should expeditiously conclude
such an agreement.’’
COST RECOUPMENT
Pub. L. 115–271, title VIII, § 8005, Oct. 24, 2018, 132 Stat.
4079, provided that:
‘‘(a) IN GENERAL.—The United States Postal Service
shall, to the extent practicable and otherwise recoverable by law, ensure that all costs associated with complying with this subtitle [subtitle A (§§ 8001–8009) of
title VIII of Pub. L. 115–271, see Short Title of 2018
Amendment note set out under section 1 of this title]
and amendments made by this subtitle are charged directly to foreign shippers or foreign postal operators.
‘‘(b) COSTS NOT CONSIDERED REVENUE.—The recovery
of costs under subsection (a) shall not be deemed revenue for purposes of subchapter I and II of chapter 36 of
title 39, United States Code, or regulations prescribed
under that chapter.’’

PART II—REPORT, ENTRY, AND UNLADING OF
VESSELS AND VEHICLES
§ 1431. Manifests
(a) In general
Every vessel required to make entry under
section 1434 of this title or obtain clearance
under section 60105 of title 46 shall have a manifest that complies with the requirements prescribed under subsection (d).
(b) Production of manifest
Any manifest required by the Customs Service
shall be signed, produced, delivered or electronically transmitted by the master or person in
charge of the vessel, aircraft, or vehicle, or by
any other authorized agent of the owner or operator of the vessel, aircraft, or vehicle in accordance with the requirements prescribed under
subsection (d). A manifest may be supplemented
by bill of lading data supplied by the issuer of
such bill. If any irregularity of omission or commission occurs in any way in respect to any
manifest or bill of lading data, the owner or operator of the vessel, aircraft or vehicle, or any
party responsible for such irregularity, shall be
liable for any fine or penalty prescribed by law
with respect to such irregularity. The Customs
Service may take appropriate action against
any of the parties.
(c) Public disclosure of certain manifest information
(1) Except as provided in subparagraph (2), the
following information, when contained in a ves-

§ 1431

sel vessel 1 or aircraft manifest, shall be available for public disclosure:
(A) The name and address of each importer
or consignee and the name and address of the
shipper to such importer or consignee, unless
the importer or consignee has made a biennial
certification, in accordance with procedures
adopted by the Secretary of the Treasury,
claiming confidential treatment of such information.
(B) The general character of the cargo.
(C) The number of packages and gross
weight.
(D) The name of the vessel, aircraft, or carrier.
(E) The seaport or airport of loading.
(F) The seaport or airport of discharge.
(G) The country of origin of the shipment.
(H) The trademarks appearing on the goods
or packages.
(2) The information listed in paragraph (1)
shall not be available for public disclosure if—
(A) the Secretary of the Treasury makes an
affirmative finding on a shipment-by-shipment
basis that disclosure is likely to pose a threat
of personal injury or property damage; or
(B) the information is exempt under the provisions of section 552(b)(1) of title 5.
(3) The Secretary of the Treasury, in order to
allow for the timely dissemination and publication of the information listed in paragraph (1),
shall establish procedures to provide access to
manifests. Such procedures shall include provisions for adequate protection against the public
disclosure of information not available for public disclosure from such manifests.
(d) Regulations
(1) In general
The Secretary shall by regulation—
(A) specify the form for, and the information and data that must be contained in, the
manifest required by subsection (a);
(B) allow, at the option of the individual
producing the manifest and subject to paragraph (2), letters and documents shipments
to be accounted for by summary manifesting
procedures;
(C) prescribe the manner of production for,
and the delivery for electronic transmittal
of, the manifest required by subsection (a);
and
(D) prescribe the manner for supplementing manifests with bill of lading data
under subsection (b).
(2) Letters and documents shipments
For purposes of paragraph (1)(B)—
(A) the Customs Service may require with
respect to letters and documents shipments—
(i) that they be segregated by country of
origin, and
(ii) additional examination procedures
that are not necessary for individually
manifested shipments;
(B) standard letter envelopes and standard
document packs shall be segregated from
1 So

in original.

§ 1431a

TITLE 19—CUSTOMS DUTIES

larger document shipments for purposes of
customs inspections; and
(C) the term ‘‘letters and documents’’
means—
(i) data described in General Headnote
4(c) of the Harmonized Tariff Schedule of
the United States,
(ii) securities and similar evidences of
value described in heading 4907 of such
Schedule, but not monetary instruments
defined pursuant to chapter 53 of title 31,
and
(iii) personal correspondence, whether on
paper, cards, photographs, tapes, or other
media.
(June 17, 1930, ch. 497, title IV, § 431, 46 Stat. 710;
Aug. 8, 1953, ch. 397, § 15, 67 Stat. 516; Pub. L.
98–573, title II, § 203, Oct. 30, 1984, 98 Stat. 2974;
Pub. L. 100–690, title VII, § 7367(c)(1), Nov. 18,
1988, 102 Stat. 4479; Pub. L. 103–182, title VI, § 635,
Dec. 8, 1993, 107 Stat. 2199; Pub. L. 104–153, § 11,
July 2, 1996, 110 Stat. 1389; Pub. L. 104–295,
§ 3(a)(3), Oct. 11, 1996, 110 Stat. 3515.)
REFERENCES IN TEXT
The Harmonized Tariff Schedule of the United States,
referred to in subsec. (d)(2)(C)(i), (ii), is not set out in
the Code. See Publication of Harmonized Tariff Schedule note set out under section 1202 of this title.
CODIFICATION
In subsec. (a), ‘‘section 60105 of title 46’’ substituted
for ‘‘section 4197 of the Revised Statutes of the United
States (46 U.S.C. App. 91)’’ on authority of Pub. L.
109–304, § 18(c), Oct. 6, 2006, 120 Stat. 1709, which Act enacted section 60105 of Title 46, Shipping.
PRIOR PROVISIONS
R.S. §§ 2806, 2807 (as amended by act June 3, 1902, ch.
86, § 1, 27 Stat. 41), and 2808, requiring manifests, and
prescribing their contents, were superseded by act
Sept. 21, 1922, ch. 356, title IV, § 431, 42 Stat. 950, and repealed by section 642 thereof. Section 431 of the 1922 act
was superseded by section 431 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of
the 1930 act.
R.S. § 2805, relative to the administration of oaths required by that chapter, was superseded to a great extent by the Customs Administrative Act of June 10,
1890, ch. 407, § 22, 26 Stat. 140, amended by the Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 102,
and by the Underwood Tariff Act of Oct. 3, 1913, ch. 16,
§ IV, S., 38 Stat. 201, which abolished all oaths administered by officers of the customs, except as provided in
those acts and repealed by act Sept. 21, 1922, ch. 356,
title IV, § 642, 42 Stat. 989.
AMENDMENTS
1996—Subsec. (c). Pub. L. 104–295 substituted ‘‘a vessel
manifest’’ for ‘‘such manifest’’ in introductory provisions.
Pub. L. 104–153 inserted ‘‘vessel or aircraft’’ before
‘‘manifest’’ in introductory provisions, amended subpars. (D) to (F) generally, substituting ‘‘vessel, aircraft,
or carrier’’ for ‘‘vessel or carrier’’ in subpar. (D) and
‘‘seaport or airport’’ for ‘‘port’’ in subpars. (E) and (F),
and added subpar. (H).
1993—Subsecs. (a) and (b). Pub. L. 103–182, § 635(1),
amended subsecs. (a) and (b) generally, substituting
present provisions for provisions relating to, in subsec.
(a), the requirement, form, and contents of manifests
and, in subsec. (b), the signing and delivery of manifests.
Subsec. (d). Pub. L. 103–182, § 635(2), added subsec. (d).
1988—Subsec. (c)(1)(G). Pub. L. 100–690 substituted
‘‘country of origin’’ for ‘‘country or origin’’.

Page 152

1984—Subsec. (a). Pub. L. 98–573, § 203(1), inserted
‘‘; and the names of the shippers of such merchandise’’
in par. Third.
Subsec. (c). Pub. L. 98–573, § 203(2), added subsec. (c).
1953—Act Aug. 8, 1953, designated existing provisions
as subsec. (a) and added subsec. (b).
EFFECTIVE DATE OF 1996 AMENDMENT
Amendment by Pub. L. 104–295 applicable as of Dec. 8,
1993, see section 3(b) of Pub. L. 104–295, set out as a note
under section 1321 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98–573 effective on 15th day
after Oct. 30, 1984, see section 214(a), (b) of Pub. L.
98–573, set out as a note under section 1304 of this title.
EFFECTIVE DATE OF 1953 AMENDMENT; SAVINGS
PROVISION
Amendment to this section effective on and after
thirtieth day following Aug. 8, 1953, and savings provision, see notes set out under section 1304 of this title.
REGULATIONS
Pub. L. 104–153, § 14, July 2, 1996, 110 Stat. 1390, provided that: ‘‘Not later than 6 months after the date of
the enactment of this Act [July 2, 1996], the Secretary
of the Treasury shall prescribe such regulations or
amendments to existing regulations that may be necessary to carry out the amendments made by sections
9, 10, 11, 12, and 13 of this Act [amending this section,
sections 1484 and 1526 of this title, and section 80302 of
Title 49, Transportation].’’
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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.

§ 1431a. Documentation of waterborne cargo
(a) Applicability
This section shall apply to all cargo to be exported that is moved by a vessel carrier from a
port in the United States.
(b) Documentation required
(1) No shipper of cargo subject to this section
(including an ocean transportation intermediary
that is a non-vessel-operating common carrier
(as defined in section 3(17)(B) of the Shipping
Act of 1984 (46 U.S.C. App. 1702(17)(B) 1) 2 may
tender or cause to be tendered to a vessel carrier
cargo subject to this section for loading on a
vessel in a United States port, unless such cargo
is properly documented pursuant to this subsection.
(2) For the purposes of this subsection, cargo
shall be considered properly documented if the
shipper submits to the vessel carrier or its agent
a complete set of shipping documents no later
1 See
2 So

References in Text note below.
in original. Probably should be ‘‘1702(17)(B))))’’.

Page 153

§ 1431a

TITLE 19—CUSTOMS DUTIES

than 24 hours after the cargo is delivered to the
marine terminal operator, but under no circumstances later than 24 hours prior to departure of
the vessel.
(3) A complete set of shipping documents shall
include—
(A) for shipments for which a shipper’s export declaration is required, a copy of the export declaration or, if the shipper files such
declarations electronically in the Automated
Export System, the complete bill of lading,
and the master or equivalent shipping instructions, including the Internal Transaction
Number (ITN); or
(B) for shipments for which a shipper’s export declaration is not required, a shipper’s
export declaration exemption statement and
such other documents or information as the
Secretary may by regulation prescribe.
(4) The Secretary shall by regulation prescribe
the time, manner, and form by which shippers
shall transmit documents or information required under this subsection to the Customs
Service.
(c) Loading undocumented cargo prohibited
(1) No marine terminal operator (as defined in
section 3(14) of the Shipping Act of 1984 (46
U.S.C. App. 1702(14))) 1 may load, or cause to be
loaded, any cargo subject to this section on a
vessel unless instructed by the vessel carrier operating the vessel that such cargo has been properly documented in accordance with this section.
(2) When cargo is booked by 1 vessel carrier to
be transported on the vessel of another vessel
carrier, the booking carrier shall notify the operator of the vessel that the cargo has been
properly documented in accordance with this
section. The operator of the vessel may rely on
such notification in releasing the cargo for loading aboard the vessel.
(d) Reporting of undocumented cargo
(1) In general
A vessel carrier shall notify the Customs
Service of any cargo tendered to such carrier
that is not properly documented pursuant to
this section and that has remained in the marine terminal for more than 48 hours after
being delivered to the marine terminal, and
the location of the cargo in the marine terminal.
(2) Sharing arrangements
For vessel carriers that are members of vessel sharing agreements (or any other arrangement whereby a carrier moves cargo on another carrier’s vessel), the vessel carrier accepting the booking shall be responsible for reporting undocumented cargo, without regard
to whether it operates the vessel on which the
transportation is to be made.
(3) Reassignment to another vessel
For purposes of this subsection and subsection (f), if merchandise has been tendered
to a marine terminal operator and subsequently reassigned for carriage on another
vessel, the merchandise shall be considered
properly documented if the information provided reflects carriage on the previously as-

signed vessel and otherwise meets the requirements of subsection (b). Notwithstanding the
preceding sentence, it shall be the responsibility of the vessel carrier to notify the Customs
Service promptly of any reassignment of merchandise for carriage on a vessel other than
the vessel on which the merchandise was originally assigned.
(4) Multiple containers
If a single shipment is comprised of multiple
containers, the 48-hour period described in
paragraph (1) shall begin to run from the time
the last container of the shipment is delivered
to the marine terminal operator. It shall be
the responsibility of the person tendering the
cargo to inform the carrier that the shipment
consists of multiple containers that will be delivered to the marine terminal operator at different times as part of a single shipment.
(e) Assessment of penalties
Whoever is found to have violated subsection
(b) of this section shall be liable to the United
States for civil penalties in a monetary amount
up to the value of the cargo, or the actual cost
of the transportation, whichever is greater.
(f) Seizure of undocumented cargo
(1) Any cargo that is not properly documented
pursuant to this section and has remained in the
marine terminal for more than 48 hours after
being delivered to the marine terminal operator
shall be subject to search, seizure, and forfeiture.
(2) The shipper of any such cargo is liable to
the marine terminal operator and to the ocean
carrier for demurrage and other applicable
charges for any undocumented cargo which has
been notified to or searched or seized by the
Customs Service for the entire period the cargo
remains under the order and direction of the
Customs Service. Unless the cargo is seized by
the Customs Service and forfeited, the marine
terminal operator and the ocean carrier shall
have a lien on the cargo for the amount of the
demurrage and other charges.
(g) Effect on other provisions
Nothing in this section shall be construed, interpreted, or applied to relieve or excuse any
party from compliance with any obligation or
requirement arising under any other law, regulation, or order with regard to the documentation or carriage of cargo.
(June 17, 1930, ch. 497, title IV, § 431A, as added
Pub. L. 107–210, div. A, title III, § 343(b), Aug. 6,
2002, 116 Stat. 983; amended Pub. L. 107–295, title
I, § 108(a), Nov. 25, 2002, 116 Stat. 2088.)
REFERENCES IN TEXT
Section 3(17)(B) of the Shipping Act of 1984 (46 U.S.C.
App. 1702(17)(B)), referred to in subsec. (b)(1), is section
3(17)(B) of Pub. L. 98–237, which was classified to section 1702(17)(B) of the former Appendix to Title 46,
Shipping, prior to repeal and restatement as section
40102(16) of Title 46 by Pub. L. 109–304, §§ 7, 19, Oct. 6,
2006, 120 Stat. 1523, 1710. Par. (16) of section 40102 was redesignated par. (17) by Pub. L. 115–282, title VII, § 704(1),
Dec. 4, 2018, 132 Stat. 4294.
Section 3(14) of the Shipping Act of 1984 (46 U.S.C.
App. 1702(14)), referred to in subsec. (c)(1), is section
3(14) of Pub. L. 98–237, which was classified to section

§§ 1432, 1432a

TITLE 19—CUSTOMS DUTIES

1702(14) of the former Appendix to Title 46, Shipping,
prior to repeal and restatement as section 40102(14) of
Title 46 by Pub. L. 109–304, §§ 7, 19, Oct. 6, 2006, 120 Stat.
1523, 1710. Par. (14) of section 40102 was redesignated
par. (15) by Pub. L. 115–282, title VII, § 704(1), Dec. 4,
2018, 132 Stat. 4294.
AMENDMENTS
2002—Subsec. (d). Pub. L. 107–295 amended heading
and text of subsec. (d) generally. Prior to amendment,
text read as follows: ‘‘A vessel carrier shall notify the
Customs Service of any cargo tendered to such carrier
that is not properly documented pursuant to this section and that has remained in the marine terminal for
more than 48 hours after being delivered to the marine
terminal, and the location of the cargo in the marine
terminal. For vessel carriers that are members of vessel sharing agreements (or any other arrangement
whereby a carrier moves cargo on another carrier’s vessel), the vessel carrier accepting the booking shall be
responsible for reporting undocumented cargo, without
regard to whether it operates the vessel on which the
transportation is to be made.’’
EFFECTIVE DATE
Section applicable to petitions for certification filed
under part 2 or 3 of subchapter II of chapter 12 of this
title on or after the date that is 90 days after Aug. 6,
2002, except as otherwise provided, see section 151 of
Pub. L. 107–210, set out as an Effective Date of 2002
Amendment note preceding section 2271 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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.

§§ 1432, 1432a. Repealed. Pub. L. 103–182, title VI,
§ 690(b)(1), (c)(5), Dec. 8, 1993, 107 Stat. 2223
Section 1432, acts June 17, 1930, ch. 497, title IV, § 432,
46 Stat. 710; June 2, 1970, Pub. L. 91–271, title III, § 301(b),
84 Stat. 287, required that the manifest of any vessel arriving from foreign port or place separately specify articles to be retained on board as sea stores, ship’s
stores, bunker coal, or bunker oil and provided for forfeiture and penalties for omitted articles.
Section 1432a, act June 17, 1930, ch. 497, title IV, § 401
(part), as added Aug. 5, 1935, ch. 438, title II, § 201, 49
Stat. 521, provided that any vessel which had visited
any hovering vessel would be deemed to have arrived
from a foreign port or place, for purposes of certain
provisions of law. Section 690(c)(5) of Pub. L. 103–182
which directed the repeal of the ‘‘last undesignated
paragraph of section 201 of the Act of August 5, 1935 (19
U.S.C. 1432a)’’, was executed by repealing this section,
which was based on the last undesignated paragraph of
section 401 of act June 17, 1930, as added by section 201
of act Aug. 5, 1935, to reflect the probable intent of Congress.

§ 1433. Report of arrival of vessels, vehicles, and
aircraft
(a) Vessel arrival
(1) Immediately upon the arrival at any port
or place within the United States or the Virgin
Islands of—

Page 154

(A) any vessel from a foreign port or place;
(B) any foreign vessel from a domestic port;
(C) any vessel of the United States carrying
foreign merchandise for which entry has not
been made; or
(D) any vessel which has visited a hovering
vessel or received merchandise while outside
the territorial sea;
the master of the vessel shall report the arrival
at the nearest customs facility or such other
place as the Secretary may prescribe by regulations.
(2) The Secretary may by regulation—
(A) prescribe the manner in which arrivals
are to be reported under paragraph (1); and
(B) extend the time in which reports of arrival must be made, but not later than 24
hours after arrival.
(b) Vehicle arrival
(1) Vehicles may arrive in the United States
only at border crossing points designated by the
Secretary.
(2) Except as otherwise authorized by the Secretary, immediately upon the arrival of any vehicle in the United States at a border crossing
point, the person in charge of the vehicle shall—
(A) report the arrival; and
(B) present the vehicle, and all persons and
merchandise (including baggage) on board, for
inspection;
to the customs officer at the customs facility
designated for that crossing point.
(c) Aircraft arrival
The pilot of any aircraft arriving in the
United States or the Virgin Islands from any
foreign airport or place shall comply with such
advance notification, arrival reporting, and
landing requirements as the Secretary may by
regulation prescribe.
(d) Presentation of documentation
The master, person in charge of a vehicle, or
aircraft pilot shall present, or transmit pursuant to an electronic data interchange system, to
the Customs Service such information, data,
documents, papers, or manifests as the Secretary may by regulation prescribe.
(e) Prohibition on departures and discharge
Unless otherwise authorized by law, a vessel,
aircraft or vehicle after arriving in the United
States or Virgin Islands may, but only in accordance with regulations prescribed by the Secretary—
(1) depart from the port, place, or airport of
arrival; or
(2) discharge any passenger or merchandise
(including baggage).
(June 17, 1930, ch. 497, title IV, § 433, 46 Stat. 711;
Pub. L. 99–570, title III, § 3112, Oct. 27, 1986, 100
Stat. 3207–80; Pub. L. 103–182, title VI, § 652, Dec.
8, 1993, 107 Stat. 2209; Pub. L. 106–476, title I,
§ 1452(a)(1), Nov. 9, 2000, 114 Stat. 2167.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 433, 42
Stat. 951. That section was superseded by section 433 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.

Page 155

§ 1434

TITLE 19—CUSTOMS DUTIES

R.S. § 2774, requiring a report of arrival, and a further
report in the form of a manifest, and imposing a penalty for violations was superseded by act Sept. 21, 1922,
ch. 356, title IV, § 433, 42 Stat. 951, and repealed by section 642 of that act.
R.S. § 2772, relative to report and entry by the master
of every vessel, bound to a port of delivery; section
2775, requiring a special report by the master of any
vessel having on board distilled spirits or wines; and
section 2832, relative to report of arrival of vessels proceeding to the ports of Natchez or Vicksburg, were also
repealed by section 642 of the act of Sept. 21, 1922, ch.
356.
AMENDMENTS
2000—Subsec. (a)(1)(C). Pub. L. 106–476 struck out
‘‘bonded merchandise, or’’ before ‘‘foreign merchandise’’.
1993—Subsec. (a)(1)(D). Pub. L. 103–182, § 652(1), added
subpar. (D).
Subsec. (d). Pub. L. 103–182, § 652(2), substituted
‘‘present, or transmit pursuant to an electronic data
interchange system, to the Customs Service such information, data,’’ for ‘‘present to customs officers such’’.
Subsec. (e). Pub. L. 103–182, § 652(3), amended subsec.
(e) generally. Prior to amendment, subsec. (e) read as
follows: ‘‘Unless otherwise authorized by law, a vessel,
aircraft, or vehicle may, after arriving in the United
States or the Virgin Islands—
‘‘(1) depart from the port, place, or airport of arrival; or
‘‘(2) discharge any passenger or merchandise (including baggage);
only in accordance with regulations prescribed by the
Secretary.’’
1986—Pub. L. 99–570 amended section generally. Prior
to amendment, section read as follows: ‘‘Within twenty-four hours after the arrival of any vessel from a foreign port or place, or of a foreign vessel from a domestic port, or of a vessel of the United States carrying
bonded merchandise, or foreign merchandise for which
entry has not been made, at any port or place within
the United States at which such vessel shall come to,
the master shall, unless otherwise provided by law, report the arrival of the vessel at the nearest customhouse, under such regulations as the Commissioner of
Customs may prescribe.’’
EFFECTIVE DATE OF 2000 AMENDMENT
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.

(1) any vessel from a foreign port or place;
(2) any foreign vessel from a domestic port;
(3) any vessel of the United States having on
board foreign merchandise for which entry has
not been made; or
(4) any vessel which has visited a hovering
vessel or has delivered or received merchandise while outside the territorial sea;
the master of the vessel shall, unless otherwise
provided by law, make formal entry at the nearest customs facility or such other place as the
Secretary may prescribe by regulation.
(b) Preliminary entry
The Secretary may by regulation permit the
master to make preliminary entry of the vessel
with the Customs Service in lieu of formal entry
or before formal entry is made. In permitting
preliminary entry, the Customs Service shall
board a sufficient number of vessels to ensure
compliance with the laws it enforces.
(c) Regulations
The Secretary may by regulation—
(1) prescribe the manner and format in
which entry under subsection (a) or subsection
(b), or both, must be made, and such regulations may provide that any such entry may be
made electronically pursuant to an electronic
data interchange system;
(2) provide that—
(A) formal entry must be made within a
greater or lesser time than 24 hours after arrival, but in no case more than 48 hours after
arrival, and
(B) formal entry may be made before arrival; and
(3) authorize the Customs Service to permit
entry or preliminary entry of any vessel to be
made at a place other than a designated port
of entry, under such conditions as may be prescribed.
(June 17, 1930, ch. 497, title IV, § 434, 46 Stat. 711;
Aug. 5, 1935, ch. 438, title III. § 301, 49 Stat. 527;
Pub. L. 91–271, title III, § 301(b), June 2, 1970, 84
Stat. 287; Pub. L. 103–182, title VI, § 653, Dec. 8,
1993, 107 Stat. 2210; Pub. L. 106–476, title I,
§ 1452(a)(2), Nov. 9, 2000, 114 Stat. 2167.)

TRANSFER OF FUNCTIONS

PRIOR PROVISIONS

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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.

Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 434, 42
Stat. 951. That section was superseded by section 434 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
Provisions for deposit of the register and other papers
previous to entry, and for their return to the master or
owner of the vessel on clearance of the vessel, were contained in R.S. § 2790, which was superseded by act Sept.
21, 1922, ch. 356, title IV, § 434, 42 Stat. 951, and repealed
by section 642 of that act.
R.S. § 2836, relative to the entry of vessels arriving
within the districts of Petersburg or Richmond (abolished by the Plan of Reorganization of the Customs
Service set forth in a note to section 1 of this title) was
also repealed by section 642 of act Sept. 21, 1922, ch. 356.
Special provisions for Astoria and Portland were contained in R.S. §§ 2588–2590, which were also repealed by
section 642 of the act of Sept. 21, 1922, ch. 356.
R.S. § 2835, prescribing the duties of masters of vessels
bound up James River, Virginia, in regard to deposit of
manifests, etc., was repealed by act Mar. 3, 1897, ch. 389,
§ 16, 29 Stat. 691.

§ 1434. Entry; vessels
(a) Formal entry
Within 24 hours (or such other period of time
as may be provided under subsection (c)(2)) after
the arrival at any port or place in the United
States of—

§ 1435

TITLE 19—CUSTOMS DUTIES

Special provisions to facilitate the entry of steamships running in an established line in foreign trade,
made by act June 5, 1894, ch. 92, § 1, 28 Stat. 85, and extended to steamships trading between Porto Rico and
Hawaii and the United States by act May 31, 1900, ch.
600, 31 Stat. 249, were repealed by section 6 of act Feb.
13, 1911, ch. 46, the preceding sections of which act
made more comprehensive provisions for preliminary
entry of any vessel from a foreign port, and for the lading or unlading of such vessels at night. Sections 1 to
4 of said act of 1911, were repealed by section 643 of the
act of Sept. 21, 1922, ch. 356.
AMENDMENTS
2000—Subsec. (a)(3). Pub. L. 106–476 struck out ‘‘bonded merchandise or’’ before ‘‘foreign merchandise’’.
1993—Pub. L. 103–182 amended section generally. Prior
to amendment, section read as follows: ‘‘Except as
otherwise provided by law, and under such regulations
as the Commissioner of Customs may prescribe, the
master of a vessel of the United States arriving in the
United States from a foreign port or place shall, within
forty-eight hours after its arrival within the limits of
any customs collection district, make formal entry of
the vessel at the customhouse by producing and depositing with the appropriate customs officer the vessel’s
crew list, its register, or document in lieu thereof, the
clearance and bills of health issued to the vessel at the
foreign port or ports from which it arrived, together
with the original and one copy of the manifest, and
shall make oath that the ownership of the vessel is as
indicated in the register, or document in lieu thereof,
and that the manifest was made out in accordance with
section 1431 of this title.’’
1970—Pub. L. 91–271 substituted reference to appropriate customs officer for reference to collector.
1935—Act Aug. 5, 1935, inserted ‘‘or document in lieu
thereof’’ after ‘‘indicated in the register’’.
EFFECTIVE DATE OF 2000 AMENDMENT
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.
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
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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.

§ 1435. Repealed. Pub. L. 103–182, title
§ 690(b)(2), Dec. 8, 1993, 107 Stat. 2223

VI,

Section, act June 17, 1930, ch. 497, title IV, § 435, 46
Stat. 711, set forth entry requirements for foreign vessels arriving within limits of any customs collection
district.

Page 156

§ 1435a. Transferred
CODIFICATION
Section, act May 4, 1934, ch. 212, 48 Stat. 663, was
transferred to section 91a of former Title 46, Shipping,
and subsequently repealed by Pub. L. 103–182, title VI,
§ 690(c)(7), Dec. 8, 1993, 107 Stat. 2223.

§ 1435b. Repealed. Pub. L. 103–182, title VI,
§ 690(c)(6), Dec. 8, 1993, 107 Stat. 2223
Section, acts June 16, 1937, ch. 362, 50 Stat. 303; 1946
Reorg. Plan No. 3, §§ 101–104, eff. July 16, 1946, 11 F.R.
7875, 60 Stat. 1097; June 2, 1970, Pub. L. 91–271, title III,
§ 320, 84 Stat. 293, related to clearance of vessels arriving on Sundays, holidays, or at night.

§ 1436. Penalties for violations of arrival, reporting, entry, and clearance requirements
(a) Unlawful acts
It is unlawful—
(1) to fail to comply with section 1431, 1433,
or 1434 of this title or section 60105 of title 46;
(2) to present or transmit, electronically or
otherwise, any forged, altered, or false document, paper, information, data or manifest to
the Customs Service under section 1431,
1433(d), or 1434 of this title or section 60105 of
title 46 without revealing the facts;
(3) to fail to make entry or to obtain clearance as required by section 1434 or 1644 of this
title, section 60105 of title 46, or section
1644a(b)(1) or (c)(1) of this title; or
(4) to fail to comply with, or violate, any
regulation prescribed under any section referred to in any of paragraphs (1) through (3).
(b) Civil penalty
Any master, person in charge of a vehicle, or
aircraft pilot who commits any violation listed
in subsection (a) is liable for a civil penalty of
$5,000 for the first violation, and $10,000 for each
subsequent violation, and any conveyance used
in connection with any such violation is subject
to seizure and forfeiture.
(c) Criminal penalty
In addition to being liable for a civil penalty
under subsection (b), any master, person in
charge of a vehicle, or aircraft pilot who intentionally commits any violation listed in subsection (a) is, upon conviction, liable for a fine
of not more than $2,000 or imprisonment for 1
year, or both; except that if the conveyance has,
or is discovered to have had, on board any merchandise (other than sea stores or the equivalent for conveyances other than vessels) the importation of which into the United States is prohibited, such individual is liable for an additional fine of not more than $10,000 or imprisonment for not more than 5 years, or both.
(d) Additional civil penalty
If any merchandise (other than sea stores or
the equivalent for conveyances other than a vessel) is imported or brought into the United
States in or aboard a conveyance which was not
properly reported or entered, the master, person
in charge of a vehicle, or aircraft pilot shall be
liable for a civil penalty equal to the value of
the merchandise and the merchandise may be
seized and forfeited unless properly entered by
the importer or consignee. If the merchandise

Page 157

§ 1436

TITLE 19—CUSTOMS DUTIES

consists of any controlled substance listed in
section 1584 of this title, the master, individual
in charge of a vehicle, or pilot shall be liable to
the penalties prescribed in that section.
(e) Civil penalties for postal shipments
(1) Civil penalty
A civil penalty shall be imposed against the
United States Postal Service if the Postal
Service accepts a shipment in violation of section 1415(a)(3)(K)(vii)(I) of this title.
(2) Modification of civil penalty
(A) In general
U.S. Customs and Border Protection shall
reduce or dismiss a civil penalty imposed
pursuant to paragraph (1) if U.S. Customs
and Border Protection determines that the
United States Postal Service—
(i) has a low error rate in compliance
with section 1415(a)(3)(K) of this title;
(ii) is cooperating with U.S. Customs and
Border Protection with respect to the violation of section 1415(a)(3)(K)(vii)(I) of this
title; or
(iii) has taken remedial action to prevent
future
violations
of
section
1415(a)(3)(K)(vii)(I) of this title.
(B) Written notification
U.S. Customs and Border Protection shall
issue a written notification to the Postal
Service with respect to each exercise of the
authority of subparagraph (A) to reduce or
dismiss a civil penalty imposed pursuant to
paragraph (1).
(3) Ongoing lack of compliance
If U.S. Customs and Border Protection determines that the United States Postal Service—
(A) has repeatedly committed violations of
section 1415(a)(3)(K)(vii)(I) of this title,
(B) has failed to cooperate with U.S. Customs and Border Protection with respect to
violations of section 1415(a)(3)(K)(vii)(I) of
this title, and
(C) has an increasing error rate in compliance with section 1415(a)(3)(K) of this title,
civil penalties may be imposed against the
United States Postal Service until corrective
action, satisfactory to U.S. Customs and Border Protection, is taken.
(June 17, 1930, ch. 497, title IV, § 436, 46 Stat. 711;
Aug. 5, 1935, ch. 438, title II, § 202, 49 Stat. 521;
Pub. L. 99–570, title III, § 3113(a), Oct. 27, 1986, 100
Stat. 3207–81; Pub. L. 103–182, title VI, § 611, Dec.
8, 1993, 107 Stat. 2170; Pub. L. 104–295, § 21(e)(3),
Oct. 11, 1996, 110 Stat. 3530; Pub. L. 115–271, title
VIII, § 8007, Oct. 24, 2018, 132 Stat. 4080.)
CODIFICATION
In subsec. (a)(1) to (3), ‘‘section 60105 of title 46’’ substituted for ‘‘section 4197 of the Revised Statutes of the
United States (46 U.S.C. App. 91)’’ on authority of Pub.
L. 109–304, § 18(c), Oct. 6, 2006, 120 Stat. 1709, which Act
enacted section 60105 of Title 46, Shipping.
In subsec. (a)(3), ‘‘section 1644a(b)(1) or (c)(1) of this
title’’ substituted for ‘‘section 1109 of the Federal Aviation Act of 1958 (49 U.S.C. App. 1509)’’ on authority of
Pub. L. 103–272, § 6(b), July 5, 1994, 108 Stat. 1378, the
first section of which enacted subtitles II, III, and V to
X of Title 49, Transportation.

PRIOR PROVISIONS
Provisions similar to those in this section were contained in R.S. § 2834, as amended by act Mar. 3, 1897, ch.
389, § 15, 29 Stat. 691, which was superseded by act Sept.
21, 1922, ch. 356, title IV, § 436, 42 Stat. 951, and was repealed by section 642 thereof. Section 436 of the 1922 act
was superseded by section 436 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of
the 1930 act.
AMENDMENTS
2018—Subsec. (e). Pub. L. 115–271 added subsec. (e).
1996—Subsec. (a)(2). Pub. L. 104–295 substituted ‘‘1431’’
for ‘‘1431(e)’’ and struck out ‘‘or’’ after semicolon at
end.
1993—Pub. L. 103–182, § 611(2), substituted ‘‘entry, and
clearance’’ for ‘‘and entry’’ in section catchline.
Subsec. (a)(1). Pub. L. 103–182, § 611(1)(A), substituted
‘‘section 1431, 1433, or 1434 of this title or section 91 of
title 46, Appendix’’ for ‘‘section 1433 of this title’’.
Subsec. (a)(2), (3). Pub. L. 103–182, § 611(1)(B), (C),
amended pars. (2) and (3) generally. Prior to amendment, pars. (2) and (3) read as follows:
‘‘(2) to present any forged, altered, or false document,
paper, or manifest to a customs officer under section
1433(d) of this title without revealing the facts;
‘‘(3) to fail to make entry as required by section 1434,
1435, or 1644 of this title or section 1509 of title 49, Appendix; or’’.
1986—Pub. L. 99–570 amended section generally. Prior
to amendment, section read as follows: ‘‘Every master
who fails to make the report or entry provided for in
sections 1433, 1434, or 1435 of this title shall, for each offense, be liable to a fine of not more than $1,000 and, if
the vessel have, or be discovered to have had, on board
any merchandise (sea stores excepted), the importation
of which into the United States is prohibited, or any
spirits, wines, or other alcoholic liquors, such master
shall be subject to an additional fine of not more than
$2,000 or to imprisonment for not more than one year,
or to both such fine and imprisonment.
‘‘Every master who presents a forged, altered, or false
document or paper on making entry of a vessel as required by section 1434 or 1435 of this title, knowing the
same to be forged, altered, or false and without revealing the fact, shall, in addition to any forfeiture to
which in consequence the vessel may be subject, be liable to a fine of not more than $5,000 nor less than $50
or to imprisonment for not more than two years, or to
both such fine and imprisonment.’’
1935—Act Aug. 5, 1935, inserted provisions relating to
additional penalty for vessel carrying nonimportable
merchandise or liquor and added second par.
EFFECTIVE DATE OF 2018 AMENDMENT
Pub. L. 115–271, title VIII, § 8009(a), Oct. 24, 2018, 132
Stat. 4081, provided that: ‘‘This subtitle [subtitle A
(§§ 8001–8009) of title VIII of Pub. L. 115–271, see Short
Title of 2018 Amendment note set out under section 1 of
this title] and the amendments made by this subtitle
(other than the amendments made by section 8002
[amending section 58c of this title]) shall take effect on
the date of the enactment of this Act [Oct. 24, 2018].’’
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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.

§ 1436a

TITLE 19—CUSTOMS DUTIES

§ 1436a. Report on violations of arrival, reporting, entry, and clearance requirements and
falsity or lack of manifest
(a) In general
The Commissioner of U.S. Customs and Border
Protection shall submit to the appropriate congressional committees an annual report that
contains the information described in subsection
(b) with respect to each violation of section 1436
of this title, as amended by section 8007, and section 1584 of this title that occurred during the
previous year.
(b) Information described
The information described in this subsection
is the following:
(1) The name and address of the violator.
(2) The specific violation that was committed.
(3) The location or port of entry through
which the items were transported.
(4) An inventory of the items seized, including a description of the items and the quantity
seized.
(5) The location from which the items originated.
(6) The entity responsible for the apprehension or seizure, organized by location or port
of entry.
(7) The amount of penalties assessed by U.S.
Customs and Border Protection, organized by
name of the violator and location or port of
entry.
(8) The amount of penalties that U.S. Customs and Border Protection could have levied,
organized by name of the violator and location
or port of entry.
(9) The rationale for negotiating lower penalties, organized by name of the violator and
location or port of entry.
(c) Appropriate congressional committees defined
In this section, the term ‘‘appropriate congressional committees’’ means—
(1) the Committee on Finance and the Committee on Homeland Security and Governmental Affairs of the Senate; and
(2) the Committee on Ways and Means, the
Committee on Oversight and Government Reform, and the Committee on Homeland Security of the House of Representatives.
(Pub. L. 115–271, title VIII, § 8008, Oct. 24, 2018, 132
Stat. 4081.)
REFERENCES IN TEXT
Section 1436 of this title, as amended by section 8007,
referred to in subsec. (a), is section 1436 of this title as
amended by section 8007 of Pub. L. 115–271.
CODIFICATION
Section was enacted as part of the Synthetics Trafficking and Overdose Prevention Act of 2018, also
known as the STOP Act of 2018, and also as part of the
Substance Use–Disorder Prevention that Promotes
Opioid Recovery and Treatment for Patients and Communities Act, also known as the SUPPORT for Patients and Communities Act, and not as part of the
Tariff Act of 1930 which comprises this chapter.

Page 158

§ 1437. Repealed. Pub. L. 103–182, title
§ 690(b)(3), Dec. 8, 1993, 107 Stat. 2223

VI,

Section, act June 17, 1930, ch. 497, title IV, § 437, 46
Stat. 711, provided for return of register or document to
master or owner of vessel upon clearance.

§ 1438. Unlawful return of foreign vessel’s papers
It shall not be lawful for any foreign consul to
deliver to the master of any foreign vessel the
register, or document in lieu thereof, deposited
with him in accordance with the provisions of
section 1434 of this title, or regulations issued
thereunder, until such master shall produce to
him a clearance in due form from the Customs
Service in the port in which such vessel has entered. Any consul offending against the provisions of this section shall be liable to a fine of
not more than $5,000.
(June 17, 1930, ch. 497, title IV, § 438, 46 Stat. 712;
Pub. L. 91–271, title III, § 301(b), June 2, 1970, 84
Stat. 287; Pub. L. 103–182, title VI, § 654, Dec. 8,
1993, 107 Stat. 2210.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 438, 42
Stat. 952. That section was superseded by section 438 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
AMENDMENTS
1993—Pub. L. 103–182 substituted ‘‘section 1434’’ for
‘‘section 1435’’, inserted ‘‘, or regulations issued thereunder,’’ before ‘‘until such master’’, and substituted
‘‘the Customs Service in the port in which such vessel
has entered’’ for ‘‘the appropriate customs officer of
the port where such vessel has been entered’’.
1970—Pub. L. 91–271 substituted reference to appropriate customs officers for reference to 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
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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.

§§ 1439, 1440. Repealed. Pub. L. 103–182, title VI,
§ 690(b)(4), (5), Dec. 8, 1993, 107 Stat. 2223
Section 1439, acts June 17, 1930, ch. 497, title IV, § 439,
46 Stat. 712; Aug. 8, 1953, ch. 397, § 2(b), 67 Stat. 507, required master of a vessel from a foreign port or place,
immediately upon arrival, to mail or deliver to designated employee a copy of manifest and any corrections thereto.
Section 1440, acts June 17, 1930, ch. 497, title IV, § 440,
46 Stat. 712; Aug. 8, 1953, ch. 397, § 2(c), 67 Stat. 508, required master of a vessel to make post entry of any
baggage or merchandise not included on manifest and
to mail or deliver such entry to designated employee.

Page 159

§ 1441

TITLE 19—CUSTOMS DUTIES

§ 1441. Exceptions to vessel entry and clearance
requirements

or obtains clearance under section 60105 of
title 46.

The following vessels shall not be required to
make entry under section 1434 of this title or to
obtain clearance under section 60105 of title 46:
(1) Vessels of war and public vessels employed for the conveyance of letters and dispatches and not permitted by the laws of the
nations to which they belong to be employed
in the transportation of passengers or merchandise in trade.
(2) Passenger vessels making three trips or
oftener a week between a port of the United
States and a foreign port, or vessels used exclusively as ferryboats, carrying passengers,
baggage, or merchandise: Provided, That the
master of any such vessel shall be required to
report such baggage and merchandise to the
appropriate customs officer within twentyfour hours after arrival.
(3) Any vessel carrying passengers on excursion from the United States Virgin Islands to
the British Virgin Islands and returning, if—
(A) the vessel does not in any way violate
the customs or navigation laws of the United
States;
(B) the vessel has not visited any hovering
vessel; and
(C) the master of the vessel, if there is on
board any article required by law to be entered, reports the article to the Customs
Service immediately upon arrival.

(June 17, 1930, ch. 497, title IV, § 441, 46 Stat. 712;
Aug. 5, 1935, ch. 438, title III, § 302, 49 Stat. 527;
Aug. 14, 1937, ch. 620, § 1, 50 Stat. 638; Sept. 1,
1954, ch. 1213, title V, § 501(b), 68 Stat. 1140; Pub.
L. 91–271, title III, § 301(b), June 2, 1970, 84 Stat.
287; Pub. L. 98–573, title II, § 204, Oct. 30, 1984, 98
Stat. 2974; Pub. L. 103–182, title VI, § 655, Dec. 8,
1993, 107 Stat. 2210; Pub. L. 104–295, § 21(e)(5), Oct.
11, 1996, 110 Stat. 3530; Pub. L. 106–36, title I,
§ 1001(b)(10), June 25, 1999, 113 Stat. 132; Pub. L.
106–476, title I, § 1452(b), Nov. 9, 2000, 114 Stat.
2168.)

(4) Any United States documented vessel
with recreational endorsement or any undocumented United States pleasure vessel not engaged in trade, if—
(A) the vessel complies with the reporting
requirements of section 1433 of this title, and
with the customs and navigation laws of the
United States;
(B) the vessel has not visited any hovering
vessel; and
(C) the master of, and any other person on
board, the vessel, if the master or such person has on board any article required by law
to be entered or declared, reports such article to the Customs Service immediately
upon arrival.
(5) Vessels arriving in distress or for the purpose of taking on bunker coal, bunker oil, sea
stores, or ship’s stores and which shall depart
within twenty-four hours after arrival without
having landed or taken on board any passengers, or any merchandise other than bunker coal, bunker oil, sea stores, or ship’s stores:
Provided, That the master, owner, or agent of
such vessel shall report under oath to the appropriate customs officer the hour and date of
arrival and departure and the quantity of
bunker coal, bunker oil, sea stores, or ship’s
stores taken on board.
(6) Any vessel required to anchor at the
Belle Isle Anchorage in the waters of the Detroit River in the State of Michigan, for the
purposes of awaiting the availability of cargo
or berthing space or for the purpose of taking
on a pilot or awaiting pilot services, or at the
direction of the Coast Guard, prior to proceeding to the Port of Toledo, Ohio, where the vessel makes entry under section 1434 of this title

CODIFICATION
‘‘Section 60105 of title 46’’ substituted in introductory
provisions for ‘‘section 4197 of the Revised Statutes of
the United States (46 U.S.C. App. 91)’’ and in par. (6) for
‘‘section 4197 of the Revised Statutes of the United
States’’ on authority of Pub. L. 109–304, § 18(c), Oct. 6,
2006, 120 Stat. 1709, which Act enacted section 60105 of
Title 46, Shipping.
PRIOR PROVISIONS
Provisions somewhat similar to those in par. (1) of
this section were contained in R.S. § 2791. R.S. § 3123
provided that steam-tugs duly enrolled and licensed to
engage in the foreign and coasting trade on the northern, northeastern, and northwestern frontiers of the
United States, when exclusively employed in towing
vessels, should not be required to report and clear at
the custom-house but that when employed in towing
rafts or other vessels without sale or steam motivepower, not required to be enrolled or licensed they
should report and clear in the same manner as other
vessels. Both sections were superseded and more closely
assimilated to this section by act Sept. 21, 1922, ch. 356,
title IV, § 441, 42 Stat. 952, and repealed by section 642
thereof. Section 441 of the 1922 act was superseded by
section 441 of act June 17, 1930, comprising this section,
and repealed by section 651(a)(1) of the 1930 act.
AMENDMENTS
2000—Par (6). Pub. L. 106–476 added par. (6).
1999—Par. (6). Pub. L. 106–36 struck out par. (6) which
read as follows: ‘‘Tugs documented under chapter 121 of
title 46 with a Great Lakes endorsement when towing
vessels which are required by law to enter and clear.’’
1996—Pars. (1), (2), (4), (5). Pub. L. 104–295 substituted
period for semicolon at end of pars. (1), (2), and (4) and
substituted period for ‘‘; and’’ at end of par. (5).
1993—Pub. L. 103–182, § 655(1), (5), substituted catchline for one which read ‘‘Vessels not required to enter’’
and amended introductory provisions generally. Prior
to amendment, introductory provisions read as follows:
‘‘The following vessels shall not be required to make
entry at the customhouse:’’.
Par. (3). Pub. L. 103–182, § 655(2), amended par. (3) generally. Prior to amendment, par. (3) read as follows:
‘‘Vessels carrying passengers on excursion from the
United States Virgin Islands to the British Virgin Islands and returning, and licensed yachts or undocumented American pleasure vessels not engaged in
trade: Provided, That such vessels do not in any way
violate the customs or navigation laws of the United
States and have not visited any hovering vessel: Provided further, That the master of any such vessel which
has on board any article required by law to be entered
shall be required to report such article to the appropriate customs officer within twenty-four hours after
arrival.’’
Pars. (4), (5). Pub. L. 103–182, § 655(3), added par. (4)
and redesignated former par. (4) as (5). Former par. (5)
redesignated (6).
Par. (6). Pub. L. 103–182, § 655(3), (4), redesignated par.
(5) as (6) and substituted ‘‘documented under chapter

§ 1442

TITLE 19—CUSTOMS DUTIES

121 of title 46 with a Great Lakes endorsement’’ for
‘‘enrolled and licensed to engage in the foreign and
coasting trade in the northern, northeastern, and
northwestern frontiers’’.
1984—Par. (3). Pub. L. 98–573 amended par. (3) generally, inserting provision referring to vessels carrying
passengers on excursion from the United States Virgin
Islands to the British Virgin Islands and returning.
1970—Pars. (2) to (4). Pub. L. 91–271 substituted references to appropriate customs officer for references to
collector wherever appearing.
1954—Par. (3). Act Sept. 1, 1954, exempted undocumented American pleasure vessels from entry requirements, and provided that both yachts and undocumented pleasure vessels report to the collector of customs, within 24 hours after arrival, all articles, whether dutiable or not, for which a customs entry is required.
1937—Par. (4). Act Aug. 14, 1937, substituted ‘‘sea
stores, or ship’s stores’’ for ‘‘or necessary sea stores’’
wherever appearing.
1935—Par. (3). Act. Aug. 5, 1935, inserted ‘‘And not visiting any hovering vessel, nor having at any time or, if
forfeited to the United States or to a foreign government, at any time after forfeiture, become liable to seizure and forfeiture for any violation of the laws of the
United States’’.
EFFECTIVE DATE OF 2000 AMENDMENT
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.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98–573 applicable with respect
to vessels returning from the British Virgin Islands on
or after 15th day after Oct. 30, 1984, see section 214(a),
(c)(1) of Pub. L. 98–573, set out as a note under section
1304 of this title.
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 1937 AMENDMENT
Act Aug. 14, 1937, ch. 620, § 2, 50 Stat. 638, provided
that: ‘‘The amendment made by this Act [amending
this section] shall take effect on the day following the
date of its enactment [Aug. 14, 1937].’’
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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.
For transfer of authorities, functions, personnel, and
assets of the Coast Guard, including the authorities
and functions of the Secretary of Transportation relating thereto, to the Department of Homeland Security,
and for treatment of related references, see sections
468(b), 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.

Page 160

§ 1442. Residue cargo
Any vessel having on board merchandise
shown by the manifest to be destined to a foreign port or place may, after the report and
entry of such vessel under the provisions of this
chapter, proceed to such foreign port of destination with the cargo so destined therefor, without
unlading the same and without the payment of
duty thereon. Any vessel arriving from a foreign
port or place having on board merchandise
shown by the manifest to be destined to a port
or ports in the United States other than the port
of entry at which such vessel first arrived and
made entry may proceed with such merchandise
from port to port or from district to district for
the unlading thereof.
(June 17, 1930, ch. 497, title IV, § 442, 46 Stat. 713.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in R.S. §§ 2776 (as amended by act June 26, 1884,
ch. 121, § 29, 23 Stat. 59), 2777–2779, 2782, and 2783, all of
which were superseded by act Sept. 21, 1922, ch. 356,
title IV, § 442, 42 Stat. 952, and were repealed by section
642 thereof. Section 442 of the 1922 act was superseded
by section 442 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act.
Provisions authorizing the Secretary of the Treasury
to require bonds in cases of vessels carrying goods destined for ports other than port of entry were contained
in the 1922 act and prior acts. These provisions were
omitted from this section. General provisions authorizing the Secretary to require bonds where not specifically required are contained in section 1623 of this title.
Special provisions concerning Astoria and Portland
were contained in R.S. §§ 2588 and 2590, prior to repeal
by section 642 of the act of Sept. 21, 1922, ch. 356.

§§ 1443 to 1445. Repealed. Pub. L. 103–182, title
VI, § 690(b)(6), Dec. 8, 1993, 107 Stat. 2223
Section 1443, acts June 17, 1930, ch. 497, title IV, § 443,
46 Stat. 713; June 2, 1970, Pub. L. 91–271, title III, § 301(b),
84 Stat. 287, related to manifests and permits for merchandise arriving for delivery in different districts or
ports of entry.
Section 1444, acts June 17, 1930, ch. 497, title IV, § 444,
46 Stat. 713; June 2, 1970, Pub. L. 91–271, title III, § 301(b),
84 Stat. 287, required master to report his arrival at another port to a customs officer within twenty-four
hours and to produce copies of permit and manifest.
Section 1445, acts June 17, 1930, ch. 497, title IV, § 445,
46 Stat. 713; June 2, 1970, Pub. L. 91–271, title III, § 301(b),
84 Stat. 287, set forth penalties for failure of master to
obtain or produce permit or manifest.

§ 1446. Supplies and stores retained on board
Vessels arriving in the United States from foreign ports may retain on board, without the
payment of duty, all coal and other fuel supplies, ships’ stores, sea stores, and the legitimate equipment of such vessels. Any such supplies, ships’ stores, sea stores, or equipment
landed and delivered from such vessel shall be
considered and treated as imported merchandise: Provided, That bunker coal, bunker oil,
ships’ stores, sea stores, or the legitimate equipment of vessels belonging to regular lines plying
between foreign ports and the United States,
which are delayed in port for any cause, may be
transferred under a permit by the appropriate
customs officer and under customs supervision
from the vessel so delayed to another vessel of
the same line and owner, and engaged in the for-

Page 161

§ 1448

TITLE 19—CUSTOMS DUTIES

eign trade, without the payment of duty thereon.
(June 17, 1930, ch. 497, title IV, § 446, 46 Stat. 713;
Pub. L. 91–271, title III, § 301(b), June 2, 1970, 84
Stat. 287.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 446, 42
Stat. 953. That section was superseded by section 446 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
Provisions similar to those in the last sentence of
this section concerning sea stores and equipment, were
contained in R.S. § 2797, as amended by act Mar. 3, 1897,
ch. 389, § 17, 29 Stat. 691. A provision that steam vessels
might retain coal on board without being required to
land it or pay duty was contained in R.S. § 2798. Provision for collection of duty on excessive quantities of
sea stores was made by R.S. § 2796. All of these sections
were repealed by act Sept. 21, 1922, ch. 356, title IV,
§ 642, 42 Stat. 989.
AMENDMENTS
1970—Pub. L. 91–271 substituted reference to appropriate customs officer for reference to 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.

§ 1447. Place of entry and unlading
It shall be unlawful to make entry of any vessel or to unlade the cargo or any part thereof of
any vessel elsewhere than at a port of entry:
Provided, That upon good cause therefor being
shown, the Commissioner of U.S. Customs and
Border Protection may permit entry of any vessel to be made at a place other than a port of
entry designated by him, under such conditions
as he shall prescribe: And provided further, That
any vessel laden with merchandise in bulk may
proceed after entry of such vessel to any place
designated by the Secretary of the Treasury for
the purpose of unlading such cargo, under the
supervision of customs officers if the Customs
Service considers the same necessary, and in
such case the compensation and expenses of
such officers shall be reimbursed to the Government by the party in interest.
(June 17, 1930, ch. 497, title IV, § 447, 46 Stat. 714;
1946 Reorg. Plan No. 3, §§ 101–104, eff. July 16,
1946, 11 F.R. 7875, 60 Stat. 1097; Pub. L. 91–271,
title III, § 301(b), June 2, 1970, 84 Stat. 287; Pub.
L. 103–182, title VI, § 649(a), Dec. 8, 1993, 107 Stat.
2208; Pub. L. 114–125, title VIII, § 802(d)(2), Feb.
24, 2016, 130 Stat. 210.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 447, 42
Stat. 953. That section was superseded by section 447 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
Provisions concerning the place of entry and unlading of foreign vessels and vessels from foreign ports
were contained in R.S. §§ 2770 and 2771, prior to repeal
by act Sept. 21, 1922, ch. 356, title IV, § 642, 42 Stat. 989.
Special provisions concerning the place of lading and
unlading vessels laden with the products of Canada,
New Brunswick, Nova Scotia, Newfoundland and Prince
Edward Island were contained in R.S. § 3129, prior to repeal by section 642 of the 1922 act.

R.S. § 2897 authorized Secretary of the Treasury,
under regulations by him prescribed, to permit unloading of salt, imported from foreign places, on right bank
of Mississippi River, opposite New Orleans, at any point
on said bank between upper and lower corporate limits
of said city, prior to repeal by act Mar. 3, 1897, ch. 389,
§ 16, 29 Stat. 691.
AMENDMENTS
1993—Pub. L. 103–182 substituted ‘‘the Customs Service considers’’ for ‘‘the appropriate customs officer
shall consider’’.
1970—Pub. L. 91–271 substituted reference to appropriate customs officer for reference to collector.
CHANGE OF NAME
‘‘Commissioner of U.S. Customs and Border Protection’’ substituted for ‘‘Commissioner of Customs’’ in
text on authority of section 802(d)(2) of Pub. L. 114–125,
set out as a note under section 211 of Title 6, Domestic
Security.
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
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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.
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. Customs personnel, referred to in text, were
under Department of the Treasury.
‘‘Commissioner of Customs’’ substituted in text for
‘‘Secretary of Commerce’’ on authority of Reorg. Plan
No. 3 of 1946, set out in the Appendix to Title 5.

§ 1448. Unlading
(a) Permits and preliminary entries
Except as provided in section 1441 of this title
(relating to vessels not required to enter or
clear), no merchandise, passengers, or baggage
shall be unladen from any vessel required to
make entry under section 1434 of this title, or
vehicle required to report arrival under section
1433 of this title, until entry of such vessel or report of the arrival of such vehicle has been made
and a permit for the unlading of the same issued
or transmitted pursuant to an electronic data
interchange system by the Customs Service.
After the entry of any vessel or report of the arrival of any vehicle, the Customs Service may
issue a permit, electronically pursuant to an authorized electronic data interchange system or
otherwise, to the master of the vessel, or to the

§ 1449

TITLE 19—CUSTOMS DUTIES

person in charge of the vehicle, to unlade merchandise or baggage, but except as provided in
subdivision (b) of this section merchandise or
baggage so unladen shall be retained at the
place of unlading until entry therefor is made
and a permit for its delivery granted, and the
owners of the vessel or vehicle from which any
imported merchandise is unladen prior to entry
of such merchandise shall be liable for the payment of the duties accruing on any part thereof
that may be removed from the place of unlading
without a permit therefor having been issued.
The owner or master of any vessel or vehicle, or
agent thereof, shall notify the Customs Service
of any merchandise or baggage so unladen for
which entry is not made within the time prescribed by law or regulation. The Secretary
shall by regulation prescribe administrative
penalties not to exceed $1,000 for each bill of lading for which notice is not given. Any such administrative penalty shall be subject to mitigation and remittance under section 1618 of this
title. Such unentered merchandise or baggage
shall be the responsibility of the master or person in charge of the importing vessel or vehicle,
or agent thereof, until it is removed from the
carrier’s control in accordance with section 1490
of this title.
(b) Special delivery permit
The Secretary of the Treasury is authorized to
provide by regulations for the issuing of special
permits for delivery, prior to formal entry
therefor, of perishable articles and other articles, the immediate delivery of which is necessary.
(June 17, 1930, ch. 497, title IV, § 448, 46 Stat. 714;
Pub. L. 91–271, title III, § 301(e), June 2, 1970, 84
Stat. 288; Pub. L. 103–182, title VI, § 656, Dec. 8,
1993, 107 Stat. 2211.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 448, 42
Stat. 953. That section was superseded by section 448 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
Provisions similar to those in this section concerning
preliminary entries, and a further provision that on
making such entry lading might proceed by both day
and night, were contained in act Feb. 13, 1911, ch. 46, § 2,
36 Stat. 900, prior to repeal by act Sept. 21, 1922, ch. 356,
title IV, § 643, 42 Stat. 989.
Provisions for the estimation of duties, and the issuance of permits for delivery of merchandise, and provisions prescribing the contents of such permits, were
contained in R.S. § 2869, (as amended by act June 5, 1894,
ch. 92, § 2, 28 Stat. 86) and § 2870, prior to repeal by act
Sept. 21, 1922, ch. 356, title IV, § 642, 42 Stat. 989.
Provisions as to the removal of merchandise brought
in any vessel from a foreign port or place, from the
wharf or place where it might be landed or put, before
it had been weighed, gauged, measured, etc., were contained in R.S. § 2882, prior to repeal by act Sept. 21, 1922,
ch. 356, title IV, § 642, 42 Stat. 989.
AMENDMENTS
1993—Pub. L. 103–182 in first sentence, substituted
‘‘enter or clear)’’ for ‘‘enter)’’ and ‘‘required to make
entry under section 1434 of this title, or vehicle required to report arrival under section 1433 of this
title,’’ for ‘‘or vehicle arriving from a foreign port or
place’’, inserted ‘‘or transmitted pursuant to an electronic data interchange system’’ after ‘‘issued’’, and

Page 162

substituted ‘‘the Customs Service.’’ for ‘‘the appropriate customs officer: Provided, That the master may
make a preliminary entry of a vessel by making oath
or affirmation to the truth of the statements contained
in the vessel’s manifest and delivering the manifest to
the customs officer who boards such vessel, but the
making of such preliminary entry shall not excuse the
master from making formal entry of his vessel at the
customhouse, as provided by this chapter.’’, in second
sentence, struck out ‘‘, preliminary or otherwise,’’
after ‘‘After the entry’’, substituted ‘‘the Customs
Service’’ for ‘‘such customs officer’’, and inserted
‘‘, electronically pursuant to an authorized electronic
data interchange system or otherwise,’’ after ‘‘may
issue a permit’’, and substituted last four sentences for
former last sentence which read as follows: ‘‘Any merchandise or baggage so unladen from any vessel or vehicle for which entry is not made within forty-eight
hours exclusive of Sunday and holidays from the time
of the entry of the vessel or report of the vehicle, unless a longer time is granted by such customs officer,
as provided in section 1484 of this title, shall be sent to
a bonded warehouse or the public stores and held as unclaimed at the risk and expense of the consignee in the
case of merchandise and of the owner in the case of
baggage, until entry thereof is made.’’
1970—Subsec. (a). Pub. L. 91–271 substituted references to appropriate customs officer or such customs
officer for references to collector wherever appearing.
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
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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.

§ 1449. Unlading at port of entry
Except as provided in sections 1442 and 1447 of
this title (relating to residue cargo and to bulk
cargo respectively), merchandise and baggage
imported in any vessel by sea shall be unladen
at the port of entry to which such vessel is destined, unless (1) such vessel is compelled by any
cause to put into another port of entry, and the
Customs Service issues a permit for the unlading of such merchandise or baggage at such port,
or (2) the Secretary of the Treasury, because of
an emergency existing at the port of destination, authorizes such vessel to proceed to another port of entry. Merchandise and baggage so
unladen may be entered in the same manner as
other imported merchandise or baggage and may
be treated as unclaimed merchandise or baggage
and stored at the expense and risk of the owner
thereof, or may be reladen without entry upon
the vessel from which it was unladen for transportation to its destination.
(June 17, 1930, ch. 497, title IV, § 449, 46 Stat. 714;
Pub. L. 91–271, title III, § 301(b), June 2, 1970, 84

Page 163

§ 1451

TITLE 19—CUSTOMS DUTIES

Stat. 287; Pub. L. 103–182, title VI, § 649(b), Dec.
8, 1993, 107 Stat. 2208.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 449, 42
Stat. 954. That section was superseded by section 449 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
Provisions concerning protests and reports by vessels
compelled by distress of weather or other necessity to
put into a port of the United States; permits for the unlading thereof; the storage of the goods; the disposal of
perishable goods; variances between the report, and the
delivery of the cargo, and the reloading of such vessels,
and a special provision for Spanish vessels arriving in
distress, were contained in R.S. §§ 2891–2895. Provisions
for report and entry of vessels prevented by ice from
getting to the port or place at which her cargo was intended to be delivered, and for the unlading or landing
of the cargo, were contained in R.S. § 2896. All of these
sections were repealed by act Sept. 21, 1922, ch. 356,
title IV, § 642, 42 Stat. 989.
AMENDMENTS
1993—Pub. L. 103–182 substituted ‘‘Customs Service issues a permit for the unlading of such merchandise or
baggage at such port,’’ for ‘‘appropriate customs officer
of such port issues a permit for the unlading of such
merchandise or baggage,’’.
1970—Pub. L. 91–271 substituted reference to appropriate customs officers for reference to 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
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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.

§ 1450. Unlading on Sundays, holidays, or during
overtime hours
No merchandise, baggage, or passengers arriving in the United States from any foreign port
or place, and no bonded merchandise or baggage
being transported from one port to another,
shall be unladen from the carrying aircraft, vessel or vehicle on Sunday, a holiday, or during
overtime hours, except under special license
granted by the appropriate customs officer
under such regulations as the Secretary of the
Treasury may prescribe.
(June 17, 1930, ch. 497, title IV, § 450, 46 Stat. 715;
Pub. L. 91–271, title III, § 301(b), June 2, 1970, 84
Stat. 287; Pub. L. 103–66, title XIII, § 13811(b)(2),
Aug. 10, 1993, 107 Stat. 670.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in R.S. § 2872, as amended by the act of June 26,

1884, ch. 121, § 25, 23 Stat. 59, which was superseded by
act Sept. 21, 1922, ch. 356, title IV, § 450, 42 Stat. 954, and
was repealed by section 642 thereof. Section 450 of the
1922 act was superseded by section 450 of act June 17,
1930, comprising this section, and repealed by section
651(a)(1) of the 1930 act.
R.S. § 2871 providing for the granting of a special license to unlade at night, and the amendment thereof
by act June 30, 1906, ch. 3909, 34 Stat. 633, were repealed
by section 6 of act Feb. 13, 1911, ch. 46, and provision for
the grant of a special license to lade or unlade at night,
and the grant of permits for immediate lading and unlading of vessels admitted to preliminary entry, etc.,
was made, in sections 1 and 4 of that act, which were
repealed by section 643 of the act of Sept. 21, 1922, ch.
356.
A special provision on the subject matter of this section for the northern, northeastern and northwestern
frontiers was contained in R.S. § 3120, as amended by
act Feb. 27, 1877, ch. 69, § 1, 19 Stat. 248, prior to repeal
by section 642 of the act of Sept. 21, 1922, ch. 356.
AMENDMENTS
1993—Pub. L. 103–66 in section catchline substituted
‘‘during overtime hours’’ for ‘‘at night’’, and in text
substituted ‘‘during overtime hours’’ for ‘‘at night’’ and
inserted ‘‘aircraft,’’ before ‘‘vessel’’.
1970—Pub. L. 91–271 substituted reference to appropriate customs officer for reference to collector.
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by Pub. L. 103–66 applicable to customs
inspectional services provided on or after Jan. 1, 1994,
see section 13811(c) of Pub. L. 103–66, set out as a note
under section 267 of this title.
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.

§ 1451. Extra compensation
Before any such special license to unlade shall
be granted, the master, owner, or agent of such
vessel or vehicle, or the person in charge of such
vehicle, shall be required to deposit sufficient
money to pay, or to give a bond in an amount to
be fixed by the Secretary conditioned to pay,
the compensation and expenses of the customs
officers and employees assigned to duty in connection with such unlading at night or on Sunday or a holiday, in accordance with the provisions of section 267 of this title. In lieu of such
deposit or bond the owner or agent of any vessel
or vehicle or line of vessels or vehicles may execute a bond in an amount to be fixed by the Secretary of the Treasury to cover and include the
issuance of special licenses for the unlading of
such vessels or vehicles for a period not to exceed one year. Upon a request made by the
owner, master, or person in charge of a vessel or
vehicle, or by or on behalf of a common carrier
or by or on behalf of the owner or consignee of
any merchandise or baggage, for overtime services of customs officers or employees at night or
on a Sunday or holiday, the appropriate customs
officer shall assign sufficient customs officers or
employees if available to perform any such services which may lawfully be performed by them
during regular hours of business, but only if the
person requesting such services deposits sufficient money to pay, or gives a bond in an
amount to be fixed by the 1 such customs officer,
1 So

in original. The word ‘‘the’’ probably should not appear.

§ 1451a

TITLE 19—CUSTOMS DUTIES

conditioned to pay the compensation and expenses of such customs officers and employees,
who shall be entitled to rates of compensation
fixed on the same basis and payable in the same
manner and upon the same terms and conditions
as in the case of customs officers and employees
assigned to duty in connection with lading or
unlading at night or on Sunday or a holiday.
Nothing in this section shall be construed to impair the existing authority of the Treasury Department to assign customs officers or employees to regular tours of duty at nights or on Sundays or holidays when such assignments are in
the public interest: Provided, That the provisions of this section, sections 1450 and 1452 of
this title, and the provisions of section 267 of
this title insofar as such section 267 of this title
requires payment of compensation by the master, owner, agent, or consignee of a vessel or
conveyance, shall not apply to the owner, operator, or agent of a highway vehicle, bridge, tunnel, or ferry, between the United States and
Canada or between the United States and Mexico, nor to the lading or unlading of merchandise, baggage, or persons arriving in or departing from the United States by motor vehicle,
trolley car, on foot, or by other means of highway travel upon, over, or through any highway,
bridge, tunnel, or ferry. At ports of entry and
customs stations where any merchandise, baggage, or persons shall arrive in or depart from
the United States by motor vehicle, trolley car,
on foot, or by other means of highway travel
upon, over, or through any highway, bridge, tunnel, or ferry, between the United States and
Canada or between the United States and Mexico, the appropriate customs officer, under such
regulations as the Secretary of the Treasury
may prescribe, shall assign customs officers and
employees to duty at such times during the
twenty-four hours of each day, including Sundays and holidays, as the Secretary of the Treasury in his discretion may determine to be necessary to facilitate the inspection and passage of
such merchandise, baggage, or persons. Officers
and employees assigned to such duty at night or
on Sunday or a holiday shall be paid compensation in accordance with existing law as interpreted by the United States Supreme Court in
the case of the United States v. Howard C.
Myers (320 U.S. 561); but all compensation payable to such customs officers and employees
shall be paid by the United States without requiring any license, bond, obligation, financial
undertaking, or payment in connection therewith on the part of any owner, operator, or
agent of any such highway vehicle, bridge, tunnel, or ferry, or other person. As used in this
section, the term ‘‘ferry’’ shall mean a passenger service operated with the use of vessels
which arrive in the United States on regular
schedules at intervals of at least once each hour
during any period in which customs service is to
be furnished without reimbursement as above
provided.
(June 17, 1930, ch. 497, title IV, § 451, 46 Stat. 715;
June 25, 1938, ch. 679, § 9, 52 Stat. 1082; June 3,
1944, ch. 233, § 1, 58 Stat. 269; Sept. 1, 1954, ch.
1213, title V, § 503, 68 Stat. 1141; Pub. L. 91–271,
title III, § 301(f), June 2, 1970, 84 Stat. 288.)

Page 164
PRIOR PROVISIONS

Provisions similar to those in this section, but applying also to the issuance of a permit for immediate lading or unlading after preliminary entry, were contained
in act Feb. 13, 1911, ch. 46, § 3, 36 Stat. 900, which was superseded in part by act Sept. 21, 1922, ch. 356, title IV,
§ 451, 42 Stat. 954, and was repealed by section 643 thereof. Section 451 of the 1922 act was superseded by section
451 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act.
AMENDMENTS
1970—Pub. L. 91–271 substituted references to appropriate customs officer or such customs officer for references to collector wherever appearing.
1954—Act Sept. 1, 1954, permitted the deposit of sufficient money to cover costs of night, Sunday, or holiday
service in lieu of filing of bond.
1944—Act June 3, 1944, inserted proviso.
1938—Act June 25, 1938, amended third sentence generally.
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
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.

§ 1451a. Repealed. Pub. L. 103–66, title XIII,
§ 13811(b)(1), Aug. 10, 1993, 107 Stat. 670
Section, act June 3, 1944, ch. 233, § 2, 58 Stat. 270, provided that certain extra compensation of customs officers and employees assigned to performance of inspectional services in connection with traffic over highways, toll bridges, etc. on Sundays or holidays prior to
June 3, 1944, was to be payable by the U.S. without reimbursement by the applicant for such services and
that any reimbursement which had accrued and been
collected since Jan. 6, 1941, was to be refunded.
EFFECTIVE DATE OF REPEAL
Repeal applicable to customs inspectional services
provided on or after Jan. 1, 1994, see section 13811(c) of
Pub. L. 103–66, set out as an Effective Date of 1993
Amendment note under section 267 of this title.

§ 1452. Lading on Sundays, holidays, or at night
No merchandise or baggage entered for transportation under bond or for exportation with the
benefit of drawback, or other merchandise or
baggage required to be laden under customs supervision, shall be laden on any vessel or vehicle
at night or on Sunday or a holiday, except under
special license therefor to be issued by the appropriate customs officer under the same conditions and limitations as pertain to the unlading
of imported merchandise or merchandise being
transported in bond.

Page 165

§ 1455

TITLE 19—CUSTOMS DUTIES

(June 17, 1930, ch. 497, title IV, § 452, 46 Stat. 715;
Pub. L. 91–271, title III, § 301(b), June 2, 1970, 84
Stat. 287.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 452, 42
Stat. 955. That section was superseded by section 452 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
AMENDMENTS
1970—Pub. L. 91–271 substituted reference to appropriate customs officer for reference to 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.

§ 1453. Lading and unlading of merchandise or
baggage; penalties
If any merchandise or baggage is laden on, or
unladen from, any vessel or vehicle without a
special license or permit therefor issued by the
appropriate customs officer, the master of such
vessel or the person in charge of such vehicle
and every other person who knowingly is concerned, or who aids therein, or in removing or
otherwise securing such merchandise or baggage, shall each be liable to a penalty equal to
the value of the merchandise or baggage so
laden or unladen, and such merchandise or baggage shall be subject to forfeiture, and if the
value thereof is $500 or more, the vessel or vehicle on or from which the same shall be laden or
unladen shall be subject to forfeiture.
(June 17, 1930, ch. 497, title IV, § 453, 46 Stat. 716;
Pub. L. 91–271, title III, § 301(b), June 2, 1970, 84
Stat. 287.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 453, 42
Stat. 955. That section was superseded by section 453 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
Provisions imposing penalties and forfeitures for violation of R.S. § 2872, which required a special license for
unloading or delivering merchandise otherwise than in
open day, were contained in R.S. §§ 2873 and 2874, prior
to repeal by act Sept. 21, 1922, ch. 356, title IV, § 642, 42
Stat. 989.
AMENDMENTS
1970—Pub. L. 91–271 substituted reference to appropriate customs officer for reference to 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.

§ 1454. Unlading of passengers; penalty
If any passenger is unladen from any vessel or
vehicle without a special license or permit
therefor issued by the appropriate customs officer, the master of such vessel or the person in
charge of such vehicle and every other person
who knowingly is concerned, or who aids therein, shall each be liable to a penalty of $1,000 for
the first passenger and $500 for each additional
such passenger so unladen.

(June 17, 1930, ch. 497, title IV, § 454, 46 Stat. 716;
Pub. L. 91–271, title III, § 301(b), June 2, 1970, 84
Stat. 287; Pub. L. 99–570, title III, § 3114, Oct. 27,
1986, 100 Stat. 3207–82.)
AMENDMENTS
1986—Pub. L. 99–570 substituted ‘‘$1,000 for the first
passenger and $500 for each additional such passenger’’
for ‘‘$500 for each such passenger’’.
1970—Pub. L. 91–271 substituted reference to appropriate customs officer for reference to 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.

§ 1455. Boarding and discharging inspectors
The appropriate customs officer for the district in which any vessel or vehicle arrives from
a foreign port or place may put on board of such
vessel or vehicle while within such district, and
if necessary while going from one district to another, one or more inspectors or other customs
officers to examine the cargo and contents of
such vessel or vehicle and superintend the unlading thereof, and to perform such other duties
as may be required by law or the customs regulations for the protection of the revenue. Such
inspector or other customs officer may, if he
shall deem the same necessary for the protection of the revenue, secure the hatches or other
communications or outlets of such vessel or vehicle with customs seals or other proper fastenings while such vessel is not in the act of unlading and such fastenings shall not be removed
without permission of the inspector or other
customs officer. Such inspector or other customs officer may require any vessel or vehicle to
discontinue or suspend unlading during the continuance of unfavorable weather or any conditions rendering the discharge of cargo dangerous
or detrimental to the revenue. Any officer,
owner, agent of the owner, or member of the
crew of any such vessel who obstructs or hinders
any such inspector or other customs officer in
the performance of his duties, shall be liable to
a penalty of not more than $500.
(June 17, 1930, ch. 497, title IV, § 455, 46 Stat. 716;
Pub. L. 91–271, title III, § 301(b), June 2, 1970, 84
Stat. 287.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 454, 42
Stat. 955. That section was superseded by section 455 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
Provisions on the subject matter of this section were
contained in R.S. §§ 2834 (as amended by act Mar. 3, 1897,
ch. 389, § 15, 29 Stat. 691), 2875, and 3070; and special provisions for particular ports in sections 2588, 2590 and
2832. Provisions as to the duties of inspectors, the
records to be kept and returns to be made by them and
the comparison of their returns with the manifests and
entries, were contained in R.S. §§ 2876, 2877, 2888 and
2889. All the foregoing sections were repealed by act
Sept. 21, 1922, ch. 356, title IV, § 642, 42 Stat. 989.
AMENDMENTS
1970—Pub. L. 91–271 substituted reference to appropriate customs officer for reference to collector.

§ 1456

TITLE 19—CUSTOMS DUTIES
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.

§ 1456. Compensation and expenses of inspectors
between ports; reimbursement
The compensation of any inspector or other
customs officer, stationed on any vessel or vehicle while proceeding from one port to another
and returning therefrom, shall be reimbursed to
the Government by the master or owner of such
vessel, together with the actual expense of such
inspector or customs officer for subsistence, or
in lieu of such expenses such vessel or vehicle
may furnish such inspector or customs officer,
the accommodations usually supplied to passengers.
(June 17, 1930, ch. 497, title IV, § 456, 46 Stat. 716.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 455, 42
Stat. 955. That section was superseded by section 456 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
Provisions on the subject matter of this section were
contained in R.S. § 2878, and particular provisions for
certain ports in sections 2588 and 2833. Section 2878 contained a further provision prohibiting inspectors from
performing any other duties or service than what was
required by that title. All these sections were repealed
by act Sept. 21, 1922, ch. 356, title IV, § 642, 42 Stat. 989.

§ 1457. Time for unlading
Whenever any merchandise remains on board
any vessel or vehicle from a foreign port more
than twenty-five days after the date on which
report of said vessel or vehicle was made, the appropriate customs officer may take possession of
such merchandise and cause the same to be unladen at the expense and risk of the owners
thereof, or may place one or more inspectors or
other customs officers on board of said vessel or
vehicle to protect the revenue. The compensation and expenses of any such inspector or customs officer for subsistence while on board of
such vessel or vehicle shall be reimbursed to the
Government by the owner or master of such vessel or vehicle.
(June 17, 1930, ch. 497, title IV, § 457, 46 Stat. 716;
Pub. L. 91–271, title III, § 301(b), June 2, 1970, 84
Stat. 287.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in R.S. §§ 2879, 2880 and 2969 (as amended by act
May 9, 1896, ch. 164, 29 Stat. 115), which were superseded
by act Sept. 21, 1922, ch. 356, title IV, § 456, 42 Stat. 955,
and were repealed by section 642 thereof. Section 456 of
the 1922 act was superseded by section 457 of act June
17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act.
AMENDMENTS
1970—Pub. L. 91–271 substituted reference to appropriate customs officer for reference to 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.

Page 166

§ 1458. Bulk cargo, time for unlading
The limitation of time for unlading shall not
extend to vessels laden exclusively with merchandise in bulk consigned to one consignee and
arriving at a port for orders, but if the master of
such vessel requests a longer time to discharge
its cargo, the compensation of the inspectors or
other customs officers whose services are required in connection with the unlading shall, for
every day consumed in unlading in excess of
twenty-five days from the date of the vessel’s
entry, be reimbursed by the master or owner of
such vessel.
(June 17, 1930, ch. 497, title IV, § 458, 46 Stat. 717.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 458, 42
Stat. 956. That section was superseded by section 458 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
Provisions somewhat similar to those in this section,
but applicable only to vessels laden with specified articles, were contained in R.S. § 2881, as amended by act
June 3, 1892, ch. 86, § 2, 27 Stat. 41, prior to repeal by act
Sept. 21, 1922, ch. 356, title IV, § 642, 42 Stat. 989.

§ 1459. Reporting requirements for individuals
(a) Individuals arriving other than by conveyance
Except as otherwise authorized by the Secretary, individuals arriving in the United States
other than by vessel, vehicle, or aircraft shall—
(1) enter the United States only at a border
crossing point designated by the Secretary;
and
(2) immediately—
(A) report the arrival, and
(B) present themselves, and all articles accompanying them for inspection;
to the customs officer at the customs facility
designated for that crossing point.
(b) Individuals arriving by reported conveyance
Except as otherwise authorized by the Secretary, passengers and crew members aboard a
conveyance the arrival in the United States of
which was made or reported in accordance with
section 1433 or 1644 of this title or section
1644a(b)(1) or (c)(1) of this title, or in accordance
with applicable regulations, shall remain aboard
the conveyance until authorized to depart the
conveyance by the appropriate customs officer.
Upon departing the conveyance, the passengers
and crew members shall immediately report to
the designated customs facility with all articles
accompanying them.
(c) Individuals arriving by unreported conveyance
Except as otherwise authorized by the Secretary, individuals aboard a conveyance the arrival in the United States of which was not
made or reported in accordance with the laws or
regulations referred to in subsection (b) of this
section shall immediately notify a customs officer and report their arrival, together with appropriate information concerning the conveyance on or in which they arrived, and present
their property for customs examination and inspection.

Page 167

§ 1461

TITLE 19—CUSTOMS DUTIES

(d) Departure from designated customs facilities
Except as otherwise authorized by the Secretary, any person required to report to a designated customs facility under subsection (a),
(b), or (c) of this section may not depart that facility until authorized to do so by the appropriate customs officer.
(e) Unlawful acts
It is unlawful—
(1) to fail to comply with subsection (a), (b),
or (c) of this section;
(2) to present any forged, altered, or false
document or paper to a customs officer under
subsection (a), (b), or (c) of this section without revealing the facts;
(3) to violate subsection (d) of this section;
or
(4) to fail to comply with, or violate, any
regulation prescribed to carry out subsection
(a), (b), (c), or (d) of this section.
(f) Civil penalty
Any individual who violates any provision of
subsection (e) of this section is liable for a civil
penalty of $5,000 for the first violation, and
$10,000 for each subsequent violation.
(g) Criminal penalty
In addition to being liable for a civil penalty
under subsection (f) of this section, any individual who intentionally violates any provision of
subsection (e) of this section is, upon conviction,
liable for a fine of not more than $5,000, or imprisonment for not more than 1 year, or both.
(June 17, 1930, ch. 497, title IV, § 459, 46 Stat. 717;
June 25, 1938, ch. 679, § 10(a), 52 Stat. 1082; Pub. L.
99–570, title III, § 3115(a), Oct. 27, 1986, 100 Stat.
3207–82.)
CODIFICATION
In subsec. (b), ‘‘section 1644a(b)(1) or (c)(1) of this
title’’ substituted for ‘‘section 1109 of the Federal Aviation Act of 1958’’ on authority of Pub. L. 103–272, § 6(b),
July 5, 1994, 108 Stat. 1378, the first section of which enacted subtitles II, III, and V to X of Title 49, Transportation.
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 459, 42
Stat. 956. That section was superseded by section 459 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
R.S. § 3109, as amended by act Feb. 17, 1898, ch. 26, § 4,
30 Stat. 248, was omitted from the Code as superseded
by this section. It read as follows: ‘‘The master of any
foreign vessel, laden or in ballast, arriving, whether by
sea or otherwise, in the waters of the United States
from any foreign territory adjacent to the northern,
northeastern, or northwestern frontiers of the United
States, shall report at the office of any collector or
deputy collector of the customs, which shall be nearest
to the point at which such vessel may enter such waters; and such vessel shall not transfer her cargo or passengers to another vessel or proceed farther inland, either to unlade or take in cargo, without a special permit from such collector or deputy collector, issued
under and in accordance with such general or special
regulations as the Secretary of the Treasury may, in
his discretion, from time to time prescribe. This section shall also apply to trade with or through Alaska.
For any violation of this section such vessel shall be
seized and forfeited.’’
Provisions concerning the manner of importation,
landing and unlading except in districts on the north-

ern, northwestern and western boundaries, were contained in R.S. § 3095, as amended by act April 27, 1904,
ch. 1625, § 1, 33 Stat. 362.
Additional provisions concerning importations on the
northern and northwestern boundaries, reports, manifests, entries, etc., were contained in R.S. §§ 3096 and
3097.
Provisions for the delivery of a manifest by the master of vessels, except registered vessels, and the person
in charge of boats, vehicles, etc., coming from any foreign territory adjacent to the United States, were contained in R.S. § 3098.
R.S. § 3121, provided that the master of any vessel
with cargo, passengers, or baggage from any foreign
port, should obtain a permit and comply with existing
laws before discharging or landing the same.
R.S. § 3128, made special provision for landing of merchandise imported by steamboat on Lake Champlain.
All of the foregoing sections of the Revised Statutes
(3095–3098, 3109, 3121 and 3128) with the exception of R.S.
§ 3109, were repealed by act Sept. 21, 1922, ch. 356, title
IV, § 642, 42 Stat. 989.
AMENDMENTS
1986—Pub. L. 99–570 amended section generally. Prior
to amendment, section read as follows: ‘‘The master of
any vessel of less than five net tons carrying merchandise and the person in charge of any vehicle arriving in
the United States from contiguous country, shall immediately report his arrival to the customs officer at
the port of entry or customhouse which shall be nearest to the place at which such vessel or vehicle shall
cross the boundary line or shall enter the territorial
waters of the United States, and if such vessel or vehicle have on board any merchandise, shall produce to
such customs officer a manifest as required by law, and
no such vessel or vehicle shall proceed farther inland
nor shall discharge or land any merchandise, passengers, or baggage without receiving a permit therefor
from such customs officer. Any person importing or
bringing merchandise into the United States from a
contiguous country otherwise than in a vessel or vehicle shall immediately report his arrival to the customs
officer at the port of entry or customhouse which shall
be nearest to the place at which he shall cross the
boundary line and shall present such merchandise to
such customs officer for inspection.’’
1938—Act June 25, 1938, substituted provisions requiring any person importing merchandise from a contiguous country otherwise than in a vessel to report his
arrival at the nearest customshouse and present such
merchandise for inspection for provisions setting penalties of $100 for for the failure of the master of any
vessel to report its arrival in the United States, forfeiture of vessel and goods for unlading without a permit,
and $500 for the unlading of any passenger without a
permit.
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.

§ 1460. Repealed. Pub. L. 99–570, title
§ 3115(b), Oct. 27, 1986, 100 Stat. 3207–83

III,

Section, acts June 17, 1930, ch. 497, title IV, § 460, 46
Stat. 717; June 25, 1938, ch. 679, § 10(b), 52 Stat. 1082, related to penalties for failure to report or file manifest.

§ 1461. Inspection of merchandise and baggage
All merchandise and baggage imported or
brought in from any contiguous country, except
as otherwise provided by law or by regulations
of the Secretary of the Treasury, shall be unladen in the presence of and be inspected by a
customs officer at the first port of entry at

§ 1462

TITLE 19—CUSTOMS DUTIES

which the same shall arrive; and such officer
may require the owner, or his agent, or other
person having charge or possession of any trunk,
traveling bag, sack, valise, or other container,
or of any closed vehicle, to open the same for inspection, or to furnish a key or other means for
opening the same.

Page 168

§ 1464. Penalties in connection with sealed vessels and vehicles

Provisions similar to those in this section were contained in R.S. § 3100, as amended by act Feb. 18, 1875, ch.
80, § 1, 18 Stat. 319, and act Feb. 27, 1877, ch. 69, § 1, 19
Stat. 248, which was superseded by act Sept. 21, 1922, ch.
356, title IV, § 461, 42 Stat. 956, and was repealed by section 642 thereof. Section 461 of the 1922 act was superseded by section 461 of act June 17, 1930, comprising this
section, and repealed by section 651(a)(1) of the 1930 act.

If the master of such vessel or the person in
charge of any such vehicle fails to proceed with
reasonable promptness to the port of destination
and to deliver such vessel or vehicle to the proper officers of the customs, or fails to proceed in
accordance with such regulations of the Secretary of the Treasury, or unlades such merchandise or any part thereof at other than such
port of destination, or disposes of any such merchandise by sale or otherwise, he shall be guilty
of a felony and upon conviction thereof shall be
fined not more than $1,000 or imprisoned for not
more than five years, or both; and any such vessel or vehicle, with its contents, shall be subject
to forfeiture.

§ 1462. Forfeiture

(June 17, 1930, ch. 497, title IV, § 464, 46 Stat. 718.)

(June 17, 1930, ch. 497, title IV, § 461, 46 Stat. 717.)
PRIOR PROVISIONS

If such owner, agent, or other person shall fail
to comply with his demand, the officer shall retain such trunk, traveling bag, sack, valise, or
other container or closed vehicle, and open the
same, and, as soon thereafter as may be practicable, examine the contents, and if any article
subject to duty or any article the importation of
which is prohibited is found therein, the whole
contents and the container or vehicle shall be
subject to forfeiture.
(June 17, 1930, ch. 497, title IV, § 462, 46 Stat. 718.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in R.S. § 3101, which was superseded by act Sept.
21, 1922, ch. 356, title IV, § 462, 42 Stat. 956, and was repealed by section 642 thereof. Section 462 of the 1922 act
was superseded by section 462 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of
the 1930 act.

PRIOR PROVISIONS
Provisions somewhat similar to those in this section,
with a further provision for seizure of the vessel, car,
or vehicle with its contents, and a provision that nothing therein should prevent sales of cargo prior to arrival, to be delivered per manifest and after due inspection, were contained in R.S. § 3104, which was superseded in part by act Sept. 21, 1922, ch. 356, title IV, § 464,
42 Stat. 957, and was repealed by section 642 thereof.
Section 464 of the 1922 act was superseded by section 464
of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act.

§ 1465. Repealed. Pub. L. 103–182, title
§ 690(b)(7), Dec. 8, 1993, 107 Stat. 2223

VI,

Section, act June 17, 1930, ch. 497, title IV, § 465, 46
Stat. 718, required master of any vessel engaged in certain foreign and coasting trade and conductor of any
railway car to file, upon arrival from foreign contiguous country, a list of all supplies or other merchandise purchased in such foreign country.

§ 1463. Sealed vessels and vehicles

§ 1466. Equipment and repairs of vessels

To avoid unnecessary inspection of merchandise imported from a contiguous country at the
first port of arrival, the master of the vessel or
the person in charge of the vehicle in which such
merchandise is imported may apply to the customs officer of the United States stationed in
the place from which such merchandise is
shipped, and such officer may seal such vessel or
vehicle. Any vessel or vehicle so sealed may proceed with such merchandise to the port of destination under such regulations as the Secretary
of the Treasury may prescribe.

(a) Vessels subject to duty; penalties
The equipments, or any part thereof, including
boats, purchased for, or the repair parts or materials to be used, or the expenses of repairs
made in a foreign country upon a vessel documented under the laws of the United States to
engage in the foreign or coasting trade, or a vessel intended to be employed in such trade, shall,
on the first arrival of such vessel in any port of
the United States, be liable to entry and the
payment of an ad valorem duty of 50 per centum
on the cost thereof in such foreign country. If
the owner or master willfully or knowingly neglects or fails to report, make entry, and pay duties as herein required, or if he makes any false
statement in respect of such purchases or repairs without reasonable cause to believe the
truth of such statements, or aids or procures the
making of any false statement as to any matter
material thereto without reasonable cause to
believe the truth of such statement, such vessel,
or a monetary amount up to the value thereof as
determined by the Secretary, to be recovered
from the owner, shall be subject to seizure and
forfeiture. For the purposes of this section, compensation paid to members of the regular crew
of such vessel in connection with the installation of any such equipments or any part thereof,
or the making of repairs, in a foreign country,

(June 17, 1930, ch. 497, title IV, § 463, 46 Stat. 718.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 463, 42
Stat. 957. That section was superseded by section 463 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
Provisions somewhat similar to those in this section,
and further provisions requiring the vessel, car, or vehicle sealed to proceed without unnecessary delay to
the port of destination and be there inspected, and providing that nothing contained therein should exempt
the vessel, car, or vehicle from examinations to prevent
frauds, were contained in R.S. § 3102, and provisions authorizing and requiring the Secretary of the Treasury
to make regulations for sealing vessels, cars, etc., were
contained in section 3103, prior to repeal by act Sept.
21, 1922, ch. 356, title IV, § 642, 42 Stat. 989.

Page 169

TITLE 19—CUSTOMS DUTIES

shall not be included in the cost of such equipment or part thereof, or of such repairs.
(b) Notice
If the appropriate customs officer has reasonable cause to believe a violation has occurred
and determines that further proceedings are
warranted, he shall issue to the person concerned a written notice of his intention to issue
a penalty claim. Such notice shall—
(1) describe the circumstances of the alleged
violation;
(2) specify all laws and regulations allegedly
violated;
(3) disclose all the material facts which establish the alleged violation;
(4) state the estimated loss of lawful duties,
if any, and taking into account all of the circumstances, the amount of the proposed penalty; and
(5) inform such person that he shall have a
reasonable opportunity to make representations, both oral and written, as to why such
penalty claim should not be issued.
(c) Violation
After considering representations, if any,
made by the person concerned pursuant to the
notice issued under subsection (b), the appropriate customs officer shall determine whether
any violation of subsection (a), as alleged in the
notice, has occurred. If such officer determines
that there was no violation, he shall promptly
notify, in writing, the person to whom the notice was sent. If such officer determines that
there was a violation, he shall issue a written
penalty claim to such person. The written penalty claim shall specify all changes in the information provided under paragraphs (1) through
(4) of subsection (b).
(d) Remission for necessary repairs
If the owner or master of such vessel furnishes
good and sufficient evidence that—
(1) such vessel, while in the regular course of
her voyage, was compelled, by stress of weather or other casualty, to put into such foreign
port and purchase such equipments, or make
such repairs, to secure the safety and seaworthiness of the vessel to enable her to reach
her port of destination;
(2) such equipments or parts thereof or repair parts or materials, were manufactured or
produced in the United States, and the labor
necessary to install such equipments or to
make such repairs was performed by residents
of the United States, or by members of the
regular crew of such vessel; or
(3) such equipments, or parts thereof, or materials, or labor, were used as dunnage for
cargo, or for the packing or shoring thereof, or
in the erection of temporary bulkheads or
other similar devices for the control of bulk
cargo, or in the preparation (without permanent repair or alteration) of tanks for the carriage of liquid cargo;
then the Secretary of the Treasury is authorized
to remit or refund such duties, and such vessel
shall not be liable to forfeiture, and no license
or enrollment and license, or renewal of either,
shall hereafter be issued to any such vessel until
the collector to whom application is made for

§ 1466

the same shall be satisfied, from the oath of the
owner or master, that all such equipments or
parts thereof or materials and repairs made
within the year immediately preceding such application have been duly accounted for under
the provisions of this section, and the duties accruing thereon duly paid; and if such owner or
master shall refuse to take such oath, or take it
falsely, the vessel shall be seized and forfeited.
(e) Exclusions for arrivals two or more years
after last departure
(1) In the case of any vessel referred to in subsection (a) that arrives in a port of the United
States two years or more after its last departure
from a port in the United States, the duties imposed by this section shall apply only with respect to—
(A) fish nets and netting, and
(B) other equipments and parts thereof, repair parts and materials purchased, or repairs
made, during the first six months after the
last departure of such vessel from a port of the
United States.
(2) If such vessel is designed and used primarily for transporting passengers or property,
paragraph (1) shall not apply if the vessel departed from the United States for the sole purpose of obtaining such equipments, parts, materials, or repairs.
(f) Civil aircraft exception
The duty imposed under subsection (a) shall
not apply to the cost of equipments, or any part
thereof, purchased, of repair parts or materials
used, or of repairs made in a foreign country
with respect to a United States civil aircraft,
within the meaning of general note 3(c)(iv) of
the Harmonized Tariff Schedule of the United
States.
(g) Fish net and netting purchases and repairs
The duty imposed by subsection (a) shall not
apply to entries on and after October 1, 1979, and
before January 1, 1982, of—
(1) tuna purse seine nets and netting which
are equipments or parts thereof,
(2) repair parts for such nets and netting, or
materials used in repairing such nets and netting, or
(3) the expenses of repairs of such nets and
netting,
for any United States documented tuna purse
seine vessel of greater than 500 tons carrying capacity or any United States tuna purse seine
vessel required to carry a certificate of inclusion
under the general permit issued to the American
Tunaboat Association pursuant to section 1374
of title 16.
(h) Foreign repair of vessels
The duty imposed by subsection (a) of this section shall not apply to—
(1) the cost of any equipment, or any part of
equipment, purchased for, or the repair parts
or materials to be used, or the expense of repairs made in a foreign country with respect
to, LASH (Lighter Aboard Ship) barges documented under the laws of the United States
and utilized as cargo containers;
(2) the cost of spare repair parts or materials
(other than nets or nettings) which the owner

§ 1466

TITLE 19—CUSTOMS DUTIES

or master of the vessel certifies are intended
for use aboard a cargo vessel, documented
under the laws of the United States and engaged in the foreign or coasting trade, for installation or use on such vessel, as needed, in
the United States, at sea, or in a foreign country, but only if duty is paid under appropriate
commodity classifications of the Harmonized
Tariff Schedule of the United States upon first
entry into the United States of each such
spare part purchased in, or imported from, a
foreign country;
(3) the cost of spare parts necessarily installed before the first entry into the United
States, but only if duty is paid under appropriate commodity classifications of the Harmonized Tariff Schedule of the United States
upon first entry into the United States of each
such spare part purchased in, or imported
from, a foreign country; or
(4) the cost of equipment, repair parts, and
materials that are installed on a vessel documented under the laws of the United States
and engaged in the foreign or coasting trade, if
the installation is done by members of the regular crew of such vessel while the vessel is on
the high seas, in foreign waters, or in a foreign
port, and does not involve foreign shipyard repairs by foreign labor.
Declaration and entry shall not be required with
respect to the installation, equipment, parts,
and materials described in paragraph (4).
(June 17, 1930, ch. 497, title IV, § 466, 46 Stat. 719;
Pub. L. 91–654, § 1, Jan. 5, 1971, 84 Stat. 1944; Pub.
L. 95–410, title II, § 206, Oct. 3, 1978, 92 Stat. 900;
Pub. L. 96–39, title VI, § 601(a)(3), July 26, 1979, 93
Stat. 268; Pub. L. 96–467, § 14(a)(3)(B), Oct. 17,
1980, 94 Stat. 2225; Pub. L. 96–609, title I, § 115(a),
Dec. 28, 1980, 94 Stat. 3558; Pub. L. 98–573, title II,
§ 208, Oct. 30, 1984, 98 Stat. 2976; Pub. L. 100–418,
title I, § 1214(h)(4), Aug. 23, 1988, 102 Stat. 1157;
Pub. L. 101–382, title III, § 484E(a), Aug. 20, 1990,
104 Stat. 709; Pub. L. 103–465, title I, § 112(b), Dec.
8, 1994, 108 Stat. 4825; Pub. L. 108–429, title I,
§ 1554(a), Dec. 3, 2004, 118 Stat. 2578; Pub. L.
109–280, title XIV, § 1631(a), Aug. 17, 2006, 120
Stat. 1164.)
REFERENCES IN TEXT
The Harmonized Tariff Schedule of the United States,
referred to in subsecs. (f) and (h)(2), (3), is not set out
in the Code. See Publication of Harmonized Tariff
Schedule note set out under section 1202 of this title.

Page 170

1994—Subsec. (h)(3). Pub. L. 103–465 added par. (3).
1990—Subsec. (h). Pub. L. 101–382 added subsec. (h).
1988—Subsec. (f). Pub. L. 100–418 substituted ‘‘general
note 3(c)(iv) of the Harmonized Tariff Schedule of the
United States’’ for ‘‘headnote 3 to schedule 6, part 6,
subpart C of the Tariff Schedules of the United States’’.
1984—Subsec. (e). Pub. L. 98–573 designated existing
provisions as par. (1), in par. (1) as so designated substituted reference to any vessel referred to in subsec.
(a) for reference to any vessel designed and used primarily for purposes other than transporting passengers
or property in the foreign or coasting trade, redesignated former cls. (1) and (2) as subpars. (A) and (B), respectively, and added par. (2).
1980—Subsec. (f). Pub. L. 96–467 substituted ‘‘of equipments, or any part thereof, purchased, of repair parts
or materials used, or of repairs made in a foreign country with respect to’’ for ‘‘of repair parts, materials, or
expenses of repairs in a foreign country upon’’ and
‘‘schedule 6’’ for ‘‘Schedule 6’’.
Subsec. (g). Pub. L. 96–609 added subsec. (g).
1979—Subsec. (f). Pub. L. 96–39 added subsec. (f).
1978—Subsec. (a). Pub. L. 95–410, § 206(1), incorporated
seizure and forfeiture provision formerly a part of first
sentence in an inserted second sentence; substituted
therein ‘‘willfully or knowingly’’ for ‘‘willfully and
knowingly’’ and ‘‘such vessel, or a monetary amount up
to the value thereof as determined by the Secretary, to
be recovered from the owner, shall be subject to seizure
and forfeiture’’ for ‘‘such vessel, with her tackle, apparel, and furniture, shall be seized and forfeited’’; and
authorized the seizure and forfeiture for making false
statements in respect of purchases or repairs or aiding
or procuring the making of false statements.
Subsecs. (b) to (e). Pub. L. 95–410, § 206(2), added subsecs. (b) and (c) and redesignated former subsecs. (b)
and (c) as (d) and (e), respectively.
1971—Subsec. (c). Pub. L. 91–654 added subsec. (c).
EFFECTIVE DATE OF 2006 AMENDMENT
Pub. L. 109–280, title XIV, § 1631(c), Aug. 17, 2006, 120
Stat. 1165, provided that: ‘‘The amendments made by
this section [amending this section] apply to vessel
equipment, repair parts, and materials installed on or
after April 25, 2001.’’
EFFECTIVE DATE OF 2004 AMENDMENT
Pub. L. 108–429, title I, § 1554(c), Dec. 3, 2004, 118 Stat.
2578, provided that: ‘‘The amendments made by this
section [amending this section] apply to vessel equipment, repair parts, and materials installed on or after
April 25, 2001.’’
EFFECTIVE DATE OF 1994 AMENDMENT
Amendment by Pub. L. 103–465 effective on the date
on which the WTO Agreement enters into force with respect to the United States (Jan. 1, 1995), see section
116(a) of Pub. L. 103–465, set out as an Effective Date
note under section 3521 of this title.
EFFECTIVE DATE OF 1990 AMENDMENT

PRIOR PROVISIONS
Provisions similar to those in subsecs. (a) and (b) of
this section were contained respectively in R.S. §§ 3114
and 3115, as amended, which were formerly classified to
sections 257 and 258 of this title prior to repeal by section 3 of Pub. L. 91–654.
AMENDMENTS
2006—Subsec. (h)(4). Pub. L. 109–280 added par. (4) and
struck out former par. (4) which read as follows: ‘‘the
cost of equipment, repair parts, and materials that are
installed on a vessel documented under the laws of the
United States and engaged in the foreign or coasting
trade, if the installation is done by members of the regular crew of such vessel while the vessel is on the high
seas.’’
2004—Subsec. (h). Pub. L. 108–429 added par. (4) and
concluding provisions.

Pub. L. 101–382, title III, § 484E(b), (c), Aug. 20, 1990,
104 Stat. 710, as amended by Pub. L. 103–465, title I,
§ 112(a), Dec. 8, 1994, 108 Stat. 4825; Pub. L. 104–295, § 27,
Oct. 11, 1996, 110 Stat. 3533, provided that:
‘‘(b) EFFECTIVE DATE.—The amendment made by this
section [amending this section] shall apply to—
‘‘(1) any entry made before the date of enactment of
this Act [Aug. 20, 1990] that is not liquidated on the
date of enactment of this Act,
‘‘(2) any entry made—
‘‘(A) on or after the date of enactment of this Act,
and
‘‘(B) on or before December 31, 1992,
‘‘(3) any entry listed in subsection (c) that was
made during the period beginning on January 1, 1993,
and ending on December 31, 1994, to the extent such
entry involves the purchase of equipment, the use of
materials, or the expense of repairs in a foreign coun-

Page 171

§ 1466

TITLE 19—CUSTOMS DUTIES

try for 66 LASH (Lighter Aboard Ship) barges documented under the laws of the United States if—
‘‘(A) such entry was not liquidated on January 1,
1995; and
‘‘(B) such entry, had it been made on or after January 1, 1995, would otherwise be eligible for the exemption provided in section 466(h)(1) of the Tariff
Act of 1930 (19 U.S.C. 1466(h)(1)), and
‘‘(4) any entry made pursuant to section 466(h)(1) or
(2) of the Tariff Act of 1930 (19 U.S.C. 1466(h)(1) or (2)),
on or after the date of the entry into force of the
WTO Agreement with respect to the United States
[Jan. 1, 1995].
‘‘(c) ENTRIES.—The entries referred to in subsection
(b)(3) are the following:
‘‘(1) NUMBERED ENTRIES.—
Entry Number

Date of Entry

C14–0025455–8
C14–0025456–6
C14–0025457–4
C14–0025473–1
C14–0025478–0
C14–0025479–8
C14–0025480–6
C14–0025481–4
C14–0025511–8
C14–0025533–2
C14–0025545–6
C14–0025546–4
C14–0025547–2
C14–0025558–9
C14–0025560–5
C14–0025574–6
C14–0025575–3
C14–0025603–3
C14–0025604–1
C14–0025605–8
C14–0025623–1
C14–0025624–9
C14–0025625–6
C14–0025635–5
C14–0025636–3
C14–0025637–1
C14–0025653–8
C14–0025654–6
C14–0025655–3
C14–0025657–9
C14–0025679–3
C14–0025680–1
C14–0025688–4
C14–0025689–2
C14–0025690–0
C14–0025691–8
C14–0025692–6
C14–0026803–8
C14–0026804–6
C14–0026805–3
C14–0026807–9
C14–0026808–7
C14–0026809–5
C14–0026810–3
C14–0026811–1
C14–0026826–9
C14–0026827–7
C14–0026828–5
C14–0026829–3
C14–0026830–1
C14–0026831–9
C14–0026832–7
C14–0026833–5
C14–0026841–8
C14–0026843–4
C14–0026852–5
C14–0026853–3
C14–0026854–1
C14–0026867–3
C14–0026869–9
C14–0026874–9

August 18, 1993
August 18, 1993
August 18, 1993
August 27, 1993
September 13, 1993
September 13, 1993
September 13, 1993
September 13, 1993
April 16, 1993
April 30, 1993
May 21, 1993
May 21, 1993
May 21, 1993
June 15, 1993
June 15, 1993
July 21, 1993
July 21, 1993
July 23, 1993
July 23, 1993
July 23, 1993
October 25, 1993
October 25, 1993
October 25, 1993
November 8, 1993
November 8, 1993
November 8, 1993
November 30, 1993
November 30, 1993
November 30, 1993
November 30, 1993
January 3, 1994
January 3, 1994
February 14, 1994
February 14, 1994
February 14, 1994
February 14, 1994
February 14, 1994
January 24, 1994
January 24, 1994
January 24, 1994
January 24, 1994
January 24, 1994
January 24, 1994
January 24, 1994
January 24, 1994
March 10, 1994
March 10, 1994
March 10, 1994
March 10, 1994
March 10, 1994
March 10, 1994
March 10, 1994
March 10, 1994
March 31, 1994
March 31, 1994
May 5, 1994
May 5, 1994
May 5, 1994
May 18, 1994
May 18, 1994
June 8, 1994

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Entry Number

Date of Entry

C14–0026875–6
C14–0026898–8
C14–0026899–6
C14–0040625–7

June 8, 1994
August 2, 1994
August 2, 1994
October 5, 1994.

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‘‘(2) ADDITIONAL ENTRY.—The entry of a 66th LASH
barge (No. CG E69), for which no entry number is
available, if, within 60 days after the date of the enactment of this subsection [Oct. 11, 1996], a proper
entry is filed with the Customs Service.’’
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by Pub. L. 100–418 effective Jan. 1, 1989,
and applicable with respect to articles entered on or
after such date, see section 1217(b)(1) of Pub. L. 100–418,
set out as an Effective Date note under section 3001 of
this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98–573 applicable with respect
to entries made in connection with arrivals of vessels
on or after the 15th day after Oct. 30, 1984, with certain
exceptions for vessels transporting passengers or property, see section 214(a), (c)(3) of Pub. L. 98–573, set out
as a note under section 1304 of this title.
EFFECTIVE DATE OF 1980 AMENDMENT
Pub. L. 96–467, § 14(b), Oct. 17, 1980, 94 Stat. 2226, provided in part that: ‘‘The amendment made by paragraph (3) of subsection (a) [amending this section] shall
apply with respect to entries made under section 466 of
the Tariff Act of 1930 [this section] on or after January
1, 1980.’’
EFFECTIVE DATE OF 1979 AMENDMENT
Pub. L. 96–39, title VI, § 601(a), July 26, 1979, 93 Stat.
267, provided that the amendment made by section
601(a)(3) is effective upon a Presidential proclamation
authorized to be made after Sept. 30, 1979, when the
conditions under section 2503(b) of this title on acceptance of the Agreement on Trade in Civil Aircraft are
fulfilled.
ENTRIES MADE IN CONNECTION WITH ARRIVAL OF VESSELS ON OR AFTER OCTOBER 1, 1979, AND BEFORE DECEMBER 28, 1980
Pub. L. 96–609, title I, § 115(b), Dec. 28, 1980, 94 Stat.
3558, provided that: ‘‘Upon request therefor filed with
the customs officer concerned on or before the 90th day
after the date of the enactment of this Act [Dec. 28,
1980], the entry of any article to which section 466(a) of
the Tariff Act of 1930 [subsec. (a) of this section] applied and—
‘‘(1) that was made on or after October 1, 1979, and
before the date of the enactment of this Act; and
‘‘(2) with respect to which there would have been no
duty if the amendment made by subsection (a) [adding subsec. (g) of this section] applied to such entry
or withdrawal;
shall, notwithstanding the provisions of section 514 of
the Tariff Act of 1930 [section 1514 of this title] or any
other provision of law, be liquidated or reliquidated as
though such entry or withdrawal had been made on the
date of the enactment of this Act.’’
ENTRIES MADE IN CONNECTION WITH ARRIVALS OF VESSELS ON OR AFTER JANUARY 5, 1971; ENTRIES IN CONNECTION WITH THE ARRIVAL OF SHRIMP VESSELS
AFTER JANUARY 1, 1969, AND BEFORE JANUARY 5,
1971
Pub. L. 91–654, § 2, Jan. 5, 1971, 84 Stat. 1945, provided
that:
‘‘(a) The amendment made by the first section of this
Act [amending this section] shall apply with respect to
entries made in connection with arrivals of vessels on
or after the date of the enactment of this Act [Jan. 5,
1971].

§ 1467

TITLE 19—CUSTOMS DUTIES

‘‘(b) Upon request therefor filed with the customs officer concerned on or before the ninetieth day after the
date of the enactment of this Act, any entry in connection with the arrival of a vessel used primarily for the
catching of shrimp—
‘‘(1) which was made after January 1, 1969, and before the date of the enactment of this Act, and
‘‘(2) with respect to which there would have been no
duty if the amendment made by the first section of
this Act applied to such entry,
shall, notwithstanding the provisions of section 514 of
the Tariff Act of 1930 [section 1514 of this title] or any
other provision of law, be liquidated or reliquidated as
though such entry had been made on the day after the
date of the enactment of this Act.’’

§ 1467. Special
search

inspection,

examination,

and

Whenever a vessel from a foreign port or place
or from a port or place in any Territory or possession of the United States arrives at a port or
place in the United States or the Virgin Islands,
whether directly or via another port or place in
the United States or the Virgin Islands, the appropriate customs officer for such port or place
of arrival may, under such regulations as the
Secretary of the Treasury may prescribe and for
the purpose of assuring compliance with any
law, regulation, or instruction which the Secretary of the Treasury or the Customs Service is
authorized to enforce, cause inspection, examination, and search to be made of the persons,
baggage, and merchandise discharged or unladen
from such vessel, whether or not any or all such
persons, baggage, or merchandise has previously
been inspected, examined, or searched by officers of the customs.
(June 17, 1930, ch. 497, title IV, § 467, as added
June 25, 1938, ch. 679, § 11, 52 Stat. 1083; amended
Pub. L. 91–271, title III, § 301(g), June 2, 1970, 84
Stat. 288.)
AMENDMENTS
1970—Pub. L. 91–271 substituted reference to appropriate customs officer for reference to collector of customs.
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
This section effective on the thirtieth day following
June 25, 1938, except as otherwise specifically provided,
see section 37 of act June 25, 1938, set out as an Effective Date of 1938 Amendment note under 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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.

Page 172

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.

PART III—ASCERTAINMENT, COLLECTION, AND
RECOVERY OF DUTIES
§ 1481. Invoice; contents
(a) In general
All invoices of merchandise to be imported
into the United States and any electronic equivalent thereof considered acceptable by the Secretary in regulations prescribed under this section shall set forth, in written, electronic, or
such other form as the Secretary shall prescribe,
the following:
(1) The port of entry to which the merchandise is destined;
(2) The time when, the place where, and the
person by whom and the person to whom the
merchandise is sold or agreed to be sold, or if
to be imported otherwise than in pursuance of
a purchase, the place from which shipped, the
time when and the person to whom and the
person by whom it is shipped;
(3) A detailed description of the merchandise, including the commercial name by which
each item is known, the grade or quality, and
the marks, numbers, or symbols under which
sold by the seller or manufacturer in the country of exportation, together with the marks
and numbers of the packages in which the
merchandise is packed;
(4) The quantities in the weights and measures of the country or place from which the
merchandise is shipped, or in the weights and
measures of the United States;
(5) The purchase price of each item in the
currency of the purchase, if the merchandise is
shipped in pursuance of a purchase or an
agreement to purchase;
(6) If the merchandise is shipped otherwise
than in pursuance of a purchase or an agreement to purchase, the value for each item, in
the currency in which the transactions are
usually made, or, in the absence of such value,
the price in such currency that the manufacturer, seller, shipper, or owner would have received, or was willing to receive, for such merchandise if sold in the ordinary course of trade
and in the usual wholesale quantities in the
country of exportation;
(7) The kind of currency, whether gold, silver, or paper;
(8) All charges upon the merchandise, itemized by name and amount when known to the
seller or shipper; or all charges by name (including commissions, insurance, freight, cases,
containers, coverings, and cost of packing) included in the invoice prices when the amounts
for such charges are unknown to the seller or
shipper;
(9) All rebates, drawbacks, and bounties, separately itemized, allowed upon the exportation of the merchandise; and

Page 173

§ 1484

TITLE 19—CUSTOMS DUTIES

(10) Any other fact that the Secretary may
by regulation require as being necessary to a
proper appraisement, examination and classification of the merchandise.
(b) Shipments not purchased and not shipped by
manufacturer
If the merchandise is shipped to a person in
the United States by a person other than the
manufacturer, otherwise than by purchase, such
person shall state on the invoice the time when,
the place where, the person from whom such
merchandise was purchased, and the price paid
therefor in the currency of the purchase, stating
whether gold, silver, or paper.
(c) Importer provision of information
Any information required to be set forth on an
invoice may alternatively be provided by any of
the parties qualifying as an ‘‘importer of
record’’ under 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
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 au-

§ 1484

TITLE 19—CUSTOMS DUTIES

thorized 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 merchandise, and such other documentation or,
pursuant to an electronic data interchange
system, such other information as is necessary
to enable the Customs Service to—
(i) properly assess duties on the merchandise,
(ii) collect accurate statistics with respect
to the merchandise, and
(iii) determine whether any other applicable requirement of law (other than a requirement relating to release from customs custody) is met.
(2)(A) The documentation or information required under paragraph (1) with respect to any
imported merchandise shall be filed or transmitted in such manner and within such time periods
as the Secretary shall by regulation prescribe.
Such regulations shall provide for the filing of
import activity summary statements, and permit the filing of reconfigured entries, covering
merchandise released under a special delivery
permit pursuant to 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
1 So

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

Page 174

relevant to the classification and valuation of
imports. Corrections of errors in such statistical
data shall be transmitted immediately to the
Director of the Bureau of the Census, who shall
make corrections in the statistics maintained
by the Bureau. The Secretary shall also provide,
to the maximum extent practicable, for the protection of the revenue, the enforcement of laws
governing the importation and exportation of
merchandise, the facilitation of the commerce
of the United States, and the equal treatment of
all importers of record of imported merchandise.
(b) Reconciliation
(1) In general
A party may elect to file a reconciliation
with regard to such entry elements as are
identified by the party pursuant to regulations
prescribed by the Secretary. If the party so
elects, the party shall declare that a reconciliation will be filed. The declaration shall be
made in such manner as the Secretary shall
prescribe and at the time the documentation
or information required by subsection (a)(1)(B)
or the import activity summary statement is
filed with, or transmitted to, the Customs
Service, or at such later time as the Customs
Service may, in its discretion, permit. The
reconciliation shall be filed by the importer of
record at such time and in such manner as the
Secretary prescribes but not later than 21
months after the date the importer declares
his intent to file the reconciliation. In the
case of reconciling issues relating to the assessment of antidumping and countervailing
duties, the reconciliation shall be filed not
later than 90 days after the date the Customs
Service advises the importer that the period of
review for antidumping or countervailing duty
purposes has been completed. Before filing a
reconciliation, an importer of record shall
post bond or other security pursuant to such
regulations as the Secretary may prescribe.
(2) Regulations regarding AD/CV duties
The Secretary shall prescribe, in consultation with the Secretary of Commerce, such
regulations as are necessary to adapt the reconciliation process for use in the collection of
antidumping and countervailing duties.
(c) Release of merchandise
The Customs Service may permit the entry
and release of merchandise from customs custody in accordance with such regulations as the
Secretary may prescribe. No officer of the Customs Service shall be liable to any person with
respect to the delivery of merchandise released
from customs custody in accordance with such
regulations.
(d) Signing and contents
(1) Entries shall be signed by the importer of
record, or his agent, unless filed pursuant to an
electronic data interchange system. If electronically filed, each transmission of data shall be
certified by an importer of record or his agent,
one of whom shall be resident in the United
States for purposes of receiving service of process, as being true and correct to the best of his
knowledge and belief, and such transmission
shall be binding in the same manner and to the

Page 175

TITLE 19—CUSTOMS DUTIES

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
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

§ 1484

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.

§ 1484

TITLE 19—CUSTOMS DUTIES

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.
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.

Page 176

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.
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

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TITLE 19—CUSTOMS DUTIES

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
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’’.

§ 1484

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.
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
Pub. L. 97–446, title II, § 201(g), Jan. 12, 1983, 96 Stat.
2350, provided that: ‘‘The amendments made by this

§ 1484

TITLE 19—CUSTOMS DUTIES

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
Pub. L. 95–410, title I, § 102(b), Oct. 3, 1978, 92 Stat. 889,
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
Pub. L. 93–618, title VI, § 608(e), Jan. 3, 1975, 88 Stat.
2074, 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.
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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 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 mer-

Page 178

chandise 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.
‘‘(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—

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§ 1484a

TITLE 19—CUSTOMS DUTIES

‘‘(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
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]
([former] 19 U.S.C. 2071 note) or any successor committee [see 19 U.S.C. 4316(a)].
‘‘(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
Pub. L. 93–618, title VI, § 608(b), Jan. 3, 1975, 88 Stat.
2074, mandated a joint study by the Secretary of Com-

merce 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
Pub. L. 93–618, title VI, § 608(c), Jan. 3, 1975, 88 Stat.
2074, 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

Pub. L. 93–618, title VI, § 608(d), Jan. 3, 1975, 88 Stat.
2074, 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

TITLE 19—CUSTOMS DUTIES

§ 1484b. Deferral of duty on large yachts imported for sale at United States boat shows
(a) In general
Notwithstanding any other provision of law,
any vessel meeting the definition of a large
yacht as provided in subsection (b) and which is
otherwise dutiable may be imported without the
payment of duty if imported with the intention
to offer for sale at a boat show in the United
States. Payment of duty shall be deferred, in accordance with this section, until such large
yacht is sold.
(b) Definition
As used in this section, the term ‘‘large
yacht’’ means a vessel that exceeds 79 feet in
length, is used primarily for recreation or pleasure, and has been previously sold by a manufacturer or dealer to a retail consumer.
(c) Deferral of duty
At the time of importation of any large yacht,
if such large yacht is imported for sale at a boat
show in the United States and is otherwise dutiable, duties shall not be assessed and collected if
the importer of record—
(1) certifies to the Customs Service that the
large yacht is imported pursuant to this section for sale at a boat show in the United
States; and
(2) posts a bond, which shall have a duration
of 6 months after the date of importation, in
an amount equal to twice the amount of duty
on the large yacht that would otherwise be imposed under subheading 8903.91.00 or 8903.92.00
of the Harmonized Tariff Schedule of the
United States.
(d) Procedures upon sale
(1) 1 Deposit of duty
If any large yacht (which has been imported
for sale at a boat show in the United States
with the deferral of duties as provided in this
section) is sold within the 6-month period
after importation—
(A) entry shall be completed and duty (calculated at the applicable rates provided for
under subheading 8903.91.00 or 8903.92.00 of
the Harmonized Tariff Schedule of the
United States and based upon the value of
the large yacht at the time of importation)
shall be deposited with the Customs Service;
and
(B) the bond posted as required by subsection (c)(2) shall be returned to the importer.
(e) Procedures upon expiration of bond period
(1) In general
If the large yacht entered with deferral of
duties is neither sold nor exported within the
6-month period after importation—
(A) entry shall be completed and duty (calculated at the applicable rates provided for
under subheading 8903.91.00 or 8903.92.00 of
the Harmonized Tariff Schedule of the
United States and based upon the value of
the large yacht at the time of importation)
shall be deposited with the Customs Service;
and
1 So

in original. No par. (2) has been enacted.

Page 180

(B) the bond posted as required by subsection (c)(2) shall be returned to the importer.
(2) Additional requirements
No extensions of the bond period shall be allowed. Any large yacht exported in compliance
with the bond period may not be reentered for
purposes of sale at a boat show in the United
States (in order to receive duty deferral benefits) for a period of 3 months after such exportation.
(f) Regulations
The Secretary of the Treasury is authorized to
make such rules and regulations as may be necessary to carry out the provisions of this section.
(June 17, 1930, ch. 497, title IV, § 484b, as added
Pub. L. 106–36, title II, § 2406(a), June 25, 1999, 113
Stat. 170.)
REFERENCES IN TEXT
The Harmonized Tariff Schedule of the United States,
referred to in subsecs. (c)(2), (d)(1)(A), and (e)(1)(A), is
not set out in the Code. See Publication of Harmonized
Tariff Schedule note set out under section 1202 of this
title.
EFFECTIVE DATE
Pub. L. 106–36, title II, § 2406(b), June 25, 1999, 113 Stat.
171, provided that: ‘‘The amendment made by subsection (a) [enacting this section] shall apply with respect to any large yacht imported into the United
States after the date that is 15 days after the date of
the enactment of this Act [June 25, 1999].’’
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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.

§ 1485. Declaration
(a) Requirement; form and contents
Every importer of record making an entry
under the provisions of section 1484 of this title
shall make and file or transmit electronically
therewith, in a form and manner to be prescribed by the Secretary of the Treasury, a declaration under oath, stating—
(1) Whether the merchandise is imported in
pursuance of a purchase or an agreement to
purchase, or whether it is imported otherwise
than in pursuance of a purchase or agreement
to purchase;
(2) That the prices set forth in the invoice
are true, in the case of merchandise purchased
or agreed to be purchased; or in the case of
merchandise secured otherwise than by purchase or agreement to purchase, that the
statements in such invoice as to value or price

Page 181

§ 1485

TITLE 19—CUSTOMS DUTIES

are true to the best of his knowledge and belief;
(3) That all other statements in the invoice
or other documents filed with the entry, or in
the entry itself, are true and correct; and
(4) That he will produce at once to the appropriate customs officer any invoice, paper,
letter, document, or information received
showing that any such prices or statements
are not true or correct.
(b) Books and periodicals
The Secretary of the Treasury is authorized to
prescribe regulations for one declaration in the
case of books, magazines, newspapers, and periodicals published and imported in successive
parts, numbers, or volumes, and entitled to free
entry.
(c) Agents
In the event that an entry is made by an agent
under the provisions of section 1484 of this title
and such agent is not in possession of such declaration of the importer of record, such agent
shall give a bond to produce such declaration.
(d) Liability of importer of record for increased
duties
An importer of record shall not be liable for
any additional or increased duties if (1) he declares at the time of entry that he is not the actual owner of the merchandise, (2) he furnishes
the name and address of such owner, and (3)
within ninety days from the date of entry he
produces a declaration of such owner conditioned that he will pay all additional and increased duties, under such regulations as the
Secretary of the Treasury may prescribe. Such
owner shall possess all the rights of an importer
of record.
(e) Separate forms for purchase and nonpurchase importations
The Secretary of the Treasury shall prescribe
separate forms for the declaration in the case of
merchandise which is imported in pursuance of
a purchase or agreement to purchase and merchandise which is imported otherwise than in
pursuance of a purchase or agreement to purchase.
(f) Deceased or insolvent persons; partnerships
and corporations
Whenever such merchandise is consigned to a
deceased person, or to an insolvent person who
has assigned the same for the benefit of his
creditors, the executor or administrator, or the
assignee of such person or trustee in a case
under title 11, shall be considered as the importer of record; when consigned to a partnership the declaration of one of the partners only
shall be required, and when consigned to a corporation such declaration may be made by any
officer of such corporation. Whether the importer of record is an individual, a partnership,
or a corporation, the declaration may be made
by any person who has knowledge of the facts
and who is specifically authorized by such individual, a member of such partnership, or an officer of such corporation to make such declaration.

(g) Exported merchandise returned as undeliverable
With respect to any importation of merchandise to which General Headnote 4(e) of the Harmonized Tariff Schedule of the United States applies, any person who gained any benefit from,
or met any obligation to, the United States as a
result of the prior exportation of such merchandise shall, in accordance with regulations prescribed by the Secretary, within a reasonable
time inform the Customs Service of the return
of the merchandise.
(June 17, 1930, ch. 497, title IV, § 485, 46 Stat. 724;
June 25, 1938, ch. 679, § 13, 52 Stat. 1083; Pub. L.
91–271, title III, § 301(b), June 2, 1970, 84 Stat. 287;
Pub. L. 95–598, title III, § 315, Nov. 6, 1978, 92 Stat.
2678; Pub. L. 97–446, title II, § 201(e), Jan. 12, 1983,
96 Stat. 2350; Pub. L. 103–182, title VI, § 657, Dec.
8, 1993, 107 Stat. 2212.)
REFERENCES IN TEXT
The Harmonized Tariff Schedule of the United States,
referred to in subsec. (g), is not set out in the Code. See
Publication of Harmonized Tariff Schedule note set out
under section 1202 of this title.
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 485, 42
Stat. 961. That section was superseded by section 485 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
Prior provisions for a declaration to be filed when
merchandise was entered by invoice, were contained in
the Customs Administrative Act of June 10, 1890, ch.
407, § 5, 26 Stat. 132, as amended by the Payne-Aldrich
Tariff Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 95, and by
act Oct. 3, 1913, ch. 16, § III, F, 38 Stat. 182. The sections
of the acts of 1890 and 1913, referred to, were repealed
by act Sept. 21, 1922, ch. 356, title IV, § 643, 42 Stat. 989.
R.S. § 2786, requiring entries to be verified by oath,
was superseded by the Customs Administrative Act of
June 10, 1890, ch. 407, §§ 4, 5, 22, 26 Stat. 131, 132, 140,
amended by the Payne-Aldrich Tariff Act of Aug. 5,
1909, ch. 6, § 28, 36 Stat. 92, 102, and further amended by
the Underwood Tariff Act of Oct. 3, 1913, ch. 16, § III, E,
F, and section IV, S, of that act, prior to repeal by act
Sept. 21, 1922, ch. 356, title IV, § 642, 42 Stat. 989.
R.S. § 2841 prescribed the forms of oaths of which one,
according to the nature of the case, was required to be
administered by the collector at the time of the entry
of merchandise by invoice. It was modified by act May
1, 1876, ch. 89, § 2, 19 Stat. 49, and repealed by the Customs Administrative Act of June 10, 1890, ch. 407, § 29,
26 Stat. 141, amended and reenacted by the Payne-Aldrich Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 104, and declarations in lieu of oaths were required to accompany
the invoice by section 5 of the Customs Administrative
Act, amended by the Payne-Aldrich Act and further
amended by the Underwood Tariff Act of Oct. 3, 1913,
ch. 16, § III, F. All oaths administered by officers of the
customs, except as provided in the Customs Administrative Act, were abolished by section 22 thereof
amended by section 28 of the Payne-Aldrich Act.
The provisions for the abolition of fees and oaths on
entry of goods, made by the Customs Administrative
Act of June 10, 1890, ch. 407, § 22, 26 Stat. 140, as amended by the Payne-Aldrich Act of Aug. 5, 1909, ch. 6, § 28,
36 Stat. 102, were superseded by a proviso annexed to
section IV, S, of the Underwood Tariff Act of Oct. 3,
1913, which provided that ‘‘nothing in this act shall be
construed to permit any oaths to be demanded or fees
to be charged except as provided in this act,’’ etc.
Act May 1, 1876, ch. 89, § 2, 19 Stat. 49, modifying the
form of oath prescribed by R.S. § 2841, was repealed by
act Sept. 21, 1922, ch. 356, title IV, § 643, 42 Stat. 989.

§ 1486

TITLE 19—CUSTOMS DUTIES

R.S. § 2849, relative to oaths when merchandise belonged in part to a resident of the United States and in
part to a non-resident was superseded in part by the
Customs Administrative Act of June 10, 1890, ch. 407,
§§ 5, 22, 29, 26 Stat. 132, 140, 141, amended by the PayneAldrich Tariff Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 92,
102, 104, and further amended by the Underwood Tariff
Act of Oct. 3, 1913, ch. 16, § III, B–J, and was repealed by
act Sept. 21, 1922, ch. 356, title IV, § 642, 42 Stat. 989.
Prior provisions requiring a bond to be taken when
entry was made by an agent, factor, or person other
than the owner or ultimate consignee, and prescribing
the conditions, etc., of the bond, and the circumstances
under which it might be canceled with a proviso authorizing the taking of a general penal bond, were contained in R.S. § 2787, as amended by act Mar. 2, 1905, ch.
1306, 33 Stat. 826, which was repealed by act Sept. 21,
1922, ch. 356, title IV, § 642, 42 Stat. 989.
Provisions concerning the statement to be presented
to the collector when merchandise entered for customs
duty had been consigned for sale to a person, agent,
partner, or consignee, were contained in act Oct. 3,
1913, ch. 16, § III, J, 38 Stat. 185, which reenacted the
provisions of the Customs Administrative Act of June
10, 1890, ch. 407, 26 Stat. 131, and the Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 96, and which
was repealed by act Sept. 21, 1922, ch. 356, title IV, § 643,
42 Stat. 989.
A prior provision relative to oaths to invoices when
merchandise belonged to estates of deceased persons or
of persons insolvent was contained in R.S. § 2846, which
was superseded, in part, by the abolition of all oaths
administered by officers of the customs, except as provided therein, by the Customs Administrative Act of
June 10, 1890, ch. 407, § 22, 26 Stat. 140, and by the repeal,
by section 29 of that act, 26 Stat. 141, of R.S. §§ 2841,
2843, 2845, which required oaths to accompany invoices
on entry of merchandise, and the substitution of declarations for such oaths, by sections 3–5 of said act, 26
Stat. 131, amended by the Payne-Aldrich Tariff Act of
Aug. 5, 1909, ch. 6, § 28, 36 Stat. 102, and further amended
by the Underwood Tariff Act of Oct. 3, 1913, ch. 16, § III,
D, F, and § IV, S, 38 Stat. 181.
AMENDMENTS
1993—Subsec. (a). Pub. L. 103–182, § 657(1), in introductory provisions, inserted ‘‘or transmit electronically’’
after ‘‘file’’ and ‘‘and manner’’ after ‘‘form’’.
Subsec. (d). Pub. L. 103–182, § 657(2), substituted ‘‘An
importer’’ for ‘‘A importer’’ and ‘‘an importer’’ for ‘‘a
importer’’.
Subsec. (g). Pub. L. 103–182, § 657(3), added subsec. (g).
1983—Subsec. (a). Pub. L. 97–446 substituted ‘‘importer
of record’’ for ‘‘consignee’’ before ‘‘making an entry’’.
Subsec. (c). Pub. L. 97–446 substituted ‘‘importer of
record’’ for ‘‘consignee’’ after ‘‘declaration of the’’.
Subsecs. (d), (f). Pub. L. 97–446 substituted ‘‘importer
of record’’ for ‘‘consignee’’ wherever appearing.
1978—Subsec. (f). Pub. L. 95–598 substituted ‘‘trustee
in a case under title 11’’ for ‘‘receiver or trustee in
bankruptcy’’.
1970—Subsec. (a). Pub. L. 91–271 substituted reference
to appropriate customs officer for reference to collector.
1938—Subsec. (f). Act June 25, 1938, changed the
comma to a period after ‘‘such declaration may be
made by any officer of such corporation’’, struck out
‘‘or by any other person specifically authorized by any
officer of such corporation to make the same’’ after
said comma, and inserted in lieu thereof a new sentence providing that whether the consignee is an individual, a partnership, or a corporation, the declaration
may be made by any person having knowledge of the
facts and authorized to make such declaration.
EFFECTIVE DATE OF 1983 AMENDMENT
Amendment by Pub. L. 97–446 applicable 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
a note under section 1484 of this title.

Page 182

EFFECTIVE DATE OF 1978 AMENDMENT
Amendment by Pub. L. 95–598 effective Oct. 1, 1979,
see section 402(a) of Pub. L. 95–598, set out as an Effective Date note preceding section 101 of Title 11, Bankruptcy.
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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.

§ 1486. Administration of oaths
(a) Customs officers
The following officers and employees may administer any oaths required or authorized by
law or regulations promulgated thereunder in
respect of any matter coming before such officers or employees in the performance of their official duties: (1) Any customs officer appointed
by the President; (2) the chief assistant of any
such officer, or any officer or employee of the
customs field service designated for the purpose
by such officer or by the Secretary of the Treasury; and (3) any officer or employee of the
United States Customs Service designated for
the purpose by the Secretary of the Treasury.
(b) Postmasters
The postmaster or assistant postmaster of the
United States at any post office where customs
officers are not stationed, is authorized to administer any oaths required to be made to statements in customs documents by importers of
merchandise, not exceeding $100 in value,
through the mails.
(c) No compensation
No compensation or fee shall be demanded or
accepted for administering any oath under the
provisions of this section.
(d) Verification in lieu of oath
The Secretary of the Treasury may by regulation prescribe that any document required by
any law administered by the Customs Service to
be under oath may be verified by a written declaration in such form as he shall prescribe, such
declaration to be in lieu of the oath otherwise
required.
(June 17, 1930, ch. 497, title IV, § 486, 46 Stat. 725;
Aug. 8, 1953, ch. 397, § 17, 67 Stat. 517.)

Page 183

TITLE 19—CUSTOMS DUTIES
AMENDMENTS

1953—Subsec. (d). Act Aug. 8, 1953, added subsec. (d).
CHANGE OF NAME
‘‘United States Customs Service’’ substituted in text
for ‘‘Bureau of Customs’’ pursuant to Treasury Department Order 165–23, Apr. 4, 1973, eff. Aug. 1, 1973, 38 F.R.
13037. See, also, section 308 of Title 31, Money and Finance.
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.

§ 1490

1953—Act Aug. 8, 1953, struck out ‘‘or at any time before the invoice or the merchandise has come under the
observation of the appraiser for the purpose of appraisement,’’ after ‘‘at the time entry is made,’’.
EFFECTIVE DATE OF 1983 AMENDMENT
Amendment by Pub. L. 97–446 applicable 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
a note under section 1484 of this title.
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.

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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.
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.

§ 1487. Value in entry; amendment
The importer of record or his agent may,
under such regulations as the Secretary of the
Treasury may prescribe, at the time entry is
made, make in the entry such additions to or deductions from the cost or value given in the invoice as, in his opinion, may raise or lower the
same to the value of such merchandise.
(June 17, 1930, ch. 497, title IV, § 487, 46 Stat. 725;
Aug. 8, 1953, ch. 397, § 18(a), 67 Stat. 517; Pub. L.
97–446, title II, § 201(e), Jan. 12, 1983, 96 Stat.
2350.)
PRIOR PROVISIONS
Provisions somewhat similar to those in this section
were contained in act Oct. 3, 1913, ch. 16, § III, I, 38 Stat.
184, which were substituted for provisions made by the
Customs Administrative Act of June 10, 1890, ch. 407, § 7,
26 Stat. 134, as amended by act July 24, 1897, ch. 11, § 32,
30 Stat. 211, and as further amended by the Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 95.
Section III of the act of 1913 was superseded by act
Sept. 21, 1922, ch. 356, title IV, § 487, 42 Stat. 962, and was
repealed by section 643 thereof. Section 487 of the 1922
act was superseded by section 487 of act June 17, 1930,
comprising this section, and repealed by section
651(a)(1) of the 1930 act.
Provisions for addition to the invoice values made by
R.S. § 2900, were repealed by section 29 of the Customs
Administrative Act.
AMENDMENTS
1983—Pub. L. 97–446 substituted ‘‘importer of record’’
for ‘‘consignee’’ before ‘‘or his agent’’.

§ 1488. Repealed. Pub. L. 91–271, title II, § 204(b),
June 2, 1970, 84 Stat. 283
Section, act June 17, 1930, ch. 497, title IV, § 488, 46
Stat. 725, authorized a collector to cause the appraisal
of entered merchandise.
EFFECTIVE DATE OF REPEAL
For effective date of repeal, see section 203 of Pub. L.
91–271, set out as an Effective Date of 1970 Amendment
note under section 1500 of this title.

§ 1489. Repealed. Pub. L. 87–456, title III, § 301(a),
May 24, 1962, 76 Stat. 75
Section, acts June 17, 1930, ch. 497, title IV, § 489, 46
Stat. 725; Aug. 8, 1953, ch. 397, § 18(b), 67 Stat. 517, related to entry of antique furniture at designated ports.
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.

§ 1490. General orders
(a) Incomplete entry
(1) Whenever—
(A) the entry of any imported merchandise
is not made within the time provided by law or
by regulation prescribed by the Secretary;
(B) the entry of imported merchandise is incomplete because of failure to pay the estimated duties, fees, or interest;
(C) in the opinion of the Customs Service,
the entry of imported merchandise cannot be
made for want of proper documents or other
cause; or
(D) the Customs Service believes that any
merchandise is not correctly and legally invoiced;
the carrier (unless subject to subsection (c))
shall notify the bonded warehouse of such unentered merchandise.
(2) After notification under paragraph (1), the
bonded warehouse shall arrange for the transportation and storage of the merchandise at the
risk and expense of the consignee. The merchandise shall remain in the bonded warehouse
until—
(A) entry is made or completed and the proper documents are produced;
(B) the information and data necessary for
entry are transmitted to the Customs Service
pursuant to an authorized electronic data
interchange system; or
(C) a bond is given for the production of documents or the transmittal of data.

§ 1491

TITLE 19—CUSTOMS DUTIES

(b) Request for possession by Customs
At the request of the consignee of any merchandise, or of the owner or master of the vessel
or the person in charge of the vehicle in which
the same is imported, any merchandise may be
taken possession of by the Customs Service
after the expiration of one day after the entry of
the vessel or report of the vehicle and may be
unladen and held at the risk and expense of the
consignee until entry thereof is made.
(c) Government merchandise
Any imported merchandise that—
(1) is described in any of subparagraphs (A)
through (D) of subsection (a)(1); and
(2) is consigned to, or owned by, the United
States Government;
shall be stored and disposed of in accordance
with such rules and procedures as the Secretary
shall by regulation prescribe.
(June 17, 1930, ch. 497, title IV, § 490, 46 Stat. 726;
Pub. L. 91–271, title III, § 301(b), June 2, 1970, 84
Stat. 287; Pub. L. 103–182, title VI, § 658, Dec. 8,
1993, 107 Stat. 2212; Pub. L. 104–295, § 21(e)(9), Oct.
11, 1996, 110 Stat. 3531.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 490, 42
Stat. 963. That section was superseded by section 490 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
Prior provisions authorizing the collector to take
possession of, or store merchandise were contained in
the following sections, all of which were repealed by
act Sept. 21, 1922, ch. 356, title IV, § 642, 42 Stat. 989:
R.S. § 2789, authorizing the collector, when an entry
was imperfect, to take the merchandise into his custody until the quantity, quality, or value could be ascertained;
R.S. § 2840, providing that when the collector should
suspect that merchandise was not invoiced at a sum
equal to that for which it had usually been sold, he
should take possession and retain the same until its
value had been ascertained and the duties paid or secured;
R.S. § 2926, providing that merchandise of which incomplete entry had been made, or entry without specification of particulars, should be conveyed to some
warehouse or designated by the collector to remain
until the particulars, cost or value should have been ascertained, and the duties paid or secured, and a permit
for delivery granted;
R.S. § 2963, providing that when merchandise had not
been entered it should be deposited in a public warehouse, and there remain until an invoice was produced,
but that it should not be construed to prohibit sales of
merchandise to discharge duties and charges;
R.S. § 2964, authorizing the collector to take possession of merchandise, and deposit it in public stores, or
other stores to be agreed on, in case of failure or neglect to pay duties, or when the owner, etc., should
make entry for warehousing;
R.S. § 2965, providing for the storage in a public warehouse, or private bonded warehouse, of unclaimed merchandise required to be taken possession of by collectors, and making provision for payment of charges and
expenses;
R.S. § 2966, as amended by act June 26, 1884, ch. 121,
§ 24, 23 Stat. 58, providing for the deposit in a bonded
warehouse of merchandise imported in vessels, when it
should appear by the bills of lading that it was to be delivered immediately after entry of the vessel, or on request, when it did not so appear.
A prior provision authorizing the collector to require
a bond for the production of proof to enable the collec-

Page 184

tor to ascertain the class or description of manufacture, or rate of duty to which merchandise was liable,
was contained in R.S. § 2925, which was also repealed by
act Sept. 21, 1922, ch. 356, title IV, § 642, 42 Stat. 989.
AMENDMENTS
1996—Subsec. (c)(1). Pub. L. 104–295 substituted ‘‘subparagraphs (A) through (D) of subsection (a)(1)’’ for
‘‘paragraphs (1) through (4) of subsection (a)’’.
1993—Subsec. (a). Pub. L. 103–182, § 658(1), amended
subsec. (a) generally. Prior to amendment, subsec. (a)
read as follows: ‘‘Whenever entry of any imported merchandise is not made within the time provided by law
or the regulations prescribed by the Secretary of the
Treasury, or whenever entry of such merchandise is incomplete because of failure to pay the estimated duties, or whenever, in the opinion of the appropriate customs officer, entry of such merchandise can not be
made for want of proper documents or other cause, or
whenever the appropriate customs officer believes that
any merchandise is not correctly and legally invoiced,
he shall take the merchandise into his custody and
send it to a bonded warehouse or public store, to be
held at the risk and expense of the consignee until
entry is made or completed and the proper documents
are produced, or a bond given for their production.’’
Subsec. (b). Pub. L. 103–182, § 658(2), substituted heading for one which read ‘‘At request of consignee’’ and in
text substituted ‘‘Customs Service’’ for ‘‘appropriate
customs officer’’.
Subsec. (c). Pub. L. 103–182, § 658(3), added subsec. (c).
1970—Pub. L. 91–271 substituted references to appropriate customs officer for references to collector wherever appearing.
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
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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.

§ 1491. Unclaimed merchandise; disposition of
forfeited distilled spirits, wines and malt liquor
(a) Appraisal and sale of unclaimed merchandise
Any entered or unentered merchandise (except
merchandise entered under section 1557 of this
title, but including merchandise entered for
transportation in bond or for exportation) which
shall remain in a bonded warehouse pursuant to
section 1490 of this title for 6 months from the
date of importation thereof, without all estimated duties, taxes, fees, interest, storage, or
other charges thereon having been paid, shall be
considered unclaimed and abandoned to the Government and shall be appraised and sold by the
Customs Service at public auction under such
regulations as the Secretary of the Treasury
shall prescribe. All gunpowder and other explosive substances and merchandise liable to depre-

Page 185

ciation in value by damage, leakage, or other
cause to such extent that the proceeds of sale
thereof may be insufficient to pay the duties,
taxes, fees, interest, storage, and other charges,
if permitted to remain in 1 pursuant to section
1490 of this title in a bonded warehouse for 6
months, may be sold forthwith, under such regulations as the Secretary of the Treasury may
prescribe. Merchandise subject to sale hereunder
or under section 1559 of this title may be entered
or withdrawn for consumption at any time prior
to such sale upon payment of all duties, taxes,
fees, interest, storage, and other charges, and
expenses that may have accrued thereon, but
such merchandise after becoming subject to sale
may not be exported prior to sale without the
payment of such duties, taxes, fees, interest,
charges, and expenses nor may it be entered for
warehouse. The computation of duties, taxes, interest, and fees for the purposes of this section
and sections 1493 and 1559 of this title shall be at
the rate or rates applicable at the time the merchandise becomes subject to sale.
(b) Notice of title vesting in United States
At the end of the 6-month period referred to in
subsection (a), the Customs Service may, in lieu
of sale of the merchandise, provide notice to all
known interested parties that the title to such
merchandise shall be considered to vest in the
United States free and clear of any liens or encumbrances, on the 30th day after the date of
the notice unless, before such 30th day—
(1) the subject merchandise is entered or
withdrawn for consumption; and
(2) payment is made of all duties, taxes, fees,
transfer and storage charges, and other expenses that may have accrued thereon.
(c) Retention, transfer, destruction, or other disposition
If title to any merchandise vests in the United
States by operation of subsection (b), such merchandise may be retained by the Customs Service for official use, transferred to any other Federal agency or to any State or local agency, destroyed, or otherwise disposed of in accordance
with such regulations as the Secretary shall prescribe. All transfer and storage charges or expenses accruing on retained or transferred merchandise shall be paid by the receiving agency.
(d) Petition
Whenever any party, having lost a substantial
interest in merchandise by virtue of title vesting in the United States under subsection (b),
can establish such title or interest to the satisfaction of the Secretary within 30 days after the
day on which title vests in the United States
under subsection (b), or can establish to the satisfaction of the Secretary that the party did not
receive notice under subsection (b), the Secretary may, upon receipt of a timely and proper
petition and upon finding that the facts and circumstances warrant, pay such party out of the
Treasury of the United States the amount the
Secretary believes the party would have received under section 1493 of this title had the
merchandise been sold and a proper claim filed.
The decision of the Secretary with respect to
1 So

§ 1491

TITLE 19—CUSTOMS DUTIES

in original. The word ‘‘in’’ probably should not appear.

any such petition is final and conclusive on all
parties.
(e) Appraisal and sale or other disposition of forfeited distilled spirits, wines, and malt liquor
All distilled spirits, wines, and malt liquor forfeited to the Government summarily or by order
of court, under any provision of law administered by the United States Customs Service,
shall be appraised and disposed of by—
(1) delivery to such Government agencies, as
in the opinion of the Secretary have a need for
such distilled spirits, wines, and malt liquor
for medical, scientific, or mechanical purposes, or for any other official purpose for
which appropriated funds may be expended by
a Government agency:
(2) gifts to such eleemosynary institutions
as, in the opinion of the Secretary, have a
need for such distilled spirits, wines, and malt
liquor for medical purposes;
(3) sale by Customs Service at public auction
under such regulations as the Secretary shall
prescribe, except that before making any such
sale the Secretary shall determine that no
Government agency or eleemosynary institution has established a need for such spirits,
wines, and malt liquor under paragraph (1) or
(2); or
(4) destruction.
(June 17, 1930, ch. 497, title IV, § 491, 46 Stat. 726;
June 25, 1938, ch. 679, § 14, 52 Stat. 1083; Pub. L.
91–271, title III, § 301(j), June 2, 1970, 84 Stat. 289;
Pub. L. 95–410, title II, § 208, Oct. 3, 1978, 92 Stat.
901; Pub. L. 103–182, title VI, § 659, Dec. 8, 1993, 107
Stat. 2213; Pub. L. 104–295, § 21(e)(8), Oct. 11, 1996,
110 Stat. 3531.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in R.S. §§ 2973, 2975 and 2976, all of which were superseded by act Sept. 21, 1922, ch. 356, title IV, § 491, 42
Stat. 963, and repealed by section 642 thereof. Section
491 of the 1922 act was superseded by section 491 of act
June 17, 1930, comprising this section, and repealed by
section 651(a)(1) of the 1930 act.
AMENDMENTS
1996—Subsec. (a). Pub. L. 104–295 substituted ‘‘in a
bonded warehouse pursuant to section 1490’’ for ‘‘in in
a bonded warehouse pursuant to section 1490’’ and
‘‘Customs Service’’ for ‘‘appropriate customs officer’’.
1993—Subsec. (a). Pub. L. 103–182, § 659(1), substituted
‘‘in a bonded warehouse pursuant to section 1490 of this
title for 6 months’’ for ‘‘customs custody for one year’’,
‘‘estimated duties, taxes, fees, interest, storage,’’ for
‘‘estimated duties and storage’’, ‘‘duties, taxes, fees, interest, storage, and other charges, if permitted’’ for
‘‘duties, storage, and other charges, if permitted’’,
‘‘pursuant to section 1490 of this title in a bonded warehouse for 6 months’’ for ‘‘public store or bonded warehouse for a period of one year’’, ‘‘duties, taxes, fees, interest, storage, and other charges’’ for ‘‘duties, storage,
and other charges’’, ‘‘duties, taxes, fees, interest,
charges, and expenses’’ for ‘‘duties, charges, and expenses’’, and ‘‘computation of duties, taxes, interest,
and fees for the purposes’’ for ‘‘computation of duties
for the purposes’’.
Subsecs. (b) to (d). Pub. L. 103–182, § 659(2), added subsecs. (b) to (d). Former subsec. (b) redesignated (e).
Subsec. (e). Pub. L. 103–182, § 659(2), (3), redesignated
subsec. (b) as (e) and substituted ‘‘Customs Service’’ for
‘‘appropriate customs officer’’ in par. (3).
1978—Pub. L. 95–410 amended section catchline, designated existing provisions as subsec. (a), and added
subsec. (b).

§ 1492

TITLE 19—CUSTOMS DUTIES

1970—Pub. L. 91–271 substituted reference to appropriate customs officer for reference to collector, and
struck out reference to appraiser of merchandise.
1938—Act June 25, 1938, amended generally so much of
this section as preceded ‘‘shall be considered unclaimed
and abandoned’’.
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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.
EXTENSION OF ONE-YEAR PERIOD
For extension of one year period prescribed in this
section, see Proc. No. 2948, Oct. 12, 1951, 16 F.R. 10589, 65
Stat. c41, set out as a note under section 1318 of this
title.
Proc. No. 2599, Nov. 6, 1943, 8 F.R. 15359, 57 Stat. 758,
as amended by Proc. No. 2712, Dec. 4, 1946, 11 F.R. 14133,
61 Stat. 1947, was superseded by Proc. No. 2948, Oct. 12,
1951, 16 F.R. 10589, 65 Stat. c41.

§ 1492. Destruction of abandoned or forfeited
merchandise
Except as provided in R.S. § 3369 (relating to
tobacco and snuff), and in section 901 of the Revenue Act of 1926 (relating to distilled spirits),
any merchandise abandoned or forfeited to the
Government under the preceding or any other
provision of the customs laws, which is subject
to internal revenue tax and which the Customs
Service shall be satisfied will not sell for a sufficient amount to pay such taxes, shall be forthwith destroyed, retained for official use, or
otherwise disposed of under regulations to be
prescribed by the Secretary of the Treasury, instead of being sold at auction.
(June 17, 1930, ch. 497, title IV, § 492, 46 Stat. 727;
Pub. L. 91–271, title III, § 301(b), June 2, 1970, 84
Stat. 287; Pub. L. 103–182, title VI, § 660, Dec. 8,
1993, 107 Stat. 2214.)
REFERENCES IN TEXT
R.S. § 3369, referred to in text, is covered by sections
5723(a) and 5753 of Title 26, Internal Revenue Code.
Section 901 of Revenue Act of 1926, referred to in text,
is covered by section 5243 of Title 26.
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 492, 42
Stat. 963. That section was superseded by section 492 of

Page 186

act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
Prior to its incorporation into the Code, this section
read: ‘‘Except as provided in section 3369 of the Revised
Statutes, as amended,’’ etc. R.S. § 3369, as amended by
act Oct. 14, 1921, ch. 107, 42 Stat. 205, related in part to
abandoned, condemned or forfeited tobacco, snuff, cigars, or cigarettes, which would not bring a price equal
to the internal revenue tax thereon. So far as it related
to tobacco and snuff, it was incorporated into the Code
as sections 702(a)(1), 803(a)(1), (c), (d), and 890, of Title
26, Internal Revenue Code, and so far as it applied to cigars and cigarettes, it was incorporated into the Code
as sections 812(d)(2) and 890, of Title 26.
AMENDMENTS
1993—Pub. L. 103–182 substituted ‘‘Customs Service’’
for ‘‘appropriate customs officer’’ and inserted
‘‘, retained for official use, or otherwise disposed of’’
after ‘‘destroyed’’.
1970—Pub. L. 91–271 substituted reference to appropriate customs officer for reference to 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
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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.

§ 1493. Proceeds of sale
The surplus of the proceeds of sales under section 1491 of this title, after the payment of storage charges, expenses, duties, taxes, and fees,
and the satisfaction of any lien for freight,
charges, or contribution in general average,
shall be deposited in the Treasury of the United
States, if claim therefor shall not be filed with
the Customs Service within ten days from the
date of sale, and the sale of such merchandise
shall exonerate the master of any vessel in
which the merchandise was imported from all
claims of the owner thereof, who shall, nevertheless, on due proof of his interest, be entitled
to receive from the Treasury the amount of any
surplus of the proceeds of sale.
(June 17, 1930, ch. 497, title IV, § 493, 46 Stat. 727;
Pub. L. 91–271, title III, § 301(e), June 2, 1970, 84
Stat. 288; Pub. L. 103–182, title VI, § 661, Dec. 8,
1993, 107 Stat. 2214.)
PRIOR PROVISIONS
Provisions substantially similar in most respects to
those in this section, with further provisions concerning the documents to be forwarded by the collector to
the Treasury Department, were contained in R.S. § 2974,
which was superseded and more nearly assimilated to
the present section by act Sept. 21, 1922, ch. 356, title
IV, § 493, 42 Stat. 964, and repealed by section 642 thereof. Section 493 of the 1922 act was superseded by section

Page 187

§ 1496a

TITLE 19—CUSTOMS DUTIES

493 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act.
AMENDMENTS
1993—Pub. L. 103–182 inserted ‘‘taxes, and fees,’’ after
‘‘duties,’’, struck out ‘‘by the appropriate customs officer’’ after ‘‘shall be deposited’’, and substituted ‘‘the
Customs Service’’ for ‘‘such customs officer’’.
1970—Pub. L. 91–271 substituted references to appropriate customs officer or such customs officer for references to collector wherever appearing.
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
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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.
APPROPRIATIONS
Act June 26, 1934, ch. 756, § 2, 48 Stat. 1225, which was
classified to section 725a of former Title 31, Money and
Finance, repealed the permanent appropriation under
the title ‘‘Refunding proceeds of unclaimed merchandise (Customs) (2x326)’’ effective July 1, 1935, and provided that such portions of any Acts as make permanent appropriations to be expended under such account
are amended so as to authorize, in lieu thereof, annual
appropriations from the general fund of the Treasury in
identical terms and in such amounts as now provided
by the laws providing such permanent appropriations.

§ 1494. Expense of weighing and measuring
In all cases in which the invoice or entry does
not state the weight, quantity, or measure of
the merchandise, the expense of ascertaining the
same shall be collected from the importer of
record before its release from customs custody.
(June 17, 1930, ch. 497, title IV, § 494, 46 Stat. 727;
Pub. L. 97–446, title II, § 201(e), Jan. 12, 1983, 96
Stat. 2350.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 494, 42
Stat. 964. That section was superseded by section 494 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
A prior provision requiring merchandise to be
weighed, gauged or measured at the expense of the
owner, agent or consignee, in cases in which the invoice
or entry did not contain the weight, quantity or measure was contained in R.S. § 2920, prior to repeal by act
Sept. 21, 1922, ch. 356, title IV, § 642, 42 Stat. 989.
AMENDMENTS
1983—Pub. L. 97–446 substituted ‘‘importer of record’’
for ‘‘consignee’’ after ‘‘collected from the’’.
EFFECTIVE DATE OF 1983 AMENDMENT
Amendment by Pub. L. 97–446 applicable 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
a note under section 1484 of this title.

§ 1495. Partnership bond
When any bond is required by law or regulations to be executed by any partnership for any
purpose connected with the transaction of business at any customhouse, the execution of such
bond by any member of such partnership shall
bind the other partners in like manner and to
the same extent as if such other partners had
personally joined in the execution, and an action or suit may be instituted on such bond
against all partners as if all had executed the
same.
(June 17, 1930, ch. 497, title IV, § 495, 46 Stat. 727.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 495, 42
Stat. 964. That section was superseded by section 495 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
Provisions substantially similar to those in this section, except that they applied to bonds for the payment
of duties or for any other purpose connected with the
general transaction of business at any customs house,
were contained in act June 20, 1876, ch. 136, 19 Stat. 60,
as amended by act Aug. 27, 1894, ch. 349, § 70, 28 Stat.
569, prior to repeal by act Sept. 21, 1922, ch. 356, title IV,
§ 643, 42 Stat. 989.

§ 1496. Examination of baggage
The appropriate customs officer may cause an
examination to be made of the baggage of any
person arriving in the United States in order to
ascertain what articles are contained therein
and whether subject to duty, free of duty, or
prohibited notwithstanding a declaration and
entry therefor has been made.
(June 17, 1930, ch. 497, title IV, § 496, 46 Stat. 727;
Pub. L. 91–271, title III, § 301(b), June 2, 1970, 84
Stat. 287.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 496, 42
Stat. 964. That section was superseded by section 496 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
AMENDMENTS
1970—Pub. L. 91–271 substituted reference to appropriate customs officer for reference to 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.

§ 1496a. Clearance restrictions of individuals returning from abroad; special circumstances;
‘‘baggage and effects’’ defined
Except as otherwise provided by law, no individual returning to the United States from
abroad shall be—
(1) entitled to the admission of his or her
baggage and effects free of duty without entry;
or
(2) entitled to expedited customs examination and clearance of his or her baggage and
effects.

§ 1497

TITLE 19—CUSTOMS DUTIES

Paragraph (2) shall not apply to individuals in
special circumstances (including being seriously
ill or infirm, having been summoned by news of
affliction or disaster, and accompanying the
body of a deceased relative). For purposes of this
section, the term ‘‘baggage and effects’’ means
any article which was in the possession of the
individual while abroad and is being imported in
connection with his or her arrival and is intended for his or her bona fide personal or
household use. Such term does not include any
article imported as an accommodation to others
or for sale or other commercial use.
(Pub. L. 95–410, title II, § 215, Oct. 3, 1978, 92 Stat.
904.)
CODIFICATION
Section was enacted as part of Customs Procedural
Reform and Simplification Act of 1978, and not as part
of Tariff Act of 1930 which comprises this chapter.
CLEARANCE PROCEDURES STUDY; REPORT TO
CONGRESSIONAL COMMITTEES
Pub. L. 95–410, title II, § 216, Oct. 3, 1978, 92 Stat. 904,
provided that the Comptroller General, in cooperation
with the Customs Service of the Department of the
Treasury and the Immigration and Naturalization
Service of the Department of Justice, study clearance
procedures for individuals entering or reentering the
United States, and to report the results of his study
and any recommendations for expediting the clearance
process to specific committees of the United States
Senate and the House of Representatives not later than
Sept. 1, 1979.

§ 1497. Penalties for failure to declare
(a) In general
(1) Any article which—
(A) is not included in the declaration and
entry as made or transmitted; and
(B) is not mentioned before examination of
the baggage begins—
(i) in writing by such person, if written
declaration and entry was required, or
(ii) orally, if written declaration and entry
was not required;
shall be subject to forfeiture and such person
shall be liable for a penalty determined under
paragraph (2) with respect to such article.
(2) The amount of the penalty imposed under
paragraph (1) with respect to any article is equal
to—
(A) if the article is a controlled substance,
either $500 or an amount equal to 1,000 percent
of the value of the article, whichever amount
is greater; and
(B) if the article is not a controlled substance, the value of the article.
(b) Value of controlled substances
(1) Notwithstanding any other provision of
this chapter, the value of any controlled substance shall, for purposes of this section, be
equal to the amount determined by the Secretary in consultation with the Attorney General of the United States, to be equal to the
price at which such controlled substance is likely to be illegally sold to the consumer of such
controlled substance.
(2) The Secretary and the Attorney General of
the United States shall establish a method of de-

Page 188

termining the price at which each controlled
substance is likely to be illegally sold to the
consumer of such controlled substance.
(June 17, 1930, ch. 497, title IV, § 497, 46 Stat. 728;
Pub. L. 99–570, title III, § 3116, Oct. 27, 1986, 100
Stat. 3207–83; Pub. L. 100–690, title VII, § 7367(a),
Nov. 18, 1988, 102 Stat. 4479; Pub. L. 103–182, title
VI, § 612, Dec. 8, 1993, 107 Stat. 2170.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 497, 42
Stat. 964. That section was superseded by section 497 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
A prior provision for forfeiture of any article subject
to duty found in baggage, and not mentioned to the collector before whom entry was made, and for a penalty
of treble the value of the article, was contained in R.S.
§ 2802, prior to repeal by act Sept. 21, 1922, ch. 356, title
IV, § 642, 42 Stat. 989.
AMENDMENTS
1993—Subsec. (a)(1)(A). Pub. L. 103–182, § 612(1), inserted ‘‘or transmitted’’ after ‘‘made’’.
Subsec. (a)(2)(A). Pub. L. 103–182, § 612(2), amended
subpar. (A) generally. Prior to amendment, subpar. (A)
read as follows: ‘‘if the article is a controlled substance, 1,000 percent of the value of the article; and’’.
1988—Subsec. (a)(2)(A). Pub. L. 100–690 substituted
‘‘1,000 percent’’ for ‘‘200 percent’’.
1986—Pub. L. 99–570 amended section generally. Prior
to amendment, section read as follows: ‘‘Any article
not included in the declaration and entry as made, and,
before examination of the baggage was begun, not mentioned in writing by such person, if written declaration
and entry was required, or orally if written declaration
and entry was not required, shall be subject to forfeiture and such person shall be liable to a penalty equal
to the value of such article.’’

§ 1498. Entry under regulations
(a) Authorized for certain merchandise
The Secretary of the Treasury is authorized to
prescribe rules and regulations for the declaration and entry of—
(1) Merchandise, when—
(A) the aggregate value of the shipment
does not exceed an amount specified by the
Secretary by regulation, but not more than
$2,500; or
(B) different commercial facilitation and
risk considerations that may vary for different classes or kinds of merchandise or different classes of transactions may dictate;
(2) Products of the United States, when the
aggregate value of the shipment does not exceed such amounts as the Secretary may prescribe and the products are imported.
(A) for the purposes of repair or alteration
prior to reexportation, or
(B) after having been either rejected or returned by the foreign purchaser to the
United States for credit;
(3) Merchandise damaged on the voyage of
importation, by fire or through marine casualty or any other cause, without fault on the
part of the shipper;
(4) Merchandise recovered from a wrecked or
stranded vessel;
(5) Household effects used abroad and personal effects, not imported in pursuance of a

Page 189

TITLE 19—CUSTOMS DUTIES

purchase or agreement for purchase and not
intended for sale;
(6) Articles sent by persons in foreign countries as gifts to persons in the United States;
(7) Articles carried on the person or contained in the baggage of a person arriving in
the United States;
(8) Tools of trade of a person arriving in the
United States;
(9) Personal effects of citizens of the United
States who have died in a foreign country;
(10) Merchandise within the provisions of
sections 1465 1 and 1466 of this title (relating to
supplies, repairs, and equipment on vessels
and railway cars) at the first port of arrival;
(11) Merchandise when in the opinion of the
Secretary of the Treasury the value thereof
cannot be declared; and
(12) Merchandise within the provisions of
paragraph 1631 of section 1201 of this title.
(b) Application of general provisions
The Secretary of the Treasury is authorized to
include in such rules and regulations any of the
provisions of section 1484 or 1485 of this title (relating, respectively, to entry and to declaration
of merchandise generally).
(June 17, 1930, ch. 497, title IV, § 498, 46 Stat. 728;
Aug. 8, 1953, ch. 397, § 16(d), (e), 67 Stat. 517; Pub.
L. 96–609, title II, § 202, Dec. 28, 1980, 94 Stat. 3561;
Pub. L. 98–573, title II, § 206, Oct. 30, 1984, 98 Stat.
2975; Pub. L. 100–418, title I, § 1214(h)(5), Aug. 23,
1988, 102 Stat. 1157; Pub. L. 103–182, title VI, § 662,
Dec. 8, 1993, 107 Stat. 2214.)
REFERENCES IN TEXT
Section 1465 of this title, referred to in subsec. (a)(10),
was repealed by Pub. L. 103–182, title VI, § 690(b)(7), Dec.
8, 1993, 107 Stat. 2223.
Section 1201 of this title, referred to in subsec. (a)(12),
which comprised the free list for articles imported into
the United States, was repealed by Pub. L. 87–456, title
I, § 101(a), May 24, 1962, 76 Stat. 72, which act also revised the Tariff Schedules of the United States. See
notes under section 1202 of this title.
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 498, 42
Stat. 964. That section was superseded by section 498 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
Provision for an entry, separate from that of other
merchandise, of wearing apparel, personal baggage, and
tools and implements of a mechanical trade, was made
by R.S. § 2799, which also prescribed the contents of
such entry, and of the accompanying oath. R.S. § 2800
provided for a bond when the person making entry was
not the owner. R.S. § 2801 provided for a landing permit,
and for an examination of baggage when deemed proper
by the collector and naval officer, and for entry of articles not exempt from duty. All of these sections were
repealed by act Sept. 21, 1922, ch. 356, title IV, § 642, 42
Stat. 989.
AMENDMENTS
1993—Subsec. (a)(1). Pub. L. 103–182, § 662(1), amended
par. (1) generally. Prior to amendment, par. (1) read as
follows: ‘‘Merchandise, imported in the mails or otherwise, when the aggregate value of the shipment does
not exceed such amount, not greater than $1,250 as the
Secretary of the Treasury shall specify in the regula1 See

References in Text note below.

§ 1499

tions, and the specified amount may vary for different
classes or kinds of merchandise or different classes of
transactions, except that this paragraph does not apply
to articles valued in excess of $250 classified in—
‘‘(A) chapters 50 through 63;
‘‘(B) chapters 39 through 43, 61 through 65, 67 and 95;
and
‘‘(C) subchapters III and IV of chapter 99;
of the Harmonized Tariff Schedule of the United States,
or to any other article for which formal entry is required without regard to value.;’’.
Subsec. (a)(2). Pub. L. 103–182, § 662(2), substituted
‘‘such amounts as the Secretary may prescribe’’ for
‘‘$10,000’’ in introductory provisions.
1988—Subsec. (a)(1). Pub. L. 100–418, substituted ‘‘the
Harmonized Tariff Schedule of the United States’’ for
‘‘the Tariff Schedules of the United States’’ in closing
provisions, added subpars. (A) to (C), and struck out
former subpars. (A) to (C) which read as follows:
‘‘(A) schedule 3,
‘‘(B) parts 1, 4A, 7B, 12A, 12D, and 13B of schedule 7,
and
‘‘(C) parts 2 and 3 of the Appendix,’’.
1984—Subsec. (a)(1). Pub. L. 98–573 substituted
‘‘$1,250’’ for ‘‘$250’’ and inserted provision that this
paragraph does not apply to articles valued in excess of
$250 classified in schedule 3, parts 1, 4A, 7B, 12A, 12D,
and 13B of schedule 7, and parts 2 and 3 of the Appendix,
of the Tariff Schedules, or to any other article for
which formal entry is required without regard to value.
1980—Subsec. (a). Pub. L. 96–609 added par. (2) and redesignated former pars. (2) to (11) as (3) to (12), respectively.
1953—Subsec. (a)(1). Act Aug. 8, 1953, § 16(d), increased
valuation figure with respect to informal entries from
$100 to $250, and inserted provisions with respect to possible variation for different classes or kinds of merchandise and different classes of transactions.
Subsec. (a)(11). Act Aug. 8, 1953, § 16(e), substituted
‘‘paragraph 1631 of section 1201 of this title’’ for ‘‘sections 472 to 574 of this title’’.
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by Pub. L. 100–418 effective Jan. 1, 1989,
and applicable with respect to articles entered on or
after such date, see section 1217(b)(1) of Pub. L. 100–418,
set out as an Effective Date note under section 3001 of
this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98–573 effective on 15th day
after Oct. 30, 1984, see section 214(a), (b) of Pub. L.
98–573, set out as a note under section 1304 of this title.
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.
CUSTOMS DECLARATIONS; PROXIMITY OF LIVESTOCK
Pub. L. 108–90, title V, § 513, Oct. 1, 2003, 117 Stat. 1154,
provided that: ‘‘For fiscal year 2004 and thereafter,
none of the funds appropriated or otherwise made available to the Department of Homeland Security may be
used for the production of customs declarations that do
not inquire whether the passenger had been in the proximity of livestock.’’

§ 1499. Examination of merchandise
(a) Entry examination
(1) In general
Imported merchandise that is required by
law or regulation to be inspected, examined,
or appraised shall not be delivered from customs custody (except under such bond or other
security as may be prescribed by the Sec-

§ 1499

TITLE 19—CUSTOMS DUTIES

retary to assure compliance with all applicable laws, regulations, and instructions which
the Secretary or the Customs Service is authorized to enforce) until the merchandise has
been inspected, appraised, or examined and is
reported by the Customs Service to have been
truly and correctly invoiced and found to comply with the requirements of the laws of the
United States.
(2) Examination
The Customs Service—
(A) shall designate the packages or quantities of merchandise covered by any invoice
or entry which are to be opened and examined for the purpose of appraisement or
otherwise;
(B) shall order such packages or quantities
to be sent to such place as is designated by
the Secretary by regulation for such purpose;
(C) may require such additional packages
or quantities as the Secretary considers necessary for such purpose; and
(D) shall inspect a sufficient number of
shipments, and shall examine a sufficient
number of entries, to ensure compliance
with the laws enforced by the Customs Service.
(3) Unspecified articles
If any package contains any article not specified in the invoice or entry and, in the opinion of the Customs Service, the article was
omitted from the invoice or entry—
(A) with fraudulent intent on the part of
the seller, shipper, owner, agent, importer of
record, or entry filer, the contents of the entire package in which such article is found
shall be subject to seizure; or
(B) without fraudulent intent, the value of
the article shall be added to the entry and
the duties, fees, and taxes thereon paid accordingly.
(4) Deficiency
If a deficiency is found in quantity, weight,
or measure in the examination of any package, the person finding the deficiency shall
make a report thereof to the Customs Service.
The Customs Service shall make allowance for
the deficiency in the liquidation of duties.
(5) Information required for release
If an examination is conducted, any information required for release shall be provided,
either electronically or in paper form, to the
Customs Service at the port of examination.
The absence of such information does not
limit the authority of the Customs Service to
conduct an examination.
(b) Testing laboratories
(1) Accreditation of private testing laboratories
The Customs Service shall establish and implement a procedure, under regulations promulgated by the Secretary, for accrediting
private laboratories within the United States
which may be used to perform tests (that
would otherwise be performed by Customs
Service laboratories) to establish the characteristics, quantities, or composition of imported merchandise. Such regulations—

Page 190

(A) shall establish the conditions required
for the laboratories to receive and maintain
accreditation for purposes of this subsection;
(B) shall establish the conditions regarding the suspension and revocation of accreditation, which may include the imposition of
a monetary penalty not to exceed $100,000
and such penalty is in addition to the recovery, from a gauger or laboratory accredited
under paragraph (1), of any loss of revenue
that may have occurred, but the Customs
Service—
(i) may seek to recover lost revenue only
in cases where the gauger or laboratory intentionally falsified the analysis or gauging report in collusion with the importer;
and
(ii) shall neither assess penalties nor
seek to recover lost revenue because of a
good faith difference of professional opinion; and
(C) may provide for the imposition of a
reasonable charge for accreditation and periodic reaccreditation.
The collection of any charge for accreditation
and reaccreditation under this section is not
prohibited by section 58c(e)(6) of this title.
(2) Appeal of adverse accreditation decisions
A laboratory applying for accreditation, or
that is accredited, under this section may contest any decision or order of the Customs
Service denying, suspending, or revoking accreditation, or imposing a monetary penalty,
by commencing an action in accordance with
chapter 169 of title 28 in the Court of International Trade within 60 days after issuance of
the decision or order.
(3) Testing by accredited laboratories
When requested by an importer of record of
merchandise, the Customs Service shall authorize the release to the importer of a representative sample of the merchandise for
testing, at the expense of the importer, by a
laboratory accredited under paragraph (1). The
testing results from a laboratory accredited
under paragraph (1) that are submitted by an
importer of record with respect to merchandise in an entry shall, in the absence of testing
results obtained from a Customs Service laboratory, be accepted by the Customs Service if
the importer of record certifies that the sample tested was taken from the merchandise in
the entry. Nothing in this subsection shall be
construed to limit in any way or preclude the
authority of the Customs Service to test or
analyze any sample or merchandise independently.
(4) Availability of testing procedure, methodologies, and information
Testing procedures and methodologies used
by the Customs Service, and information resulting from any testing conducted by the
Customs Service, shall be made available as
follows:
(A) Testing procedures and methodologies
shall be made available upon request to any
person unless the procedures or methodologies are—

Page 191

§ 1499

TITLE 19—CUSTOMS DUTIES

(i) proprietary to the holder of a copyright or patent related to such procedures
or methodologies, or
(ii) developed by the Customs Service for
enforcement purposes.
(B) Information resulting from testing
shall be made available upon request to the
importer of record and any agent thereof unless the information reveals information
which is—
(i) proprietary to the holder of a copyright or patent; or
(ii) developed by the Customs Service for
enforcement purposes.
(5) Miscellaneous provisions
For purposes of this subsection—
(A) any reference to a private laboratory
includes a reference to a private gauger; and
(B) accreditation of private laboratories
extends only to the performance of functions
by such laboratories that are within the
scope of those responsibilities for determinations of the elements relating to admissibility, quantity, composition, or characteristics of imported merchandise that are vested
in, or delegated to, the Customs Service.
(c) Detentions
Except in the case of merchandise with respect
to which the determination of admissibility is
vested in an agency other than the Customs
Service, the following apply:
(1) In general
Within the 5-day period (excluding weekends
and holidays) following the date on which
merchandise is presented for customs examination, the Customs Service shall decide
whether to release or detain the merchandise.
Merchandise which is not released within such
5-day period shall be considered to be detained
merchandise.
(2) Notice of detention
The Customs Service shall issue a notice to
the importer or other party having an interest
in detained merchandise no later than 5 days,
excluding weekends and holidays, after the decision to detain the merchandise is made. The
notice shall advise the importer or other interested party of—
(A) the initiation of the detention;
(B) the specific reason for the detention;
(C) the anticipated length of the detention;
(D) the nature of the tests or inquiries to
be conducted; and
(E) the nature of any information which, if
supplied to the Customs Service, may accelerate the disposition of the detention.
(3) Testing results
Upon request by the importer or other party
having an interest in detained merchandise,
the Customs Service shall provide the party
with copies of the results of any testing conducted by the Customs Service on the merchandise and a description of the testing procedures and methodologies (unless such procedures or methodologies are proprietary to the
holder of a copyright or patent or were developed by the Customs Service for enforcement

purposes). The results and test description
shall be in sufficient detail to permit the duplication and analysis of the testing and the
results.
(4) Seizure and forfeiture
If otherwise provided by law, detained merchandise may be seized and forfeited.
(5) Effect of failure to make determination
(A) The failure by the Customs Service to
make a final determination with respect to
the admissibility of detained merchandise
within 30 days after the merchandise has been
presented for customs examination, or such
longer period if specifically authorized by law,
shall be treated as a decision of the Customs
Service to exclude the merchandise for purposes of section 1514(a)(4) of this title.
(B) For purposes of section 1581 of title 28, a
protest against the decision to exclude the
merchandise which has not been allowed or denied in whole or in part before the 30th day
after the day on which the protest was filed
shall be treated as having been denied on such
30th day.
(C) Notwithstanding section 2639 of title 28,
once an action respecting a detention is commenced, unless the Customs Service establishes by a preponderance of the evidence that
an admissibility decision has not been reached
for good cause, the court shall grant the appropriate relief which may include, but is not
limited to, an order to cancel the detention
and release the merchandise.
(June 17, 1930, ch. 497, title IV, § 499, 46 Stat. 728;
June 25, 1938, ch. 679, §§ 15, 16(a), 52 Stat. 1084;
Pub. L. 91–271, title III, § 301(k), June 2, 1970, 84
Stat. 289; Pub. L. 103–182, title VI, § 613(a), Dec.
8, 1993, 107 Stat. 2171.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 499, 42
Stat. 965. That section was superseded by section 499 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
A prior provision prohibiting delivery of merchandise
liable to be inspected or appraised, until it had been inspected or appraised, or until the packages sent to be
inspected or appraised, should be found correctly invoiced, and be so reported, with a further provision as
to the taking of bonds conditioned for delivery of the
merchandise, and the forfeiture of such bonds, was contained in R.S. § 2899.
Provisions substantially similar to those in this section concerning the number of packages to be examined
(not including the provision for designation of a less
number by the Secretary of the Treasury) and concerning packages found to contain articles not specified in
the invoice, with a further provision for remission of
the forfeiture, were contained in R.S. § 2901.
A prior provision, concerning deficiencies somewhat
similar to that in this section, was contained in R.S.
§ 2921.
A special provision concerning the number of packages to be examined and appraised at the port of New
York was contained in R.S. § 2939.
A provision concerning returns by weighers, gaugers,
and measurers, was contained in R.S. § 2890.
All of the foregoing sections of the Revised Statutes
were repealed by act Sept. 21, 1922, ch. 356, title IV,
§ 642, 42 Stat. 989.
AMENDMENTS
1993—Pub. L. 103–182 amended section generally, substituting present provisions for provisions which re-

§ 1500

TITLE 19—CUSTOMS DUTIES

quired imported merchandise to be inspected, examined, appraised, and reported by appropriate customs
officer to have been truly and correctly invoiced and
found to comply with requirements of laws of the
United States prior to release of such merchandise
from customs custody.
1970—Pub. L. 91–271 substituted references to appropriate customs officer or such officer for references to
collector or appraiser wherever appearing, and struck
out references to duties of appraiser.
1938—Act June 25, 1938, amended section generally
and among other changes inserted provision relating to
invalidity of appraisements made after effective date of
Customs Administrative Act of 1938.
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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 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.
EXISTING LABORATORIES
Pub. L. 103–182, title VI, § 613(b), Dec. 8, 1993, 107 Stat.
2174, provided that: ‘‘Accreditation under section 499(b)
of the Tariff Act of 1930 [19 U.S.C. 1499(b)] (as added by
subsection (a)) is not required for any private laboratory (including any gauger) that was accredited or approved by the Customs Service as of the day before the
date of the enactment of this Act [Dec. 8, 1993]; but any
such laboratory is subject to reaccreditation under the
provisions of such section and the regulations promulgated thereunder.’’

§ 1500. Appraisement, classification, and liquidation procedure
The Customs Service shall, under rules and
regulations prescribed by the Secretary—
(a) fix the final appraisement of merchandise
by ascertaining or estimating the value thereof, under section 1401a of this title, by all reasonable ways and means in his power, any
statement of cost or costs of production in any
invoice, affidavit, declaration, other document
to the contrary notwithstanding;
(b) fix the final classification and rate of
duty applicable to such merchandise;

Page 192

(c) fix the final amount of duty to be paid on
such merchandise and determine any increased or additional duties, taxes, and fees
due or any excess of duties, taxes, and fees deposited;
(d) liquidate the entry and reconciliation, if
any, of such merchandise; and
(e) give or transmit, pursuant to an electronic data interchange system, notice of such
liquidation to the importer, his consignee, or
agent in such form and manner as the Secretary shall by regulation prescribe.
(June 17, 1930, ch. 497, title IV, § 500, 46 Stat. 729;
Aug. 2, 1956, ch. 887, § 4(b), 70 Stat. 948; Pub. L.
91–271, title II, § 204(a), June 2, 1970, 84 Stat. 283;
Pub. L. 96–39, title II, § 202(a)(4), July 26, 1979, 93
Stat. 202; Pub. L. 103–182, title VI, § 638, Dec. 8,
1993, 107 Stat. 2203.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 500, 42
Stat. 965. That section was superseded by section 500 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
Provisions dealing with the subject matter of subdivision (a) of this section were contained in act Oct. 3,
1913, ch. 16, § III, K, 38 Stat. 185, reenacting without
change the provisions of the Customs Administrative
Act of June 10, 1890, ch. 407, § 10, 26 Stat. 136, as reenacted by the Payne-Aldrich Tariff Act of Aug. 5, 1909,
ch. 6, § 28, 36 Stat. 97. A provision somewhat similar to
subdivision (a)(5) of this section was contained in section III, M, of the 1913 act, the provisions of which were
substituted for provisions of the same nature contained
in section 13 of the Customs Administrative Act of
June 10, 1890, as amended by the Payne-Aldrich Tariff
Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 99. Said section
III of the 1913 act was repealed by act Sept. 21, 1922, ch.
356, title IV, § 643, 42 Stat. 989.
R.S. §§ 2609, 2610, relative to merchant appraisers,
were superseded by the provisions relating to appraisers and appraisements in the Customs Administrative
Act of June 10, 1890, ch. 407, 26 Stat. 131, and later acts,
and were repealed by act Sept. 21, 1922, ch. 356, title IV,
§ 642, 42 Stat. 989.
R.S. § 2902 prescribed the mode of appraisal of merchandise, prior to repeal by the Customs Administrative Act of June 10, 1890, ch. 407, § 29, 26 Stat. 141.
R.S. § 2911 required appraisers to adopt the value of
the best article in a package containing articles wholly
or in part of wool or cotton of similar kind but different quality, charged at an average price, and R.S.
§ 2912 related to appraisal of wool of different qualities
when imported in the same bale, bag, or package, and
of bales of different qualities when embraced in the
same invoice, prior to repeal by act Sept. 21, 1922, ch.
356, title IV, § 642, 42 Stat. 989.
R.S. § 2945 imposed a penalty on any merchant chosen
by the collector to make any appraisement required
under any act respecting imports and tonnage, who
should, after due notice, decline or neglect to assess at
such appraisement. This section was repealed by the
Customs Administrative Act of June 10, 1890, ch. 407,
§ 29, 26 Stat. 141, and was again repealed by act Sept. 21,
1922, ch. 356, title IV, § 642, 42 Stat. 989.
R.S. § 2946 related to the ascertainment of value at
ports where there were no appraisers, prior to repeal by
section 642 of the act of Sept. 21, 1922, ch. 356.
A prior provision similar to subdivision (b) was contained in act Oct. 3, 1913, ch. 16, § III, M, 38 Stat. 186, the
provisions of which were substitutes for those of the
Customs Administrative Act of June 10, 1890, ch. 407,
§ 13, 26 Stat. 136, as amended by the Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 99. Section III,
M, was repealed by act Sept. 21, 1922, ch. 356, title IV,
§ 643, 42 Stat. 989.

Page 193

§ 1501

TITLE 19—CUSTOMS DUTIES

An earlier provision on the subject was contained in
R.S. § 2929, prior to repeal by Customs Administrative
Act of June 10, 1890, ch. 407, § 29, 26 Stat. 141.
Somewhat similar to subdivision (d), R.S. § 2943 provided that one of the assistant appraisers at the port of
New York should be detailed for the supervision of examination of merchandise damaged on the voyage of
importation, and to make examinations and appraisals
and to report, etc. It was repealed, with R.S. § 2927,
which provided for appraisal of such goods, and other
sections, by the Customs Administrative Act of June
10, 1890, ch. 407, § 29, 26 Stat. 141, reenacted and designated as section 28 by the Payne-Aldrich Tariff Act of
Aug. 5, 1909, ch. 6, § 28, 36 Stat. 104.
AMENDMENTS
1993—Pub. L. 103–182, § 638(1), substituted ‘‘The Customs Service’’ for ‘‘The appropriate customs officer’’ in
introductory provisions.
Subd. (a). Pub. L. 103–182, § 638(2), substituted ‘‘fix the
final appraisement of’’ for ‘‘appraise’’.
Subd. (b). Pub. L. 103–182, § 638(3), substituted ‘‘fix the
final’’ for ‘‘ascertain the’’.
Subd. (c). Pub. L. 103–182, § 638(4), inserted ‘‘final’’
after ‘‘fix the’’ and ‘‘, taxes, and fees’’ after ‘‘duties’’ in
two places.
Subds. (d) and (e). Pub. L. 103–182, § 638(5), amended
subds. (d) and (e) generally. Prior to amendment, subds.
(d) and (e) read as follows:
‘‘(d) liquidate the entry of such merchandise; and
‘‘(e) give notice of such liquidation to the importer,
his consignee, or agent in such form and manner as the
Secretary shall prescribe in such regulations.’’
1979—Subd. (a). Pub. L. 96–39 substituted ‘‘by ascertaining or estimating the value thereof, under section
1401a of this title, by all reasonable ways and means in
his power, any statement of cost or costs of production
in any invoice, affidavit, declaration, or other document’’ for ‘‘in the unit of quantity in which the merchandise is usually bought and sold by ascertaining or
estimating the value thereof by all reasonable ways
and means in his power, any statement of cost or costs
of production in any invoice, affidavit, declaration, or
other document’’.
1970—Pub. L. 91–271 struck out ‘‘(a)’’ preceding first
sentence and, in such provisions, as so redesignated,
substituted provisions which set forth the customs
functions to be performed by the appropriate customs
officer for provisions which set forth the customs functions to be performed by the appraiser, and struck out
subds. (b) to (f), which allocated specific customs functions to appraisers, assistant and deputy appraisers,
and examiners, and authorized the designation of acting appraisers where necessary.
1956—Subd. (f). Act Aug. 2, 1956, struck out ‘‘take the
oath,’’ before ‘‘perform all the duties’’ in second sentence, and struck out comma after ‘‘perform all duties’’.
EFFECTIVE DATE OF 1979 AMENDMENT
Amendment by Pub. L. 96–39 effective July 1, 1980, see
section 204(a) of Pub. L. 96–39, set out as a note under
section 1401a of this title.
EFFECTIVE DATE OF 1970 AMENDMENT
Pub. L. 91–271, title II, § 203, June 2, 1970, 84 Stat. 283,
provided that: ‘‘Titles II and III of this Act [see Short
Title of 1970 Amendment note set out under section 1654
of this title] shall take effect with respect to articles
entered, or withdrawn, from warehouse for consumption, on or after October 1, 1970, and such other articles
entered or withdrawn from warehouse for consumption
prior to such date, the appraisement of which has not
become final before October 1, 1970, and for which an
appeal for reappraisement has not been timely filed
with the Bureau of Customs [now the United States
Customs Service] before October 1, 1970, or with respect
to which a protest has not been disallowed in whole or
in part before October 1, 1970.’’

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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.
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.

§ 1501. Voluntary reliquidations by U.S. Customs
and Border Protection
A liquidation made in accordance with section
1500 or 1504 of this title or any reliquidation
thereof made in accordance with this section
may be reliquidated in any respect by U.S. Customs and Border Protection, notwithstanding
the filing of a protest, within ninety days from
the date of the original liquidation. Notice of
such reliquidation shall be given or transmitted
in the manner prescribed with respect to original liquidations under section 1500(e) of this
title.
(June 17, 1930, ch. 497, title IV, § 501, 46 Stat. 730;
June 25, 1938, ch. 679, § 16(b), 52 Stat. 1084; June
25, 1948, ch. 646, §§ 25, 39, 62 Stat. 990, 992; Aug. 8,
1953, ch. 397, § 18(c), 67 Stat. 517; Pub. L. 91–271,
title II, § 205, June 2, 1970, 84 Stat. 283; Pub. L.
103–182, title VI, § 639, Dec. 8, 1993, 107 Stat. 2203;
Pub. L. 108–429, title II, § 2107, Dec. 3, 2004, 118
Stat. 2598; Pub. L. 114–125, title IX, § 911, Feb. 24,
2016, 130 Stat. 240.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 501, 42
Stat. 966. That section was superseded by section 501 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
Prior provisions for appeals to reappraisement and
for a further appeal to be assigned to a board of general
appraisers, with further provisions as to the fee to be
paid, the proceedings on appeal, and the conclusiveness
of decisions, were contained in act Oct. 3, 1913, ch. 16,
§ III, M, 38 Stat. 186, prior to repeal by act Sept. 21, 1922,
ch. 356, title IV, § 643, 42 Stat. 989.
The provisions of section III, M, of the 1913 act, were
substituted for provisions of the same nature made by
the Customs Administrative Act of June 10, 1890, ch.
407, § 13, 26 Stat. 136, amended by the Payne-Aldrich
Tariff Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 99.
Provisions similar to some extent to those in section
13 of the Customs Administrative Act of 1890 were contained in R.S. §§ 2929, 2930, prior to repeal by section 29
of that Act.
R.S. § 2950 provided that the certificate of the appraiser should be deemed to be the appraisement. It
was superseded by the provisions relating to appraisers

§ 1502

TITLE 19—CUSTOMS DUTIES

made by the Customs Administrative Act of June 10,
1890, ch. 407, § 13, amended by the Payne-Aldrich Tariff
Act of Aug. 5, 1909, ch. 6, § 28, and the Underwood Tariff
Act of Oct. 3, 1913, ch. 16, § III, M, 38 Stat. 186, and was
repealed by act Sept. 21, 1922, ch. 356, title IV, § 642, 42
Stat. 989.
AMENDMENTS
2016—Pub. L. 114–125, in section catchline, substituted
‘‘U.S. Customs and Border Protection’’ for ‘‘the Customs Service’’ and, in text, substituted ‘‘U.S. Customs
and Border Protection’’ for ‘‘the Customs Service’’ and
‘‘of the original liquidation’’ for ‘‘on which notice of
the original liquidation is given or transmitted to the
importer, his consignee or agent’’.
2004—Pub. L. 108–429 inserted ‘‘or 1504’’ after ‘‘section
1500’’ in first sentence.
1993—Pub. L. 103–182, in section catchline, inserted
‘‘by the Customs Service’’ after ‘‘reliquidations’’ and,
in text, substituted ‘‘the Customs Service’’ for ‘‘the appropriate customs officer on his own initiative’’ and inserted ‘‘or transmitted’’ after ‘‘given’’ in two places.
1970—Pub. L. 91–271 amended section generally, substituting provisions authorizing a reliquidation in any
respect by the appropriate customs officer on his own
initiative for a liquidation made in accordance with
section 1500 of this title or any reliquidation thereof
made in accordance with this section for provisions setting forth the procedure for an appeal for a reappraisement by the collector or the consignee.
1953—Subsec. (a). Act. Aug. 8, 1953, inserted cl. (3) and
‘‘including all determinations entering into the same,’’
in second sentence, and struck out third sentence
which provided that ‘‘No such appeal filed by the consignee or his agent shall be deemed valid, unless he has
complied with all the provisions of this chapter relating to the entry and appraisement of such merchandise’’.
1948—Subsec. (a). Act June 25, 1948, struck out fourth
sentence and substituted new fourth sentence, and repealed the fifth, sixth, seventh, and eighth sentences
dealing
with
review
by
Customs
Court
of
Reappraisements of this material. See section 1582 of
Title 28, Judiciary and Judicial Procedure.
Subsecs. (b) and (c), relating to practice and procedure in Customs Court, were repealed by Act June 25,
1948. See sections 2631 to 2637 of Title 28, Judiciary and
Judicial Procedure.
1938—Act June 25, 1938, designated paragraphs as subsecs. (a) and (b) and added subsec. (c).
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 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 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 1948 AMENDMENT
Act June 25, 1948, ch. 646, § 38, 62 Stat. 992, provided
that the amendment made by that act is effective Sept.
1, 1948.

Page 194

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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.
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.

§ 1502. Regulations for appraisement and classification
(a) Powers of Secretary of the Treasury
The Secretary of the Treasury shall establish
and promulgate such rules and regulations not
inconsistent with the law (including regulations
establishing procedures for the issuance of binding rulings prior to the entry of the merchandise
concerned), and may disseminate such information as may be necessary to secure a just, impartial, and uniform appraisement of imported
merchandise and the classification and assessment of duties thereon at the various ports of
entry. The Secretary may direct any customs
officer to go from one port of entry to another
for the purpose of appraising or classifying or
assisting in appraising or classifying merchandise imported at any port, and may direct any
customs officer at any port to review entries of
merchandise filed at any other port.
(b) Duties of customs officers
It shall be the duty of all officers of the customs to execute and carry into effect all instructions of the Secretary of the Treasury relative to the execution of the revenue laws; and
in case any difficulty arises as to the true construction or meaning of any part of the revenue
laws, the decision of the Secretary shall be binding upon all officers of the customs.
(June 17, 1930, ch. 497, title IV, § 502, 46 Stat. 731;
Pub. L. 91–271, title III, § 301(l), June 2, 1970, 84
Stat. 289; Pub. L. 96–417, title VI, § 601(3), Oct. 10,
1980, 94 Stat. 1744; Pub. L. 100–449, title IV,
§ 403(a), Sept. 28, 1988, 102 Stat. 1884; Pub. L.
103–182, title IV, § 412(a), title VI, § 640, Dec. 8,
1993, 107 Stat. 2146, 2203.)

EFFECTIVE DATE OF 1938 AMENDMENT

AMENDMENT OF SECTION
For termination of amendment by section
501(c) of Pub. L. 100–449, see Effective and Termination Dates of 1988 Amendment note below.

Amendment by act June 25, 1938, effective on thirtieth day following June 25, 1938, except as otherwise specially provided, see section 37 of act June 25, 1938, set
out as a note under section 1401 of this title.

Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 502, 42

PRIOR PROVISIONS

Page 195

TITLE 19—CUSTOMS DUTIES

Stat. 967. That section was superseded by section 502 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
A prior provision, authorizing the Secretary of the
Treasury to direct appraisers for any collection district, to attend in any other collection district, was
contained in R.S. § 2947. Prior provisions requiring the
Secretary to establish rules and regulations to secure a
just, faithful, and impartial appraisal, just and proper
entries, and to report such rules and regulations to the
next session of Congress, were contained in R.S. § 2949.
Both of these sections were repealed by act Sept. 21,
1922, ch. 356, title IV, § 642, 42 Stat. 989.
Provisions similar to those in subsec. (b) of this section, except that reversal or modification was permitted in concurrence with a judicial decision of a circuit or district court, instead of a final decision of the
Board of General Appraisers, were contained in act
Mar. 3, 1875, ch. 136, § 2, 18 Stat. 469, prior to repeal by
act Sept. 21, 1922, ch. 356, title IV, § 643, 42 Stat. 989.
Provisions almost identical with those in subsec. (c)
of this section were contained in R.S. § 2652, prior to repeal by act Sept. 21, 1922, ch. 356, title IV, § 642, 42 Stat.
989.
AMENDMENTS
1993—Subsec. (a). Pub. L. 103–182, § 640(1), inserted
‘‘(including regulations establishing procedures for the
issuance of binding rulings prior to the entry of the
merchandise concerned)’’ after ‘‘law’’, substituted
‘‘ports of entry. The Secretary’’ for ‘‘ports of entry,
and’’, inserted ‘‘or classifying’’ after ‘‘appraising’’ in
two places, and substituted ‘‘any port, and may direct
any customs officer at any port to review entries of
merchandise filed at any other port’’ for ‘‘such port’’.
Subsec. (b). Pub. L. 103–182, § 640(2), redesignated subsec. (c) as (b) and struck out former subsec. (b) which
read as follows: ‘‘No ruling or decision once made by
the Secretary of the Treasury, giving construction to
any law imposing customs duties, shall be reversed or
modified adversely to the United States, by the same or
a succeeding Secretary, except in concurrence with an
opinion of the Attorney General recommending the
same, a final decision of the United States Court of
International Trade, or a final decision of a binational
panel pursuant to article 1904 of the United States-Canada Free-Trade Agreement.’’
Pub. L. 103–182, § 412(a), which directed the insertion
of ‘‘the North American Free Trade Agreement or’’ before ‘‘the United States-Canada Free-Trade Agreement’’, could not be executed because the words ‘‘the
United States-Canada Free-Trade Agreement’’ did not
appear in subsec. (b) subsequent to amendment by Pub.
L. 103–182, § 640(2), effective Dec. 8, 1993. See above.
Subsec. (c). Pub. L. 103–182, § 640(2), redesignated subsec. (c) as (b).
1988—Subsec. (b). Pub. L. 100–449 temporarily substituted ‘‘a final decision of the United States Court of
International Trade, or a final decision of a binational
panel pursuant to article 1904 of the United States-Canada Free-Trade Agreement’’ for ‘‘or a final decision of
the United States Court of International Trade’’. See
Effective and Termination Dates of 1988 Amendment
note below.
1980—Subsec. (b). Pub. L. 96–417 redesignated the
United States Customs Court as the United States
Court of International Trade.
1970—Subsec. (a). Pub. L. 91–271 substituted ‘‘customs
officer’’ for ‘‘appraiser, deputy appraiser, assistant appraiser, or examiner of merchandise’’.
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by section 412(a) of Pub. L. 103–182 effective on the date the North American Free Trade Agreement enters into force with respect to the United
States [Jan. 1, 1994], but not applicable to any final determination described in section 1516a(a)(1)(B) or
(2)(B)(i), (ii), or (iii) of this title, notice of which is published in the Federal Register before such date, or to a

§ 1503

determination described in section 1516a(a)(2)(B)(vi) of
this title, notice of which is received by the Government of Canada or Mexico before such date, or to any
binational panel review under the United States-Canada Free-Trade Agreement, or to any extraordinary
challenge arising out of any such review, that was commenced before such date, see section 416 of Pub. L.
103–182, set out as an Effective Date note under section
3431 of this title.
Amendment by section 640 of Pub. L. 103–182 effective
Dec. 8, 1993, see section 692 of Pub. L. 103–182, set out as
a note under section 58c of this title.
EFFECTIVE AND TERMINATION DATES OF 1988
AMENDMENT
Amendment by Pub. L. 100–449 effective on date the
United States-Canada Free-Trade Agreement enters
into force (Jan. 1, 1989), and to cease to have effect on
date Agreement ceases to be in force, see section 501(a),
(c) of Pub. L. 100–449, set out in a note under section
2112 of this title.
EFFECTIVE DATE OF 1980 AMENDMENT
Amendment by Pub. L. 96–417 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 a note under section 251 of
Title 28, Judiciary and Judicial Procedure.
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 Secretary of the Treasury under subsec.
(a) of this section, insofar as subsec. (a) of this section
provides authority to issue regulations and disseminate
information and insofar as Secretary of the Treasury
had responsibility under sections 1303 and 1671 et seq. of
this title for functions transferred to Secretary of Commerce by section 5(a)(1)(C) of Reorg. Plan No. 3 of 1979,
transferred to Secretary of Commerce pursuant to
Reorg. Plan No. 3 of 1979, § 5(a)(1)(F), 44 F.R. 69275, 93
Stat. 1381, eff. Jan. 2, 1980, as provided by section
1–107(a) of Ex. Ord. No. 12188, Jan. 2, 1980, 45 F.R. 993, set
out as notes under section 2171 of this title, to be exercised in consultation with Secretary of the Treasury.
Functions of Secretary of the Treasury under subsec.
(b) of this section, with respect to functions transferred
to Secretary of Commerce in section 1303 and 1671 et
seq. of this title by section 5(a)(1)(C) of Reorg. Plan No.
3 of 1979, transferred to Secretary of Commerce pursuant to section 5(a)(1)(F) of Reorg. Plan No. 3 of 1979.
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.
EFFECT OF TERMINATION OF NAFTA COUNTRY STATUS
For provisions relating to effect of termination of
NAFTA country status on the provisions of sections 401
to 416 of Pub. L. 103–182, see section 3451 of this title.

§ 1503. Dutiable value
Except as provided in section 1520(c) 1 of this
title (relating to reliquidations on the basis of
authorized corrections of errors) or section 1562
of this title (relating to withdrawal from manip1 See

References in Text note below.

§ 1503a

TITLE 19—CUSTOMS DUTIES

ulating warehouses), the basis for the assessment of duties on imported merchandise subject
to ad valorem rates of duty or rates based upon
or regulated in any manner by the value of the
merchandise, shall be the appraised value determined upon liquidation, in accordance with section 1500 of this title or any adjustment thereof
made pursuant to section 1501 of this title. Provided, however, That if reliquidation is required
pursuant to a final judgment or order of the
United States Court of International Trade
which includes a reappraisement of imported
merchandise, the basis for such assessment shall
be the final appraised value determined by such
court.
(June 17, 1930, ch. 497, title IV, § 503, 46 Stat. 731;
Aug. 8, 1953, ch. 397, § 18(d), 67 Stat. 518; Pub. L.
91–271, title II, § 206, June 2, 1970, 84 Stat. 284;
Pub. L. 96–417, title VI, § 601(4), Oct. 10, 1980, 94
Stat. 1744.)
REFERENCES IN TEXT
Section 1520(c) of this title, referred to in text, was
repealed by Pub. L. 108–429, title II, § 2105, Dec. 3, 2004,
118 Stat. 2598.
PRIOR PROVISIONS
Provisions somewhat similar to those in subsecs. (a)
and (b) were contained in act Sept. 21, 1922, ch. 356, title
IV, § 503, 42 Stat. 967. Provisions similar to former subsec. (b) relating to entries pending reappraisement were
contained in act Sept. 21, 1922, ch. 356, title IV, § 489, 42
Stat. 962. Both of the acts of 1922 were in part superseded by act June 17, 1930, comprising this section, and
repealed by section 651(a)(1) of the 1930 act.
A provision for assessment of duty on merchandise of
different values when invoiced at an average price, was
contained in R.S. § 2910, prior to repeal by act Sept. 21,
1922, ch. 356, title IV, § 642, 42 Stat. 989.
AMENDMENTS
1980—Pub. L. 96–417 redesignated the United States
Customs Court as the United States Court of International Trade.
1970—Pub. L. 91–271 substituted provisions that, except as provided in section 1520(c) or 1562 of this title,
the basis for the assessment of duties on imported merchandise be the appraised value determined upon liquidation, in accordance with section 1500 of this title or
any adjustment thereof pursuant to section 1501 of this
title, and be the final appraised value where reliquidation is required pursuant to a final judgment or order
of the United States Customs Court, for provisions
that, except as provided in section 1562 of this title, the
basis for the assessment of duties on imported merchandise subject to ad valorem rates of duty be the
final appraised value, and provisions that for the purpose of determining the rate of duty assessed upon any
merchandise when the rate is based upon or regulated
in any manner by the value of the merchandise, the
final appraised value, except as provided in section 1562
of this title, be taken as the value of merchandise.
1953—Subsec. (a). Act Aug. 8, 1953, struck out ‘‘and in
subdivision (b) of this section’’ after reference to section 1562 of this title, ‘‘the entered value or’’ after
‘‘shall be’’, and ‘‘whichever is higher’’ at the end.
Subsecs. (b), (c). Act Aug. 8, 1953, redesignated subsec.
(c) as (b). Former subsec. (b), which related to entries
pending reappraisement, was repealed by act Aug. 8,
1953.
EFFECTIVE DATE OF 1980 AMENDMENT
Amendment by Pub. L. 96–417 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 a note under section 251 of
Title 28, Judiciary and Judicial Procedure.

Page 196

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 1953 AMENDMENT; SAVINGS
PROVISION
Amendment by act Aug. 8, 1953, effective on and after
the thirtieth day following Aug. 8, 1953, and savings
provision, see notes set out under section 1304 of this
title.

§ 1503a. Repealed. Aug. 8, 1953, ch. 397, § 18(e), 67
Stat. 518
Section, act July 12, 1932, ch. 473, 47 Stat. 657, related
to the construction of former subsection (b) of section
1503 of this title, which was omitted by section 18(d) of
act Aug. 8, 1953.
EFFECTIVE DATE OF REPEAL; SAVINGS PROVISION
Repeal effective on and after thirtieth day following
Aug. 8, 1953, and savings provision, see notes set out
under section 1304 of this title.

§ 1504. Limitation on liquidation
(a) Liquidation
(1) Entries for consumption
Unless an entry of merchandise for consumption is extended under subsection (b) of this
section or suspended as required by statute or
court order, except as provided in section
1675(a)(3) of this title, an entry of merchandise
for consumption not liquidated within 1 year
from—
(A) the date of entry of such merchandise,
(B) the date of the final withdrawal of all
such merchandise covered by a warehouse
entry,
(C) the date of withdrawal from warehouse
of such merchandise for consumption if, pursuant to regulations issued under section
1505(a) of this title, duties may be deposited
after the filing of any entry or withdrawal
from warehouse,
(D) if a reconciliation is filed, or should
have been filed, the date of the filing under
section 1484 of this title or the date the reconciliation should have been filed, whichever
is earlier; or
(E) 1 if a reconfigured entry is filed under
an import activity summary statement, the
date the import activity summary statement is filed or should have been filed,
whichever is earlier;
shall be deemed liquidated at the rate of duty,
value, quantity, and amount of duties asserted
by the importer of record. Notwithstanding
section 1500(e) of this title, notice of liquidation need not be given of an entry deemed liquidated.
(2) Entries or claims for drawback
(A) In general
Except as provided in subparagraph (B) or
(C), unless an entry or claim for drawback is
extended under subsection (b) or suspended
as required by statute or court order, an
entry or claim for drawback not liquidated
1 See

2004 Amendment notes below.

Page 197

§ 1504

TITLE 19—CUSTOMS DUTIES

within 1 year from the date of entry or claim
shall be deemed liquidated at the drawback
amount asserted by the claimant or claim.
Notwithstanding section 1500(e) of this title,
notice of liquidation need not be given of an
entry deemed liquidated.
(B) Unliquidated imports
An entry or claim for drawback whose designated or identified import entries have not
been liquidated and become final within the
1-year period described in subparagraph (A),
or within the 1-year period described in subparagraph (C), shall be deemed liquidated
upon the deposit of estimated duties on the
unliquidated imported merchandise, and
upon the filing with the Customs Service of
a written request for the liquidation of the
drawback entry or claim. Such a request
must include a waiver of any right to payment or refund under other provisions of
law. The Secretary of the Treasury shall prescribe any necessary regulations for the purpose of administering this subparagraph.
(C) Exception
An entry or claim for drawback filed before December 3, 2004, the liquidation of
which is not final as of December 3, 2004,
shall be deemed liquidated on the date that
is 1 year after December 3, 2004, at the drawback amount asserted by the claimant at the
time of the entry or claim.
(3) Payments or refunds
Payment or refund of duties owed pursuant
to paragraph (1) or (2) shall be made to the importer of record or drawback claimant, as the
case may be, not later than 90 days after liquidation.
(b) Extension
The Secretary of the Treasury may extend the
period in which to liquidate an entry if—
(1) the information needed for the proper appraisement or classification of the imported or
withdrawn merchandise, or for determining
the correct drawback amount, or for ensuring
compliance with applicable law, is not available to the Customs Service; or
(2) the importer of record or drawback
claimant, as the case may be, requests such
extension and shows good cause therefor.
The Secretary shall give notice of an extension
under this subsection to the importer of record
or drawback claimant, as the case may be, and
the surety of such importer of record or drawback claimant. Notice shall be in such form and
manner (which may include electronic transmittal) as the Secretary shall by regulation prescribe. Any entry the liquidation of which is extended under this subsection shall be treated as
having been liquidated at the rate of duty,
value, quantity, and amount of duty asserted by
the importer of record, or the drawback amount
asserted by the drawback claimant, at the expiration of 4 years from the applicable date specified in subsection (a).
(c) Notice of suspension
If the liquidation of any entry is suspended,
the Secretary shall by regulation require that

notice of the suspension be provided, in such
manner as the Secretary considers appropriate,
to the importer of record or drawback claimant,
as the case may be, and to any authorized agent
and surety of such importer of record or drawback claimant.
(d) Removal of suspension
Except as provided in section 1675(a)(3) of this
title, when a suspension required by statute or
court order is removed, the Customs Service
shall liquidate the entry, unless liquidation is
extended under subsection (b), within 6 months
after receiving notice of the removal from the
Department of Commerce, other agency, or a
court with jurisdiction over the entry. Any
entry (other than an entry with respect to which
liquidation has been extended under subsection
(b)) not liquidated by the Customs Service within 6 months after receiving such notice shall be
treated as having been liquidated at the rate of
duty, value, quantity, and amount of duty asserted by the importer of record or (in the case
of a drawback entry or claim) at the drawback
amount asserted by the drawback claimant.
(June 17, 1930, ch. 497, title IV, § 504, as added
Pub. L. 95–410, title II, § 209(a), Oct. 3, 1978, 92
Stat. 902; amended Pub. L. 98–573, title I, § 191(d),
Oct. 30, 1984, 98 Stat. 2971; Pub. L. 103–182, title
VI, § 641, Dec. 8, 1993, 107 Stat. 2204; Pub. L.
103–465, title II, § 220(c), Dec. 8, 1994, 108 Stat.
4865; Pub. L. 104–295, § 3(a)(7), Oct. 11, 1996, 110
Stat. 3516; Pub. L. 108–429, title I, § 1563(e), title
II, § 2102, Dec. 3, 2004, 118 Stat. 2585, 2597.)
PRIOR PROVISIONS
A prior section 1504, act June 17, 1930, ch. 497, title IV,
§ 504, 46 Stat. 732, related to duties on coverings and
containers, prior to repeal by Pub. L. 87–456, title III,
§ 301(a), May 24, 1962, 76 Stat. 75, effective, pursuant to
section 501(a) of Pub. L. 87–456, with respect to articles
entered, or withdrawn from warehouse, for consumption on or after Aug. 31, 1963.
AMENDMENTS
2004—Pub. L. 108–429, § 2102(2), struck out ‘‘at the time
of entry’’ after ‘‘duties asserted’’ in subsec. (a)(1) (concluding provisions), after ‘‘asserted by the claimant’’ in
subsec. (a)(2)(A), and after ‘‘of duty asserted’’ and
‘‘drawback amount asserted’’ in subsecs. (b) (concluding provisions) and (d).
Subsec. (a). Pub. L. 108–429, § 2102(1), which directed
striking ‘‘or’’ at end of par. (3), substituting ‘‘filed,
whichever is earlier; or’’ for ‘‘filed;’’ in par. (4), and
adding par. (5) after par. (4), was executed by striking
‘‘or’’ at end of par. (1)(C), substituting ‘‘filed, whichever
is earlier; or’’ for ‘‘filed,’’ in par. (1)(D), and adding the
text of par. (5) after par. (1)(D) and editorially redesignating it as par. (1)(E). Pub. L. 108–429, § 2102(1), was
technically incapable of execution subsequent to the
amendments by Pub. L. 108–429, § 1563(e)(1). See below.
Pub. L. 108–429, § 1563(e)(1), added subsec. (a) and
struck out heading and text of former subsec. (a). Text
read as follows: ‘‘Unless an entry is extended under subsection (b) of this section or suspended as required by
statute or court order, except as provided in section
1675(a)(3) of this title, an entry of merchandise not liquidated within one year from:
‘‘(1) the date of entry of such merchandise;
‘‘(2) the date of the final withdrawal of all such
merchandise covered by a warehouse entry;
‘‘(3) the date of withdrawal from warehouse of such
merchandise for consumption where, pursuant to regulations issued under section 1505(a) of this title, duties may be deposited after the filing of an entry or
withdrawal from warehouse; or

§ 1504

TITLE 19—CUSTOMS DUTIES

‘‘(4) if a reconciliation is filed, or should have been
filed, the date of the filing under section 1484 of this
title or the date the reconciliation should have been
filed;
shall be deemed liquidated at the rate of duty, value,
quantity, and amount of duties asserted at the time of
entry by the importer of record. Notwithstanding section 1500(e) of this title, notice of liquidation need not
be given of an entry deemed liquidated.’’
Subsec. (b). Pub. L. 108–429, § 1563(e)(1), added subsec.
(b) and struck out heading and text of former subsec.
(b). Text read as follows: ‘‘The Secretary may extend
the period in which to liquidate an entry if—
‘‘(1) the information needed for the proper appraisement or classification of the merchandise, or for insuring compliance with applicable law, is not available to the Customs Service; or
‘‘(2) the importer of record requests such extension
and shows good cause therefor.
The Secretary shall give notice of an extension under
this subsection to the importer of record and the surety
of such importer of record. Notice shall be in such form
and manner (which may include electronic transmittal)
as the Secretary shall by regulation prescribe. Any
entry the liquidation of which is extended under this
subsection shall be treated as having been liquidated at
the rate of duty, value, quantity, and amount of duty
asserted at the time of entry by the importer of record
at the expiration of 4 years from the applicable date
specified in subsection (a) of this section.’’
Subsec. (c). Pub. L. 108–429, § 1563(e)(2), inserted ‘‘or
drawback claimant, as the case may be,’’ after ‘‘to the
importer of record’’ and ‘‘or drawback claimant’’ after
‘‘of such importer of record’’.
Subsec. (d). Pub. L. 108–429, § 1563(e)(3), inserted ‘‘or
(in the case of a drawback entry or claim) at the drawback amount asserted at the time of entry by the drawback claimant’’ before period at end.
1996—Subsec. (d). Pub. L. 104–295 inserted ‘‘, unless
liquidation is extended under subsection (b),’’ after
‘‘shall liquidate the entry’’ in first sentence, and
‘‘(other than an entry with respect to which liquidation
has been extended under subsection (b))’’ after ‘‘Any
entry’’ in second sentence.
1994—Subsec. (a). Pub. L. 103–465, § 220(c)(1), inserted
‘‘except as provided in section 1675(a)(3) of this title,’’
before ‘‘an entry of merchandise not liquidated’’ in introductory provisions.
Subsec. (d). Pub. L. 103–465, § 220(c)(2), substituted
‘‘Except as provided in section 1675(a)(3) of this title,
when a suspension’’ for ‘‘When a suspension’’.
1993—Subsec. (a). Pub. L. 103–182, § 641(1)(A), substituted ‘‘Unless an entry is extended under subsection
(b) or suspended as required by statute or court order’’
for ‘‘Except as provided in subsection (b) of this section’’ in introductory provisions.
Subsec. (a)(4). Pub. L. 103–182, § 641(1)(B)–(D), added
par. (4).
Subsec. (b). Pub. L. 103–182, § 641(2), amended subsec.
(b) generally. Prior to amendment, subsec. (b) read as
follows: ‘‘The Secretary may extend the period in
which to liquidate an entry by giving notice of such extension to the importer of record in such form and
manner as the Secretary shall prescribe in regulations,
if—
‘‘(1) information needed for the proper appraisement or classification of the merchandise is not
available to the appropriate customs officer;
‘‘(2) liquidation is suspended as required by statute
or court order; or
‘‘(3) the importer of record requests such extension
and shows good cause therefor.’’
Subsec. (c). Pub. L. 103–182, § 641(2), amended subsec.
(c) generally. Prior to amendment, subsec. (c) read as
follows: ‘‘If the liquidation of any entry is suspended,
the Secretary shall, by regulation, require that notice
of such suspension be provided to the importer of
record concerned and to any authorized agent and surety of such importer of record.’’
Subsec. (d). Pub. L. 103–182, § 641(2), amended subsec.
(d) generally. Prior to amendment, subsec. (d) ‘‘Limita-

Page 198

tion’’ read as follows: ‘‘Any entry of merchandise not
liquidated at the expiration of four years from the applicable date specified in subsection (a) of this section,
shall be deemed liquidated at the rate of duty, value,
quantity, and amount of duty asserted at the time of
entry by the importer of record, unless liquidation continues to be suspended as required by statute or court
order. When such a suspension of liquidation is removed, the entry shall be liquidated within 90 days
therefrom.’’
1984—Subsec. (a). Pub. L. 98–573, § 191(d)(1), substituted ‘‘importer of record’’ for ‘‘importer, his consignee, or agent’’ in provisions following par. (3).
Subsec. (b). Pub. L. 98–573, § 191(d)(2), substituted ‘‘importer of record’’ for ‘‘importer, his consignee, or
agent’’ in provisions preceding par. (1), and substituted
‘‘importer of record’’ for ‘‘importer, consignee, or his
agent’’ in par. (3).
Subsec. (c). Pub. L. 98–573, § 191(d)(3), substituted ‘‘importer of record’’ for ‘‘importer or consignee’’ in two
places.
Subsec. (d). Pub. L. 98–573, § 191(d)(4), substituted ‘‘importer of record’’ for ‘‘importer, his consignee, or
agent’’.
EFFECTIVE DATE OF 2004 AMENDMENT
Pub. L. 108–429, title I, § 1563(g)(2), Dec. 3, 2004, 118
Stat. 2587, provided that: ‘‘The amendments made by
subsection (e) [amending this section] shall take effect
on the date of the enactment of this Act [Dec. 3, 2004],
and shall apply to—
‘‘(A) any entry of merchandise for consumption or
entry or claim for drawback filed on and after such
date of enactment; and
‘‘(B) any entry or claim for drawback filed before
such date of enactment if the liquidation of the entry
or claim is not final on such date of enactment.’’
Amendment by section 2102 of 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 1996 AMENDMENT
Amendment by Pub. L. 104–295 applicable as of Dec. 8,
1993, see section 3(b) of Pub. L. 104–295, set out as a note
under section 1321 of this title.
EFFECTIVE DATE OF 1994 AMENDMENT
Amendment by Pub. L. 103–465 effective, except as
otherwise provided, on the date on which the WTO
Agreement enters into force with respect to the United
States (Jan. 1, 1995), and applicable with respect to investigations, reviews, and inquiries initiated and petitions filed under specified provisions of this chapter
after such date, see section 291 of Pub. L. 103–465, set
out as a note under section 1671 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98–573 applicable with respect
to articles entered on or after 15th day after Oct. 30,
1984, see section 195(a) of Pub. L. 98–573, set out as a
note under section 1322 of this title.
EFFECTIVE DATE
Pub. L. 95–410, title II, § 209(b), Oct. 3, 1978, 92 Stat.
903, provided that: ‘‘The amendment made by this section [enacting this section] applies to the entry or
withdrawal of merchandise for consumption on or after
180 days after the enactment of this Act [Oct. 3, 1978].’’
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

Page 199

§ 1505

TITLE 19—CUSTOMS DUTIES

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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.

§ 1505. Payment of duties and fees
(a) Deposit of estimated duties and fees
Unless the entry is subject to a periodic payment referred to in this subsection or the merchandise is entered for warehouse or transportation, or under bond, the importer of record
shall deposit with the Customs Service at the
time of entry, or at such later time as the Secretary may prescribe by regulation (but not
later than 12 working days after entry or release) the amount of duties and fees estimated
to be payable on such merchandise. As soon as a
periodic payment module of the Automated
Commercial Environment is developed, but no
later than October 1, 2004, the Secretary shall
promulgate regulations, after testing the module, permitting a participating importer of
record to deposit estimated duties and fees for
entries of merchandise, other than merchandise
entered for warehouse, transportation, or under
bond, no later than the 15 working days following the month in which the merchandise is entered or released, whichever comes first.
(b) Collection or refund of duties, fees, and interest due upon liquidation or reliquidation
The Customs Service shall collect any increased or additional duties and fees due, together with interest thereon, or refund any excess moneys deposited, together with interest
thereon, as determined on a liquidation or reliquidation. Duties, fees, and interest determined to be due upon liquidation or reliquidation are due 30 days after issuance of the bill for
such payment. Refunds of excess moneys deposited, together with interest thereon, shall be
paid within 30 days of liquidation or reliquidation.
(c) Interest
Interest assessed due to an underpayment of
duties, fees, or interest shall accrue, at a rate
determined by the Secretary, from the date the
importer of record is required to deposit estimated duties, fees, and interest to the date of
liquidation or reliquidation of the applicable
entry or reconciliation. Interest on excess moneys deposited shall accrue, at a rate determined
by the Secretary, from the date the importer of
record deposits estimated duties, fees, and interest or, in a case in which a claim is made under
section 1520(d) of this title, from the date on
which such claim is made, to the date of liquidation or reliquidation of the applicable entry or
reconciliation. The Secretary may prescribe an
alternative mid-point interest accounting methodology, which may be employed by the importer, based upon aggregate data in lieu of accounting for such interest from each deposit
data provided in this subsection.
(d) Delinquency
If duties, fees, and interest determined to be
due or refunded are not paid in full within the

30-day period specified in subsection (b), any unpaid balance shall be considered delinquent and
bear interest by 30-day periods, at a rate determined by the Secretary, from the date of liquidation or reliquidation until the full balance
is paid. No interest shall accrue during the 30day period in which payment is actually made.
(June 17, 1930, ch. 497, title IV, § 505, 46 Stat. 732;
Pub. L. 91–271, title II, § 204(c), June 2, 1970, 84
Stat. 283; Pub. L. 95–410, title I, § 103, Oct. 3, 1978,
92 Stat. 889; Pub. L. 97–446, title II, § 201(e), Jan.
12, 1983, 96 Stat. 2350; Pub. L. 98–573, title II,
§ 210(a), Oct. 30, 1984, 98 Stat. 2977; Pub. L.
103–182, title VI, § 642(a), Dec. 8, 1993, 107 Stat.
2205; Pub. L. 104–295, § 2(a), Oct. 11, 1996, 110 Stat.
3515; Pub. L. 106–36, title II, § 2418(e), June 25,
1999, 113 Stat. 177; Pub. L. 106–476, title I, § 1451,
Nov. 9, 2000, 114 Stat. 2167; Pub. L. 107–210, div. A,
title III, § 383, Aug. 6, 2002, 116 Stat. 992; Pub. L.
108–429, title II, § 2004(c), Dec. 3, 2004, 118 Stat.
2592.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 504, 42
Stat. 967. That section was superseded by section 505 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
A prior provision that the collector or person acting
as such should ascertain, fix, and liquidate the rate and
amount of duties, and the dutiable costs and charges,
was contained in act Oct. 3, 1913, ch. 16, § III, M, 38 Stat.
186, the provisions of which were substituted for provisions of the same nature contained in the Customs Administrative Act of June 10, 1890, ch. 407, § 13, 26 Stat.
136, as amended by the Payne-Aldrich Tariff Act of
Aug. 5, 1909, ch. 6, § 28, 36 Stat. 99.
AMENDMENTS
2004—Subsec. (a). Pub. L. 108–429, in first sentence, inserted ‘‘referred to in this subsection’’ after ‘‘subject to
a periodic payment’’ and substituted ‘‘12 working days’’
for ‘‘10 working days’’ and, in second sentence, substituted ‘‘the Secretary shall promulgate regulations,
after testing the module, permitting a participating
importer of record to deposit estimated duties and fees
for entries of merchandise, other than merchandise entered for warehouse, transportation, or under bond, no
later than the 15 working days following the month in
which the merchandise is entered or released, whichever comes first’’ for ‘‘a participating importer of
record, or the importer’s filer, may deposit estimated
duties and fees for entries of merchandise no later than
the 15th day of the month following the month in which
the merchandise is entered or released, whichever
comes first’’.
2002—Subsec. (a). Pub. L. 107–210 amended heading
and text of subsec. (a) generally. Prior to amendment,
text read as follows: ‘‘Unless merchandise is entered for
warehouse or transportation, or under bond, the importer of record shall deposit with the Customs Service
at the time of making entry, or at such later time as
the Secretary may prescribe by regulation, the amount
of duties and fees estimated to be payable thereon.
Such regulations may provide that estimated duties
and fees shall be deposited before or at the time an import activity summary statement is filed. If an import
activity summary statement is filed, the estimated duties and fees shall be deposited together with interest,
at a rate determined by the Secretary, accruing from
the first date of the month the statement is required to
be filed until the date such statement is actually
filed.’’
2000—Subsec. (c). Pub. L. 106–476 substituted ‘‘The
Secretary may prescribe’’ for ‘‘For the period beginning
on October 1, 1998, and ending on the date on which the

§ 1506

TITLE 19—CUSTOMS DUTIES

‘Revised National Customs Automation Test Regarding
Reconciliation’ of the Customs Service is terminated,
or October 1, 2000, whichever occurs earlier, the Secretary may prescribe’’ in last sentence.
1999—Subsec. (c). Pub. L. 106–36 inserted at end ‘‘For
the period beginning on October 1, 1998, and ending on
the date on which the ‘Revised National Customs Automation Test Regarding Reconciliation’ of the Customs
Service is terminated, or October 1, 2000, whichever occurs earlier, the Secretary may prescribe an alternative mid-point interest accounting methodology,
which may be employed by the importer, based upon
aggregate data in lieu of accounting for such interest
from each deposit data provided in this subsection.’’
1996—Subsec. (c). Pub. L. 104–295 inserted ‘‘or, in a
case in which a claim is made under section 1520(d) of
this title, from the date on which such claim is made,’’
after ‘‘deposits estimated duties, fees, and interest’’.
1993—Pub. L. 103–182 amended section generally, substituting provisions relating to deposit, collection or
refund of duties, fees, and interest for provisions relating to deposit, collection, or refund of duties and interest.
1984—Subsec. (c). Pub. L. 98–573 added subsec. (c).
1983—Subsec. (a). Pub. L. 97–446 substituted ‘‘importer
of record’’ for ‘‘consignee’’ before ‘‘shall deposit’’.
1978—Subsec. (a). Pub. L. 95–410 authorized deposit of
estimated duties to be made as prescribed by regulations after time of making entry but not later than
thirty days after date of entry.
1970—Pub. L. 91–271 reorganized existing provisions
into subsecs. (a) and (b), and struck out provisions authorizing receipt by a collector of various reports and
the performance of certain functions in connection
with the liquidation of an entry.
EFFECTIVE DATE OF 2002 AMENDMENT
Amendment by Pub. L. 107–210 applicable to petitions
for certification filed under part 2 or 3 of subchapter II
of chapter 12 of this title on or after the date that is 90
days after Aug. 6, 2002, except as otherwise provided,
see section 151 of Pub. L. 107–210, set out as a note preceding section 2271 of this title.
EFFECTIVE DATE OF 2000 AMENDMENT
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.
EFFECTIVE DATE OF 1999 AMENDMENT
Amendment by Pub. L. 106–36 effective 30 days after
June 25, 1999, see section 2418(f) of Pub. L. 106–36, set
out as a note under section 58c of this title.
EFFECTIVE DATE OF 1996 AMENDMENT
Pub. L. 104–295, § 2(b), Oct. 11, 1996, 110 Stat. 3515, provided that: ‘‘The amendment made by subsection (a)
[amending this section] shall apply to claims made pursuant to section 520(d) of the Tariff Act of 1930 (19
U.S.C. 1520(d)) on or after June 7, 1996.’’
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98–573 effective on 30th day
after Oct. 30, 1984, see section 214(c)(5)(A) of Pub. L.
98–573, set out as a note under section 1304 of this title.
EFFECTIVE DATE OF 1983 AMENDMENT
Amendment by Pub. L. 97–446 applicable 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
a note under section 1484 of this title.
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.

Page 200

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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.

§ 1506. Allowance for abandonment and damage
Allowance shall be made in the estimation and
liquidation of duties under regulations prescribed by the Secretary of the Treasury in the
following cases:
(1) Abandonment within thirty days
Where the importer abandons to the United
States, within thirty days after entry in the
case of merchandise released without an examination, or within thirty days after the release
in the case of merchandise sent to the Customs Service for examination, any imported
merchandise representing 5 per centum or
more of the total value of all the merchandise
of the same class or kind entered in the invoice or entry in which the item appears, and
delivers, within the applicable thirty-day period, the portion so abandoned to such place as
the Customs Service directs unless the Customs Service is satisfied that the merchandise
is so far destroyed as to be nondeliverable;
(2) Perishable merchandise, condemned
Where fruit or other perishable merchandise
has been condemned at the port of entry, within ten days after landing, by the health officers or other legally constituted authorities,
and the consignee, within five days after such
condemnation, files, electronically or otherwise, with the Customs Service notice thereof,
an invoiced description and the location thereof, and the name of the vessel or vehicle in
which imported.
(June 17, 1930, ch. 497, title IV, § 506, 46 Stat. 732;
Pub. L. 91–271, title III, § 301(m), June 2, 1970, 84
Stat. 289; Pub. L. 103–182, title VI, § 643, Dec. 8,
1993, 107 Stat. 2205.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Oct. 3, 1913, ch. 16, § III, X, 38 Stat. 190, reenacting the provisions of the Customs Administrative
Act of June 10, 1890, ch. 407, § 23, 26 Stat. 140, as amended by Act May 17, 1898, ch. 341, 30 Stat. 417, and further
amended by the Payne-Aldrich Tariff Act of Aug. 5,
1909, ch. 6, § 28, 36 Stat. 103. Section III of the 1913 act
was superseded by act Sept. 21, 1922, ch. 356, title IV,
§ 505, 42 Stat. 967, and repealed by section 643 thereof.
Section 505 of the 1922 act was superseded by section 506
of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act.
R.S. § 2927 provided for the appraisal of articles damaged during the voyage, and for the allowances for such
damages in estimating duties, prior to repeal by the
Customs Administrative Act of June 10, 1890, ch. 407,
§ 29, 26 Stat. 141.

Page 201

§ 1508

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R.S. § 2928, providing for appraisement of merchandise
taken from any wreck and of damages sustained during
the course of the voyage, was superseded by the provisions of the Customs Administrative Act of June 10,
1890, ch. 407, § 23, 26 Stat. 140, and repealed by act Sept.
21, 1922, ch. 356, title IV, § 642, 42 Stat. 989.
AMENDMENTS
1993—Par. (1). Pub. L. 103–182, § 643(1), (2), substituted
‘‘merchandise released without an examination’’ for
‘‘merchandise not sent to the appraiser’s stores for examination’’, struck out ‘‘of the examination packages
or quantities of merchandise’’ after ‘‘thirty days after
the release’’, substituted ‘‘merchandise sent to the Customs Service’’ for ‘‘merchandise sent to the appraiser’s
stores’’, inserted ‘‘or entry’’ after ‘‘invoice’’, and substituted ‘‘such place as the Customs Service’’ for ‘‘such
place as the appropriate customs officer’’ and ‘‘unless
the Customs Service’’ for ‘‘unless such customs officer’’.
Par. (2). Pub. L. 103–182, § 643(1), (3), inserted
‘‘, electronically or otherwise,’’ after ‘‘files’’ and substituted ‘‘the Customs Service notice’’ for ‘‘the appropriate customs officer written notice’’.
1970—Par. (1). Pub. L. 91–271, § 301(m)(1), substituted
references to appropriate customs officer or such customs officer for references to collector wherever appearing.
Par. (2). Pub. L. 91–271, § 301(m)(2), substituted reference to appropriate customs officer for reference to
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
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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.

§ 1507. Tare and draft
(a) In general
The Secretary of the Treasury is authorized to
prescribe and issue regulations for the ascertainment of tare upon imported merchandise,
including the establishment of reasonable and
just schedule tares therefor, but (except as
otherwise provided in this section) there shall
not be any allowance for draft or for impurities,
other than excessive moisture and impurities
not usually found in or upon such or similar
merchandise.
(b) Crude oil and petroleum products
In ascertaining tare on imports of crude oil,
and on imports of petroleum products, allowance shall be made for all detectable moisture
and impurities present in, or upon, the imported
crude oil or petroleum products.
(June 17, 1930, ch. 497, title IV, § 507, 46 Stat. 732;
Pub. L. 100–418, title I, § 1902(a), Aug. 23, 1988, 102
Stat. 1312.)

PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 506, 42
Stat. 968. That section was superseded by section 507 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
A prior provision relative to the allowance of tare,
prohibiting any allowance for draught, was contained
in R.S. § 2898, prior to repeal by act Sept. 21, 1922, ch.
356, title IV, § 642, 42 Stat. 989.
AMENDMENTS
1988—Pub. L. 100–418 designated existing provision as
subsec. (a), substituted ‘‘(except as otherwise provided
in this section) there shall not be’’ for ‘‘in no case shall
there be’’, and added subsec. (b).
EFFECTIVE DATE OF 1988 AMENDMENT
Pub. L. 100–418, title I, § 1902(b), Aug. 23, 1988, 102 Stat.
1313, as amended by Pub. L. 100–647, title IX,
§ 9001(a)(18), Nov. 10, 1988, 102 Stat. 3808, provided that:
‘‘The amendment made by this section [amending this
section] shall apply with respect to articles entered, or
withdrawn from warehouse for consumption, after October 1, 1988.’’

§ 1508. Recordkeeping
(a) Requirements
Any—
(1) owner, importer, consignee, importer of
record, entry filer, or other party who—
(A) imports merchandise into the customs
territory of the United States, files a drawback claim, or transports or stores merchandise carried or held under bond, or
(B) knowingly causes the importation or
transportation or storage of merchandise
carried or held under bond into or from the
customs territory of the United States;
(2) agent of any party described in paragraph
(1); or
(3) person whose activities require the filing
of a declaration or entry, or both;
shall make, keep, and render for examination
and inspection records (which for purposes of
this section include, but are not limited to,
statements, declarations, documents and electronically generated or machine readable data)
which—
(A) pertain to any such activity, or to the
information contained in the records required
by this chapter in connection with any such
activity; and
(B) are normally kept in the ordinary course
of business.
(b) Exportations to NAFTA countries
(1) Definitions
As used in this subsection—
(A) The term ‘‘associated records’’ means,
in regard to an exported good under paragraph (2), records associated with—
(i) the purchase of, cost of, value of, and
payment for, the good;
(ii) the purchase of, cost of, value of, and
payment for, all material, including indirect materials, used in the production of
the good; and
(iii) the production of the good.
For purposes of this subparagraph, the terms
‘‘indirect material’’, ‘‘material’’, ‘‘pref-

§ 1508

TITLE 19—CUSTOMS DUTIES

erential tariff treatment’’, ‘‘used’’, and
‘‘value’’ have the respective meanings given
them in articles 415 and 514 of the North
American Free Trade Agreement.
(B) The term ‘‘NAFTA Certificate of Origin’’ means the certification, established
under article 501 of the North American Free
Trade Agreement, that a good qualifies as an
originating good under such Agreement.
(2) Exports to NAFTA countries
(A) In general
Any person who completes and signs a
NAFTA Certificate of Origin for a good for
which preferential treatment under the
North American Free Trade Agreement is
claimed shall make, keep, and render for examination and inspection all records relating to the origin of the good (including the
Certificate or copies thereof) and the associated records.
(B) Claims for certain waivers, reductions, or
refunds of duties or for credit against
bonds
(i) In general
Any person that claims with respect to
an article—
(I) a waiver or reduction of duty under
the eleventh paragraph of section 1311 of
this title, section 1312(b)(1) or (4) of this
title, section 1562(2) of this title, or the
proviso preceding the last proviso to section 81c(a) of this title;
(II) a credit against a bond under section 1312(d) of this title; or
(III) a refund, waiver, or reduction of
duty under section 1313(n)(2) or (o)(1) of
this title;
must disclose to the Customs Service the
information described in clause (ii).
(ii) Information required
Within 30 days after making a claim described in clause (i) with respect to an article, the person making the claim must
disclose to the Customs Service whether
that person has prepared, or has knowledge that another person has prepared, a
NAFTA Certificate of Origin for the article. If after such 30-day period the person
making the claim either—
(I) prepares a NAFTA Certificate of Origin for the article; or
(II) learns of the existence of such a
Certificate for the article;
that person, within 30 days after the occurrence described in subclause (I) or (II),
must disclose the occurrence to the Customs Service.
(iii) Action on claim
If the Customs Service determines that a
NAFTA Certificate of Origin has been prepared with respect to an article for which
a claim described in clause (i) is made, the
Customs Service may make such adjustments regarding the previous customs
treatment of the article as may be warranted.
(3) Exports under the Canadian agreement
Any person who exports, or who knowingly
causes to be exported, any merchandise to

Page 202

Canada during such time as the United StatesCanada Free-Trade Agreement is in force with
respect to, and the United States applies that
Agreement to, Canada shall make, keep, and
render for examination and inspection such
records (including certifications of origin or
copies thereof) which pertain to the exportations.
(c) Period of time
The records required by subsections (a) and (b)
shall be kept for such periods of time as the Secretary shall prescribe; except that—
(1) no period of time for the retention of the
records required under subsection (a) or (b)(3)
may exceed 5 years from the date of entry, filing of a reconciliation, or exportation, as appropriate;
(2) the period of time for the retention of the
records required under subsection (b)(2) of this
section shall be at least 5 years from the date
of signature of the NAFTA Certificate of Origin; and
(3) records for any drawback claim shall be
kept until the 3rd anniversary of the date of
liquidation of the claim.
(d) Limitation
For the purposes of this section and section
1509 of this title, a person ordering merchandise
from an importer in a domestic transaction does
not knowingly cause merchandise to be imported unless—
(1) the terms and conditions of the importation are controlled by the person placing the
order; or
(2) technical data, molds, equipment, other
production assistance, material, components,
or parts are furnished by the person placing
the order with knowledge that they will be
used in the manufacture or production of the
imported merchandise.
(e) Subsection (b) penalties
(1) Relating to NAFTA exports
Any person who fails to retain records required by paragraph (2) of subsection (b) or the
regulations issued to implement that paragraph shall be liable for—
(A) a civil penalty not to exceed $10,000; or
(B) the general recordkeeping penalty that
applies under the customs laws;
whichever penalty is higher.
(2) Relating to Canadian agreement exports
Any person who fails to retain the records
required by paragraph (3) of subsection (b) or
the regulations issued to implement that paragraph shall be liable for a civil penalty not to
exceed $10,000.
(f) Certificates of Origin for goods exported
under the United States-Chile Free Trade
Agreement
(1) Definitions
In this subsection:
(A) Records and supporting documents
The term ‘‘records and supporting documents’’ means, with respect to an exported
good under paragraph (2), records and documents related to the origin of the good, including—

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(i) the purchase, cost, and value of, and
payment for, the good;
(ii) if applicable, the purchase, cost, and
value of, and payment for, all materials,
including recovered goods, used in the production of the good; and
(iii) if applicable, the production of the
good in the form in which it was exported.
(B) Chile FTA Certificate of Origin
The term ‘‘Chile FTA Certificate of Origin’’ means the certification, established
under article 4.13 of the United States-Chile
Free Trade Agreement, that a good qualifies
as an originating good under such Agreement.
(2) Exports to Chile
Any person who completes and issues a Chile
FTA Certificate of Origin for a good exported
from the United States shall make, keep, and,
pursuant to rules and regulations promulgated
by the Secretary of the Treasury, render for
examination and inspection all records and
supporting documents related to the origin of
the good (including the Certificate or copies
thereof).
(3) Retention period
Records and supporting documents shall be
kept by the person who issued a Chile FTA
Certificate of Origin for at least 5 years after
the date on which the certificate was issued.
(g) Certifications of origin for goods exported
under the Dominican Republic-Central
America-United States Free Trade Agreement
(1) Definitions
In this subsection:
(A) Records and supporting documents
The term ‘‘records and supporting documents’’ means, with respect to an exported
good under paragraph (2), records and documents related to the origin of the good, including—
(i) the purchase, cost, and value of, and
payment for, the good;
(ii) the purchase, cost, and value of, and
payment for, all materials, including indirect materials, used in the production of
the good; and
(iii) the production of the good in the
form in which it was exported.
(B) CAFTA–DR certification of origin
The term ‘‘CAFTA–DR certification of origin’’ means the certification established
under article 4.16 of the Dominican Republic-Central America-United States Free
Trade Agreement that a good qualifies as an
originating good under such Agreement.
(2) Exports to CAFTA–DR countries
Any person who completes and issues a
CAFTA–DR certification of origin for a good
exported from the United States shall make,
keep, and, pursuant to rules and regulations
promulgated by the Secretary of the Treasury,
render for examination and inspection all
records and supporting documents related to
the origin of the good (including the certification or copies thereof).

§ 1508

(3) Retention period
Records and supporting documents shall be
kept by the person who issued a CAFTA–DR
certification of origin for at least 5 years after
the date on which the certification was issued.
(h) Certifications of origin for goods exported
under the United States-Peru Trade Promotion Agreement
(1) Definitions
In this subsection:
(A) Records and supporting documents
The term ‘‘records and supporting documents’’ means, with respect to an exported
good under paragraph (2), records and documents related to the origin of the good, including—
(i) the purchase, cost, and value of, and
payment for, the good;
(ii) the purchase, cost, and value of, and
payment for, all materials, including indirect materials, used in the production of
the good; and
(iii) the production of the good in the
form in which it was exported.
(B) PTPA certification of origin
The term ‘‘PTPA certification of origin’’
means the certification established under article 4.15 of the United States-Peru Trade
Promotion Agreement that a good qualifies
as an originating good under such Agreement.
(2) Exports to Peru
Any person who completes and issues a
PTPA certification of origin for a good exported from the United States shall make,
keep, and, pursuant to rules and regulations
promulgated by the Secretary of the Treasury,
render for examination and inspection all
records and supporting documents related to
the origin of the good (including the certification or copies thereof).
(3) Retention period
The person who issues a PTPA certification
of origin shall keep the records and supporting
documents relating to that certification of origin for a period of at least 5 years after the
date on which the certification is issued.
(i) Certifications of origin for goods exported
under the United States–Korea Free Trade
Agreement
(1) Definitions
In this subsection:
(A) Records and supporting documents
The term ‘‘records and supporting documents’’ means, with respect to an exported
good under paragraph (2), records and documents related to the origin of the good, including—
(i) the purchase, cost, and value of, and
payment for, the good;
(ii) the purchase, cost, and value of, and
payment for, all materials, including indirect materials, used in the production of
the good; and
(iii) the production of the good in the
form in which it was exported.

§ 1508

TITLE 19—CUSTOMS DUTIES

(B) KFTA certification of origin
The term ‘‘KFTA certification of origin’’
means the certification established under article 6.15 of the United States–Korea Free
Trade Agreement that a good qualifies as an
originating good under such Agreement.
(2) Exports to Korea
Any person who completes and issues a
KFTA certification of origin for a good exported from the United States shall make,
keep, and, pursuant to rules and regulations
promulgated by the Secretary of the Treasury,
render for examination and inspection all
records and supporting documents related to
the origin of the good (including the certification or copies thereof).
(3) Retention period
The person who issues a KFTA certification
of origin shall keep the records and supporting
documents relating to that certification of origin for a period of at least 5 years after the
date on which the certification is issued.
(j) Certifications of origin for goods exported
under the United States–Colombia Trade
Promotion Agreement
(1) Definitions
In this subsection:
(A) Records and supporting documents
The term ‘‘records and supporting documents’’ means, with respect to an exported
good under paragraph (2), records and documents related to the origin of the good, including—
(i) the purchase, cost, and value of, and
payment for, the good;
(ii) the purchase, cost, and value of, and
payment for, all materials, including indirect materials, used in the production of
the good; and
(iii) the production of the good in the
form in which it was exported.
(B) CTPA certification of origin
The term ‘‘CTPA certification of origin’’
means the certification established under article 4.15 of the United States–Colombia
Trade Promotion Agreement that a good
qualifies as an originating good under such
Agreement.
(2) Exports to Colombia
Any person who completes and issues a
CTPA certification of origin for a good exported from the United States shall make,
keep, and, pursuant to rules and regulations
promulgated by the Secretary of the Treasury,
render for examination and inspection all
records and supporting documents related to
the origin of the good (including the certification or copies thereof).
(3) Retention period
The person who issues a CTPA certification
of origin shall keep the records and supporting
documents relating to that certification of origin for a period of at least 5 years after the
date on which the certification is issued.

Page 204

(k) Certifications of origin for goods exported
under the United States–Panama Trade Promotion Agreement
(1) Definitions
In this subsection:
(A) Records and supporting documents
The term ‘‘records and supporting documents’’ means, with respect to an exported
good under paragraph (2), records and documents related to the origin of the good, including—
(i) the purchase, cost, and value of, and
payment for, the good;
(ii) the purchase, cost, and value of, and
payment for, all materials, including indirect materials, used in the production of
the good; and
(iii) the production of the good in the
form in which it was exported.
(B) Panama TPA certification of origin
The term ‘‘Panama TPA certification of
origin’’ means the certification established
under
article
4.15
of
the
United
States–Panama Trade Promotion Agreement
that a good qualifies as an originating good
under such Agreement.
(2) Exports to Panama
Any person who completes and issues a Panama TPA certification of origin for a good exported from the United States shall make,
keep, and, pursuant to rules and regulations
promulgated by the Secretary of the Treasury,
render for examination and inspection all
records and supporting documents related to
the origin of the good (including the certification or copies thereof).
(3) Retention period
The person who issues a Panama TPA certification of origin shall keep the records and
supporting documents relating to that certification of origin for a period of at least 5 years
after the date on which the certification is issued.
(l) Penalties
Any person who fails to retain records and
supporting documents required by subsection (f),
(g), (h), (i), (j), or (k) or the regulations issued to
implement any such subsection shall be liable
for the greater of—
(1) a civil penalty not to exceed $10,000; or
(2) the general record keeping penalty that
applies under the customs laws of the United
States.
(June 17, 1930, ch. 497, title IV, § 508, as added
Pub. L. 95–410, title I, § 104, Oct. 3, 1978, 92 Stat.
889; amended Pub. L. 100–449, title II, § 205(b),
Sept. 28, 1988, 102 Stat. 1864; Pub. L. 103–182, title
II, § 205(a), title VI, § 614, Dec. 8, 1993, 107 Stat.
2093, 2174; Pub. L. 104–295, § 3(a)(6)(B), Oct. 11,
1996, 110 Stat. 3515; Pub. L. 108–77, title II, §§ 207,
209, Sept. 3, 2003, 117 Stat. 931, 933; Pub. L. 109–53,
title II, § 208, Aug. 2, 2005, 119 Stat. 485; Pub. L.
110–138, title II, § 207, Dec. 14, 2007, 121 Stat. 1476;
Pub. L. 112–41, title II, § 206, Oct. 21, 2011, 125
Stat. 449; Pub. L. 112–42, title II, § 207, Oct. 21,
2011, 125 Stat. 484; Pub. L. 112–43, title II, § 207,
Oct. 21, 2011, 125 Stat. 520; Pub. L. 114–125, title
IX, § 906(o), Feb. 24, 2016, 130 Stat. 233.)

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TITLE 19—CUSTOMS DUTIES

AMENDMENT OF SECTION
For termination of amendment by section
107(c) of Pub. L. 112–43, see Effective and Termination Dates of 2011 Amendment note below.
For termination of amendment by section
107(c) of Pub. L. 112–42, see Effective and Termination Dates of 2011 Amendment note below.
For termination of amendment by section
107(c) of Pub. L. 112–41, see Effective and Termination Dates of 2011 Amendment note below.
For termination of amendment by section
107(c) of Pub. L. 110–138, see Effective and Termination Dates of 2007 Amendment note below.
For termination of amendment by section
107(d) of Pub. L. 109–53, see Effective and Termination Dates of 2005 Amendment note below.
For termination of amendment by section
107(c) of Pub. L. 108–77, see Effective and Termination Dates of 2003 Amendment note below.
For termination of amendment by section
501(c) of Pub. L. 100–449, see Effective and Termination Dates of 1988 Amendment note below.
PRIOR PROVISIONS
A prior section 1508, acts June 17, 1930, ch. 497, title
IV, § 508, 46 Stat. 732; Aug. 8, 1953, ch. 397, § 19, 67 Stat.
518, related to commingling of goods, prior to repeal by
Pub. L. 87–456, title III, § 301(a), May 24, 1962, 76 Stat. 75,
effective, pursuant to section 501(a) of Pub. L. 87–456,
with respect to articles entered, or withdrawn from
warehouse, for consumption on or after Aug. 31, 1963.
AMENDMENTS
2016—Subsec. (c)(3). Pub. L. 114–125 substituted ‘‘liquidation’’ for ‘‘payment’’.
2011—Subsec. (i). Pub. L. 112–41, §§ 107(c), 206(2), temporarily added subsec. (i). Former subsec. (i) redesignated (j). See Effective and Termination Dates of 2011
Amendment note below.
Subsec. (j). Pub. L. 112–42, §§ 107(c), 207(2), temporarily
added subsec. (j). Former subsec. (j) redesignated (k).
See Effective and Termination Dates of 2011 Amendment note below.
Pub. L. 112–41, §§ 107(c), 206(1), (3), temporarily redesignated subsec. (i) as (j) and, in introductory provisions, substituted ‘‘(g), (h), or (i)’’ for ‘‘(g), or (h)’’. See
Effective and Termination Dates of 2011 Amendment
note below.
Subsec. (k). Pub. L. 112–43, §§ 107(c), 207(2), temporarily added subsec. (k). Former subsec. (k) redesignated (l). See Effective and Termination Dates of 2011
Amendment note below.
Pub. L. 112–42, §§ 107(c), 207(1), (3), temporarily redesignated former subsec. (j) as (k) and, in introductory
provisions, substituted ‘‘(h), (i), or (j)’’ for ‘‘(h), or (i)’’.
See Effective and Termination Dates of 2011 Amendment note below.
Subsec. (l). Pub. L. 112–43, §§ 107(c), 207(1), (3), temporarily redesignated subsec. (k) as (l), and, in introductory provisions, substituted ‘‘(i), (j), or (k)’’ for ‘‘(i), or
(j)’’. See Effective and Termination Dates of 2011
Amendment note below.
2007—Subsec. (h). Pub. L. 110–138, §§ 107(c), 207(2), temporarily added subsec. (h). Former subsec. (h) redesignated (i). See Effective and Termination Dates of 2007
Amendment note below.
Subsec. (i). Pub. L. 110–138, §§ 107(c), 207(1), (3), temporarily redesignated subsec. (h) as (i) and, in introductory provisions, substituted ‘‘(f), (g), or (h)’’ for ‘‘(f) or
(g)’’ and ‘‘any such subsection’’ for ‘‘either such subsection’’. See Effective and Termination Dates of 2007
Amendment note below.
2005—Subsec. (g). Pub. L. 109–53, §§ 107(d), 208(2), temporarily added subsec. (g). Former subsec. (g) redesignated (h). See Effective and Termination Dates of 2005
Amendment note below.

§ 1508

Subsec. (h). Pub. L. 109–53, §§ 107(d), 208(1), (3), temporarily redesignated subsec. (g) as (h) and, in introductory provisions, inserted ‘‘or (g)’’ after ‘‘(f)’’ and substituted ‘‘either such subsection’’ for ‘‘that subsection’’. See Effective and Termination Dates of 2005
Amendment note below.
2003—Subsec. (b). Pub. L. 108–77, §§ 107(c), 207(1), temporarily substituted ‘‘Exportations to NAFTA countries’’ for ‘‘Exportations to free trade countries’’ in
heading. See Effective and Termination Dates of 2003
Amendment note below.
Subsec. (b)(2)(B)(i)(I). Pub. L. 108–77, §§ 107(c), 209,
temporarily substituted ‘‘the eleventh paragraph of
section 1311 of this title’’ for ‘‘the last paragraph of section 1311 of this title’’ and ‘‘the proviso preceding the
last proviso to section 81c(a) of this title’’ for ‘‘the last
proviso to section 81c(a) of this title’’. See Effective
and Termination Dates of 2003 Amendment note below.
Subsecs. (f), (g). Pub. L. 108–77, §§ 107(c), 207(2), temporarily added subsecs. (f) and (g). See Effective and Termination Dates of 2003 Amendment note below.
1996—Subsec. (c)(1). Pub. L. 104–295 inserted ‘‘, filing
of a reconciliation,’’ after ‘‘entry’’.
1993—Subsec. (a). Pub. L. 103–182, § 614(1), amended
subsec. (a) generally. Prior to amendment, subsec. (a)
read as follows: ‘‘Any owner, importer, consignee, or
agent thereof who imports, or who knowingly causes to
be imported, any merchandise into the customs territory of the United States shall make, keep, and render
for examination and inspection such records (including
statements, declarations, and other documents)
which—
‘‘(1) pertain to any such importation, or to the information contained in the documents required by
this chapter in connection with the entry of merchandise; and
‘‘(2) are normally kept in the ordinary course of
business.’’
Subsec. (b). Pub. L. 103–182, § 205(a)(1), amended subsec. (b) generally. Prior to amendment, subsec. (b) read
as follows: ‘‘Any person who exports, or who knowingly
causes to be exported, any merchandise to Canada shall
make, keep, and render for examination and inspection
such records (including certifications of origin or copies thereof) which pertain to such exportations.’’
Subsec. (c). Pub. L. 103–182, § 205(a)(2), amended generally subsec. (c), as amended by Pub. L. 103–182, § 614(2)
(see below). Prior to amendment, subsec. (c) read as follows: ‘‘The records required by subsections (a) and (b)
of this section shall be kept for such period of time, not
to exceed 5 years from the date of entry or exportation,
as appropriate, as the Secretary shall prescribe; except
that records for any drawback claim shall be kept until
the 3rd anniversary of the date of payment of the
claim.’’ See Construction of 1993 Amendment note
below.
Pub. L. 103–182, § 614(2), amended subsec. (c) generally.
Prior to amendment, subsec. (c) read as follows: ‘‘The
records required by subsection (a) and (b) of this section shall be kept for such periods of time, not to exceed 5 years from the date of entry, as the Secretary
shall prescribe.’’ See Construction of 1993 Amendment
note below.
Subsec. (e). Pub. L. 103–182, § 205(a)(3), amended subsec. (e) generally. Prior to amendment, subsec. (e) read
as follows: ‘‘Any person who fails to retain records required by subsection (b) of this section or the regulations issued to implement that subsection shall be liable to a civil penalty not to exceed $10,000.’’
1988—Subsecs. (b) to (e). Pub. L. 100–449 temporarily
added subsec. (b), redesignated former subsec. (b) as (c)
and inserted ‘‘and (b)’’ after ‘‘subsection (a)’’, redesignated former subsec. (c) as (d), and added subsec. (e).
See Effective and Termination Dates of 1988 Amendment note below.
EFFECTIVE DATE OF 2016 AMENDMENT
Amendment by Pub. L. 114–125 effective Feb. 24, 2016,
and, except as otherwise provided, applicable to drawback claims filed on or after the date that is 2 years

§ 1509

TITLE 19—CUSTOMS DUTIES

after such date, see section 906(q) of Pub. L. 114–125, set
out as a note under section 1313 of this title.
EFFECTIVE AND TERMINATION DATES OF 2011
AMENDMENT
Amendment by Pub. L. 112–43 effective Oct. 21, 2011,
applicable with respect to Panama on the date the
United States–Panama Trade Promotion Agreement
enters into force (Oct. 31, 2012), and to cease to be effective on the date the Agreement terminates, see section
107(b), (c) of Pub. L. 112–43, set out in a note under section 3805 of this title.
Amendment by Pub. L. 112–42 effective Oct. 21, 2011,
applicable with respect to Colombia on the date the
United States–Colombia Trade Promotion Agreement
enters into force (May 15, 2012), and to cease to be effective on the date the Agreement terminates, see section
107(b), (c) of Pub. L. 112–42, set out in a note under section 3805 of this title.
Amendment by Pub. L. 112–41 effective Oct. 21, 2011,
applicable with respect to Korea on the date the United
States–Korea Free Trade Agreement enters into force
(Mar. 15, 2012), and to cease to be effective on the date
the Agreement terminates, see section 107(b), (c) of
Pub. L. 112–41, set out in a note under section 3805 of
this title.
EFFECTIVE AND TERMINATION DATES OF 2007
AMENDMENT
Amendment by Pub. L. 110–138 effective on the date
the United States-Peru Trade Promotion Agreement
enters into force (Feb. 1, 2009) and to cease to be effective on the date the Agreement ceases to be in force,
see section 107(a), (c) of Pub. L. 110–138, set out in a
note under section 3805 of this title.
EFFECTIVE AND TERMINATION DATES OF 2005
AMENDMENT
Amendment by Pub. L. 109–53 effective on the date
the
Dominican
Republic-Central
America-United
States Free Trade Agreement enters into force (Mar. 1,
2006) and to cease to have effect on date Agreement
ceases to be in force with respect to the United States,
and, during any period in which a country ceases to be
a CAFTA–DR country, to cease to have effect with respect to such country, see section 107 of Pub. L. 109–53,
set out as an Effective and Termination Dates note
under section 4001 of this title.
EFFECTIVE AND TERMINATION DATES OF 2003
AMENDMENT
Amendment by Pub. L. 108–77 effective on the date
the United States-Chile Free Trade Agreement enters
into force (Jan. 1, 2004), and to cease to be effective on
the date the Agreement ceases to be in force, see section 107(a), (c) of Pub. L. 108–77, set out in a note under
section 3805 of this title.
EFFECTIVE DATE OF 1996 AMENDMENT
Amendment by Pub. L. 104–295 applicable as of Dec. 8,
1993, see section 3(b) of Pub. L. 104–295, set out as a note
under section 1321 of this title.
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by section 205(a) of Pub. L. 103–182 effective on the date the North American Free Trade Agreement enters into force with respect to the United
States [Jan. 1, 1994], see section 213(b) of Pub. L.
103–182, set out as an Effective Date note under section
3331 of this title.
EFFECTIVE AND TERMINATION DATES OF 1988
AMENDMENT
Amendment by Pub. L. 100–449 effective on date
United States-Canada Free-Trade Agreement enters
into force (Jan. 1, 1989), and to cease to have effect on
date Agreement ceases to be in force, see section 501(a),
(c) of Pub. L. 100–449, set out in a note under section
2112 of this title.

Page 206

CONSTRUCTION OF 1993 AMENDMENT
Amendment by section 205(a) of Pub. L. 103–182 to be
made after amendment by section 614 of Pub. L. 103–182
is executed, see section 212 of Pub. L. 103–182, set out as
a note under section 58c 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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.

§ 1509. Examination of books and witnesses
(a) Authority
In any investigation or inquiry conducted for
the purpose of ascertaining the correctness of
any entry, for determining the liability of any
person for duty, fees and taxes due or duties,
fees and taxes which may be due the United
States, for determining liability for fines and
penalties, or for insuring compliance with the
laws of the United States administered by the
United States Customs Service, the Secretary
(but no delegate of the Secretary below the rank
of district director or special agent in charge)
may—
(1) examine, or cause to be examined, upon
reasonable notice, any record (which for purposes of this section, includes, but is not limited to, any statement, declaration, document,
or electronically generated or machine readable data) described in the notice with reasonable specificity, which may be relevant to
such investigation or inquiry, except that—
(A) if such record is required by law or regulation for the entry of the merchandise
(whether or not the Customs Service required its presentation at the time of entry)
it shall be provided to the Customs Service
within a reasonable time after demand for
its production is made, taking into consideration the number, type, and age of the item
demanded; and
(B) if a person of whom demand is made
under subparagraph (A) fails to comply with
the demand, the person may be subject to
penalty under subsection (g);
(2) summon, upon reasonable notice—
(A) the person who—
(i) imported, or knowingly caused to be
imported, merchandise into the customs
territory of the United States,
(ii) exported merchandise, or knowingly
caused merchandise to be exported, to a
NAFTA country (as defined in section
3301(4) of this title) or to Canada during
such time as the United States-Canada
Free-Trade Agreement is in force with respect to, and the United States applies
that Agreement to, Canada,
(iii) transported or stored merchandise
that was or is carried or held under cus-

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toms bond, or knowingly caused such
transportation or storage, or
(iv) filed a declaration, entry, or drawback claim with the Customs Service;
(B) any officer, employee, or agent of any
person described in subparagraph (A);
(C) any person having possession, custody
or care of records relating to the importation or other activity described in subparagraph (A); or
(D) any other person he may deem proper;
to appear before the appropriate customs officer at the time and place within the customs
territory of the United States specified in the
summons (except that no witness may be required to appear at any place more than one
hundred miles distant from the place where he
was served with the summons), to produce
records, as defined in subsection (d)(1)(A), and
to give such testimony, under oath, as may be
relevant to such investigation or inquiry; and
(3) take, or cause to be taken, such testimony of the person concerned, under oath, as
may be relevant to such investigation or inquiry.
(b) Regulatory audit procedures
(1) In conducting a regulatory audit under this
section (which does not include a quantity verification for a customs bonded warehouse or
general purpose foreign trade zone), the Customs
Service auditor shall provide the person being
audited, in advance of the audit, with a reasonable estimate of the time to be required for the
audit. If in the course of an audit it becomes apparent that additional time will be required, the
Customs Service auditor shall immediately provide a further estimate of such additional time.
(2) Before commencing an audit, the Customs
Service auditor shall inform the party to be audited of his right to an entry conference at
which time the purpose will be explained and an
estimated termination date set. Upon completion of on-site audit activities, the Customs
Service auditor shall schedule a closing conference to explain the preliminary results of the
audit.
(3) Except as provided in paragraph (5), if the
estimated or actual termination date for an
audit passes without the Customs Service auditor providing a closing conference to explain the
results of the audit, the person being audited
may petition in writing for such a conference to
the officer designated pursuant to regulations,
who, upon receipt of such a request, shall provide for such a conference to be held within 15
days after the date of receipt.
(4) Except as provided in paragraph (5), the
Customs Service auditor shall complete the formal written audit report within 90 days following the closing conference unless the officer designated pursuant to regulations provides written
notice to the person being audited of the reason
for any delay and the anticipated completion
date. After application of any exemption contained in section 552 of title 5, a copy of the formal written audit report shall be sent to the
person audited no later than 30 days following
completion of the report.
(5) Paragraphs (3) and (4) shall not apply after
the Customs Service commences a formal investigation with respect to the issue involved.

§ 1509

(6)(A) If during the course of any audit concluded under this subsection, the Customs Service identifies overpayments of duties or fees or
over-declarations of quantities or values that
are within the time period and scope of the
audit that the Customs Service has defined,
then in calculating the loss of revenue or monetary penalties under section 1592 of this title,
the Customs Service shall treat the overpayments or over-declarations on finally liquidated
entries as an offset to any underpayments or
underdeclarations also identified on finally liquidated entries, if such overpayments or overdeclarations were not made by the person being
audited for the purpose of violating any provision of law.
(B) Nothing in this paragraph shall be construed to authorize a refund not otherwise authorized under section 1520 of this title.
(c) Service of summons
A summons issued pursuant to this section
may be served by any person designated in the
summons to serve it. Service upon a natural person may be made by personal delivery of the
summons to him. Service may be made upon a
domestic or foreign corporation or upon a partnership or other unincorporated association
which is subject to suit under a common name,
by delivering the summons to an officer, or
managing or general agent, or to any other
agent authorized by appointment or by law to
receive service of process. The certificate of
service signed by the person serving the summons is prima facie evidence of the facts it
states on the hearing of an application for the
enforcement of the summons. When the summons requires the production of records, such
records shall be described in the summons with
reasonable specificity.
(d) Special procedures for third-party summonses
(1) For purposes of this subsection—
(A) The term ‘‘records’’ includes those—
(i) required to be kept under section 1508 of
this title; or
(ii) regarding which there is probable
cause to believe that they pertain to merchandise the importation of which into the
United States is prohibited.
(B) The term ‘‘summons’’ means any summons issued under subsection (a) of this section which requires the production of records
or the giving of testimony relating to records.
Such term does not mean any summons issued
to aid in the collection of the liability of any
person against whom an assessment has been
made or judgment rendered.
(C) The term ‘‘third-party recordkeeper’’
means—
(i) any customhouse broker, unless such
customhouse broker is the importer of
record on an entry;
(ii) any attorney; and
(iii) any accountant.
(2) If—
(A) any summons is served on any person
who is a third-party recordkeeper; and
(B) the summons requires the production of,
or the giving of testimony relating to, any

§ 1509

TITLE 19—CUSTOMS DUTIES

portion of records made or kept of the transactions described in section 1508 of this title of
any person (other than the person summoned)
who is identified in the description of the
records contained in such summons;
then notice of such summons shall be given to
any persons so identified within a reasonable
time before the day fixed in the summons as the
day upon which such records are to be examined
or testimony given. Such notice shall be accompanied by a copy of the summons which has been
served and shall contain directions for staying
compliance with the summons under paragraph
(5)(B) of this subsection.
(3) Any notice required under paragraph (2) of
this subsection shall be sufficient if such notice
is served in the manner provided in subsection
(b) of this section upon the person entitled to
notice, or is mailed by certified or registered
mail to the last known address of such person.
(4) Paragraph (2) of this subsection shall not
apply to any summons—
(A) served on the person with respect to
whose liability for duties, fees, or taxes the
summons is issued, or any officer or employee
of such person; or
(B) to determine whether or not records of
the transactions described in section 1508 of
this title of an identified person have been
made or kept.
(5) Notwithstanding any other law or rule of
law, any person who is entitled to notice of a
summons under paragraph (2) of this subsection
shall have the right—
(A) to intervene in any proceeding with respect to the enforcement of such summons
under section 1510 of this title; and
(B) to stay compliance with the summons if,
not later than the day before the day fixed in
the summons as the day upon which the records are to be examined or testimony given—
(i) notice in writing is given to the person
summoned not to comply with the summons;
and
(ii) a copy of such notice not to comply
with the summons is mailed by registered or
certified mail to such person and to such office as the Secretary may direct in the notice referred to in paragraph (2) of this subsection.
(6) No examination of any records required to
be produced under a summons as to which notice
is required under paragraph (2) of this subsection may be made—
(A) before the expiration of the period allowed for the notice not to comply under paragraph (5)(B) of this subsection, or
(B) if the requirements of such paragraph
(5)(B) have been met, except in accordance
with an order issued by a court of competent
jurisdiction authorizing examination of such
records or with the consent of the person staying compliance.
(7) The provisions of paragraphs (2) and (5) of
this subsection shall not apply with respect to
any summons if, upon petition by the Secretary,
the court determines, on the basis of the facts
and circumstances alleged, that there is reasonable cause to believe the giving of notice may

Page 208

lead to attempts to conceal, destroy, or alter
records relevant to the examination, to prevent
the communication of information from other
persons through intimidation, bribery, or collusion, or to flee to avoid prosecution, testifying,
or production of records.
(e) List of records and information
The Customs Service shall identify and publish a list of the records or entry information
that is required to be maintained and produced
under subsection (a)(1)(A).
(f) Recordkeeping compliance program
(1) In general
After consultation with the importing community, the Customs Service shall by regulation establish a recordkeeping compliance program which the parties listed in section 1508(a)
of this title may participate in after being certified by the Customs Service under paragraph
(2). Participation in the recordkeeping compliance program by recordkeepers is voluntary.
(2) Certification
A recordkeeper may be certified as a participant in the recordkeeping compliance program
after meeting the general recordkeeping requirements established under the program or
after negotiating an alternative program suited to the needs of the recordkeeper and the
Customs Service. Certification requirements
shall take into account the size and nature of
the importing business and the volume of imports. In order to be certified, the recordkeeper must be able to demonstrate that it—
(A) understands the legal requirements for
recordkeeping, including the nature of the
records required to be maintained and produced and the time periods involved;
(B) has in place procedures to explain the
recordkeeping requirements to those employees who are involved in the preparation,
maintenance, and production of required
records;
(C) has in place procedures regarding the
preparation and maintenance of required
records, and the production of such records
to the Customs Service;
(D) has designated a dependable individual
or individuals to be responsible for recordkeeping compliance under the program and
whose duties include maintaining familiarity with the recordkeeping requirements
of the Customs Service;
(E) has a record maintenance procedure
approved by the Customs Service for original records, or, if approved by the Customs
Service, for alternative records or recordkeeping formats other than the original
records; and
(F) has procedures for notifying the Customs Service of occurrences of variances to,
and violations of, the requirements of the
recordkeeping compliance program or the
negotiated alternative programs, and for
taking corrective action when notified by
the Customs Service of violations or problems regarding such program.
(g) Penalties
(1) ‘‘Information’’ defined
For purposes of this subsection, the term
‘‘information’’ means any record, statement,

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TITLE 19—CUSTOMS DUTIES

declaration, document, or electronically
stored or transmitted information or data referred to in subsection (a)(1)(A).
(2) Effects of failure to comply with demand
Except as provided in paragraph (4), if a person fails to comply with a lawful demand for
information under subsection (a)(1)(A) the following provisions apply:
(A) If the failure to comply is a result of
the willful failure of the person to maintain,
store, or retrieve the demanded information,
such person shall be subject to a penalty, for
each release of merchandise, not to exceed
$100,000, or an amount equal to 75 percent of
the appraised value of the merchandise,
whichever amount is less.
(B) If the failure to comply is a result of
the negligence of the person in maintaining,
storing, or retrieving the demanded information, such person shall be subject to a penalty, for each release of merchandise, not to
exceed $10,000, or an amount equal to 40 percent of the appraised value of the merchandise, whichever amount is less.
(C) In addition to any penalty imposed
under subparagraph (A) or (B) regarding demanded information, if such information related to the eligibility of merchandise for a
column 1 special rate of duty under title I,
the entry of such merchandise—
(i) if unliquidated, shall be liquidated at
the applicable column 1 general rate of
duty; or
(ii) if liquidated within the 2-year period
preceding the date of the demand, shall be
reliquidated, notwithstanding the time
limitation in section 1514 or 1520 of this
title, at the applicable column 1 general
rate of duty;
except that any liquidation or reliquidation
under clause (i) or (ii) shall be at the applicable column 2 rate of duty if the Customs
Service demonstrates that the merchandise
should be dutiable at such rate.
(3) Avoidance of penalty
No penalty may be assessed under this subsection if the person can show—
(A) that the loss of the demanded information was the result of an act of God or other
natural casualty or disaster beyond the fault
of such person or an agent of the person;
(B) on the basis of other evidence satisfactory to the Customs Service, that the demand was substantially complied with; or
(C) the information demanded was presented to and retained by the Customs Service at the time of entry or submitted in response to an earlier demand.
(4) Penalties not exclusive
Any penalty imposed under this subsection
shall be in addition to any other penalty provided by law except for—
(A) a penalty imposed under section 1592 of
this title for a material omission of the demanded information, or
(B) disciplinary action taken under section
1641 of this title.

§ 1509

(5) Remission or mitigation
A penalty imposed under this section may be
remitted or mitigated under section 1618 of
this title.
(6) Customs summons
Nothing in this subsection shall limit or preclude the Customs Service from issuing, or
seeking the enforcement of, a customs summons.
(7) Alternatives to penalties
(A) In general
When a recordkeeper who—
(i) has been certified as a participant in
the recordkeeping compliance program
under subsection (f); and
(ii) is generally in compliance with the
appropriate procedures and requirements
of the program;
does not produce a demanded record or information for a specific release or provide the
information
by
acceptable
alternative
means, the Customs Service, in the absence
of willfulness or repeated violations, shall
issue a written notice of the violation to the
recordkeeper in lieu of a monetary penalty.
Repeated violations by the recordkeeper
may result in the issuance of penalties and
removal of certification under the program
until corrective action, satisfactory to the
Customs Service, is taken.
(B) Contents of notice
A notice of violation issued under subparagraph (A) shall—
(i) state that the recordkeeper has violated the recordkeeping requirements;
(ii) indicate the record or information
which was demanded; and
(iii) warn the recordkeeper that future
failures to produce demanded records or
information may result in the imposition
of monetary penalties.
(C) Response to notice
Within a reasonable time after receiving
written notice under subparagraph (A), the
recordkeeper shall notify the Customs Service of the steps it has taken to prevent a recurrence of the violation.
(D) Regulations
The Secretary shall promulgate regulations to implement this paragraph. Such
regulations may specify the time periods for
compliance with a demand for information
and provide guidelines which define repeated
violations for purposes of this paragraph.
Any penalty issued for a recordkeeping violation shall take into account the degree of
compliance compared to the total number of
importations, the nature of the demanded
records and the recordkeeper’s cooperation.
(June 17, 1930, ch. 497, title IV, § 509, 46 Stat. 733;
June 25, 1948, ch. 646, § 26, 62 Stat. 990; Pub. L.
91–271, title III, § 301(n), June 2, 1970, 84 Stat. 289;
Pub. L. 95–410, title I, § 105, Oct. 3, 1978, 92 Stat.
889; Pub. L. 99–570, title III, § 3117, Oct. 27, 1986,
100 Stat. 3207–84; Pub. L. 103–182, title II, § 205(b),
title VI, § 615, Dec. 8, 1993, 107 Stat. 2094, 2175;

§ 1509

TITLE 19—CUSTOMS DUTIES

Pub. L. 104–295, § 3(a)(1), (10), Oct. 11, 1996, 110
Stat. 3515, 3516; Pub. L. 107–210, div. A, title III,
§ 382, Aug. 6, 2002, 116 Stat. 992.)
REFERENCES IN TEXT
Title I, referred to in subsec. (g)(2)(C), means title I
of act June 17, 1930, ch. 497, as amended, which contains
the Harmonized Tariff Schedule of the United States
and which is not set out in the Code. See notes preceding section 1202 of this title and Publication of Harmonized Tariff Schedule note set out under section 1202
of this title.
PRIOR PROVISIONS
Provisions substantially the same, in most respects,
as those in this section, were contained in act Oct. 3,
1913, ch. 16, § III, O, 38 Stat. 188, which substantially reenacted the provisions of Customs Administrative Act
of June 10, 1890, ch. 407, § 16, 26 Stat. 138, as renumbered
and reenacted without other change by the Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 100.
Section III of the 1913 act was superseded and more
closely assimilated to this section by act Sept. 21, 1922,
ch. 356, title IV, § 508, 42 Stat. 968, and repealed by section 643 thereof. Section 508 of the 1922 act was superseded by section 509 of act June 17, 1930, comprising this
section, and repealed by section 651(a)(1) of the 1930 act.
Prior provisions similar to those in this section and
section 1510 of this title were made by R.S. §§ 2922–2924,
repealed by section 29 of the Customs Administrative
Act of 1890, 26 Stat. 141.
AMENDMENTS
2002—Subsec. (b)(6). Pub. L. 107–210 added par. (6).
1996—Subsec. (a)(2). Pub. L. 104–295, § 3(a)(1), substituted ‘‘(d)(1)(A)’’ for ‘‘(c)(1)(A)’’ in concluding provisions.
Subsec. (b)(3), (4). Pub. L. 104–295, § 3(a)(10), substituted ‘‘officer designated pursuant to regulations’’
for ‘‘appropriate regional commissioner’’.
1993—Subsec. (a). Pub. L. 103–182, § 615(1)(A), substituted ‘‘, fees and taxes’’ for ‘‘and taxes’’ in two
places in introductory provisions.
Subsec. (a)(1). Pub. L. 103–182, § 615(1)(B), amended
par. (1) generally. Prior to amendment, par. (1) read as
follows: ‘‘examine, or cause to be examined, upon reasonable notice, any record, statement, declaration or
other document, described in the notice with reasonable specificity, which may be relevant to such investigation or inquiry;’’.
Subsec. (a)(2)(A). Pub. L. 103–182, § 615(1)(C), amended
subpar. (A) generally. Prior to amendment, subpar. (A)
read as follows: ‘‘the person who imported, or knowingly caused to be imported, merchandise into the customs territory of the United States,’’. See Construction
of 1993 Amendment note below.
Subsec. (a)(2)(A)(ii). Pub. L. 103–182, § 205(b), amended
generally cl. (ii), as amended by Pub. L. 103–182,
§ 615(1)(C). Prior to amendment, cl. (ii) read as follows:
‘‘exported merchandise, or knowingly caused merchandise to be exported, to Canada,’’. See Construction of
1993 Amendment note below.
Subsec. (a)(2)(B), (C). Pub. L. 103–182, § 615(1)(C),
amended subpars. (B) and (C) generally. Prior to
amendment, subpars. (B) and (C) read as follows:
‘‘(B) any officer, employee, or agent of such person,
‘‘(C) any person having possession, custody, or care of
records relating to such importation, or’’.
Subsec. (a)(2)(D). Pub. L. 103–182, § 615(1)(D), substituted a semicolon for comma at end.
Subsecs. (b), (c). Pub. L. 103–182, § 615(2), (3), added
subsec. (b) and redesignated former subsec. (b) as (c).
Former subsec. (c) redesignated (d).
Subsec. (d). Pub. L. 103–182, § 615(2), redesignated subsec. (c) as (d).
Subsec. (d)(1)(A). Pub. L. 103–182, § 615(4)(A), substituted ‘‘those’’ for ‘‘statements, declarations, or documents’’ in introductory provisions.
Subsec. (d)(1)(C)(i). Pub. L. 103–182, § 615(4)(B), inserted ‘‘, unless such customhouse broker is the importer of record on an entry’’ after ‘‘broker’’.

Page 210

Subsec. (d)(2)(B). Pub. L. 103–182, § 615(4)(C), (D), substituted ‘‘the transactions described in section 1508 of
this title’’ for ‘‘the import transactions’’.
Subsec. (d)(4)(A). Pub. L. 103–182, § 615(4)(E), inserted
‘‘, fees,’’ after ‘‘duties’’.
Subsec. (d)(4)(B). Pub. L. 103–182, § 615(4)(C), (D), substituted ‘‘the transactions described in section 1508 of
this title’’ for ‘‘the import transactions’’.
Subsecs. (e) to (g). Pub. L. 103–182, § 615(5), added subsecs. (e) to (g).
1986—Subsec. (a)(2). Pub. L. 99–570, § 3117(1), substituted ‘‘as defined in subsection (c)(1)(A)’’ for ‘‘required to be kept under section 1508 of this title’’ in
concluding provisions.
Subsec. (c)(1)(A). Pub. L. 99–570, § 3117(2), amended
subpar. (A) generally. Prior to amendment, subpar. (A)
read as follows: ‘‘The term ‘records’ includes statements, declarations, or documents required to be kept
under section 1508 of this title.’’
1978—Pub. L. 95–410 substituted subsec. (a) to (c) provisions for examination of books and witnesses for
prior provisions for examination of importer and others, which authorized appropriate customs officers to
issue citations for examination under oath of any
owner, importer, consignee, agent, or other person
upon any material matter or thing respecting any imported merchandise then under consideration or previously imported within one year, in ascertaining the
classification or the value thereof or the rate or
amount of duty and to require production of any letters, accounts, contracts, invoices, or other documents
relating to the merchandise, and the reduction of the
testimony to writing, required the testimony to be
filed and preserved under Customs Court rules, and authorized consideration of the evidence in subsequent
proceedings relating to the merchandise.
1970—Pub. L. 91–271 substituted ‘‘Appropriate customs
officer’’ for ‘‘Collectors and appraisers’’.
1948—Act June 25, 1948, struck out ‘‘and judges and divisions of the United States Customs Court’’ after
‘‘Collectors and appraisers’’ in first sentence.
EFFECTIVE DATE OF 2002 AMENDMENT
Amendment by Pub. L. 107–210 applicable to petitions
for certification filed under part 2 or 3 of subchapter II
of chapter 12 of this title on or after the date that is 90
days after Aug. 6, 2002, except as otherwise provided,
see section 151 of Pub. L. 107–210, set out as a note preceding section 2271 of this title.
EFFECTIVE DATE OF 1996 AMENDMENT
Amendment by Pub. L. 104–295 applicable as of Dec. 8,
1993, see section 3(b) of Pub. L. 104–295, set out as a note
under section 1321 of this title.
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by section 205(b) of Pub. L. 103–182 effective on the date the North American Free Trade Agreement enters into force with respect to the United
States [Jan. 1, 1994], see section 213(b) of Pub. L.
103–182, set out as an Effective Date note under section
3331 of this title.
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 1948 AMENDMENT
Act June 25, 1948, ch. 646, § 38, 62 Stat. 992, provided
that the amendment made by that act is effective Sept.
1, 1948.
CONSTRUCTION OF 1993 AMENDMENT
Amendment by section 205(b) of Pub. L. 103–182 to be
made after amendment by section 615 of Pub. L. 103–182
is executed, see section 212 of Pub. L. 103–182, set out as
a note under section 58c of this title.

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§ 1512

TITLE 19—CUSTOMS DUTIES
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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.

§ 1510. Judicial enforcement
(a) Order of court
If any person summoned under section 1509 of
this title does not comply with the summons,
the district court of the United States for any
district in which such person is found or resides
or is doing business, upon application and after
notice to any such person and hearing, shall
have jurisdiction to issue an order requiring
such person to comply with the summons. Failure to obey such order of the court may be punished by such court as a contempt thereof and
such court may assess a monetary penalty.
(b) Sanctions
(1) For so long as any person, after being adjudged guilty of contempt for neglecting or refusing to obey a lawful summons issued under
section 1509 of this title and for refusing to obey
the order of the court, remains in contempt, the
Secretary may—
(A) prohibit that person from importing
merchandise into the customs territory of the
United States directly or indirectly or for his
account, and
(B) instruct the appropriate customs officers
to withhold delivery of merchandise imported
directly or indirectly by that person or for his
account.
(2) If any person remains in contempt for more
than one year after the date on which the Secretary issues instructions under paragraph (1)(B)
with respect to that person, the appropriate customs officers shall cause all merchandise held in
customs custody pursuant to such instructions
to be sold at public auction or otherwise disposed of under the customs laws.
(3) The sanctions which may be imposed under
paragraphs (1) and (2) are in addition to any punishment which may be imposed by the court for
contempt.
(June 17, 1930, ch. 497, title IV, § 510, 46 Stat. 733;
Pub. L. 91–271, title III, § 301(o), June 2, 1970, 84
Stat. 290; Pub. L. 95–410, title I, § 106, Oct. 3, 1978,
92 Stat. 891; Pub. L. 103–182, title VI, § 616, Dec.
8, 1993, 107 Stat. 2179.)
PRIOR PROVISIONS
Provisions substantially the same as those in this
section were contained in act Oct. 3, 1913, ch. 16, § III,
P, 38 Stat. 188, which substantially reenacted the provisions of the Customs Administrative Act of June 10,
1890, ch. 407, § 17, 26 Stat. 139, as renumbered and reenacted without other change by the Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, § 23, 36 Stat. 100. Section III,

P, of the 1913 act was superseded by act Sept. 21, 1922,
ch. 356, title IV, § 509, 42 Stat. 968, and repealed by section 643 thereof. Section 509 of the 1922 act was superseded by section 510 of act June 17, 1930, comprising this
section, and repealed by section 651(a)(1) of the 1930 act.
Prior provisions similar to those in this section were
contained in R.S. §§ 2923, 2924, prior to repeal by section
29 of the Customs Administrative Act of June 10, 1890,
26 Stat. 141.
AMENDMENTS
1993—Subsec. (a). Pub. L. 103–182 inserted before period at end ‘‘and such court may assess a monetary
penalty’’.
1978—Pub. L. 95–410 substituted judicial enforcement
provisions covering court order for compliance with administrative summonses and imposition of specified
sanctions for prior provisions covering imposition of
penalties for refusal to give testimony, including provision for a penalty of not less than $20 nor more than
$500 for refusing to appear or to produce documents or
to subscribe his name to a deposition or refusing to answer interrogatories; deeming the last made appraisement of the merchandise as final where an owner, importer, or consignee failed to comply with the examination provisions; deeming the person falsely swearing on
an examination guilty of perjury; and forfeiture of the
merchandise where the person was an owner, importer,
or consignee, or the recovery of its value from him.
1970—Pub. L. 91–271 substituted references to appropriate customs officer for references to collector or appraiser wherever appearing, and struck out references
to divisions of United States Customs Court.
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.

§ 1511. Repealed. Pub. L. 95–410, title I, § 107, Oct.
3, 1978, 92 Stat. 892
Section, acts June 17, 1930, ch. 497, title IV, § 511, 46
Stat. 733; June 2, 1970, Pub. L. 91–271, title III, § 301(p),
84 Stat. 290, provided for inspection of importer’s
books. See sections 1508–1510 of this title.
Provisions similar to those in this section were contained in act May 27, 1921, ch. 14, § 405, 42 Stat. 18, which
was superseded by act Sept. 21, 1922, ch. 356, title IV,
§ 511, 42 Stat. 969. Section 511 of the 1922 act was superseded by section 511 of act June 17, 1930, comprising this
section, and repealed by section 651(a)(1) of the 1930 act.
Earlier provisions for assessment of additional duty
for failure or refusal of persons importing merchandise
or dealing in imported merchandise to submit their
books, records, etc., to inspection, were contained in
act Oct. 3, 1913, ch. 16, § III, V, 38 Stat. 190, prior to repeal by act Sept. 21, 1922, ch. 356, title IV, § 643, 42 Stat.
989.

§ 1512. Deposit of duty receipts
All moneys paid to any customs officer for unascertained duties or for duties paid under protest against the rate or amount of duties
charged shall be deposited to the credit of the
Treasurer of the United States and shall not be
held by the customs officers to await any ascertainment of duties or the result of any litigation
in relation to the rate or amount of duties legally chargeable and collectible in any case
where money is so paid.
(June 17, 1930, ch. 497, title IV, § 512, 46 Stat. 734;
Pub. L. 91–271, title III, § 301(q), June 2, 1970, 84
Stat. 290.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in R.S. § 3010, which was superseded by act Sept.

§ 1513

TITLE 19—CUSTOMS DUTIES

21, 1922, ch. 356, title IV, § 512, 42 Stat. 969, and was repealed by section 642 thereof. Section 512 of the 1922 act
was superseded by section 512 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of
the 1930 act.
AMENDMENTS
1970—Pub. L. 91–271 substituted references to customs
officers for references to collectors wherever appearing.
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.

§ 1513. Customs officer’s immunity
No customs officer shall be liable in any way
to any person for or on account of—
(1) any ruling or decision regarding the appraisement or the classification of any imported merchandise or regarding the duties,
fees, and taxes charged thereon,
(2) the collection of any dues, charges, duties, fees, and taxes on or on account of any
imported merchandise, or
(3) any other matter or thing as to which
any person might under this chapter be entitled to protest or appeal from the decision of
such officer.
(June 17, 1930, ch. 497, title IV, § 513, 46 Stat. 734;
Pub. L. 91–271, title III, § 301(r), June 2, 1970, 84
Stat. 290; Pub. L. 103–182, title VI, § 644, Dec. 8,
1993, 107 Stat. 2206.)
PRIOR PROVISIONS
Provisions substantially the same as those in this
section, except that they did not specifically refer to
rulings or decisions as to appraisement, were contained
in act Oct. 3, 1913, ch. 16, § III, Z, 38 Stat. 191, which reenacted without change the provisions of the Customs
Administrative Act of June 10, 1890, ch. 407, § 25, 26 Stat.
141, as reenacted by the Payne-Aldrich Tariff Act of
Aug. 5, 1909, ch. 6, § 28, 36 Stat. 103. Section III, Z, of the
1913 act was superseded and more closely assimilated to
this section by act Sept. 21, 1922, ch. 356, title IV, § 513,
42 Stat. 969, and repealed by section 643 thereof. Section
513 of the 1922 act was superseded by section 513 of act
June 17, 1930, comprising this section, and repealed by
section 651(a)(1) of the 1930 act.
AMENDMENTS
1993—Pub. L. 103–182 amended section generally. Prior
to amendment, section read as follows: ‘‘No customs officer shall be in any way liable to any owner, importer,
consignee, or agent or any other person for or on account of any rulings or decisions as to the appraisement or the classification of any imported merchandise
or the duties charged thereon, or the collection of any
dues, charges, or duties on or on account of said merchandise, or any other matter or thing as to which said
owner, importer, consignee, or agent might under this
chapter be entitled to protest or appeal from the decision of such officer.’’
1970—Pub. L. 91–271 substituted ‘‘customs officer’’ for
‘‘collector or other customs officer’’ and ‘‘such officer’’
for ‘‘such collector or other officer’’.
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.

§ 1514. Protest against decisions of Customs Service
(a) Finality of decisions; return of papers
Except as provided in subsection (b) of this
section, section 1501 of this title (relating to vol-

Page 212

untary reliquidations), section 1516 of this title
(relating to petitions by domestic interested
parties), section 1520 of this title (relating to refunds), and section 6501 of title 26 (but only with
respect to taxes imposed under chapters 51 and
52 of such title), any clerical error, mistake of
fact, or other inadvertence, whether or not resulting from or contained in an electronic transmission, adverse to the importer, in any entry,
liquidation, or reliquidation, and, decisions of
the Customs Service, including the legality of
all orders and findings entering into the same,
as to—
(1) the appraised value of merchandise;
(2) the classification and rate and amount of
duties chargeable;
(3) all charges or exactions of whatever character within the jurisdiction of the Secretary
of the Treasury;
(4) the exclusion of merchandise from entry
or delivery or a demand for redelivery to customs custody under any provision of the customs laws, except a determination appealable
under section 1337 of this title;
(5) the liquidation or reliquidation of an
entry, or reconciliation as to the issues contained therein, or any modification thereof,
including the liquidation of an entry, pursuant
to either section 1500 of this title or section
1504 of this title;
(6) the refusal to pay a claim for drawback;
or
(7) the refusal to reliquidate an entry under
subsection (d) of section 1520 of this title;
shall be final and conclusive upon all persons
(including the United States and any officer
thereof) unless a protest is filed in accordance
with this section, or unless a civil action contesting the denial of a protest, in whole or in
part, is commenced in the United States Court
of International Trade in accordance with chapter 169 of title 28 within the time prescribed by
section 2636 of that title. When a judgment or
order of the United States Court of International Trade has become final, the papers
transmitted shall be returned, together with a
copy of the judgment or order to the Customs
Service, which shall take action accordingly.
(b) Finality of determinations
With respect to determinations made under
section 1303 1 of this title or subtitle IV of this
chapter which are reviewable under section
1516a of this title, determinations of the Customs Service are final and conclusive upon all
persons (including the United States and any officer thereof) unless a civil action contesting a
determination listed in section 1516a of this title
is commenced in the United States Court of
International Trade, or review by a binational
panel of a determination to which section
1516a(g)(2) of this title applies is commenced
pursuant to section 1516a(g) of this title and article 1904 of the North American Free Trade
Agreement or the United States-Canada FreeTrade Agreement.
(c) Form, number, and amendment of protest; filing of protest
(1) A protest of a decision made under subsection (a) shall be filed in writing, or transmit1 See

References in Text note below.

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TITLE 19—CUSTOMS DUTIES

ted electronically pursuant to an electronic data
interchange system, in accordance with regulations prescribed by the Secretary. A protest
must set forth distinctly and specifically—
(A) each decision described in subsection (a)
as to which protest is made;
(B) each category of merchandise affected by
each decision set forth under paragraph (1);
(C) the nature of each objection and the reasons therefor; and
(D) any other matter required by the Secretary by regulation.
Only one protest may be filed for each entry of
merchandise, except that where the entry covers
merchandise of different categories, a separate
protest may be filed for each category. In addition, separate protests filed by different authorized persons with respect to any one category of
merchandise, or with respect to a determination
of origin under section 3332 of this title, that is
the subject of a protest are deemed to be part of
a single protest. Unless a request for accelerated
disposition is filed under section 1515(b) of this
title, a protest may be amended, under regulations prescribed by the Secretary, to set forth
objections as to a decision or decisions described
in subsection (a) which were not the subject of
the original protest, in the form and manner
prescribed for a protest, any time prior to the
expiration of the time in which such protest
could have been filed under this section. New
grounds in support of objections raised by a
valid protest or amendment thereto may be presented for consideration in connection with the
review of such protest pursuant to section 1515
of this title at any time prior to the disposition
of the protest in accordance with that section.
(2) Except as provided in sections 1485(d) and
1557(b) of this title, protests may be filed with
respect to merchandise which is the subject of a
decision specified in subsection (a) by—
(A) the importers or consignees shown on
the entry papers, or their sureties;
(B) any person paying any charge or exaction;
(C) any person seeking entry or delivery;
(D) any person filing a claim for drawback;
(E) with respect to a determination of origin
under section 3332 of this title, any exporter or
producer of the merchandise subject to that
determination, if the exporter or producer
completed and signed a NAFTA Certificate of
Origin covering the merchandise; or
(F) any authorized agent of any of the persons described in clauses (A) through (E).
(3) A protest of a decision, order, or finding described in subsection (a) shall be filed with the
Customs Service within 180 days after but not
before—
(A) date of liquidation or reliquidation, or
(B) in circumstances where subparagraph (A)
is inapplicable, the date of the decision as to
which protest is made.
A protest by a surety which has an unsatisfied
legal claim under its bond may be filed within
180 days from the date of mailing of notice of demand for payment against its bond. If another
party has not filed a timely protest, the surety’s
protest shall certify that it is not being filed
collusively to extend another authorized per-

§ 1514

son’s time to protest as specified in this subsection.
(d) Limitation on protest of reliquidation
The reliquidation of an entry shall not open
such entry so that a protest may be filed against
the decision of the Customs Service upon any
question not involved in such reliquidation.
(e) Advance notice of certain determinations
Except as provided in subsection (f), an exporter or producer referred to in subsection
(c)(2)(E) shall be provided notice in advance of
an adverse determination of origin under section
3332 of this title. The Secretary may, by regulations, prescribe the time period in which such
advance notice shall be issued and authorize the
Customs Service to provide in the notice the
entry number and any other entry information
considered necessary to allow the exporter or
producer to exercise the rights provided by this
section.
(f) Denial of preferential treatment
If the Customs Service finds indications of a
pattern of conduct by an exporter or producer of
false or unsupported representations that goods
qualify under the rules of origin set out in section 3332 of this title—
(1) the Customs Service, in accordance with
regulations issued by the Secretary, may deny
preferential tariff treatment to entries of
identical goods exported or produced by that
person; and
(2) the advance notice requirement in subsection (e) shall not apply to that person;
until the person establishes to the satisfaction
of the Customs Service that its representations
are in conformity with section 3332 of this title.
(g) Denial of preferential tariff treatment under
United States-Chile Free Trade Agreement
If the Bureau of Customs and Border Protection or the Bureau of Immigration and Customs
Enforcement finds indications of a pattern of
conduct by an importer of false or unsupported
representations that goods qualify under the
rules of origin set out in section 202 of the
United States-Chile Free Trade Agreement Implementation Act, the Bureau of Customs and
Border Protection, in accordance with regulations issued by the Secretary of the Treasury,
may deny preferential tariff treatment under
the United States-Chile Free Trade Agreement
to entries of identical goods imported by that
person until the person establishes to the satisfaction of the Bureau of Customs and Border
Protection that representations of that person
are in conformity with such section 202.
(h) Denial of preferential tariff treatment under
the Dominican Republic-Central AmericaUnited States Free Trade Agreement
If the Bureau of Customs and Border Protection or the Bureau of Immigration and Customs
Enforcement finds indications of a pattern of
conduct by an importer, exporter, or producer of
false or unsupported representations that goods
qualify under the rules of origin set out in section 4033 of this title, the Bureau of Customs and
Border Protection, in accordance with regulations issued by the Secretary of the Treasury,

§ 1514

TITLE 19—CUSTOMS DUTIES

may suspend preferential tariff treatment under
the Dominican Republic-Central AmericaUnited States Free Trade Agreement to entries
of identical goods covered by subsequent representations by that importer, exporter, or producer until the Bureau of Customs and Border
Protection determines that representations of
that person are in conformity with such section
4033 of this title.
(i) Denial of preferential tariff treatment under
the United States-Peru Trade Promotion
Agreement
If U.S. Customs and Border Protection or U.S.
Immigration and Customs Enforcement of the
Department of Homeland Security finds indications of a pattern of conduct by an importer, exporter, or producer of false or unsupported representations that goods qualify under the rules
of origin provided for in section 203 of the
United States-Peru Trade Promotion Agreement
Implementation Act, U.S. Customs and Border
Protection, in accordance with regulations issued by the Secretary of the Treasury, may suspend preferential tariff treatment under the
United States-Peru Trade Promotion Agreement
to entries of identical goods covered by subsequent representations by that importer, exporter, or producer until U.S. Customs and Border Protection determines that representations
of that person are in conformity with such section 203.
(j) Denial of preferential tariff treatment under
the United States–Korea Free Trade Agreement
If U.S. Customs and Border Protection or U.S.
Immigration and Customs Enforcement of the
Department of Homeland Security finds indications of a pattern of conduct by an importer, exporter, or producer of false or unsupported representations that goods qualify under the rules
of origin provided for in section 202 of the
United States–Korea Free Trade Agreement Implementation Act, U.S. Customs and Border Protection, in accordance with regulations issued
by the Secretary of the Treasury, may suspend
preferential tariff treatment under the United
States–Korea Free Trade Agreement Implementation Act to entries of identical goods covered
by subsequent representations by that importer,
exporter, or producer until U.S. Customs and
Border Protection determines that representations of that person are in conformity with such
section 202.
(k) Denial of preferential tariff treatment under
the United States–Colombia Trade Promotion
Agreement
If U.S. Customs and Border Protection or U.S.
Immigration and Customs Enforcement of the
Department of Homeland Security finds indications of a pattern of conduct by an importer, exporter, or producer of false or unsupported representations that goods qualify under the rules
of origin provided for in section 203 of the
United
States–Colombia
Trade
Promotion
Agreement Implementation Act, U.S. Customs
and Border Protection, in accordance with regulations issued by the Secretary of the Treasury,
may suspend preferential tariff treatment under
the United States–Colombia Trade Promotion

Page 214

Agreement to entries of identical goods covered
by subsequent representations by that importer,
exporter, or producer until U.S. Customs and
Border Protection determines that representations of that person are in conformity with such
section 203.
(l) Denial of preferential tariff treatment under
the United States–Panama Trade Promotion
Agreement
If U.S. Customs and Border Protection or U.S.
Immigration and Customs Enforcement of the
Department of Homeland Security finds indications of a pattern of conduct by an importer, exporter, or producer of false or unsupported representations that goods qualify under the rules
of origin provided for in section 203 of the
United States–Panama Trade Promotion Agreement Implementation Act, U.S. Customs and
Border Protection, in accordance with regulations issued by the Secretary of the Treasury,
may suspend preferential tariff treatment under
the United States–Panama Trade Promotion
Agreement to entries of identical goods covered
by subsequent representations by that importer,
exporter, or producer until U.S. Customs and
Border Protection determines that representations of that person are in conformity with such
section 203.
(June 17, 1930, ch. 497, title IV, § 514, 46 Stat. 734;
Pub. L. 91–271, title II, § 207, June 2, 1970, 84 Stat.
284; Pub. L. 96–39, title X, § 1001(b)(3), July 26,
1979, 93 Stat. 305; Pub. L. 96–417, title VI, §§ 601(5),
605, Oct. 10, 1980, 94 Stat. 1744; Pub. L. 98–573,
title VI, § 612(b)(1), Oct. 30, 1984, 98 Stat. 3034;
Pub. L. 99–514, title XVIII, § 1888(4), Oct. 22, 1986,
100 Stat. 2924; Pub. L. 100–449, title IV, § 403(b),
Sept. 28, 1988, 102 Stat. 1884; Pub. L. 103–182, title
II, § 208, title IV, § 412(a), title VI, § 645, Dec. 8,
1993, 107 Stat. 2097, 2146, 2206; Pub. L. 104–295,
§ 21(e)(7), Oct. 11, 1996, 110 Stat. 3531; Pub. L.
106–36, title II, § 2408(b), June 25, 1999, 113 Stat.
171; Pub. L. 108–77, title II, § 205(b), Sept. 3, 2003,
117 Stat. 931; Pub. L. 108–429, title II, § 2103, Dec.
3, 2004, 118 Stat. 2597; Pub. L. 109–53, title II,
§ 206(b), Aug. 2, 2005, 119 Stat. 484; Pub. L. 109–280,
title XIV, § 1635(f)(7), Aug. 17, 2006, 120 Stat. 1171;
Pub. L. 110–138, title II, § 205(b), Dec. 14, 2007, 121
Stat. 1476; Pub. L. 111–3, title VII, § 702(c)(1), Feb.
4, 2009, 123 Stat. 110; Pub. L. 112–41, title II,
§ 204(b), Oct. 21, 2011, 125 Stat. 448; Pub. L. 112–42,
title II, § 205(b), Oct. 21, 2011, 125 Stat. 484; Pub.
L. 112–43, title II, § 205(b), Oct. 21, 2011, 125 Stat.
519.)
AMENDMENT OF SECTION
For termination of amendment by section
107(c) of Pub. L. 112–43, see Effective and Termination Dates of 2011 Amendment note below.
For termination of amendment by section
107(c) of Pub. L. 112–42, see Effective and Termination Dates of 2011 Amendment note below.
For termination of amendment by section
107(c) of Pub. L. 112–41, see Effective and Termination Dates of 2011 Amendment note below.
For termination of amendment by section
107(c) of Pub. L. 110–138, see Effective and Termination Dates of 2007 Amendment note below.
For termination of amendment by section
107(d) of Pub. L. 109–53, see Effective and Termination Dates of 2005 Amendment note below.

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TITLE 19—CUSTOMS DUTIES

For termination of amendment by section
107(c) of Pub. L. 108–77, see Effective and Termination Dates of 2003 Amendment note below.
For termination of amendment by section
501(c) of Pub. L. 100–449, see Effective and Termination Dates of 1988 Amendment note below.
REFERENCES IN TEXT
Section 1303 of this title, referred to in subsec. (b), is
defined in section 1677(26) of this title to mean section
1303 as in effect on the day before Jan. 1, 1995.
Section 202 of the United States-Chile Free Trade
Agreement Implementation Act, referred to in subsec.
(g), is section 202 of Pub. L. 108–77, which is set out in
a note under section 3805 of this title.
Section 203 of the United States-Peru Trade Promotion Agreement Implementation Act, referred to in
subsec. (i), is section 203 of Pub. L. 110–138, which is set
out in a note under section 3805 of this title.
Section 202 of the United States-Korea Free Trade
Agreement Implementation Act, referred to in subsec.
(j), is section 202 of Pub. L. 112–41, which is set out in
a note under section 3805 of this title.
Section 203 of the United States-Colombia Trade Promotion Agreement Implementation Act, referred to in
subsec. (k), is section 203 of Pub. L. 112–42, which is set
out in a note under section 3805 of this title.
Section 203 of the United States-Panama Trade Promotion Agreement Implementation Act, referred to in
subsec. (l), is section 203 of Pub. L. 112–43, which is set
out in a note under section 3805 of this title.
CODIFICATION
Section was formerly classified to former section 579
of this title subsequent to its classification to section
784 of title 28 prior to the general revision and enactment of Title 28, Judiciary and Judicial Procedure, by
act June 25, 1948, ch. 464, § 1, 62 Stat. 869.
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 514, 42
Stat. 969. That section was superseded by section 514 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
Provisions that the decision of the collector as to duties, including dutiable costs and charges, and as to all
fees and exactions, should be final and conclusive unless a protest was filed within 30 days after ascertainment and liquidation of duties, or within 15 days after
payment of fees, charges and exactions, with further
provisions as to fees, transmission of the papers to the
Board of General Appraisers, etc., were contained in act
Oct. 3, 1913, ch. 16, § III, N, 38 Stat. 187, the provisions
of which were substituted for provisions of a similar
nature in the Customs Administrative Act of June 10,
1890, ch. 407, § 14, 26 Stat. 137, as amended by the PayneAldrich Tariff Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 100.
Section III, N, of the 1913 act was repealed by act Sept.
21, 1922, ch. 356, title IV, § 643, 42 Stat. 989.
Provisions relating to decisions of the collector, and
appeals therefrom to the Secretary of the Treasury
were contained in R.S. §§ 2931, 2932, prior to repeal by
section 29 of the Customs Administrative Act, 26 Stat.
141.
AMENDMENTS
2011—Subsec. (j). Pub. L. 112–41, §§ 107(c), 204(b), temporarily added subsec. (j). See Effective and Termination Dates of 2011 Amendment note below.
Subsec. (k). Pub. L. 112–42, §§ 107(c), 205(b), temporarily added subsec. (k). See Effective and Termination
Dates of 2011 Amendment note below.
Subsec. (l). Pub. L. 112–43, §§ 107(c), 205(b), temporarily
added subsec. (l). See Effective and Termination Dates
of 2011 Amendment note below.
2009—Subsec. (a). Pub. L. 111–3, in introductory provisions, substituted ‘‘section 1520 of this title (relating to

§ 1514

refunds), and section 6501 of title 26 (but only with respect to taxes imposed under chapters 51 and 52 of such
title)’’ for ‘‘and section 1520 of this title (relating to refunds)’’.
2007—Subsec. (i). Pub. L. 110–138, §§ 107(c), 205(b), temporarily added subsec. (i). See Effective and Termination Dates of 2007 Amendment note below.
2006—Subsec. (c)(3). Pub. L. 109–280 realigned margins
of concluding provisions.
2005—Subsec. (h). Pub. L. 109–53, §§ 107(d), 206(b), temporarily added subsec. (h). See Effective and Termination Dates of 2005 Amendment note below.
2004—Subsec. (a). Pub. L. 108–429, § 2103(1)(A), substituted ‘‘(relating to refunds), any clerical error, mistake of fact, or other inadvertence, whether or not resulting from or contained in an electronic transmission, adverse to the importer, in any entry, liquidation, or reliquidation, and’’ for ‘‘(relating to refunds
and errors)’’ in introductory provisions.
Subsec. (a)(5). Pub. L. 108–429, § 2103(1)(B), inserted
‘‘, including the liquidation of an entry, pursuant to either section 1500 of this title or section 1504 of this
title’’ after ‘‘thereof’’.
Subsec. (a)(7). Pub. L. 108–429, § 2103(1)(C), struck out
‘‘(c) or’’ after ‘‘subsection’’.
Subsec. (c)(1). Pub. L. 108–429, § 2103(2)(A), which directed substitution of ‘‘Unless a request for accelerated
disposition is filed under section 1515(b) of this title, a
protest may be amended,’’ for ‘‘A protest may be
amended,’’ in the sixth sentence, was executed by making the substitution in the fifth sentence, to reflect the
probable intent of Congress.
Subsec. (c)(3). Pub. L. 108–429, § 2103(2)(B)(i), (iii), substituted ‘‘180 days’’ for ‘‘ninety days’’ in introductory
provisions and ‘‘180 days’’ for ‘‘90 days’’ in concluding
provisions.
Subsec. (c)(3)(A). Pub. L. 108–429, § 2103(2)(B)(ii), substituted ‘‘date of’’ for ‘‘notice of’’.
2003—Subsec. (g). Pub. L. 108–77, §§ 107(c), 205(b), temporarily added subsec. (g). See Effective and Termination Dates of 2003 Amendment note below.
1999—Subsec. (a)(7). Pub. L. 106–36 substituted ‘‘subsection (c) or (d) of section 1520’’ for ‘‘section 1520(c)’’.
1996—Subsec. (a). Pub. L. 104–295 substituted ‘‘and
section 1520 of this title (relating to refunds and errors)’’ for ‘‘section 1520 of this title (relating to refunds
and errors), and section 1521 of this title (relating to reliquidations on account of fraud)’’.
1993—Pub. L. 103–182, § 645(7), amended section catchline generally.
Subsec. (a). Pub. L. 103–182, § 645(1), in introductory
provisions, substituted ‘‘Customs Service’’ for ‘‘appropriate customs officer’’, in par. (5), inserted ‘‘or reconciliation as to the issues contained therein,’’ after
‘‘entry,’’, in par. (6), substituted ‘‘or’’ for ‘‘and’’ at end,
in par. (7), substituted a semicolon for the comma at
end, and in concluding provisions, substituted ‘‘Customs Service, which’’ for ‘‘appropriate customs officer,
who’’.
Subsec. (b). Pub. L. 103–182, § 645(2), substituted ‘‘Customs Service’’ for ‘‘appropriate customs officer’’.
Pub. L. 103–182, § 412(a), inserted ‘‘the North American
Free Trade Agreement or’’ before ‘‘the United StatesCanada Free-Trade Agreement’’.
Subsec. (c)(1). Pub. L. 103–182, § 208(1), inserted in
fourth sentence ‘‘, or with respect to a determination
of origin under section 3332 of this title,’’ after ‘‘with
respect to any one category of merchandise’’. See Construction of 1993 Amendment note below.
Pub. L. 103–182, § 645(3), substituted first two sentences, including subpars. (A) to (D), for former first
sentence which read as follows: ‘‘A protest of a decision
under subsection (a) of this section shall be filed in
writing with the appropriate customs officer designated in regulations prescribed by the Secretary, setting forth distinctly and specifically each decision described in subsection (a) of this section as to which protest is made; each category of merchandise affected by
each such decision as to which protest is made; and the
nature of each objection and reasons therefor.’’ See
Construction of 1993 Amendment note below.

§ 1514

TITLE 19—CUSTOMS DUTIES

Subsec. (c)(2). Pub. L. 103–182, § 208(2), added subpar.
(E) and redesignated former subpar. (E) as (F) and substituted ‘‘clauses (A) through (E)’’ for ‘‘clauses (A)
through (D)’’. See Construction of 1993 Amendment
note below.
Pub. L. 103–182, § 645(5), designated last sentence of
par. (1) as par. (2). Former par. (2) redesignated (3). See
Construction of 1993 Amendment note below.
Subsec. (c)(3). Pub. L. 103–182, § 645(4), redesignated
par. (2) as (3) and substituted ‘‘the Customs Service’’
for ‘‘such customs officer’’ in introductory provisions.
Subsec. (d). Pub. L. 103–182, § 645(6), substituted ‘‘Customs Service’’ for ‘‘customs officer’’.
Subsecs. (e), (f). Pub. L. 103–182, § 208(3), added subsecs. (e) and (f).
1988—Subsec. (b). Pub. L. 100–449 temporarily inserted
‘‘, or review by a binational panel of a determination
to which section 1516a(g)(2) of this title applies is commenced pursuant to section 1516a(g) of this title and article 1904 of the United States-Canada Free-Trade
Agreement’’ before period at end. See Effective and
Termination Dates of 1988 Amendment note below.
1986—Subsec. (a). Pub. L. 99–514 struck out ‘‘as defined in section 1677(9)(C), (D), (E), and (F) of this title’’
after ‘‘domestic interested parties’’.
1984—Subsec. (a). Pub. L. 98–573 substituted ‘‘section
1677(9)(C), (D), (E), and (F) of this title’’ for ‘‘section
1677(9)(C), (D), and (E) of this title’’ in provisions preceding par. (1).
1980—Subsec. (a). Pub. L. 96–417, §§ 601(5), 605, redesignated the United States Customs Court as the United
States Court of International Trade, inserted in item
(4) provision for decisions as to a demand for redelivery
to customs custody and the phrase ‘‘, except a determination appealable under section 1337 of this title’’
and substituted provision for contesting denial of a protest in accordance with chapter 169 of title 28 within
the time prescribed by section 2636 of that title for provision for such contest in accordance with section 2632
of title 28 within the time prescribed by section 2631 of
that title.
Subsec. (b). Pub. L. 96–417, § 601(5), redesignated the
United States Customs Court as the United States
Court of International Trade.
1979—Subsec. (a). Pub. L. 96–39, § 1001(b)(3)(A), (B), inserted reference to subsection (b) of this section and
substituted ‘‘section 1516 of this title (relating to petitions by domestic interested parties as defined in section 1677(9)(C), (D), and (E) of this title)’’ for ‘‘section
1516 of this title (relating to petitions by American
manufacturers, producers, and wholesalers)’’ in provisions preceding par. (1).
Subsec. (b). Pub. L. 96–39, § 1001(b)(3)(D), added subsec.
(b). Former subsec. (b) redesignated (c).
Subsec. (c)(1). Pub. L. 96–39, § 1001(b)(3)(C), (E), redesignated former subsec. (b)(1) as (c)(1) and substituted
provisions that, except as provided in sections 1485(d)
and 1557(b) of this title, protests may be filed by importers or consignees or their sureties, persons paying
a charge or exaction, persons seeking entry or delivery,
persons filing a claim for drawback, and authorized
agents of such persons for provisions that, except as
otherwise provided in section 1557(b) of this title, protests could be filed only by importers, consignees, or
the authorized agents of persons paying any charges, or
exactions, persons filing claims for drawback, or persons seeking entry or delivery.
Subsec. (c)(2). Pub. L. 96–39, § 1001(b)(3)(C), (F), redesignated former subsec. (b)(2) as (c)(2) and inserted provision that a protest by a surety which has an unsatisfied legal claim under its bond may be filed within 90
days from the date of mailing of notice of demand for
payment against its bond and that, if another party has
not filed a timely protest, the surety’s protest shall
certify that it is not being filed collusively to extend
another authorized person’s time to protest as specified
in this subsection.
Subsec. (d). Pub. L. 96–39, § 1001(b)(3)(C), redesignated
former subsec. (c) as (d).
1970—Pub. L. 91–271 designated existing provisions as
subsec. (a), expanded references to sections excepted

Page 216

from application of this section, substituted decisions
of the appropriate customs officer for all decisions of
the collector as deemed to be final and conclusive, reorganized the categories of decisions and findings subject
to such finality and conclusiveness, and revised the
procedures for filing of protests, and added subsecs. (b)
and (c).
EFFECTIVE AND TERMINATION DATES OF 2011
AMENDMENT
Amendment by Pub. L. 112–43 effective Oct. 21, 2011,
applicable with respect to Panama on the date the
United States–Panama Trade Promotion Agreement
enters into force (Oct. 31, 2012), and to cease to be effective on the date the Agreement terminates, see section
107(b), (c) of Pub. L. 112–43, set out in a note under section 3805 of this title.
Amendment by Pub. L. 112–42 effective Oct. 21, 2011,
applicable with respect to Colombia on the date the
United States–Colombia Trade Promotion Agreement
enters into force (May 15, 2012), and to cease to be effective on the date the Agreement terminates, see section
107(b), (c) of Pub. L. 112–42, set out in a note under section 3805 of this title.
Amendment by Pub. L. 112–41 effective Oct. 21, 2011,
applicable with respect to Korea on the date the United
States–Korea Free Trade Agreement enters into force
(Mar. 15, 2012), and to cease to be effective on the date
the Agreement terminates, see section 107(b), (c) of
Pub. L. 112–41, set out in a note under section 3805 of
this title.
EFFECTIVE DATE OF 2009 AMENDMENT
Except as otherwise provided, amendment by Pub. L.
111–3 effective Apr. 1, 2009, see section 3 of Pub. L. 111–3,
set out as an Effective Date note under section 1396 of
Title 42, The Public Health and Welfare.
Pub. L. 111–3, title VII, § 702(c)(2), Feb. 4, 2009, 123
Stat. 110, provided that: ‘‘The amendment made by this
subsection [amending this section] shall apply to articles imported after the date of the enactment of this
Act [Feb. 4, 2009].’’
EFFECTIVE AND TERMINATION DATES OF 2007
AMENDMENT
Amendment by Pub. L. 110–138 effective on the date
the United States-Peru Trade Promotion Agreement
enters into force (Feb. 1, 2009) and to cease to be effective on the date the Agreement ceases to be in force,
see section 107(a), (c) of Pub. L. 110–138, set out in a
note under section 3805 of this title.
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 AND TERMINATION DATES OF 2005
AMENDMENT
Amendment by Pub. L. 109–53 effective on the date
the
Dominican
Republic-Central
America-United
States Free Trade Agreement enters into force (Mar. 1,
2006) and to cease to have effect on date Agreement
ceases to be in force with respect to the United States,
and, during any period in which a country ceases to be
a CAFTA–DR country, to cease to have effect with respect to such country, see section 107 of Pub. L. 109–53,
set out as an Effective and Termination Dates note
under section 4001 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.

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TITLE 19—CUSTOMS DUTIES

EFFECTIVE AND TERMINATION DATES OF 2003
AMENDMENT
Amendment by Pub. L. 108–77 effective on the date
the United States-Chile Free Trade Agreement enters
into force (Jan. 1, 2004), and to cease to be effective on
the date the Agreement ceases to be in force, see section 107(a), (c) of Pub. L. 108–77, set out in a note under
section 3805 of this title.
EFFECTIVE DATE OF 1999 AMENDMENT
Pub. L. 106–36, title II, § 2408(c), June 25, 1999, 113 Stat.
171, provided that: ‘‘The amendments made by this section [amending this section and section 1520 of this
title] apply with respect to goods entered, or withdrawn from warehouse for consumption, on or after the
15th day after the date of the enactment of this Act
[June 25, 1999].’’
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by section 208 of Pub. L. 103–182 effective
on the date the North American Free Trade Agreement
enters into force with respect to the United States
[Jan. 1, 1994], see section 213(b) of Pub. L. 103–182, set
out as an Effective Date note under section 3331 of this
title.
Amendment by section 412(a) of Pub. L. 103–182 effective on the date the North American Free Trade Agreement enters into force with respect to the United
States [Jan. 1, 1994], but not applicable to any final determination described in section 1516a(a)(1)(B) or
(2)(B)(i), (ii), or (iii) of this title, notice of which is published in the Federal Register before such date, or to a
determination described in section 1516a(a)(2)(B)(vi) of
this title, notice of which is received by the Government of Canada or Mexico before such date, or to any
binational panel review under the United States-Canada Free-Trade Agreement, or to any extraordinary
challenge arising out of any such review, that was commenced before such date, see section 416 of Pub. L.
103–182, set out as an Effective Date note under section
3431 of this title.
EFFECTIVE AND TERMINATION DATES OF 1988
AMENDMENT
Amendment by Pub. L. 100–449 effective on date the
United States-Canada Free-Trade Agreement enters
into force (Jan. 1, 1989), and to cease to have effect on
date Agreement ceases to be in force, see section 501(a),
(c) of Pub. L. 100–449, set out in a note under section
2112 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98–573 applicable with respect
to investigations initiated by petition or by the administering authority under parts I and II of subtitle IV of
this chapter, and to reviews begun under section 1675 of
this title, on or after Oct. 30, 1984, see section 626(b)(1)
of Pub. L. 98–573, as amended, set out as a note under
section 1671 of this title.
EFFECTIVE DATE OF 1980 AMENDMENT
Amendment by Pub. L. 96–417 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 a note under section 251 of
Title 28, Judiciary and Judicial Procedure.
EFFECTIVE DATE OF 1979 AMENDMENT
Amendment by Pub. L. 96–39 effective Jan. 1, 1980, see
sections 1002 and 107 of Pub. L. 96–39, set out as Effective Date notes under sections 1516a and 1671 of this
title, respectively.
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.

§ 1514

CONSTRUCTION OF 1993 AMENDMENT
Amendment by section 208 of Pub. L. 103–182 to be
made after amendment by section 645 of Pub. L. 103–182
is executed, see section 212 of Pub. L. 103–182, set out as
a note under section 58c 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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.
Functions of Secretary of the Treasury under this
section insofar as they relate to any protest, petition,
or notice of desire to contest described in section
1002(b)(1) of the Trade Agreements Act of 1979, set out
as a note under section 1516a of this title, transferred
to Secretary of Commerce pursuant to Reorg. Plan No.
3 of 1979, § 5(a)(1)(D), 44 F.R. 69275, 93 Stat. 1381, eff. Jan.
2, 1980, as provided by section 1–107(a) of Ex. Ord. No.
12188, Jan. 2, 1980, 45 F.R. 993, set out as notes under
section 2171 of this title.
EFFECT OF TERMINATION OF NAFTA COUNTRY STATUS
For provisions relating to effect of termination of
NAFTA country status on the provisions of sections 401
to 416 of Pub. L. 103–182, see section 3451 of this title.
INCONSISTENT DECISIONS OF CUSTOMS OFFICERS
Pub. L. 100–690, title VII, § 7361(c), Nov. 18, 1988, 102
Stat. 4474, provided that:
‘‘(1) The Secretary of the Treasury shall prescribe
regulations that—
‘‘(A) effect uniformity in—
‘‘(i) decisions described in section 514(a) of the
Tariff Act of 1930 (19 U.S.C. 1514(a)) that are made
by customs officers with respect to the same, or
substantially similar, merchandise, and
‘‘(ii) decisions to conduct intensified inspections
or examinations of merchandise at ports of entry,
and
‘‘(B) establish procedures that allow individuals described in section 514(c)(1) of the Tariff Act of 1930 (19
U.S.C. 1514(c)(1)), any port authority, and any other
interested party (within the meaning of section
516(a)(2) of the Tariff Act of 1930 (19 U.S.C. 1516(a)(2)))
to petition the Secretary to obtain such uniformity
in an expedited and timely fashion.
‘‘(2) The Secretary of the Treasury shall publish in
the Federal Register and submit to the Committee on
Finance of the Senate and the Committee on Ways and
Means of the House of Representatives the proposed
and final form of the regulations prescribed under paragraph (1) and shall receive and consider comments from
the public regarding the proposed form of such regulations during the 60-day period beginning on the date
the proposed form of such regulations are published in
the Federal Register.
‘‘(3) The regulations prescribed under paragraph (1)
shall take effect by no later than April 1, 1989.
‘‘(4) By no later than September 1, 1989, the Secretary
of the Treasury shall submit to the Committee on Finance of the Senate and the Committee on Ways and
Means of the House of Representatives a report on the
effectiveness of the regulations prescribed under paragraph (1) and recommendations for permanent legislation addressing uniformity.’’

§ 1515

TITLE 19—CUSTOMS DUTIES
PLAN AMENDMENTS NOT REQUIRED UNTIL
JANUARY 1, 1989

For provisions directing that if any amendments
made by subtitle A or subtitle C of title XI [§§ 1101–1147
and 1171–1177] or title XVIII [§§ 1801–1899A] of Pub. L.
99–514 require an amendment to any plan, such plan
amendment shall not be required to be made before the
first plan year beginning on or after Jan. 1, 1989, see
section 1140 of Pub. L. 99–514, set out as a note under
section 401 of Title 26, Internal Revenue Code.

§ 1515. Review of protests
(a) Administrative review and modification of
decisions
Unless a request for an accelerated disposition
of a protest is filed in accordance with subsection (b) of this section the appropriate customs officer, within two years from the date a
protest was filed in accordance with section 1514
of this title, shall review the protest and shall
allow or deny such protest in whole or in part.
Thereafter, any duties, charge, or exaction
found to have been assessed or collected in excess shall be remitted or refunded and any drawback found due shall be paid. Upon the request
of the protesting party, filed within the time allowed for the filing of a protest under section
1514 of this title, a protest may be subject to further review by another appropriate customs officer, under the circumstances and in the form
and manner that may be prescribed by the Secretary in regulations, but subject to the twoyear limitation prescribed in the first sentence
of this subsection. Within 30 days from the date
an application for further review is filed, the appropriate customs officer shall allow or deny the
application and, if allowed, the protest shall be
forwarded to the customs officer who will be
conducting the further review. Notice of the denial of any protest shall be mailed in the form
and manner prescribed by the Secretary. Such
notice shall include a statement of the reasons
for the denial, as well as a statement informing
the protesting party of his right to file a civil
action contesting the denial of a protest under
section 1514 of this title.
(b) Request for accelerated disposition of protest
A request for accelerated disposition of a protest filed in accordance with section 1514 of this
title may be mailed by certified or registered
mail to the appropriate customs officer any
time concurrent with or following the filing of
such protest. For purposes of section 1581 of title
28, a protest which has not been allowed or denied in whole or in part within thirty days following the date of mailing by certified or registered mail of a request for accelerated disposition shall be deemed denied on the thirtieth day
following mailing of such request.
(c) Request for set aside of denial of further review
If a protesting party believes that an application for further review was erroneously or improperly denied or was denied without authority
for such action, it may file with the Commissioner of U.S. Customs and Border Protection a
written request that the denial of the application for further review be set aside. Such request must be filed within 60 days after the date
of the notice of the denial. The Commissioner of

Page 218

U.S. Customs and Border Protection may review
such request and, based solely on the information before the Customs Service at the time the
application for further review was denied, may
set aside the denial of the application for further review and void the denial of protest, if appropriate. If the Commissioner of U.S. Customs
and Border Protection fails to act within 60 days
after the date of the request, the request shall
be considered denied. All denials of protests are
effective from the date of original denial for
purposes of section 2636 of title 28. If an action
is commenced in the Court of International
Trade that arises out of a protest or an application for further review, all administrative action pertaining to such protest or application
shall terminate and any administrative action
taken subsequent to the commencement of the
action is null and void.
(d) Voiding denial of protest
If a protest is timely and properly filed, but is
denied contrary to proper instructions, the Customs Service may on its own initiative, or pursuant to a written request by the protesting
party filed with the appropriate port director
within 90 days after the date of the protest denial, void the denial of the protest.
(June 17, 1930, ch. 497, title IV, § 515, 46 Stat. 734;
Pub. L. 91–271, title II, § 208, June 2, 1970, 84 Stat.
285; Pub. L. 96–39, title X, § 1001(b)(2), July 26,
1979, 93 Stat. 304; Pub. L. 96–417, title VI, § 606,
Oct. 10, 1980, 94 Stat. 1745; Pub. L. 103–182, title
VI, § 617, Dec. 8, 1993, 107 Stat. 2179; Pub. L.
104–295, § 3(a)(11), Oct. 11, 1996, 110 Stat. 3516; Pub.
L. 106–36, title II, § 2407, June 25, 1999, 113 Stat.
171; Pub. L. 108–429, title II, § 2104, Dec. 3, 2004,
118 Stat. 2598; Pub. L. 114–125, title VIII,
§ 802(d)(2), Feb. 24, 2016, 130 Stat. 210.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 515, 42
Stat. 970. That section was superseded by section 515 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
Provisions for transmission of the invoice, papers,
and exhibits to the board of general appraisers in case
of protest, and provisions concerning the conclusiveness of its determination, were contained in act Oct. 3,
1913, ch. 16, § III, N, 38 Stat. 187, the provisions of which
were substituted for provisions of a similar nature in
Customs Administrative Act of June 10, 1890, ch. 407,
§ 14, 26 Stat. 137, as amended by Payne-Aldrich Tariff
Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 100.
AMENDMENTS
2004—Subsec. (b). Pub. L. 108–429 substituted ‘‘concurrent with or’’ for ‘‘after ninety days’’ in first sentence.
1999—Subsec. (a). Pub. L. 106–36 inserted after third
sentence ‘‘Within 30 days from the date an application
for further review is filed, the appropriate customs officer shall allow or deny the application and, if allowed,
the protest shall be forwarded to the customs officer
who will be conducting the further review.’’
1996—Subsec. (d). Pub. L. 104–295 substituted ‘‘port director’’ for ‘‘district director’’.
1993—Subsecs. (c) and (d). Pub. L. 103–182 added subsecs. (c) and (d).
1980—Subsec. (b). Pub. L. 96–417 substituted reference
to section ‘‘1581’’ for ‘‘1582’’ of title 28.
1979—Subsec. (a). Pub. L. 96–39 required that notice of
denial include a statement of reasons for denial, as well
as a statement informing protesting party of his right

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TITLE 19—CUSTOMS DUTIES

to file a civil action contesting denial of a protest
under section 1514 of this title.
1970—Pub. L. 91–271 designating existing provisions as
subsec. (a), substituted provisions authorizing review
by appropriate customs officer for provisions authorizing review by collector and revised such review procedures, and added subsec. (b).
CHANGE OF NAME
‘‘Commissioner of U.S. Customs and Border Protection’’ substituted for ‘‘Commissioner of Customs’’
wherever appearing in subsec. (c) on authority of section 802(d)(2) of Pub. L. 114–125, set out as a note under
section 211 of Title 6, Domestic Security.
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 1996 AMENDMENT
Amendment by Pub. L. 104–295 applicable as of Dec. 8,
1993, see section 3(b) of Pub. L. 104–295, set out as a note
under section 1321 of this title.
EFFECTIVE DATE OF 1980 AMENDMENT
Amendment by Pub. L. 96–417 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 a note under section 251 of
Title 28, Judiciary and Judicial Procedure.
EFFECTIVE DATE OF 1979 AMENDMENT
Amendment by Pub. L. 96–39 effective Jan. 1, 1980, see
sections 1002 and 107 of Pub. L. 96–39, set out as Effective Date notes under sections 1516a and 1671 of this
title, respectively.
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
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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.
Functions of Secretary of the Treasury under this
section insofar as they relate to any protest, petition,
or notice of desire to contest described in section
1002(b)(1) of the Trade Agreements Act of 1979, set out
as a note under section 1516a of this title, transferred
to Secretary of Commerce pursuant to Reorg. Plan No.
3 of 1979, § 5(a)(1)(D), 44 F.R. 69275, 93 Stat. 1381, eff. Jan.
2, 1980, as provided by section 1–107(a) of Ex. Ord. No.
12188, Jan. 2, 1980, 45 F.R. 993, set out as notes under
section 2171 of this title.
REVIEW OF PROTESTS IN IMPORT SURCHARGE CASES
Pub. L. 93–618, title VI, § 611, Jan. 3, 1975, 88 Stat. 2075,
provided that: ‘‘Notwithstanding the provisions of section 515(a) of the Tariff Act of 1930 (19 U.S.C. 1515(a)), in
the case of any protest under section 514 of such Act
[section 1514 of this title] involving the imposition of

§ 1516

an import surcharge in the form of a supplemental duty
pursuant to Presidential Proclamation 4074, dated August 17, 1971 [set out as a note preceding section 1202 of
this title], the time for review and allowing or denying
the protest shall not expire until five years from the
date the protest was filed in accordance with such section 514 [section 1514 of this title].’’

§ 1516. Petitions by domestic interested parties
(a) Request for classification and rate of duty;
petition
(1) The Secretary shall, upon written request
by an interested party furnish the classification
and the rate of duty imposed upon designated
imported merchandise of a class or kind manufactured, produced, or sold at wholesale by such
interested party. If the interested party believes
that the appraised value, the classification, or
rate of duty is not correct, it may file a petition
with the Secretary setting forth—
(A) a description of the merchandise,
(B) the appraised value, the classification, or
the rate of duty that it believes proper, and
(C) the reasons for its belief.
(2) As used in this section, the term ‘‘interested party’’ means a person who is—
(A) a manufacturer, producer, or wholesaler
in the United States;
(B) a certified union or recognized union or
group of workers which is representative of an
industry engaged in the manufacture, production, or wholesale in the United States; or
(C) a trade or business association a majority of whose members are manufacturers, producers, or wholesalers in the United States,
of goods of the same class or kind as the designated imported merchandise. Such term includes an association, a majority of whose members is composed of persons described in subparagraph (A), (B), or (C).
(3) Any producer of a raw agricultural product
who is considered under section 1677(4)(E) of this
title to be part of the industry producing a processed agricultural product of the same class or
kind as the designated imported merchandise
shall, for purposes of this section, be treated as
an interested party producing such processed agricultural product.
(b) Determination on petition
If, after receipt and consideration of a petition
filed by such an interested party, the Secretary
determines that the appraised value, the classification, or rate of duty is not correct, he shall
determine the proper appraised value, classification, or rate of duty and shall notify the petitioner of his determination. All such merchandise entered for consumption or withdrawn from
warehouse for consumption more than thirty
days after the date such notice to the petitioner
is published in the weekly Customs Bulletin
shall be appraised, classified, or assessed as to
the rate of duty in accordance with the Secretary’s determination.
(c) Contest by petitioner of appraised value, classification, or rate of duty
If the Secretary determines that the appraised
value, classification, or rate of duty with respect to which a petition was filed pursuant to
subsection (a) of this section is correct, he shall

§ 1516

TITLE 19—CUSTOMS DUTIES

notify the petitioner. If dissatisfied with the determination of the Secretary, the petitioner
may file with the Secretary, not later than thirty days after the date of the notification, notice
that it desires to contest the appraised value,
classification, or rate of duty. Upon receipt of
notice from the petitioner, the Secretary shall
cause publication to be made of his determination as to the proper appraised value, classification, or rate of duty and of the petitioner’s desire to contest, and shall thereafter furnish the
petitioner with such information as to the entries and consignees of such merchandise, entered after the publication of the determination
of the Secretary, at such ports of entry designated by the petitioner in his notice of desire
to contest, as will enable the petitioner to contest the appraised value, classification, or rate
of duty imposed upon such merchandise in the
liquidation of one such entry at such port. The
Secretary shall direct the appropriate customs
officer at such ports to immediately notify the
petitioner by mail when the first of such entries
is liquidated.
(d) Appraisal, classification, and liquidation of
entries of merchandise covered by published
decisions of Secretary
Notwithstanding the filing of an action pursuant to chapter 169 of title 28, merchandise of the
character covered by the published decision of
the Secretary (when entered for consumption or
withdrawn from warehouse for consumption on
or before the date of publication of a decision of
the United States Court of International Trade
or of the United States Court of Appeals for the
Federal Circuit, not in harmony with the published decision of the Secretary) shall be appraised or classified, or both, and the entries liquidated, in accordance with the decision of the
Secretary and, except as otherwise provided in
this chapter, the final liquidations of these entries shall be conclusive upon all parties.
(e) Consignee or his agent as party in interest
before the Court of International Trade
The consignee or his agent shall have the right
to appear and to be heard as a party in interest
before the United States Court of International
Trade.
(f) Appraisement, classification, and assessment
of duty of merchandise covered by published
decision of Secretary in accordance with
final judicial decision of Court of International Trade or Court of Appeals for the
Federal Circuit sustaining cause of action in
whole or in part; suspension of liquidation of
entries; publication
If the cause of action is sustained in whole or
in part by a decision of the United States Court
of International Trade or of the United States
Court of Appeals for the Federal Circuit, merchandise of the character covered by the published decision of the Secretary, which is entered for consumption or withdrawn from warehouse for consumption after the date of publication in the Federal Register by the Secretary or
the administering authority of a notice of the
court decision, shall be subject to appraisement,
classification, and assessment of duty in accordance with the final judicial decision in the ac-

Page 220

tion, and the liquidation of entries covering the
merchandise so entered or withdrawn shall be
suspended until final disposition is made of the
action, whereupon the entries shall be liquidated, or if necessary, reliquidated in accordance with the final decision. Such notice of the
court decision shall be published within ten days
from the date of the issuance of the court decision.
(g) Regulations implementing required procedures
Regulations shall be prescribed by the Secretary to implement the procedures required
under this section.
(June 17, 1930, ch. 497, title IV, § 516, 46 Stat. 735;
June 25, 1938, ch. 679, § 17(a), 52 Stat. 1084; June
25, 1948, ch. 646, § 39, 62 Stat. 992; Pub. L. 91–271,
title II, § 209, June 2, 1970, 84 Stat. 286; Pub. L.
93–618, title III, §§ 321(f)(1), 331(b), Jan. 3, 1975, 88
Stat. 2048, 2052; Pub. L. 96–39, title X, § 1001(b)(1),
July 26, 1979, 93 Stat. 303; Pub. L. 96–417, title VI,
§§ 601(6), 607, Oct. 10, 1980, 94 Stat. 1744, 1745; Pub.
L. 97–164, title I, § 163(a)(1), Apr. 2, 1982, 96 Stat.
49; Pub. L. 99–514, title XVIII, § 1888(5), Oct. 22,
1986, 100 Stat. 2925; Pub. L. 100–418, title I,
§ 1326(d)(3), Aug. 23, 1988, 102 Stat. 1204.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 516, 42
Stat. 970. That section was superseded by section 516 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
AMENDMENTS
1988—Subsec. (a)(3). Pub. L. 100–418 added par. (3).
1986—Subsec. (a)(2). Pub. L. 99–514 inserted ‘‘Such
term includes an association, a majority of whose
members is composed of persons described in subparagraph (A), (B), or (C).’’
1982—Subsecs. (d), (f). Pub. L. 97–164 substituted
‘‘Court of Appeals for the Federal Circuit’’ for ‘‘Court
of Customs and Patent Appeals’’.
1980—Subsec. (a). Pub. L. 96–417, § 607(a), designated
existing provisions as par. (1), redesignated as subpars.
(A), (B), and (C), former pars. (1), (2), and (3), struck out
‘‘(as defined in section 1677(9)(C), (D), and (E) of this
title)’’ after ‘‘interested party’’, covered in par. (2), and
added par. (2).
Subsec. (d). Pub. L. 96–417, §§ 601(6), 607(b), redesignated the United States Customs Court as the United
States Court of International Trade and substituted
reference to chapter 169 for section 2632 of title 28.
Subsecs. (e), (f). Pub. L. 96–417, § 601(6), redesignated
the United States Customs Court as the United States
Court of International Trade.
1979—Pub. L. 96–39 completely revised the section to
provide an expedited process for judicial review of an
appealable determination, expanded the size of the
group of parties having standing to obtain review of an
appealable determination, and, in the process, revised
subsecs. (a), (b), and (c), redesignated former subsecs.
(e), (f), (g), and (h) as (d), (e), (f), and (g), and struck out
former subsec. (d) relating to the contest of the Secretary’s determination that foreign merchandise was
not being sold in the United States at less than fair
value or that bounty or grant was not being paid.
1975—Subsec. (a). Pub. L. 93–618, § 331(b), inserted provisions relating to additional duty described in section
1303 of this title (to be known as ‘‘countervailing duties’’) and to special duty described in section 161 of
this title (to be known as ‘‘antidumping duties’’).
Subsecs. (b), (c). Pub. L. 93–618, § 331(b), inserted provisions relating to countervailing duties and antidumping duties.

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TITLE 19—CUSTOMS DUTIES

Subsecs. (d) to (h). Pub. L. 93–618, § 321(f)(1), added
subsec. (d) and redesignated subsecs. (d) to (g) as (e) to
(h), respectively.
1970—Subsec. (a). Pub. L. 91–271 substituted provisions requiring the Secretary to furnish to the American manufacturer, producer, or wholesaler the classification, and the rate of duty, if any, imposed upon designated imported merchandise, and provisions authorizing the American manufacturer, etc., to file a protest
with the Secretary if the appraised value is too low, the
classification is not correct, or the proper rate of duty
is not being assessed, for provisions setting forth the
procedure for the determination of a protest by an
American manufacturer, producer, or wholesaler that
the appraised value of any imported merchandise of a
class or kind manufactured, produced, or sold at wholesale by him is too low.
Subsec. (b). Pub. L. 91–271 substituted provisions authorizing the Secretary to determine the proper appraised value, classification, or rate of duty of the imported merchandise, and to notify the American manufacturer, producer, or wholesaler of his determination,
for provision setting forth the procedure for the determination of a protest by an American manufacturer,
producer, or wholesaler that the classification of, and
the rate of duty, if any, is not proper.
Subsec. (c). Pub. L. 91–271 substituted provisions setting forth the procedure for the petitioner to contest
the decisions of the Secretary with respect to a petition filed pursuant to subsec. (a) of this section, for
provisions requiring the collector to mail to the consignee or his agent a copy of every appeal and every
protest filed by an American manufacturer, producer,
or wholesaler, and authorizing such consignee or his
agent to appear and be heard as a party in interest before the Customs Court.
Subsecs. (d) to (g). Pub. L. 91–271 added subsecs. (d) to
(g).
1948—Subsec. (b). Act June 25, 1948, repealed last sentence relating to procedure of proceeding over all other
cases on Customs Court docket. See sections 2602 and
2638 of Title 28, Judiciary and Judicial Procedure.
Subsec. (c). Act June 25, 1948, repealed last sentence
relating to finality of Customs Court’s decision. See
section 2637 of Title 28.
Subsec. (d). Act June 25, 1948, repealed subsec. (d) relating to inspection of documents. See section 2634 of
Title 28.
1938—Subsec. (b). Act June 25, 1938, amended subsec.
(b) generally.
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by Pub. L. 100–418 applicable with respect to investigations initiated after Aug. 23, 1988, and
to reviews initiated under section 1673e(c) or 1675 of
this title after Aug. 23, 1988, see section 1337(b) of Pub.
L. 100–418, set out as a note under section 1671 of this
title.
EFFECTIVE DATE OF 1982 AMENDMENT
Amendment by Pub. L. 97–164 effective Oct. 1, 1982,
see section 402 of Pub. L. 97–164, set out as a note under
section 171 of Title 28, Judiciary and Judicial Procedure.
EFFECTIVE DATE OF 1980 AMENDMENT
Amendment by Pub. L. 96–417 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 a note under section 251 of
Title 28, Judiciary and Judicial Procedure.
EFFECTIVE DATE OF 1979 AMENDMENT
Amendment by Pub. L. 96–39 effective Jan. 1, 1980, see
sections 1002 and 107 of Pub. L. 96–39, set out as Effective Date notes under sections 1516a and 1671 of this
title, respectively.
EFFECTIVE DATE OF 1975 AMENDMENT
Pub. L. 93–618, title III, § 321(g)(3), Jan. 3, 1975, 88 Stat.
2049, provided that: ‘‘The amendment made by sub-

§ 1516

section (f) [amending this section and sections 2631 and
2632 of Title 28, Judiciary and Judicial Procedure] shall
apply with respect to determinations under section 201
of the Antidumping Act, 1921 [section 160 of this title],
resulting from questions of dumping raised or presented on or after the date of the enactment of this Act
[Jan. 3, 1975].’’
Amendment by section 331(b) of Pub. L. 93–618 effective Jan. 3, 1975, see section 331(d)(1) of Pub. L. 93–618,
set out as a note under section 1315 of this title.
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 1948 AMENDMENT
Act June 25, 1948, ch. 646, § 38, 62 Stat. 992, provided
that the amendment made by that act is effective Sept.
1, 1948.
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
Functions of Secretary of the Treasury under this
section insofar as they relate to any protest, petition,
or notice of desire to contest described in section
1002(b)(1) of the Trade Agreements Act of 1979, set out
as a note under section 1516a of this title, transferred
to Secretary of Commerce pursuant to Reorg. Plan No.
3 of 1979, § 5(a)(1)(D), 44 F.R. 69275, 93 Stat. 1381, eff. Jan.
2, 1980, as provided by section 1–107(a) of Ex. Ord. No.
11288, Jan. 2, 1980, 45 F.R. 993, set out as notes under
section 2171 of this title.
PLAN AMENDMENTS NOT REQUIRED UNTIL
JANUARY 1, 1989
For provisions directing that if any amendments
made by subtitle A or subtitle C of title XI [§§ 1101–1147
and 1171–1177] or title XVIII [§§ 1801–1899A] of Pub. L.
99–514 require an amendment to any plan, such plan
amendment shall not be required to be made before the
first plan year beginning on or after Jan. 1, 1989, see
section 1140 of Pub. L. 99–514, as amended, set out as a
note under section 401 of Title 26, Internal Revenue
Code.
APPLICATION OF SUBSECTION (b) TO COMPLAINTS
Act June 25, 1938, ch. 679, § 17(b), (c), 52 Stat. 1086, as
amended by act June 16, 1951, ch. 141, § 9(b), 65 Stat. 75,
provided that:
‘‘(b) The provisions of subsection (b) of section 516 of
the Tariff Act of 1930 [this section], as amended by this
act, shall apply only in the case of complaints filed
after the effective date of this act [see Effective Date
of 1938 Amendment note set out under section 1401 of
this title]. The provisions of subsection (b) of section
516 of the Tariff Act of 1930, as in force prior to the effective date of this act, shall continue in force with respect to any proceedings commenced by the filing of a
complaint thereunder, except that upon the expiration
of thirty days after the effective date of this act, or
upon the expiration of thirty days after the date of a
decision of the Secretary adverse to the complainant,
whichever is the later, any such proceedings in which
a protest has not been duly filed shall be deemed to
have been terminated unless the complainant shall
have filed with the Secretary after the effective date of
this act a notice that he desires to protest the classification of, or rate of duty assessed upon, the merchandise.
‘‘(c) [Repealed. June 16, 1951, ch. 141, § 9(b), 65 Stat.
75.]’’

§ 1516a

TITLE 19—CUSTOMS DUTIES

§ 1516a. Judicial review in countervailing duty
and antidumping duty proceedings
(a) Review of determination
(1) Review of certain determinations
Within 30 days after the date of publication
in the Federal Register of—
(A) a determination by the administering
authority, under 1671a(c) 1 or 1673a(c) of this
title, not to initiate an investigation,
(B) a determination by the Commission,
under section 1675(b) of this title, not to review a determination based upon changed
circumstances,
(C) a negative determination by the Commission, under section 1671b(a) or 1673b(a) of
this title, as to whether there is reasonable
indication of material injury, threat of material injury, or material retardation, or
(D) a final determination by the administering authority or the Commission under
section 1675(c)(3) of this title,
an interested party who is a party to the proceeding in connection with which the matter
arises may commence an action in the United
States Court of International Trade by filing
concurrently a summons and complaint, each
with the content and in the form, manner, and
style prescribed by the rules of that court,
contesting any factual findings or legal conclusions upon which the determination is
based.
(2) Review of determinations on record
(A) In general
Within thirty days after—
(i) the date of publication in the Federal
Register of—
(I) notice of any determination described in clause (ii), (iii), (iv), (v), or
(viii) of subparagraph (B),
(II) an antidumping or countervailing
duty order based upon any determination described in clause (i) of subparagraph (B), or
(III) notice of the implementation of
any determination described in clause
(vii) of subparagraph (B), or
(ii) the date of mailing of a determination described in clause (vi) of subparagraph (B),
an interested party who is a party to the
proceeding in connection with which the
matter arises may commence an action in
the United States Court of International
Trade by filing a summons, and within thirty days thereafter a complaint, each with
the content and in the form, manner, and
style prescribed by the rules of that court,
contesting any factual findings or legal conclusions upon which the determination is
based.
(B) Reviewable determinations
The determinations which may be contested under subparagraph (A) are as follows:
(i) Final affirmative determinations by
the administering authority and by the
1 So

in original. Probably should be preceded by ‘‘section’’.

Page 222

Commission under section 1671d or 1673d of
this title, including any negative part of
such a determination (other than a part
referred to in clause (ii)).
(ii) A final negative determination by
the administering authority or the Commission under section 1671d or 1673d of this
title, including, at the option of the appellant, any part of a final affirmative determination which specifically excludes any
company or product.
(iii) A final determination, other than a
determination reviewable under paragraph
(1), by the administering authority or the
Commission under section 1675 of this
title.
(iv) A determination by the administering authority, under section 1671c or 1673c
of this title, to suspend an antidumping
duty or a countervailing duty investigation, including any final determination resulting from a continued investigation
which changes the size of the dumping
margin or net countervailable subsidy calculated, or the reasoning underlying such
calculations, at the time the suspension
agreement was concluded.
(v) An injurious effect determination by
the Commission under section 1671c(h) or
1673c(h) of this title.
(vi) A determination by the administering authority as to whether a particular
type of merchandise is within the class or
kind of merchandise described in an existing finding of dumping or antidumping or
countervailing duty order.
(vii) A determination by the administering authority or the Commission under
section 3538 of this title concerning a determination under subtitle IV of this chapter.
(viii) A determination by the Commission under section 1675b(a)(1) of this title.
(3) Exception
Notwithstanding the limitation imposed by
paragraph (2)(A)(i)(II) of this subsection, a
final affirmative determination by the administering authority under section 1671d or 1673d
of this title may be contested by commencing
an action, in accordance with the provisions of
paragraph (2)(A), within thirty days after the
date of publication in the Federal Register of
a final negative determination by the Commission under section 1671d or 1673d of this title.
(4) Procedures and fees
The procedures and fees set forth in chapter
169 of title 28 apply to an action under this
section.
(5) Time limits in cases involving merchandise
from free trade area countries
Notwithstanding any other provision of this
subsection, in the case of a determination to
which the provisions of subsection (g) apply,
an action under this subsection may not be
commenced, and the time limits for commencing an action under this subsection shall not
begin to run, until the day specified in whichever of the following subparagraphs applies:
(A) For a determination described in paragraph (1)(B) or clause (i), (ii) or (iii) of para-

Page 223

TITLE 19—CUSTOMS DUTIES

graph (2)(B), the 31st day after the date on
which notice of the determination is published in the Federal Register.
(B) For a determination described in
clause (vi) of paragraph (2)(B), the 31st day
after the date on which the government of
the relevant FTA country receives notice of
the determination.
(C) For a determination with respect to
which binational panel review has commenced in accordance with subsection (g)(8),
the day after the date as of which—
(i) the binational panel has dismissed binational panel review of the determination
for lack of jurisdiction, and
(ii) any interested party seeking review
of the determination under paragraph (1),
(2), or (3) of this subsection has provided
timely notice under subsection (g)(3)(B).
If such an interested party files a summons
and complaint under this subsection after
dismissal by the binational panel, and if a
request for an extraordinary challenge committee is made with respect to the decision
by the binational panel to dismiss—
(I) judicial review under this subsection
shall be stayed during consideration by the
committee of the request, and
(II) the United States Court of International Trade shall dismiss the action if
the committee vacates or remands the binational panel decision to dismiss.
(D) For a determination for which review
by the United States Court of International
Trade is provided for—
(i) under subsection (g)(12)(B), the day
after the date of publication in the Federal
Register of notice that article 1904 of the
NAFTA has been suspended, or
(ii) under subsection (g)(12)(D), the day
after the date that notice of settlement is
published in the Federal Register.
(E) For a determination described in
clause (vii) of paragraph (2)(B), the 31st day
after the date on which notice of the implementation of the determination is published
in the Federal Register.
(b) Standards of review
(1) Remedy
The court shall hold unlawful any determination, finding, or conclusion found—
(A) in an action brought under subparagraph (A), (B), or (C) of subsection (a)(1), to
be arbitrary, capricious, an abuse of discretion, or otherwise not in accordance with
law, or
(B)(i) in an action brought under paragraph (2) of subsection (a), to be unsupported
by substantial evidence on the record, or
otherwise not in accordance with law, or
(ii) in an action brought under paragraph
(1)(D) of subsection (a), to be arbitrary, capricious, an abuse of discretion, or otherwise
not in accordance with law.
(2) Record for review
(A) In general
For the purposes of this subsection, the
record, unless otherwise stipulated by the
parties, shall consist of—

§ 1516a

(i) a copy of all information presented to
or obtained by the Secretary, the administering authority, or the Commission during the course of the administrative proceeding,
including
all
governmental
memoranda pertaining to the case and the
record of ex parte meetings required to be
kept by section 1677f(a)(3) of this title; and
(ii) a copy of the determination, all transcripts or records of conferences or hearings, and all notices published in the Federal Register.
(B) Confidential or privileged material
The confidential or privileged status accorded to any documents, comments, or information shall be preserved in any action
under this section. Notwithstanding the preceding sentence, the court may examine, in
camera, the confidential or privileged material, and may disclose such material under
such terms and conditions as it may order.
(3) Effect of decisions by NAFTA or United
States-Canada binational panels
In making a decision in any action brought
under subsection (a), a court of the United
States is not bound by, but may take into consideration, a final decision of a binational
panel or extraordinary challenge committee
convened pursuant to article 1904 of the
NAFTA or of the Agreement.
(c) Liquidation of entries
(1) Liquidation in accordance with determination
Unless such liquidation is enjoined by the
court under paragraph (2) of this subsection,
entries of merchandise of the character covered by a determination of the Secretary, the
administering authority, or the Commission
contested under subsection (a) shall be liquidated in accordance with the determination
of the Secretary, the administering authority,
or the Commission, if they are entered, or
withdrawn from warehouse, for consumption
on or before the date of publication in the Federal Register by the Secretary or the administering authority of a notice of a decision of
the United States Court of International
Trade, or of the United States Court of Appeals for the Federal Circuit, not in harmony
with that determination. Such notice of a decision shall be published within ten days from
the date of the issuance of the court decision.
(2) Injunctive relief
In the case of a determination described in
paragraph (2) of subsection (a) by the Secretary, the administering authority, or the
Commission, the United States Court of International Trade may enjoin the liquidation of
some or all entries of merchandise covered by
a determination of the Secretary, the administering authority, or the Commission, upon a
request by an interested party for such relief
and a proper showing that the requested relief
should be granted under the circumstances.
(3) Remand for final disposition
If the final disposition of an action brought
under this section is not in harmony with the

§ 1516a

TITLE 19—CUSTOMS DUTIES

published determination of the Secretary, the
administering authority, or the Commission,
the matter shall be remanded to the Secretary, the administering authority, or the
Commission, as appropriate, for disposition
consistent with the final disposition of the
court.
(d) Standing
Any interested party who was a party to the
proceeding under section 1303 2 of this title or
subtitle IV of this chapter shall have the right
to appear and be heard as a party in interest before the United States Court of International
Trade. The party filing the action shall notify
all such interested parties of the filing of an action under this section, in the form, manner,
style, and within the time prescribed by rules of
the court.
(e) Liquidation in accordance with final decision
If the cause of action is sustained in whole or
in part by a decision of the United States Court
of International Trade or of the United States
Court of Appeals for the Federal Circuit—
(1) entries of merchandise of the character
covered by the published determination of the
Secretary, the administering authority, or the
Commission, which is entered, or withdrawn
from warehouse, for consumption after the
date of publication in the Federal Register by
the Secretary or the administering authority
of a notice of the court decision, and
(2) entries, the liquidation of which was enjoined under subsection (c)(2),
shall be liquidated in accordance with the final
court decision in the action. Such notice of the
court decision shall be published within ten days
from the date of the issuance of the court decision.
(f) Definitions
For purposes of this section—
(1) Administering authority
The term ‘‘administering authority’’ means
the administering authority described in section 1677(1) of this title.
(2) Commission
The term ‘‘Commission’’ means the United
States International Trade Commission.
(3) Interested party
The term ‘‘interested party’’ means any person described in section 1677(9) of this title.
(4) Secretary
The term ‘‘Secretary’’ means the Secretary
of the Treasury.
(5) Agreement
The term ‘‘Agreement’’ means the United
States-Canada Free-Trade Agreement.
(6) United States Secretary
The term ‘‘United States Secretary’’
means—
(A) the secretary for the United States
Section referred to in article 1908 of the
NAFTA, and
2 See

References in Text note below.

Page 224

(B) the secretary of the United States Section provided for in article 1909 of the Agreement.
(7) Relevant FTA Secretary
The term ‘‘relevant FTA Secretary’’ means
the Secretary—
(A) referred to in article 1908 of the
NAFTA, or
(B) provided for in paragraph 5 of article
1909 of the Agreement,
of the relevant FTA country.
(8) NAFTA
The term ‘‘NAFTA’’ means the North American Free Trade Agreement.
(9) Relevant FTA country
The term ‘‘relevant FTA country’’ means
the free trade area country to which an antidumping or countervailing duty proceeding
pertains.
(10) Free trade area country
The term ‘‘free trade area country’’ means
the following:
(A) Canada for such time as the NAFTA is
in force with respect to, and the United
States applies the NAFTA to, Canada.
(B) Mexico for such time as the NAFTA is
in force with respect to, and the United
States applies the NAFTA to, Mexico.
(C) Canada for such time as—
(i) it is not a free trade area country
under subparagraph (A); and
(ii) the Agreement is in force with respect to, and the United States applies the
Agreement to, Canada.
(g) Review of countervailing duty and antidumping duty determinations involving free trade
area country merchandise
(1) ‘‘Determination’’ defined
For purposes of this subsection, the term
‘‘determination’’ means a determination described in—
(A) paragraph (1)(B) of subsection (a), or
(B) clause (i), (ii), (iii), (vi), or (vii) of paragraph (2)(B) of subsection (a),
if made in connection with a proceeding regarding a class or kind of free trade area country merchandise, as determined by the administering authority.
(2) Exclusive review of determination by binational panels
If binational panel review of a determination
is requested pursuant to article 1904 of the
NAFTA or of the Agreement, then, except as
provided in paragraphs (3) and (4)—
(A) the determination is not reviewable
under subsection (a), and
(B) no court of the United States has
power or jurisdiction to review the determination on any question of law or fact by
an action in the nature of mandamus or
otherwise.
(3) Exception to exclusive binational panel review
(A) In general
A determination is reviewable under subsection (a) if the determination sought to be
reviewed is—

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TITLE 19—CUSTOMS DUTIES

(i) a determination as to which neither
the United States nor the relevant FTA
country requested review by a binational
panel pursuant to article 1904 of the
NAFTA or of the Agreement,
(ii) a revised determination issued as a
direct result of judicial review, commenced pursuant to subsection (a), if neither the United States nor the relevant
FTA country requested review of the original determination,
(iii) a determination issued as a direct
result of judicial review that was commenced pursuant to subsection (a) prior to
the entry into force of the NAFTA or of
the Agreement,
(iv) a determination which a binational
panel has determined is not reviewable by
the binational panel,
(v) a determination as to which binational panel review has terminated pursuant to paragraph 12 of article 1905 of the
NAFTA, or
(vi) a determination as to which extraordinary challenge committee review has
terminated pursuant to paragraph 12 of article 1905 of the NAFTA.
(B) Special rule
A determination described in subparagraph (A)(i) or (iv) is reviewable under subsection (a) only if the party seeking to commence review has provided timely notice of
its intent to commence such review to—
(i) the United States Secretary and the
relevant FTA Secretary;
(ii) all interested parties who were parties to the proceeding in connection with
which the matter arises; and
(iii) the administering authority or the
Commission, as appropriate.
Such notice is timely provided if the notice
is delivered no later than the date that is 20
days after the date described in subparagraph (A) or (B) of subsection (a)(5) that is
applicable to such determination, except
that, if the time for requesting binational
panel review is suspended under paragraph
(8)(A)(ii) of this subsection, any unexpired
time for providing notice of intent to commence judicial review shall, during the pendency of any such suspension, also be suspended. Such notice shall contain such information, and be in such form, manner, and
style, as the administering authority, in
consultation with the Commission, shall
prescribe by regulations.
(4) Exception to exclusive binational panel review for constitutional issues
(A) Constitutionality of binational panel review system
An action for declaratory judgment or injunctive relief, or both, regarding a determination on the grounds that any provision
of, or amendment made by, the North American Free Trade Agreement Implementation
Act implementing the binational dispute
settlement system under chapter 19 of the
NAFTA, or the United States-Canada FreeTrade Agreement Implementation Act of

§ 1516a

1988 implementing the binational panel dispute settlement system under chapter 19 of
the Agreement, violates the Constitution
may be brought only in the United States
Court of Appeals for the District of Columbia Circuit, which shall have jurisdiction of
such action.
(B) Other constitutional review
Review is available under subsection (a)
with respect to a determination solely concerning a constitutional issue (other than an
issue to which subparagraph (A) applies)
arising under any law of the United States
as enacted or applied. An action for review
under this subparagraph shall be assigned to
a 3-judge panel of the United States Court of
International Trade.
(C) Commencement of review
Notwithstanding the time limits in subsection (a), within 30 days after the date of
publication in the Federal Register of notice
that binational panel review has been completed, an interested party who is a party to
the proceeding in connection with which the
matter arises may commence an action
under subparagraph (A) or (B) by filing an
action in accordance with the rules of the
court.
(D) Transfer of actions to appropriate court
Whenever an action is filed in a court
under subparagraph (A) or (B) and that court
finds that the action should have been filed
in the other court, the court in which the action was filed shall transfer the action to the
other court and the action shall proceed as if
it had been filed in the court to which it is
transferred on the date upon which it was
actually filed in the court from which it is
transferred.
(E) Frivolous claims
Frivolous claims brought under subparagraph (A) or (B) are subject to dismissal and
sanctions as provided under section 1927 of
title 28 and the Federal Rules of Civil Procedure.
(F) Security
(i) Subparagraph (A) actions
The security requirements of rule 65(c)
of the Federal Rules of Civil Procedure
apply with respect to actions commenced
under subparagraph (A).
(ii) Subparagraph (B) actions
No claim shall be heard, and no temporary restraining order or temporary or
permanent injunction shall be issued,
under an action commenced under subparagraph (B), unless the party seeking review first files an undertaking with adequate security in an amount to be fixed by
the court sufficient to recompense parties
affected for any loss, expense, or damage
caused by the improvident or erroneous issuance of such order or injunction. If a
court upholds the constitutionality of the
determination in question in such action,
the court shall award to a prevailing party
fees and expenses, in addition to any costs

§ 1516a

TITLE 19—CUSTOMS DUTIES

incurred by that party, unless the court
finds that the position of the other party
was substantially justified or that special
circumstances make an award unjust.
(G) Panel record
The record of proceedings before the binational panel shall not be considered part of
the record for review pursuant to subparagraph (A) or (B).
(H) Appeal to Supreme Court of court orders
issued in subparagraph (A) actions
Notwithstanding any other provision of
law, any final judgment of the United States
Court of Appeals for the District of Columbia Circuit which is issued pursuant to an
action brought under subparagraph (A) shall
be reviewable by appeal directly to the Supreme Court of the United States. Any such
appeal shall be taken by a notice of appeal
filed within 10 days after such order is entered; and the jurisdictional statement shall
be filed within 30 days after such order is entered. No stay of an order issued pursuant to
an action brought under subparagraph (A)
may be issued by a single Justice of the Supreme Court.
(5) Liquidation of entries
(A) Application
In the case of a determination for which
binational panel review is requested pursuant to article 1904 of the NAFTA or of the
Agreement, the rules provided in this paragraph shall apply, notwithstanding the provisions of subsection (c).
(B) General rule
In the case of a determination for which
binational panel review is requested pursuant to article 1904 of the NAFTA or of the
Agreement, entries of merchandise covered
by such determination shall be liquidated in
accordance with the determination of the
administering authority or the Commission,
if they are entered, or withdrawn from warehouse, for consumption on or before the date
of publication in the Federal Register by the
administering authority of notice of a final
decision of a binational panel, or of an extraordinary challenge committee, not in
harmony with that determination. Such notice of a decision shall be published within 10
days of the date of the issuance of the panel
or committee decision.
(C) Suspension of liquidation
(i) In general
Notwithstanding the provisions of subparagraph (B), in the case of a determination described in clause (iii) or (vi) of subsection (a)(2)(B) for which binational panel
review is requested pursuant to article 1904
of the NAFTA or of the Agreement, the administering authority, upon request of an
interested party who was a party to the
proceeding in connection with which the
matter arises and who is a participant in
the binational panel review, shall order
the continued suspension of liquidation of
those entries of merchandise covered by

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the determination that are involved in the
review pending the final disposition of the
review.
(ii) Notice
At the same time as the interested party
makes its request to the administering authority under clause (i), that party shall
serve a copy of its request on the United
States Secretary, the relevant FTA Secretary, and all interested parties who were
parties to the proceeding in connection
with which the matter arises.
(iii) Application of suspension
If the interested party requesting continued suspension of liquidation under
clause (i) is a foreign manufacturer, producer, or exporter, or a United States importer, the continued suspension of liquidation shall apply only to entries of
merchandise manufactured, produced, exported, or imported by that particular
manufacturer, producer, exporter, or importer. If the interested party requesting
the continued suspension of liquidation
under clause (i) is an interested party described in subparagraph (C), (D), (E), or (F)
of section 1677(9) of this title, the continued suspension of liquidation shall
apply only to entries which could be affected by a decision of the binational panel
convened under chapter 19 of the NAFTA
or of the Agreement.
(iv) Judicial review
Any action taken by the administering
authority or the United States Customs
Service under this subparagraph shall not
be subject to judicial review, and no court
of the United States shall have power or
jurisdiction to review such action on any
question of law or fact by an action in the
nature of mandamus or otherwise.
(6) Injunctive relief
Except for cases under paragraph (4)(B), in
the case of a determination for which binational panel review is requested pursuant to
article 1904 of the NAFTA or of the Agreement, the provisions of subsection (c)(2) shall
not apply.
(7) Implementation of international obligations
under article 1904 of the NAFTA or the
Agreement
(A) Action upon remand
If a determination is referred to a binational panel or extraordinary challenge committee under the NAFTA or the Agreement
and the panel or committee makes a decision remanding the determination to the administering authority or the Commission,
the administering authority or the Commission shall, within the period specified by the
panel or committee, take action not inconsistent with the decision of the panel or
committee. Any action taken by the administering authority or the Commission under
this paragraph shall not be subject to judicial review, and no court of the United
States shall have power or jurisdiction to re-

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TITLE 19—CUSTOMS DUTIES

view such action on any question of law or
fact by an action in the nature of mandamus
or otherwise.
(B) Application if subparagraph (A) held unconstitutional
In the event that the provisions of subparagraph (A) are held unconstitutional
under the provisions of subparagraphs (A)
and (H) of paragraph (4), the provisions of
this subparagraph shall take effect. In such
event, the President is authorized on behalf
of the United States to accept, as a whole,
the decision of a binational panel or extraordinary challenge committee remanding the
determination to the administering authority or the Commission within the period
specified by the panel or committee. Upon
acceptance by the President of such a decision, the administering authority or the
Commission shall, within the period specified by the panel or committee, take action
not inconsistent with such decision. Any action taken by the President, the administering authority, or the Commission under this
subparagraph shall not be subject to judicial
review, and no court of the United States
shall have power or jurisdiction to review
such action on any question of law or fact by
an action in the nature of mandamus or
otherwise.
(8) Requests for binational panel review
(A) Interested party requests for binational
panel review
(i) General rule
An interested party who was a party to
the proceeding in which a determination is
made may request binational panel review
of such determination by filing a request
with the United States Secretary by no
later than the date that is 30 days after
the date described in subparagraph (A),
(B), or (E) of subsection (a)(5) that is applicable to such determination. Receipt of
such request by the United States Secretary shall be deemed to be a request for
binational panel review within the meaning of article 1904(4) of the NAFTA or of
the Agreement. Such request shall contain
such information and be in such form,
manner, and style as the administering authority, in consultation with the Commission, shall prescribe by regulations.
(ii) Suspension of time to request binational panel review under the NAFTA
Notwithstanding clause (i), the time for
requesting binational panel review shall be
suspended during the pendency of any stay
of binational panel review that is issued
pursuant to paragraph 11(a) of article 1905
of the NAFTA.
(B) Service of request for binational panel review
(i) Service by interested party
If a request for binational panel review
of a determination is filed under subparagraph (A), the party making the request
shall serve a copy, by mail or personal

§ 1516a

service, on any other interested party who
was a party to the proceeding in connection with which the matter arises, and on
the administering authority or the Commission, as appropriate.
(ii) Service by United States Secretary
If an interested party to the proceeding
requests binational panel review of a determination by filing a request with the
relevant FTA Secretary, the United States
Secretary shall serve a copy of the request
by mail on any other interested party who
was a party to the proceeding in connection with which the matter arises, and on
the administering authority or the Commission, as appropriate.
(C) Limitation on request for binational
panel review
Absent a request by an interested party
under subparagraph (A), the United States
may not request binational panel review of a
determination under article 1904 of the
NAFTA or the Agreement.
(9) Representation in panel proceedings
In the case of binational panel proceedings
convened under chapter 19 of the NAFTA or of
the Agreement, the administering authority
and the Commission shall be represented by
attorneys who are employees of the administering authority or the Commission, respectively. Interested parties who were parties to
the proceeding in connection with which the
matter arises shall have the right to appear
and be represented by counsel before the binational panel.
(10) Notification of class or kind rulings
In the case of a determination which is described in paragraph (2)(B)(vi) of subsection (a)
and which is subject to the provisions of paragraph (2), the administering authority, upon
request, shall inform any interested person of
the date on which the Government of the relevant FTA country received notice of the determination under paragraph 4 of article 1904
of the NAFTA or the Agreement.
(11) Suspension and termination of suspension
of article 1904 of the NAFTA
(A) Suspension of article 1904
If a special committee established under
article 1905 of the NAFTA issues an affirmative finding, the Trade Representative may,
in accordance with paragraph 8(a) or 9, as
appropriate, of article 1905 of the NAFTA,
suspend the operation of article 1904 of the
NAFTA.
(B) Termination of suspension of article 1904
If a special committee is reconvened and
makes an affirmative determination described in paragraph 10(b) of article 1905 of
the NAFTA, any suspension of the operation
of article 1904 of the NAFTA shall terminate.
(12) Judicial review upon termination of binational panel or committee review under the
NAFTA
(A) Notice of suspension or termination of
suspension of article 1904
(i) Upon notification by the Trade Representative or the Government of a country

§ 1516a

TITLE 19—CUSTOMS DUTIES

described in subsection (f)(10)(A) or (B) that
the operation of article 1904 of the NAFTA
has been suspended in accordance with paragraph 8(a) or 9 of article 1905 of the NAFTA,
the United States Secretary shall publish in
the Federal Register a notice of suspension
of article 1904 of the NAFTA.
(ii) Upon notification by the Trade Representative or the Government of a country
described in subsection (f)(10)(A) or (B) that
the suspension of the operation of article
1904 of the NAFTA is terminated in accordance with paragraph 10 of article 1905 of the
NAFTA, the United States Secretary shall
publish in the Federal Register a notice of
termination of suspension of article 1904 of
the NAFTA.
(B) Transfer of final determinations for judicial review upon suspension of article
1904
If the operation of article 1904 of the
NAFTA is suspended in accordance with
paragraph 8(a) or 9 of article 1905 of the
NAFTA—
(i) upon the request of an authorized person described in subparagraph (C), any
final determination that is the subject of a
binational panel review or an extraordinary challenge committee review shall
be transferred to the United States Court
of International Trade (in accordance with
rules issued by the Court) for review under
subsection (a); or
(ii) in a case in which—
(I) a binational panel review was completed fewer than 30 days before the suspension, and
(II) extraordinary challenge committee
review has not been requested,
upon the request of an authorized person
described in subparagraph (C) which is
made within 60 days after the completion
of the binational panel review, the final
determination that was the subject of the
binational panel review shall be transferred to the United States Court of International Trade (in accordance with rules
issued by the Court) for review under subsection (a).
(C) Persons authorized to request transfer of
final determinations for judicial review
A request that a final determination be
transferred to the Court of International
Trade under subparagraph (B) may be made
by—
(i) if the United States made an allegation under paragraph 1 of article 1905 of
the NAFTA and the operation of article
1904 of the NAFTA was suspended pursuant
to paragraph 8(a) of article 1905 of the
NAFTA—
(I) the government of the relevant
country described in subsection (f)(10)(A)
or (B),
(II) an interested party that was a
party to the panel or committee review,
or
(III) an interested party that was a
party to the proceeding in connection

Page 228

with which panel review was requested,
but only if the time period for filing notices of appearance in the panel review
has not expired, or
(ii) if a country described in subsection
(f)(10)(A) or (B) made an allegation under
paragraph 1 of article 1905 of the NAFTA
and the operation of article 1904 of the
NAFTA was suspended pursuant to paragraph 9 of article 1905 of the NAFTA—
(I) the government of that country,
(II) an interested party that is a person
of that country and that was a party to
the panel or committee review, or
(III) an interested party that is a person of that country and that was a party
to the proceeding in connection with
which panel review was requested, but
only if the time period for filing notices
of appearance in the panel review has
not expired.
(D) Transfer for judicial review upon settlement
(i) If the Trade Representative achieves a
settlement with the government of a country described in subsection (f)(10)(A) or (B)
pursuant to paragraph 7 of article 1905 of the
NAFTA, and referral for judicial review is
among the terms of such settlement, any
final determination that is the subject of a
binational panel review or an extraordinary
challenge committee review shall, upon a request described in clause (ii), be transferred
to the United States Court of International
Trade (in accordance with rules issued by
the Court) for review under subsection (a).
(ii) A request referred to in clause (i) is a
request made by—
(I) the country referred to in clause (i),
(II) an interested party that was a party
to the panel or committee review, or
(III) an interested party that was a party
to the proceeding in connection with
which panel review was requested, but
only if the time for filing notices of appearance in the panel review has not expired.
(June 17, 1930, ch. 497, title IV, § 516A, as added
Pub. L. 96–39, title X, § 1001(a), July 26, 1979, 93
Stat. 300; amended Pub. L. 96–417, title VI,
§§ 601(7), 608, Oct. 10, 1980, 94 Stat. 1744, 1745; Pub.
L. 96–542, § 2, Dec. 17, 1980, 94 Stat. 3210; Pub. L.
97–164, title I, § 163(a)(2), Apr. 2, 1982, 96 Stat. 49;
Pub. L. 98–573, title VI, § 623(a), Oct. 30, 1984, 98
Stat. 3040; Pub. L. 99–514, title XVIII, § 1888(6),
Oct. 22, 1986, 100 Stat. 2925; Pub. L. 100–449, title
IV, § 401, Sept. 28, 1988, 102 Stat. 1878; Pub. L.
101–382, title I, § 134(a)(3), Aug. 20, 1990, 104 Stat.
649; Pub. L. 103–182, title IV, § 411, Dec. 8, 1993, 107
Stat. 2140; Pub. L. 103–465, title I, § 129(e), title II,
§§ 220(b), 270(a)(1)(N), 271(b), Dec. 8, 1994, 108 Stat.
4838, 4864, 4917, 4921; Pub. L. 104–295, §§ 20(a)(1),
21(c)(3), 22, Oct. 11, 1996, 110 Stat. 3526, 3530, 3531;
Pub. L. 109–432, div. D, title III, § 3002, Dec. 20,
2006, 120 Stat. 3173.)
AMENDMENT OF SECTION
For termination of amendment by section
501(c) of Pub. L. 100–449, see Effective and Termination Dates of 1988 Amendment note below.

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TITLE 19—CUSTOMS DUTIES
REFERENCES IN TEXT

Section 1303 of this title, referred to in subsec. (d), is
defined in section 1677(26) of this title to mean section
1330 as in effect on the day before Jan. 1, 1995.
The North American Free Trade Agreement Implementation Act, referred to in subsec. (g)(4)(A), is Pub.
L. 103–182, Dec. 8, 1993, 107 Stat. 2057, as amended. For
complete classification of this Act to the Code, see
Short Title note set out under section 3301 of this title
and Tables.
The United States-Canada Free-Trade Agreement Implementation Act of 1988, referred to in subsec.
(g)(4)(A), is Pub. L. 100–449, Sept. 28, 1988, 102 Stat. 1851,
which is set out as a note under section 2112 of this
title. For complete classification of this Act to the
Code, see Tables.
The Federal Rules of Civil Procedure, referred to in
subsec. (g)(4)(E), (F), are set out in the Appendix to
Title 28, Judiciary and Judicial Procedure.
CODIFICATION
In the original, section 1001(a) of Pub. L. 96–39 directed that this section, designated as section 516A, be
added to title V of the Tariff Act of 1930, however, since
a title V of the Tariff Act of 1930 has not been enacted,
this section was added to title IV of the Tariff Act of
1930 to reflect the probable intent of Congress.
AMENDMENTS
2006—Subsec. (g)(1)(B). Pub. L. 109–432 substituted
‘‘(vi), or (vii)’’ for ‘‘or (vi)’’.
1996—Subsec. (a)(2)(A)(i)(I). Pub. L. 104–295, § 20(a)(1),
inserted comma after ‘‘subparagraph (B)’’.
Subsec. (g)(4)(A). Pub. L. 104–295, § 22, substituted
‘‘Agreement Implementation Act of 1988’’ for ‘‘Implementation Agreement Act of 1988’’.
Subsec. (g)(12)(D). Pub. L. 104–295, § 21(c)(3), transferred designation ‘‘(i)’’ from heading to before sentence beginning ‘‘If the Trade Representative’’.
1994—Subsec. (a)(1)(D). Pub. L. 103–465, § 220(b)(1),
added subpar. (D).
Subsec. (a)(2)(A)(i)(I). Pub. L. 103–465, § 271(b)(1), substituted ‘‘(v), or (viii)’’ for ‘‘or (v)’’.
Pub. L. 103–465, § 129(e)(1)(A)(i), struck out ‘‘, or’’
after ‘‘(B)’’.
Subsec.
(a)(2)(A)(i)(III).
Pub.
L.
103–465,
§ 129(e)(1)(A)(ii), added subcl. (III).
Subsec. (a)(2)(B)(iv). Pub. L. 103–465, § 270(a)(1)(N), inserted ‘‘countervailable’’ before ‘‘subsidy’’.
Subsec. (a)(2)(B)(vii). Pub. L. 103–465, § 129(e)(1)(B),
added cl. (vii).
Subsec. (a)(2)(B)(viii). Pub. L. 103–465, § 271(b)(2),
added cl. (viii).
Subsec. (a)(5)(E). Pub. L. 103–465, § 129(e)(2), added subpar. (E).
Subsec. (b)(1)(A). Pub. L. 103–465, § 220(b)(2)(A), substituted ‘‘under subparagraph (A), (B), or (C) of subsection (a)(1)’’ for ‘‘under paragraph (1) of subsection
(a)’’.
Subsec. (b)(1)(B). Pub. L. 103–465, § 220(b)(2)(B), designated existing provisions as cl. (i), substituted ‘‘, or’’
for period at end, and added cl. (ii).
Subsec. (g)(8)(A)(i). Pub. L. 103–465, § 129(e)(3), substituted ‘‘(A), (B), or (E)’’ for ‘‘(A) or (B)’’.
1993—Subsec. (a)(5). Pub. L. 103–182, § 411(1), amended
par. (5) generally, substituting present provisions for
provisions relating to time limits for commencing review in cases involving Canadian merchandise.
Subsec. (b)(3). Pub. L. 103–182, § 411(2), inserted
‘‘NAFTA or’’ after ‘‘decisions by’’ in heading and ‘‘of
the NAFTA or’’ after ‘‘article 1904’’ in text.
Subsec. (f)(6), (7). Pub. L. 103–182, § 411(3)(A), amended
pars. (6) and (7) generally, substituting present provisions for provisions which, in par. (6) defined ‘‘United
States Secretary’’ as the secretary provided for in paragraph 4 of article 1909 of the United States-Canada
Free-Trade Agreement, and in par. (7), defined ‘‘Canadian Secretary’’ as the secretary provided for in paragraph 5 of article 1909 of the Agreement.

§ 1516a

Subsec. (f)(8) to (10). Pub. L. 103–182, § 411(3)(B), added
pars. (8) to (10).
Subsec. (g). Pub. L. 103–182, § 411(4)(A), substituted
‘‘free trade area country merchandise’’ for ‘‘Canadian
merchandise’’ in heading.
Subsec. (g)(1). Pub. L. 103–182, § 411(4)(B), substituted
‘‘free trade area country merchandise’’ for ‘‘Canadian
merchandise’’ in concluding provisions.
Subsec. (g)(2). Pub. L. 103–182, § 411(4)(C), inserted ‘‘of
the NAFTA or’’ after ‘‘article 1904’’ in introductory
provisions.
Subsec. (g)(3)(A). Pub. L. 103–182, § 411(4)(D), in cl. (i),
substituted ‘‘nor the relevant FTA country’’ for ‘‘nor
Canada’’ and inserted ‘‘of the NAFTA or’’ before ‘‘of the
Agreement’’, in cl. (ii), substituted ‘‘nor the relevant
FTA country’’ for ‘‘nor Canada’’, in cl. (iii), inserted
‘‘of the NAFTA or’’ before ‘‘of the Agreement’’ and
struck out ‘‘or’’ at end, in cl. (iv), struck out ‘‘under
paragraph (2)(A)’’ before ‘‘is not reviewable’’ and substituted a comma for period at end, and added cls. (v)
and (vi).
Subsec. (g)(3)(B). Pub. L. 103–182, § 411(4)(E), substituted first two sentences for former sentences which
read as follows: ‘‘A determination described in subparagraph (A)(i) or (iv) is reviewable under subsection (a) of
this section only if the party seeking to commence review has provided timely notice of its intent to commence such review to the United States Secretary, the
Canadian Secretary, all interested parties who were
parties to the proceeding in connection with which the
matter arises, and the administering authority or the
Commission, as appropriate. Such notice is provided
timely if the notice is delivered by no later than the
date that is 20 days after the date described in subparagraph (A) or (B) of subsection (a)(5) of this section that
is applicable to such determination.’’
Subsec. (g)(4)(A). Pub. L. 103–182, § 411(4)(F), inserted
‘‘the North American Free Trade Agreement Implementation Act implementing the binational dispute
settlement system under chapter 19 of the NAFTA, or’’
after ‘‘or amendment made by,’’, a comma before ‘‘violates’’, ‘‘only’’ after ‘‘may be brought’’, and ‘‘, which
shall have jurisdiction of such action’’ after ‘‘Circuit’’
and struck out at end ‘‘Any action brought under this
subparagraph shall be heard and determined by a 3judge court in accordance with section 2284 of title 28.’’
Subsec. (g)(5). Pub. L. 103–182, § 411(4)(G), inserted ‘‘of
the NAFTA or’’ after ‘‘article 1904’’ in subpars. (A), (B),
and (C)(i), substituted ‘‘, the relevant FTA Secretary,’’
for ‘‘, the Canadian Secretary,’’ in subpar. (C)(ii), and
inserted ‘‘of the NAFTA or’’ after ‘‘chapter 19’’ in subpar. (C)(iii).
Subsec. (g)(6). Pub. L. 103–182, § 411(4)(H), inserted ‘‘of
the NAFTA or’’ after ‘‘article 1904’’.
Subsec. (g)(7). Pub. L. 103–182, § 411(4)(I)(i), inserted
‘‘of the NAFTA or the Agreement’’ in heading.
Subsec. (g)(7)(A). Pub. L. 103–182, § 411(4)(I)(ii), (iii),
substituted heading for one which read ‘‘In general’’
and inserted ‘‘the NAFTA or’’ before ‘‘the Agreement’’.
Subsec. (g)(8)(A). Pub. L. 103–182, § 411(4)(J), designated existing provisions as cl. (i), inserted cl. heading, realigned margin, inserted ‘‘of the NAFTA or’’
after ‘‘article 1904(4)’’, and added cl. (ii).
Subsec. (g)(8)(B)(ii). Pub. L. 103–182, § 411(4)(K), substituted ‘‘relevant FTA Secretary’’ for ‘‘Canadian Secretary’’.
Subsec. (g)(8)(C). Pub. L. 103–182, § 411(4)(L), substituted ‘‘of a determination under article 1904 of the
NAFTA or the Agreement’’ for ‘‘under article 1904 of
the Agreement of a determination’’.
Subsec. (g)(9). Pub. L. 103–182, § 411(4)(M), inserted ‘‘of
the NAFTA or’’ after ‘‘chapter 19’’.
Subsec. (g)(10). Pub. L. 103–182, § 411(4)(N), substituted
‘‘Government of the relevant FTA country received notice of the determination under paragraph 4 of article
1904 of the NAFTA or the Agreement’’ for ‘‘Government
of Canada received notice of the determination under
article 1904(4) of the Agreement’’.
Subsec. (g)(11), (12). Pub. L. 103–182, § 411(4)(O), added
pars. (11) and (12).

§ 1516a

TITLE 19—CUSTOMS DUTIES

1990—Subsec. (a)(5)(A). Pub. L. 101–382, § 134(a)(3)(A)(i),
added subpar. (A) and struck out former subpar. (A)
which read as follows: ‘‘the date of publication in the
Federal Register of—
‘‘(i) notice of any determination described in paragraph (1)(B) or a determination described in clause
(ii) or (iii) of paragraph (2)(B), or
‘‘(ii) an antidumping or countervailing duty order
based upon any determination described in clause (i)
of paragraph (2)(B), or’’.
Subsec. (a)(5)(C). Pub. L. 101–382, § 134(a)(3)(A)(ii),
added subpar. (C).
Subsec. (g)(3)(A)(iv). Pub. L. 101–382, § 134(a)(3)(B)(i),
added cl. (iv).
Subsec. (g)(3)(B). Pub. L. 101–382, § 134(a)(3)(B)(ii), inserted ‘‘or (iv)’’ after ‘‘subparagraph (A)(i)’’.
1988—Subsec. (a)(5). Pub. L. 100–449, § 401(a), temporarily added par. (5). See Effective and Termination
Dates of 1988 Amendment note below.
Subsec. (b)(3). Pub. L. 100–449, § 401(d), temporarily
added par. (3). See Effective and Termination Dates of
1988 Amendment note below.
Subsec. (f)(5) to (7). Pub. L. 100–449, § 401(b), temporarily added pars. (5) to (7). See Effective and Termination Dates of 1988 Amendment note below.
Subsec. (g). Pub. L. 100–449, § 401(c), temporarily added
subsec. (g). See Effective and Termination Dates of 1988
Amendment note below.
1986—Subsec. (a)(3). Pub. L. 99–514 substituted
‘‘(2)(A)(i)(II)’’ for ‘‘(2)(A)(ii)’’.
1984—Subsec. (a)(1). Pub. L. 98–573, § 623(a)(1), amended par. (1) generally, and thereby struck out the designation ‘‘(A)’’ before ‘‘Within 30 days’’, redesignated
former cls. (i) to (iii) as subpars. (A) to (C), respectively, in subpar. (A) as so redesignated struck out references to the Secretary and to section 1303(a)(3) of this
title, in subpar. (B) as so redesignated struck out reference to the administering authority and to review of
agreements based on changed circumstances, and
struck out former subpar. (B), relating to a right of judicial review of certain determinations of the administering authority within 10 days after publication of
notice of the determination in the Federal Register.
Subsec. (a)(2)(A). Pub. L. 98–573, § 623(a)(2), inserted
the designation ‘‘(i)’’ before ‘‘the date of publication in
the Federal Register of’’, redesignated cls. (i) and (ii) as
subcls. (I) and (II), respectively, and added cl. (ii).
Subsec. (a)(2)(B)(i). Pub. L. 98–573, § 623(a)(3), amended
cl. (i) generally and thereby struck out provisions referring to final affirmative determinations by the Secretary and by the Commission under section 1303 of this
title, and inserted reference to any negative part of decisions under section 1671d or 1673d of this title.
Subsec. (a)(2)(B)(ii). Pub. L. 98–573, § 623(a)(3), amended cl. (ii) generally and thereby struck out references
to the Secretary and to section 1303 of this title and inserted provision relating to any part of a final affirmative determination which specifically excludes any
company or product.
Subsec. (a)(2)(B)(iii). Pub. L. 98–573, § 623(a)(3), amended cl. (iii) generally and thereby substituted provisions
relating to final determinations by the administering
authority or the Commission for provisions relating to
determinations by the Secretary, the administering authority, or the Commission.
Subsec. (a)(2)(B)(iv). Pub. L. 98–573, § 623(a)(3), amended cl. (iv) generally and thereby inserted provision relating to any final determination resulting from a continued investigation which changes the size of the
dumping margin or net subsidy calculated, or the reasoning underlying such calculations, at the time the
suspension agreement was concluded.
Subsec. (a)(2)(B)(vi). Pub. L. 98–573, § 623(a)(3), added
cl. (vi).
Subsec. (a)(3), (4). Pub. L. 98–573, § 623(a)(4), added par.
(3) and redesignated former par. (3) as (4).
1982—Subsecs. (c)(1), (e). Pub. L. 97–164 substituted
‘‘Court of Appeals for the Federal Circuit’’ for ‘‘Court
of Customs and Patent Appeals’’.
1980—Subsec. (a)(1). Pub. L. 96–417, § 608(a), inserted
subpar. ‘‘(A) Thirty-day review’’ heading; redesignated

Page 230

as cls. (i), (ii), and (iii) of subpar. (A) provisions formerly designated as subpars. (A), (C), and (D) of par. (1);
inserted subpar. ‘‘(B) Ten-day review’’ heading and its
introductory text; redesignated as cls. (i) and (ii) of
subpar. (B) provisions formerly designated as subpars.
(B) and (E) of par. (1), thus substituting ten-day for
thirty-day review for such clauses; enacted provision
respecting commencement of action by an interested
party following subpars. (A) and (B), formerly enacted
following only par. (1); and redesignated the United
States Customs Court as the United States Court of
International Trade in the latter provisions.
Subsec. (a)(2)(A). Pub. L. 96–417, § 601(7), redesignated
the United States Customs Court as the United States
Court of International Trade.
Subsec. (a)(3). Pub. L. 96–542 substituted ‘‘chapter 169
of title 28’’ for ‘‘subsections (b), (c), and (e) of chapter
169 of title 28’’.
Pub. L. 96–417, § 608(b), substituted ‘‘chapter 169 of
title 28’’ for ‘‘section 2632 of title 28’’.
Subsec. (c)(1), (2). Pub. L. 96–417, §§ 601(7), 608(c), redesignated in pars. (1) and (2) the United States Customs
Court as the United States Court of International
Trade and deleted from par. (2) the criteria to be considered in ruling on an injunction, namely, the party
likely to prevail, irreparable harm, public interest, and
greater harm.
Subsec. (d). Pub. L. 96–417, §§ 601(7), 608(d), redesignated the United States Customs Court as the United
States Court of International Trade and substituted requirement for notification of ‘‘all such interested parties of the filing of an action under this section, in the
form, manner, style, and within the time prescribed by
rules of the court’’ for prior notice requirement to ‘‘all
interested parties of the filing of an action pursuant to
this section’’.
Subsec. (e). Pub. L. 96–417, § 601(7), redesignated the
United States Customs Court as the United States
Court of International Trade.
EFFECTIVE DATE OF 1994 AMENDMENT
Amendment by section 129(e) of Pub. L. 103–465 effective on the date on which the WTO Agreement enters
into force with respect to the United States (Jan. 1,
1995), see section 130 of Pub. L. 103–465, set out as an Effective Date note under section 3531 of this title.
Amendment by sections 220(b), 270(a)(1)(N), and 271(b)
of Pub. L. 103–465 effective, except as otherwise provided, on the date on which the WTO Agreement enters
into force with respect to the United States (Jan. 1,
1995), and applicable with respect to investigations, reviews, and inquiries initiated and petitions filed under
specified provisions of this chapter after such date, see
section 291 of Pub. L. 103–465, set out as a note under
section 1671 of this title.
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by Pub. L. 103–182 effective on the date
the North American Free Trade Agreement enters into
force with respect to the United States [Jan. 1, 1994],
but not applicable to any final determination described
in section 1516a(a)(1)(B) or (2)(B)(i), (ii), or (iii) of this
title, notice of which is published in the Federal Register before such date, or to a determination described
in section 1516a(a)(2)(B)(vi) of this title, notice of which
is received by the Government of Canada or Mexico before such date, or to any binational panel review under
the United States-Canada Free-Trade Agreement, or to
any extraordinary challenge arising out of any such review, that was commenced before such date, see section
416 of Pub. L. 103–182, set out as an Effective Date note
under section 3431 of this title.
EFFECTIVE AND TERMINATION DATES OF 1988
AMENDMENT
Amendment by Pub. L. 100–449 effective on date
United States-Canada Free-Trade Agreement enters
into force (Jan. 1, 1989), and to cease to have effect on
date Agreement ceases to be in force, see section 501(a),

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TITLE 19—CUSTOMS DUTIES

(c) of Pub. L. 100–449, set out in a note under section
2112 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98–573 applicable with respect
to civil actions pending on, or filed on or after, Oct. 30,
1984, see section 626(b)(2) of Pub. L. 98–573, set out as a
note under section 1671 of this title.
EFFECTIVE DATE OF 1982 AMENDMENT
Amendment by Pub. L. 97–164 effective Oct. 1, 1982,
see section 402 of Pub. L. 97–164, set out as a note under
section 171 of Title 28, Judiciary and Judicial Procedure.
EFFECTIVE DATE OF 1980 AMENDMENTS
Pub. L. 96–542, § 3, Dec. 17, 1980, 94 Stat. 3210, provided
that: ‘‘The amendments made by this Act [amending
this section and provisions set out as a note under section 251 of Title 28, Judiciary and Judicial Procedure]
shall be effective as of November 1, 1980.’’
Amendment by Pub. L. 96–417 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 a note under section 251 of
title 28.
EFFECTIVE DATE; TRANSITIONAL RULES
Section 1002 of title X of Pub. L. 96–39 provided that:
‘‘(a) EFFECTIVE DATE.—The amendments made by this
title [enacting this section and amending sections 1514,
1515, and 1516 of this title and sections 1541, 1582, 2632,
2633, and 2637 of Title 28, Judiciary and Judicial Procedure] shall take effect on that date (hereinafter in this
section referred to as the ‘effective date’) on which
title VII of the Tariff Act of 1930 [subtitle IV of this
chapter] (as added by title I of this Act) takes effect
[Jan. 1, 1980]; and section 515(a) of such Act of 1930 [section 1515(a) of this title] (as amended by section
1001(b)(2)) shall apply with respect to any denial, in
whole or in part, of a protest filed under section 514 of
such Act of 1930 [section 1514 of this title] on or after
the effective date.
‘‘(b) TRANSITIONAL RULES.—
‘‘(1) CERTAIN PROTESTS, PETITIONS, ACTIONS, ETC.—
The amendments made by this title [enacting this
section and amending sections 1514, 1515, and 1516 of
this title and sections 1541, 1582, 2632, 2633, and 2637 of
Title 28, Judiciary and Judicial Procedure] shall not
apply with respect to—
‘‘(A) any protest, petition, or notice of desire to
contest filed before the effective date [Jan. 1, 1980]
under section 514, 516(a), or 516(d), respectively, of
the Tariff Act of 1930 [section 1514, 1516(a), or 1516(d)
of this title];
‘‘(B) any civil action commenced before the effective date [Jan. 1, 1980] under section 2632 of title 28
of the United States Code; or
‘‘(C) any civil action commenced after the effective date [Jan. 1, 1980] under such section 2632 if the
protest, petition, or notice of desire to contest
(under section 514, 516(a), or 516(d), respectively, of
the Tariff Act of 1930) on which such action is based
was filed before such effective date.
‘‘(2) LAW TO BE APPLIED FOR PURPOSES OF SUCH ACTIONS.—Notwithstanding the repeal of the Antidumping Act, 1921 [sections 160 to 171 of this title], by section 106(a) of this Act, and the amendment of section
303 of the Tariff Act of 1930 [section 1303 of this title]
by section 103 of this Act, the law in effect on the
date of any finding or determination contested in a
civil action described in subparagraph (A), (B), or (C)
of paragraph (1) shall be applied for purposes of that
action.
‘‘(3) CERTAIN COUNTERVAILING AND ANTIDUMPING
DUTY ASSESSMENTS.—The amendments made by this
title [enacting this section and amending sections
1514, 1515, and 1516 of this title and sections 1541, 1582,
2632, 2633, and 2637 of Title 28, Judiciary and Judicial

§ 1516a

Procedure] shall apply with respect to the review of
the assessment of, or failure to assess, any countervailing duty or antidumping duty on entries subject
to a countervailing duty order or antidumping finding if the assessment is made after the effective date.
If no assessment of such duty had been made before
the effective date that could serve the party seeking
review as the basis of a review of the underlying determination, made by the Secretary of the Treasury
or the International Trade Commission before the effective date, on which such order, finding, or lack
thereof is based, then the underlying determination
shall be subject to review in accordance with the law
in effect on the day before the effective date.
‘‘(4) CERTAIN COUNTERVAILING AND ANTIDUMPING
DUTY DETERMINATIONS.—With respect to any preliminary determination or final determination of the Secretary of the Treasury under section 303 of the Tariff
Act of 1930 [section 1303 of this title] or the Antidumping Act, 1921 [sections 160 to 171 of this title],
which is treated under section 102 of this Act [set out
as a note under section 1671 of this title] as if made
under section 703(b), 705(a), 733(b), or 735(a) of the Tariff Act of 1930 [section 1671b(b), 1671d(a), 1673b(b), or
1673d(a) of this title] (as added by title I of this Act)
such determinations shall be subject to judicial review in the same manner and to the same extent as
if made on the day before the effective date.’’
TRANSFER OF FUNCTIONS
For transfer of functions, personnel, assets, and liabilities of the United States Customs Service of the
Department of the Treasury, including functions of the
Secretary of the Treasury relating thereto, to the Secretary of Homeland Security, and for treatment of related references, see 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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.
EFFECT OF TERMINATION OF NAFTA COUNTRY STATUS
For provisions relating to effect of termination of
NAFTA country status on the provisions of sections 401
to 416 of Pub. L. 103–182, see section 3451 of this title.
PLAN AMENDMENTS NOT REQUIRED UNTIL
JANUARY 1, 1989
For provisions directing that if any amendments
made by subtitle A or subtitle C of title XI [§§ 1101–1147
and 1171–1177] or title XVIII [§§ 1801–1899A] of Pub. L.
99–514 require an amendment to any plan, such plan
amendment shall not be required to be made before the
first plan year beginning on or after Jan. 1, 1989, see
section 1140 of Pub. L. 99–514, as amended, set out as a
note under section 401 of Title 26, Internal Revenue
Code.
ACCEPTANCE BY PRESIDENT OF PANEL AND COMMITTEE
DECISIONS
For acceptance by President of decisions of binational panels and extraordinary challenge committees
in event that subsec. (b)(7)(B) of this section takes effect, see section 2 of Ex. Ord. No. 12889, Dec. 27, 1993, 58
F.R. 69681, set out as a note under section 3311 of this
title.
For provision that in the event that subsec. (g)(7)(B)
of this section takes effect, the President accepts, as a
whole, all decisions of binational panels and extraordinary challenge committees, see section 3 of Ex. Ord.
No. 12662, Dec. 31, 1988, 54 F.R. 785, set out as a note
under section 2112 of this title.

§ 1517

TITLE 19—CUSTOMS DUTIES

§ 1517. Procedures for investigating claims of
evasion of antidumping and countervailing
duty orders
(a) Definitions
In this section:
(1) Administering authority
The term ‘‘administering authority’’ has the
meaning given that term in section 1677(1) of
this title.
(2) Commissioner
The term ‘‘Commissioner’’ means the Commissioner of U.S. Customs and Border Protection.
(3) Covered merchandise
The term ‘‘covered merchandise’’ means
merchandise that is subject to—
(A) an antidumping duty order issued
under section 1673e of this title; or
(B) a countervailing duty order issued
under section 1671e of this title.
(4) Enter; entry
The terms ‘‘enter’’ and ‘‘entry’’ refer to the
entry, or withdrawal from warehouse for consumption, of merchandise into the customs
territory of the United States.
(5) Evasion
(A) In general
Except as provided in subparagraph (B),
the term ‘‘evasion’’ refers to entering covered merchandise into the customs territory
of the United States by means of any document or electronically transmitted data or
information, written or oral statement, or
act that is material and false, or any omission that is material, and that results in any
cash deposit or other security or any
amount of applicable antidumping or countervailing duties being reduced or not being
applied with respect to the merchandise.
(B) Exception for clerical error
(i) In general
Except as provided in clause (ii), the
term ‘‘evasion’’ does not include entering
covered merchandise into the customs territory of the United States by means of—
(I) a document or electronically transmitted data or information, written or
oral statement, or act that is false as a
result of a clerical error; or
(II) an omission that results from a
clerical error.
(ii) Patterns of negligent conduct
If the Commissioner determines that a
person has entered covered merchandise
into the customs territory of the United
States by means of a clerical error referred
to in subclause (I) or (II) of clause (i) and
that the clerical error is part of a pattern
of negligent conduct on the part of that
person, the Commissioner may determine,
notwithstanding clause (i), that the person
has entered such covered merchandise into
the customs territory of the United States
through evasion.
(iii) Electronic repetition of errors
For purposes of clause (ii), the mere nonintentional repetition by an electronic

Page 232

system of an initial clerical error does not
constitute a pattern of negligent conduct.
(iv) Rule of construction
A determination by the Commissioner
that a person has entered covered merchandise into the customs territory of the
United States by means of a clerical error
referred to in subclause (I) or (II) of clause
(i) rather than through evasion shall not
be construed to excuse that person from
the payment of any duties applicable to
the merchandise.
(6) Interested party
(A) In general
The term ‘‘interested party’’ means—
(i) a foreign manufacturer, producer, or
exporter, or the United States importer, of
covered merchandise or a trade or business
association a majority of the members of
which are producers, exporters, or importers of such merchandise;
(ii) a manufacturer, producer, or wholesaler in the United States of a domestic
like product;
(iii) a certified union or recognized union
or group of workers that is representative
of an industry engaged in the manufacture, production, or wholesale in the
United States of a domestic like product;
(iv) a trade or business association a majority of the members of which manufacture, produce, or wholesale a domestic like
product in the United States;
(v) an association a majority of the
members of which is composed of interested parties described in clause (ii), (iii),
or (iv) with respect to a domestic like
product; and
(vi) if the covered merchandise is a processed agricultural product, as defined in
section 1677(4)(E), a coalition or trade association that is representative of either—
(I) processors;
(II) processors and producers; or
(III) processors and growers.
(B) Domestic like product
For purposes of subparagraph (A), the term
‘‘domestic like product’’ means a product
that is like, or in the absence of like, most
similar in characteristics and uses with, covered merchandise.
(b) Investigations
(1) In general
Not later than 15 business days after receiving an allegation described in paragraph (2) or
a referral described in paragraph (3), the Commissioner shall initiate an investigation if the
Commissioner determines that the information provided in the allegation or the referral,
as the case may be, reasonably suggests that
covered merchandise has been entered into the
customs territory of the United States
through evasion.
(2) Allegation described
An allegation described in this paragraph is
an allegation that a person has entered covered merchandise into the customs territory
of the United States through evasion that is—

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TITLE 19—CUSTOMS DUTIES

(A) filed with the Commissioner by an interested party; and
(B) accompanied by information reasonably available to the party that filed the allegation.
(3) Referral described
A referral described in this paragraph is information submitted to the Commissioner by
any other Federal agency, including the Department of Commerce or the United States
International Trade Commission, that reasonably suggests that a person has entered covered merchandise into the customs territory
of the United States through evasion.
(4) Consideration by administering authority
(A) In general
If the Commissioner receives an allegation
under paragraph (2) and is unable to determine whether the merchandise at issue is
covered merchandise, the Commissioner
shall—
(i) refer the matter to the administering
authority to determine whether the merchandise is covered merchandise pursuant
to the authority of the administering authority under subtitle IV; and
(ii) notify the party that filed the allegation, and any other interested party participating in the investigation, of the referral.
(B) Determination; transmission to Commissioner
After receiving a referral under subparagraph (A)(i) with respect to merchandise, the
administering authority shall determine
whether the merchandise is covered merchandise and promptly transmit that determination to the Commissioner.
(C) Stay of deadlines
The period required for any referral and
determination under this paragraph shall
not be counted in calculating any deadline
under this section.
(D) Rule of construction
Nothing in this paragraph shall be construed to affect the authority of an interested party to commence an action in the
United States Court of International Trade
under section 1516a(a)(2) of this title with respect to a determination of the administering authority under this paragraph.
(5) Consolidation of allegations and referrals
(A) In general
The Commissioner may consolidate multiple allegations described in paragraph (2)
and referrals described in paragraph (3) into
a single investigation if the Commissioner
determines it is appropriate to do so.
(B) Effect on timing requirements
If the Commissioner consolidates multiple
allegations or referrals into a single investigation under subparagraph (A), the date on
which the Commissioner receives the first
such allegation or referral shall be used for
purposes of the requirement under paragraph
(1) with respect to the timing of the initiation of the investigation.

§ 1517

(6) Information-sharing to protect health and
safety
If, during the course of conducting an investigation under paragraph (1) with respect to
covered merchandise, the Commissioner has
reason to suspect that such covered merchandise may pose a health or safety risk to consumers, the Commissioner shall provide, as appropriate, information to the appropriate Federal agencies for purposes of mitigating the
risk.
(7) Technical assistance and advice
(A) In general
Upon request, the Commissioner shall provide technical assistance and advice to eligible small businesses to enable such businesses to prepare and submit allegations described in paragraph (2), except that the
Commissioner may deny technical assistance if the Commissioner concludes that the
allegation, if submitted, would not lead to
the initiation of an investigation under this
subsection or any other action to address
the allegation.
(B) Eligible small business defined
(i) In general
In this paragraph, the term ‘‘eligible
small business’’ means any business concern that the Commissioner determines,
due to its small size, has neither adequate
internal resources nor the financial ability
to obtain qualified outside assistance in
preparing and filing allegations described
in paragraph (2).
(ii) Non-reviewability
The determination of the Commissioner
regarding whether a business concern is an
eligible small business for purposes of this
paragraph is not reviewable by any other
agency or by any court.
(c) Determinations
(1) Determination of evasion
(A) In general
Except as provided in subparagraph (B),
not later than 300 calendar days after the
date on which the Commissioner initiates an
investigation under subsection (b) with respect to covered merchandise, the Commissioner shall make a determination, based on
substantial evidence, with respect to whether such covered merchandise was entered
into the customs territory of the United
States through evasion.
(B) Additional time
The Commissioner may extend the time to
make a determination under subparagraph
(A) by not more than 60 calendar days if the
Commissioner determines that—
(i) the investigation is extraordinarily
complicated because of—
(I) the number and complexity of the
transactions to be investigated;
(II) the novelty of the issues presented;
or
(III) the number of entities to be investigated; and

§ 1517

TITLE 19—CUSTOMS DUTIES
(ii) additional time is necessary to make
the determination under subparagraph (A).

(2) Authority to collect and verify additional
information
In making a determination under paragraph
(1) with respect to covered merchandise, the
Commissioner may collect such additional information as is necessary to make the determination through such methods as the Commissioner considers appropriate, including
by—
(A) issuing a questionnaire with respect to
such covered merchandise to—
(i) an interested party that filed an allegation under paragraph (2) of subsection
(b) that resulted in the initiation of an investigation under paragraph (1) of that
subsection with respect to such covered
merchandise;
(ii) a person alleged to have entered such
covered merchandise into the customs territory of the United States through evasion;
(iii) a person that is a foreign producer
or exporter of such covered merchandise;
or
(iv) the government of a country from
which such covered merchandise was exported; and
(B) conducting verifications, including onsite verifications, of any relevant information.
(3) Adverse inference
(A) In general
If the Commissioner finds that a party or
person described in clause (i), (ii), or (iii) of
paragraph (2)(A) has failed to cooperate by
not acting to the best of the party or person’s ability to comply with a request for information, the Commissioner may, in making a determination under paragraph (1), use
an inference that is adverse to the interests
of that party or person in selecting from
among the facts otherwise available to make
the determination.
(B) Application
An inference described in subparagraph (A)
may be used under that subparagraph with
respect to a person described in clause (ii) or
(iii) of paragraph (2)(A) without regard to
whether another person involved in the same
transaction or transactions under examination has provided the information sought by
the Commissioner, such as import or export
documentation.
(C) Adverse inference described
An adverse inference used under subparagraph (A) may include reliance on information derived from—
(i) the allegation of evasion of the trade
remedy laws, if any, submitted to U.S.
Customs and Border Protection;
(ii) a determination by the Commissioner in another investigation, proceeding, or other action regarding evasion of
the unfair trade laws; or
(iii) any other available information.

Page 234

(4) Notification
Not later than 5 business days after making
a determination under paragraph (1) with respect to covered merchandise, the Commissioner—
(A) shall provide to each interested party
that filed an allegation under paragraph (2)
of subsection (b) that resulted in the initiation of an investigation under paragraph (1)
of that subsection with respect to such covered merchandise a notification of the determination and may, in addition, include an
explanation of the basis for the determination; and
(B) may provide to importers, in such
manner as the Commissioner determines appropriate, information discovered in the investigation that the Commissioner determines will help educate importers with respect to importing merchandise into the customs territory of the United States in accordance with all applicable laws and regulations.
(d) Effect of determinations
(1) In general
If the Commissioner makes a determination
under subsection (c) that covered merchandise
was entered into the customs territory of the
United States through evasion, the Commissioner shall—
(A)(i) suspend the liquidation of unliquidated entries of such covered merchandise
that are subject to the determination and
that enter on or after the date of the initiation of the investigation under subsection
(b) with respect to such covered merchandise
and on or before the date of the determination; or
(ii) if the Commissioner has already suspended the liquidation of such entries pursuant to subsection (e)(1), continue to suspend
the liquidation of such entries;
(B) pursuant to the Commissioner’s authority under section 1504(b) of this title—
(i) extend the period for liquidating unliquidated entries of such covered merchandise that are subject to the determination and that entered before the date
of the initiation of the investigation; or
(ii) if the Commissioner has already extended the period for liquidating such entries pursuant to subsection (e)(1), continue to extend the period for liquidating
such entries;
(C) notify the administering authority of
the determination and request that the administering authority—
(i) identify the applicable antidumping
or countervailing duty assessment rates
for entries described in subparagraphs (A)
and (B); or
(ii) if no such assessment rate for such
an entry is available at the time, identify
the applicable cash deposit rate to be applied to the entry, with the applicable
antidumping or countervailing duty assessment rate to be provided as soon as
that rate becomes available;
(D) require the posting of cash deposits
and assess duties on entries described in sub-

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TITLE 19—CUSTOMS DUTIES

paragraphs (A) and (B) in accordance with
the instructions received from the administering authority under paragraph (2); and
(E) take such additional enforcement
measures as the Commissioner determines
appropriate, such as—
(i) initiating proceedings under section
1592 or 1595a of this title;
(ii) implementing, in consultation with
the relevant Federal agencies, rule sets or
modifications to rule sets for identifying,
particularly
through
the
Automated
Targeting System and the Automated
Commercial
Environment
authorized
under section 58c(f)(4) of this title, importers, other parties, and merchandise that
may be associated with evasion;
(iii) requiring, with respect to merchandise for which the importer has repeatedly
provided incomplete or erroneous entry
summary information in connection with
determinations of evasion, the importer to
deposit estimated duties at the time of
entry; and
(iv) referring the record in whole or in
part to U.S. Immigration and Customs Enforcement for civil or criminal investigation.
(2) Cooperation of administering authority
(A) In general
Upon receiving a notification from the
Commissioner under paragraph (1)(C), the
administering authority shall promptly provide to the Commissioner the applicable
cash deposit rates and antidumping or countervailing duty assessment rates and any
necessary liquidation instructions.
(B) Special rule for cases in which the producer or exporter is unknown
If the Commissioner and the administering
authority are unable to determine the producer or exporter of the merchandise with
respect to which a notification is made
under paragraph (1)(C), the administering
authority shall identify, as the applicable
cash deposit rate or antidumping or countervailing duty assessment rate, the cash deposit or duty (as the case may be) in the
highest amount applicable to any producer
or exporter, including the ‘‘all-others’’ rate
of the merchandise subject to an antidumping order or countervailing duty order under
section 1673e of this title or 1671e of this
title, respectively, or a finding issued under
the Antidumping Act, 1921, or any administrative review conducted under section 1675
of this title.
(e) Interim measures
Not later than 90 calendar days after initiating an investigation under subsection (b) with
respect to covered merchandise, the Commissioner shall decide based on the investigation if
there is a reasonable suspicion that such covered merchandise was entered into the customs
territory of the United States through evasion
and, if the Commissioner decides there is such a
reasonable suspicion, the Commissioner shall—
(1) suspend the liquidation of each unliquidated entry of such covered merchandise that

§ 1517

entered on or after the date of the initiation of
the investigation;
(2) pursuant to the Commissioner’s authority under section 1504(b) of this title, extend
the period for liquidating each unliquidated
entry of such covered merchandise that entered before the date of the initiation of the
investigation; and
(3) pursuant to the Commissioner’s authority under section 1623 of this title, take such
additional measures as the Commissioner determines necessary to protect the revenue of
the United States, including requiring a single
transaction bond or additional security or the
posting of a cash deposit with respect to such
covered merchandise.
(f) Administrative review
(1) In general
Not later than 30 business days after the
Commissioner makes a determination under
subsection (c) with respect to whether covered
merchandise was entered into the customs territory of the United States through evasion, a
person determined to have entered such covered merchandise through evasion or an interested party that filed an allegation under
paragraph (2) of subsection (b) that resulted in
the initiation of an investigation under paragraph (1) of that subsection with respect to
such covered merchandise may file an appeal
with the Commissioner for de novo review of
the determination.
(2) Timeline for review
Not later than 60 business days after an appeal of a determination is filed under paragraph (1), the Commissioner shall complete
the review of the determination.
(g) Judicial review
(1) In general
Not later than 30 business days after the
Commissioner completes a review under subsection (f) of a determination under subsection
(c) with respect to whether covered merchandise was entered into the customs territory of
the United States through evasion, a person
determined to have entered such covered merchandise through evasion or an interested
party that filed an allegation under paragraph
(2) of subsection (b) that resulted in the initiation of an investigation under paragraph (1)
of that subsection with respect to such covered merchandise may seek judicial review of
the determination under subsection (c) and
the review under subsection (f) in the United
States Court of International Trade to determine whether the determination and review is
conducted in accordance with subsections (c)
and (f).
(2) Standard of review
In determining whether a determination
under subsection (c) or review under subsection (f) is conducted in accordance with
those subsections, the United States Court of
International Trade shall examine—
(A) whether the Commissioner fully complied with all procedures under subsections
(c) and (f); and
(B) whether any determination, finding, or
conclusion is arbitrary, capricious, an abuse

§§ 1518, 1519

TITLE 19—CUSTOMS DUTIES

of discretion, or otherwise not in accordance
with law.
(3) Rule of construction
Nothing in this subsection shall affect the
availability of judicial review to an interested
party under any other provision of law.
(h) Rule of construction with respect to other
civil and criminal proceedings and investigations
No determination under subsection (c), review
under subsection (f), or action taken by the
Commissioner pursuant to this section shall preclude any individual or entity from proceeding,
or otherwise affect or limit the authority of any
individual or entity to proceed, with any civil,
criminal, or administrative investigation or proceeding pursuant to any other provision of Federal or State law, including sections 1592 of this
title and 1595a of this title.
(June 17, 1930, ch. 497, title IV, § 517, as added
Pub. L. 114–125, title IV, § 421(a), Feb. 24, 2016, 130
Stat. 161.)
REFERENCES IN TEXT
The Antidumping Act, 1921, referred to in subsec.
(d)(2)(B), is act May 27, 1921, ch. 14, title II, 42 Stat. 11,
which was classified generally to sections 160 to 171 of
this title, and was repealed by Pub. L. 96–39, title I,
§ 106(a), July 26, 1979, 93 Stat. 193.
PRIOR PROVISIONS
A prior section 1517, act June 17, 1930, ch. 497, title IV,
§ 517, 46 Stat. 737, related to frivolous protest or appeal,
prior to repeal by act June 25, 1948, ch. 646, § 39, 62 Stat.
992, eff. Sept. 1, 1948. See section 2641 of Title 28, Judiciary and Judicial Procedure.
EFFECTIVE DATE
Pub. L. 114–125, title IV, § 421(c), Feb. 24, 2016, 130 Stat.
168, provided that: ‘‘The amendments made by this section [enacting this section and amending section 1581 of
Title 28, Judiciary and Judicial Procedure] shall take
effect on the date that is 180 days after the date of the
enactment of this Act [Feb. 24, 2016].’’
REGULATIONS
Pub. L. 114–125, title IV, § 421(d), Feb. 24, 2016, 130 Stat.
169, provided that: ‘‘Not later than the date that is 180
days after the date of the enactment of this Act [Feb.
24, 2016], the Secretary [of the Treasury] shall prescribe
such regulations as may be necessary to implement the
amendments made by this section [enacting this section and amending section 1581 of Title 28, Judiciary
and Judicial Procedure].’’

§§ 1518, 1519. Repealed. June 25, 1948, ch. 646,
§ 39, 62 Stat. 992, eff. Sept. 1, 1948
Section 1518, acts June 10, 1890, ch. 407, § 12, 26 Stat.
136; May 27, 1908, ch. 205, § 3, 35 Stat. 406; Aug. 5, 1909,
ch. 6, § 28, 36 Stat. 98; May 28, 1926, ch. 411, § 1, 44 Stat.
669; June 17, 1930, ch. 497, title IV, § 518, 46 Stat. 737, related to the judges of the United States Customs Court:
their appointment, salary, retirement, vacancies, and
powers; the control of the fiscal affairs and of the clerical force of the court; and the division of the court. See
sections 251 to 254, 456, 1581, 2071, 2639, and 2640 of Title
28, Judiciary and Judicial Procedure. Last sentence of
section, relating to the transfer of unexpended appropriations for salaries to be available for expenditures
for the same purposes, was omitted as executed.
Section 1519, act June 17, 1930, ch. 497, title IV, § 519,
46 Stat. 739, related to publication of Customs Court’s
decisions. See section 255 of Title 28, Judiciary and Judicial Procedure.

Page 236

§ 1520. Refunds and errors
(a) Cases in which refunds authorized
The Secretary of the Treasury is authorized to
refund duties or other receipts in the following
cases:
(1) Excess deposits.—Whenever it is ascertained on liquidation or reliquidation of an
entry or reconciliation that more money has
been deposited or paid as duties than was required by law to be so deposited or paid.
(2) Fees, charges, and exactions.—Whenever it
is determined in the manner required by law
that any fees, charges, or exactions, other
than duties and taxes, have been erroneously
or excessively collected.
(3) Fines, penalties, and forfeitures.—Whenever
money has been deposited in the Treasury on
account of a fine, penalty, or forfeiture which
did not accrue, or which is finally determined
to have accrued in an amount less than that so
deposited, or which is mitigated to an amount
less than that so deposited or is remitted.
(4) Prior to liquidation.—Prior to the liquidation of an entry or reconciliation, whenever an
importer of record declares or it is ascertained
that excess duties, fees, charges, or exactions
have been deposited or paid.
(b) Authorization of appropriations
The necessary moneys to make such refunds
are authorized to be appropriated annually from
the general fund of the Treasury.
(c) Repealed. Pub. L. 108–429, title II, § 2105, Dec.
3, 2004, 118 Stat. 2598
(d) Goods qualifying under free trade agreement
rules of origin
Notwithstanding the fact that a valid protest
was not filed, the Customs Service may, in accordance with regulations prescribed by the Secretary, reliquidate an entry to refund any excess
duties (including any merchandise processing
fees) paid on a good qualifying under the rules of
origin set out in section 3332 of this title, section 202 of the United States-Chile Free Trade
Agreement Implementation Act, section 4033 of
this title, section 202 of the United States-Oman
Free Trade Agreement Implementation Act, section 203 of the United States-Peru Trade Promotion Agreement Implementation Act, section
202 of the United States–Korea Free Trade
Agreement Implementation Act, section 203 of
the United States–Colombia Trade Promotion
Agreement Implementation Act, or section 203
of the United States–Panama Trade Promotion
Agreement Implementation Act for which no
claim for preferential tariff treatment was made
at the time of importation if the importer, within 1 year after the date of importation, files, in
accordance with those regulations, a claim that
includes—
(1) a written declaration that the good qualified under the applicable rules at the time of
importation;
(2) copies of all applicable NAFTA Certificates of Origin (as defined in section 1508(b)(1)
of this title), or other certificates or certifications of origin, as the case may be; and
(3) such other documentation and information relating to the importation of the goods
as the Customs Service may require.

Page 237

§ 1520

TITLE 19—CUSTOMS DUTIES

(June 17, 1930, ch. 497, title IV, § 520, 46 Stat. 739;
June 26, 1934, ch. 756, § 2, 48 Stat. 1225; June 25,
1938, ch. 679, § 18, 52 Stat. 1086; Aug. 8, 1953, ch.
397, § 20, 67 Stat. 519; Pub. L. 91–271, title II, § 210,
June 2, 1970, 84 Stat. 287; Pub. L. 95–410, title II,
§ 210, Oct. 3, 1978, 92 Stat. 903; Pub. L. 98–573, title
II, §§ 210(b), 212(c)(B), formerly § 212(b)(7)(B), Oct.
30, 1984, 98 Stat. 2977, 2984, renumbered Pub. L.
99–514, title XVIII, § 1889(3), Oct. 22, 1986, 100
Stat. 2925; Pub. L. 103–182, title II, § 206, title VI,
§§ 642(b), 646, Dec. 8, 1993, 107 Stat. 2095, 2205, 2207;
Pub. L. 106–36, title II, § 2408(a), June 25, 1999, 113
Stat. 171; Pub. L. 108–77, title II, § 206, Sept. 3,
2003, 117 Stat. 931; Pub. L. 108–429, title II, § 2105,
Dec. 3, 2004, 118 Stat. 2598; Pub. L. 109–53, title II,
§ 207, Aug. 2, 2005, 119 Stat. 485; Pub. L. 109–280,
title XIV, § 1635(b), Aug. 17, 2006, 120 Stat. 1170;
Pub. L. 109–283, title II, § 205, Sept. 26, 2006, 120
Stat. 1203; Pub. L. 110–138, title II, § 206, Dec. 14,
2007, 121 Stat. 1476; Pub. L. 112–41, title II, § 205,
Oct. 21, 2011, 125 Stat. 449; Pub. L. 112–42, title II,
§ 206, Oct. 21, 2011, 125 Stat. 484; Pub. L. 112–43,
title II, § 206, Oct. 21, 2011, 125 Stat. 520.)
AMENDMENT OF SECTION
For termination of amendment by section
107(c) of Pub. L. 112–43, see Effective and Termination Dates of 2011 Amendment note below.
For termination of amendment by section
107(c) of Pub. L. 112–42, see Effective and Termination Dates of 2011 Amendment note below.
For termination of amendment by section
107(c) of Pub. L. 112–41, see Effective and Termination Dates of 2011 Amendment note below.
For termination of amendment by section
107(c) of Pub. L. 110–138, see Effective and Termination Dates of 2007 Amendment note below.
For termination of amendment by section
107(c) of Pub. L. 109–283, see Effective and Termination Dates of 2006 Amendment note below.
For termination of amendment by section
107(d) of Pub. L. 109–53, see Effective and Termination Dates of 2005 Amendment note below.
For termination of amendment by section
107(c) of Pub. L. 108–77, see Effective and Termination Dates of 2003 Amendment note below.
REFERENCES IN TEXT
Section 202 of the United States-Chile Free Trade
Agreement Implementation Act, referred to in subsec.
(d), is section 202 of Pub. L. 108–77, which is set out in
a note under section 3805 of this title.
Section 202 of the United States-Oman Free Trade
Agreement Implementation Act, referred to in subsec.
(d), is section 202 of Pub. L. 109–283, which is set out in
a note under section 3805 of this title.
Section 203 of the United States-Peru Trade Promotion Agreement Implementation Act, referred to in
subsec. (d), is section 203 of Pub. L. 110–138, which is set
out in a note under section 3805 of this title.
Section 202 of the United States–Korea Free Trade
Agreement Implementation Act, referred to in subsec.
(d), is section 202 of Pub. L. 112–41, which is set out in
a note under section 3805 of this title.
Section 203 of the United States–Colombia Trade Promotion Agreement Implementation Act, referred to in
subsec. (d), is section 203 of Pub. L. 112–42, which is set
out in a note under section 3805 of this title.
Section 203 of the United States–Panama Trade Promotion Agreement Implementation Act, referred to in
subsec. (d), is section 203 of Pub. L. 112–43, which is set
out in a note under section 3805 of this title.
CODIFICATION
Act June 26, 1934, effective July 1, 1935, provided for
repeal of certain permanent appropriations authoriz-

ing, in lieu thereof, an annual appropriation from the
general fund of the Treasury.
PRIOR PROVISIONS
This section, as originally enacted, contained a paragraph (b) making a permanent appropriation of the
moneys necessary to make refunds. Effective July 1,
1935, paragraph (b) was repealed by act June 26, 1934, ch.
756, § 2, 48 Stat. 1225, such act authorizing, in lieu thereof, an annual appropriation from the general fund of
the Treasury.
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 520, 42
Stat. 973. That section was superseded by section 520 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
Prior provisions somewhat similar to those in subdivisions (1) and (3) of paragraph (a) for refund of moneys paid on account of unascertained or estimated duties or payments on appeal, and for correction of clerical errors within one year, with further provisions
making an appropriation and requiring reports to Congress of moneys refunded, were contained in act Oct. 3,
1913, ch. 16, § III, Y, 38 Stat. 191, which reenacted the
provisions of Customs Administrative Act June 10, 1890,
ch. 407, § 24, 26 Stat. 140, as renumbered and reenacted
by Payne-Aldrich Tariff Act of August 5, 1909, ch. 6, § 28,
36 Stat. 103. Said section III, Y, of the 1913 act was repealed by act Sept. 21, 1922, ch. 356, title IV, § 643, 42
Stat. 989.
Provisions concerning the refund of moneys collected
as duties in accordance with any decision, etc., of the
Secretary of the Treasury, with provisos concerning reliquidations, correction of errors, household effects and
other articles exempt from duty, were contained in act
March 3, 1875, ch. 136, 18 Stat. 469, which was also repealed by section 643 of the act of Sept. 21, 1922.
R.S. § 3011 (as amended by act Feb. 27, 1877, ch. 69, § 1,
19 Stat. 247, and act Feb. 1, 1888, ch. 4, 25 Stat. 6) and
section 3012, relative to actions to recover duties paid
under protest, and sections 30121⁄2 and 3013, relative to
refunds, were repealed by the Customs Administrative
Act of June 10, 1890, ch. 407, § 29. 26 Stat. 141.
Act June 7, 1924, ch. 357, 43 Stat. 660, authorizing the
remission of unpaid customs duties on material belonging to the United States and theretofore imported by
the War Department, was omitted from the Code as
temporary.
AMENDMENTS
2011—Subsec. (d). Pub. L. 112–43, §§ 107(c), 206, in introductory provisions, temporarily struck out ‘‘or’’ before
‘‘section 203 of the United States–Colombia’’ and substituted ‘‘, or section 203 of the United States–Panama
Trade Promotion Agreement Implementation Act for
which’’ for ‘‘for which’’. See Effective and Termination
Dates of 2011 Amendment note below.
Pub. L. 112–42, §§ 107(c), 206, in introductory provisions, temporarily struck out ‘‘or’’ before ‘‘section 202
of the United States–Korea Free Trade Agreement Implementation Act’’ and substituted ‘‘, or section 203 of
the United States–Colombia Trade Promotion Agreement Implementation Act for which’’ for ‘‘for which’’
See Effective and Termination Dates of 2011 Amendment note below.
Pub. L. 112–41, §§ 107(c), 205, in introductory provisions, temporarily struck out ‘‘or’’ before ‘‘section 203
of the United States-Peru Trade Promotion Agreement
Implementation Act’’ and substituted ‘‘, or section 202
of the United States–Korea Free Trade Agreement Implementation Act for which’’ for ‘‘for which’’. See Effective and Termination Dates of 2011 Amendment note
below.
2007—Subsec. (d). Pub. L. 110–138, §§ 107(c), 206, in introductory provisions, temporarily struck out ‘‘or’’ before ‘‘section 202 of the United States-Oman’’ and substituted ‘‘, or section 203 of the United States-Peru
Trade Promotion Agreement Implementation Act for
which’’ for ‘‘for which’’. See Effective and Termination
Dates of 2007 Amendment note below.

§ 1520

TITLE 19—CUSTOMS DUTIES

2006—Subsec. (a). Pub. L. 109–280, in par. (1), substituted period for semicolon at end, in par. (2), substituted period for ‘‘; and’’ at end, and, in par. (4), inserted ‘‘an importer of record declares or’’ after ‘‘whenever’’ and struck out ‘‘by reason of clerical error’’ before period at end.
Subsec. (d). Pub. L. 109–283, §§ 107(c), 205(1), in introductory provisions, temporarily struck out ‘‘or’’ before
‘‘section 4033’’ and substituted ‘‘, or section 202 of the
United States-Oman Free Trade Agreement Implementation Act for which’’ for ‘‘for which’’. See Effective
and Termination Dates of 2006 Amendment note below.
Subsec. (d)(3). Pub. L. 109–283, §§ 107(c), 205(2), temporarily inserted ‘‘and information’’ after ‘‘documentation’’. See Effective and Termination Dates of 2006
Amendment note below.
2005—Subsec. (d). Pub. L. 109–53, §§ 107(d), 207, temporarily substituted ‘‘, section 202 of the United StatesChile Free Trade Agreement Implementation Act, or
section 4033 of this title’’ for ‘‘or section 202 of the
United States-Chile Free Trade Agreement Implementation Act’’ in introductory provisions and inserted ‘‘or
certifications’’ after ‘‘other certificates’’ in par. (2). See
Effective and Termination Dates of 2005 Amendment
note below.
2004—Subsec. (c). Pub. L. 108–429 struck out subsec.
(c) which related to reliquidation of entry or reconciliation.
2003—Subsec. (d). Pub. L. 108–77, §§ 107(c), 206(1), (2),
temporarily inserted heading and inserted ‘‘or section
202 of the United States-Chile Free Trade Agreement
Implementation Act’’ after ‘‘title’’ in introductory provisions. See Effective and Termination Dates of 2003
Amendment note below.
Subsec. (d)(1). Pub. L. 108–77, §§ 107(c), 206(3), temporarily substituted ‘‘the applicable’’ for ‘‘those’’. See Effective and Termination Dates of 2003 Amendment note
below.
Subsec. (d)(2). Pub. L. 108–77, §§ 107(c), 206(4), temporarily inserted ‘‘, or other certificates of origin, as the
case may be’’ before semicolon. See Effective and Termination Dates of 2003 Amendment note below.
1999—Subsec. (d). Pub. L. 106–36 inserted ‘‘(including
any merchandise processing fees)’’ after ‘‘excess duties’’ in introductory provisions.
1993—Subsec. (a)(1), (4). Pub. L. 103–182, § 646(1), inserted ‘‘or reconciliation’’ after ‘‘entry’’.
Subsec. (c). Pub. L. 103–182, § 646(2)(A), (B), substituted ‘‘Customs Service’’ for ‘‘appropriate customs
officer’’ and inserted ‘‘or reconciliation’’ after ‘‘entry’’
in introductory provisions.
Subsec. (c)(1). Pub. L. 103–182, § 646(2)(A), (C), inserted
‘‘, whether or not resulting from or contained in electronic transmission,’’ before ‘‘not amounting to’’, and
substituted ‘‘Customs Service’’ for ‘‘appropriate customs officer’’.
Subsec. (d). Pub. L. 103–182, § 206, added subsec. (d).
See Construction of 1993 Amendment note below.
Pub. L. 103–182, § 642(b), struck out subsec. (d) which
read as follows: ‘‘If a determination is made to reliquidate an entry as a result of a protest filed under section 1514 of this title or an application for relief made
under subsection (c)(1) of this section, or if reliquidation is ordered by an appropriate court, interest shall
be allowed on any amount paid as increased or additional duties under section 1505(c) of this title at the
annual rate established pursuant to that section and
determined as of the 15th day after the date of liquidation or reliquidation. The interest shall be calculated
from the date of payment to the date of (1) the refund,
or (2) the filing of a summons under section 2632 of title
28, whichever occurs first.’’ See Construction of 1993
Amendment note below.
1984—Subsec. (a)(4). Pub. L. 98–573, § 212(b)(7)(B), added
par. (4).
Subsec. (d). Pub. L. 98–573, § 210(b), added subsec. (d).
1978—Subsec. (c)(1). Pub. L. 95–410 substituted ‘‘appropriate customs officer within one year after the date of
liquidation or exaction’’ for ‘‘customs service within
one year after the date of entry, or transaction, or

Page 238

within ninety days after liquidation or exaction when
the liquidation or exaction is made more than nine
months after the date of the entry, or transaction’’.
1970—Subsec. (c). Pub. L. 91–271 in introductory material substituted ‘‘the appropriate customs officer may,
in accordance with regulations prescribed by the Secretary,’’ for ‘‘the Secretary of the Treasury may authorize a collector to’’, and in par. (1) struck out ‘‘appraisement’’ wherever appearing and substituted ‘‘ninety’’ and ‘‘nine’’ for ‘‘sixty’’ and ‘‘ten’’, respectively.
1953—Subsec. (c)(1). Act Aug. 8, 1953, extended the relief provision to situations involving clerical errors,
mistakes of fact, or any other inadvertence not
amounting to an error in the construction of a law, in
any entry, liquidation, appraisement or other customs
transaction, when such error, mistake or other inadvertence is adverse to the record or established by written evidence.
Subsec. (c)(2). Act Aug. 8, 1953, permitted correction
of assessments of duty on household or personal effects
which are subject to duty.
1938—Subsecs. (b), (c). Act June 25, 1938, added subsecs. (b) and (c).
EFFECTIVE AND TERMINATION DATES OF 2011
AMENDMENT
Amendment by Pub. L. 112–43 effective on the date
the United States–Panama Trade Promotion Agreement enters into force (Oct. 31, 2012) and to cease to be
effective on the date the Agreement terminates, see
section 107(a), (c) of Pub. L. 112–43, set out in a note
under section 3805 of this title.
Amendment by Pub. L. 112–42 effective on the date
the United States–Colombia Trade Promotion Agreement enters into force (May 15, 2012) and to cease to be
effective on the date the Agreement terminates, see
section 107(a), (c) of Pub. L. 112–42, set out in a note
under section 3805 of this title.
Amendment by Pub. L. 112–41 effective on the date
the United States–Korea Free Trade Agreement enters
into force (Mar. 15, 2012) and to cease to be effective on
the date the Agreement terminates, see section 107(a),
(c) of Pub. L. 112–41, set out in a note under section 3805
of this title.
EFFECTIVE AND TERMINATION DATES OF 2007
AMENDMENT
Amendment by Pub. L. 110–138 effective on the date
the United States-Peru Trade Promotion Agreement
enters into force (Feb. 1, 2009) and to cease to be effective on the date the Agreement ceases to be in force,
see section 107(a), (c) of Pub. L. 110–138, set out in a
note under section 3805 of this title.
EFFECTIVE AND TERMINATION DATES OF 2006
AMENDMENT
Amendment by Pub. L. 109–283 effective on the date
on which the United States-Oman Free Trade Agreement enters into force (Jan. 1, 2009) and to cease to be
effective on the date on which the Agreement terminates, see section 107(a), (c) of Pub. L. 109–283, set out
in a note under section 3805 of this title.
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 AND TERMINATION DATES OF 2005
AMENDMENT
Amendment by Pub. L. 109–53 effective on the date
the
Dominican
Republic-Central
America-United
States Free Trade Agreement enters into force (Mar. 1,
2006) and to cease to have effect on date Agreement
ceases to be in force with respect to the United States,
and, during any period in which a country ceases to be
a CAFTA–DR country, to cease to have effect with respect to such country, see section 107 of Pub. L. 109–53,
set out as an Effective and Termination Dates note
under section 4001 of this title.

Page 239

§ 1523

TITLE 19—CUSTOMS DUTIES

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 AND TERMINATION DATES OF 2003
AMENDMENT
Amendment by Pub. L. 108–77 effective on the date
the United States-Chile Free Trade Agreement enters
into force (Jan. 1, 2004), and to cease to be effective on
the date the Agreement ceases to be in force, see section 107(a), (c) of Pub. L. 108–77, set out in a note under
section 3805 of this title.
EFFECTIVE DATE OF 1999 AMENDMENT
Amendment by Pub. L. 106–36 applicable with respect
to goods entered, or withdrawn from warehouse for consumption, on or after the 15th day after June 25, 1999,
see section 2408(c) of Pub. L. 106–36, set out as a note
under section 1514 of this title.
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by section 206 of Pub. L. 103–182 effective
on the date the North American Free Trade Agreement
enters into force with respect to the United States
[Jan. 1, 1994], see section 213(b) of Pub. L. 103–182, set
out as an Effective Date note under section 3331 of this
title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by section 210(b) of Pub. L. 98–573 applicable with respect to determinations made or ordered
on or after Oct. 30, 1984, see section 214(c)(5)(B) of Pub.
L. 98–573, set out as a note under section 1304 of this
title.
Amendment by section 212 of Pub. L. 98–573 effective
on close of 180th day after Oct. 30, 1984, see section
214(d) of Pub. L. 98–573, set out as a note under section
1304 of this title.
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 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.
CONSTRUCTION OF 1993 AMENDMENT
Amendment by section 206 of Pub. L. 103–182 to be
made after amendment by section 642(b) of Pub. L.
103–182 is executed, see section 212 of Pub. L. 103–182, set
out as a note under section 58c 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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Se-

curity, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.
PLAN AMENDMENTS NOT REQUIRED UNTIL
JANUARY 1, 1989
For provisions directing that if any amendments
made by subtitle A or subtitle C of title XI [§§ 1101–1147
and 1171–1177] or title XVIII [§§ 1801–1899A] of Pub. L.
99–514 require an amendment to any plan, such plan
amendment shall not be required to be made before the
first plan year beginning on or after Jan. 1, 1989, see
section 1140 of Pub. L. 99–514, as amended, set out as a
note under section 401 of Title 26, Internal Revenue
Code.
AVAILABILITY OF TRANSPORTATION AND STORAGE
FACILITIES FOR MILITARY PURPOSES
Act Sept. 29, 1942, ch. 567, 56 Stat. 761, authorized removal of merchandise in bond or customs custody from
transportation and storage facilities needed for military purposes, prior to repeal by act July 25, 1947, ch.
327, § 1, 61 Stat. 449.

§ 1521. Repealed. Pub. L. 103–182, title VI, § 618,
Dec. 8, 1993, 107 Stat. 2180
Section, acts June 17, 1930, ch. 497, title IV, § 521, 46
Stat. 739; June 2, 1970, Pub. L. 91–271, title III, § 301(b),
84 Stat. 287, provided for reliquidation of entry on account of fraud.

§ 1522. Omitted
CODIFICATION
Section, act June 17, 1930, ch. 497, title IV, § 522, 46
Stat. 739, amended section 372 of former Title 31. See
section 5151 of Title 31, Money and Finance.

§ 1523. Examination of accounts
The Secretary of the Treasury or such officer
or employee as he shall designate, shall, under
regulations and instructions prescribed by the
Secretary—
(1) examine the customs officers’ accounts of
receipts and disbursements of money and receipts and disposition of merchandise; and
(2) verify, to such extent as the Secretary of
the Treasury shall direct, assessments of duties and taxes and allowances of drawback.
(June 17, 1930, ch. 497, title IV, § 523, 46 Stat. 740;
Aug. 8, 1953, ch. 397, § 2(d), 67 Stat. 508; Pub. L.
91–271, title III, § 301(s), June 2, 1970, 84 Stat. 290.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 523, 42
Stat. 974. That section was superseded by section 523 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
AMENDMENTS
1970—Pub. L. 91–271 substituted reference to customs
officers for reference to collectors.
1953—Act Aug. 8, 1953, amended section generally by
eliminating the provision continuing ‘‘naval officers of
customs’’ as ‘‘Comptrollers of Customs’’; by substituting the reference to ‘‘The Secretary of the Treasury or
such officer or employee as he shall designate’’ for references to the comptrollers of customs; and, among
other changes, substituting the provision that the verification of assessments of duties and allowances of
drawbacks should be to such extent as the Secretary of
the Treasury directs, for the former provision requiring
such verification in all cases.

§ 1524

TITLE 19—CUSTOMS DUTIES
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 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.

§ 1524. Deposit of reimbursable charges
Receipts for any reimbursable charges or expenses which have been paid for out of any appropriation for collecting the revenue from customs shall be deposited as a refund to such appropriation instead of being covered into the
Treasury as miscellaneous receipts, as provided
by section 527 of this title.
(June 17, 1930, ch. 497, title IV, § 524, 46 Stat. 741;
June 25, 1938, ch. 679, § 19(b), 52 Stat. 1087.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 524, 42
Stat. 975. That section was superseded by section 524 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
AMENDMENTS
1938—Act June 25, 1938, amended section generally.
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.

§ 1525. Repealed. Pub. L. 89–762, § 2, Nov. 5, 1966,
80 Stat. 1312
Section, act June 17, 1930, ch. 497, title IV, § 525, 46
Stat. 741, authorized the Secretary of the Treasury to
employ not more than ten persons in the District of Columbia who have been detailed from the field force of
the Customs Service.

§ 1526. Merchandise bearing American trademark
(a) Importation prohibited
Except as provided in subsection (d) of this
section, it shall be unlawful to import into the
United States any merchandise of foreign manufacture if such merchandise, or the label, sign,
print, package, wrapper, or receptacle, bears a
trademark owned by a citizen of, or by a corporation or association created or organized
within, the United States, and registered in the
Patent and Trademark Office by a person domiciled in the United States, under the provisions
of sections 81 to 109 of title 15, and if a copy of
the certificate of registration of such trademark
is filed with the Secretary of the Treasury, in
the manner provided in section 106 of said title
15, unless written consent of the owner of such
trademark is produced at the time of making
entry.
(b) Seizure and forfeiture
Any such merchandise imported into the
United States in violation of the provisions of
this section shall be subject to seizure and forfeiture for violation of the customs laws.

Page 240

(c) Injunction and damages
Any person dealing in any such merchandise
may be enjoined from dealing therein within the
United States or may be required to export or
destroy such merchandise or to remove or obliterate such trademark and shall be liable for the
same damages and profits provided for wrongful
use of a trade-mark, under the provisions of sections 81 to 109 of title 15.
(d) Exemptions; publication in Federal Register;
forfeitures; rules and regulations
(1) The trademark provisions of this section
and section 1124 of title 15, do not apply to the
importation of articles accompanying any person arriving in the United States when such articles are for his personal use and not for sale if
(A) such articles are within the limits of types
and quantities determined by the Secretary pursuant to paragraph (2) of this subsection, and (B)
such person has not been granted an exemption
under this subsection within thirty days immediately preceding his arrival.
(2) The Secretary shall determine and publish
in the Federal Register lists of the types of articles and the quantities of each which shall be
entitled to the exemption provided by this subsection. In determining such quantities of particular types of trade-marked articles, the Secretary shall give such consideration as he deems
necessary to the numbers of such articles usually purchased at retail for personal use.
(3) If any article which has been exempted
from the restrictions on importation of the
trade-mark laws under this subsection is sold
within one year after the date of importation,
such article, or its value (to be recovered from
the importer), is subject to forfeiture. A sale
pursuant to a judicial order or in liquidation of
the estate of a decedent is not subject to the
provisions of this paragraph.
(4) The Secretary may prescribe such rules and
regulations as may be necessary to carry out the
provisions of this subsection.
(e) Merchandise bearing counterfeit mark; seizure and forfeiture; disposition of seized
goods
Any such merchandise bearing a counterfeit
mark (within the meaning of section 1127 of title
15) imported into the United States in violation
of the provisions of section 1124 of title 15, shall
be seized and, in the absence of the written consent of the trademark owner, forfeited for violations of the customs laws. Upon seizure of such
merchandise, the Secretary shall notify the
owner of the trademark, and shall, after forfeiture, destroy the merchandise. Alternatively, if
the merchandise is not unsafe or a hazard to
health, and the Secretary has the consent of the
trademark owner, the Secretary may obliterate
the trademark where feasible and dispose of the
goods seized—
(1) by delivery to such Federal, State, and
local government agencies as in the opinion of
the Secretary have a need for such merchandise,
(2) by gift to such eleemosynary institutions
as in the opinion of the Secretary have a need
for such merchandise, or
(3) more than 90 days after the date of forfeiture, by sale by the Customs Service at pub-

Page 241

TITLE 19—CUSTOMS DUTIES

lic auction under such regulations as the Secretary prescribes, except that before making
any such sale the Secretary shall determine
that no Federal, State, or local government
agency or eleemosynary institution has established a need for such merchandise under paragraph (1) or (2).
(f) Civil penalties
(1) Any person who directs, assists financially
or otherwise, or aids and abets the importation
of merchandise for sale or public distribution
that is seized under subsection (e) shall be subject to a civil fine.
(2) For the first such seizure, the fine shall be
not more than the value that the merchandise
would have had if it were genuine, according to
the manufacturer’s suggested retail price, determined under regulations promulgated by the
Secretary.
(3) For the second seizure and thereafter, the
fine shall be not more than twice the value that
the merchandise would have had if it were genuine, as determined under regulations promulgated by the Secretary.
(4) The imposition of a fine under this subsection shall be within the discretion of the Customs Service, and shall be in addition to any
other civil or criminal penalty or other remedy
authorized by law.
(June 17, 1930, ch. 497, title IV, § 526, 46 Stat. 741;
Pub. L. 93–596, § 3, Jan. 2, 1975, 88 Stat. 1949; Pub.
L. 95–410, title II, § 211(a), (c), Oct. 3, 1978, 92
Stat. 903; Pub. L. 103–182, title VI, § 663, Dec. 8,
1993, 107 Stat. 2214; Pub. L. 104–153, §§ 9, 10, July
2, 1996, 110 Stat. 1388.)
REFERENCES IN TEXT
Sections 81 to 109 of title 15, referred to in subsecs. (a)
and (c), were repealed by act July 5, 1946, ch. 540, § 46(a),
61 Stat. 444. See sections 1051 to 1127, respectively, of
Title 15, Commerce and Trade.
Section 106 of title 15, referred to in subsec. (a), was
repealed by act July 15, 1946, ch. 540, § 46(a), 60 Stat. 444.
See section 1124 of Title 15.
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 526, 42
Stat. 975. That section was superseded by section 526 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
AMENDMENTS
1996—Subsec. (e). Pub. L. 104–153, § 9, inserted ‘‘destroy the merchandise. Alternatively, if the merchandise is not unsafe or a hazard to health, and the Secretary has the consent of the trademark owner, the
Secretary may’’ after ‘‘shall, after forfeiture,’’ in second sentence, inserted ‘‘or’’ at end of par. (2), substituted period for ‘‘, or’’ at end of par. (3), and struck
out par. (4) which read as follows: ‘‘if the merchandise
is unsafe or a hazard to health, by destruction.’’
Subsec. (f). Pub. L. 104–153, § 10, added subsec. (f).
1993—Subsec. (e)(3). Pub. L. 103–182 substituted ‘‘90
days’’ for ‘‘1 year’’ and ‘‘the Customs Service’’ for ‘‘appropriate customs officers’’.
1978—Subsec. (a). Pub. L. 95–410, § 211(a)(1), substituted ‘‘Except as provided in subsection (d) of this
section, it’’ for ‘‘It’’.
Subsec. (d). Pub. L. 95–410, § 211(a)(2), added subsec.
(d).
Subsec. (e). Pub. L. 95–410, § 211(c), added subsec. (e).
CHANGE OF NAME
‘‘Patent and Trademark Office’’ substituted for ‘‘Patent Office’’ in subsec. (a) pursuant to Pub. L. 93–596, § 3,

§ 1527

Jan. 2, 1975, 88 Stat. 1949, set out as a note under section 1 of Title 35, Patents.
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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.

§ 1527. Importation of wild mammals and birds in
violation of foreign law
(a) Importation prohibited
If the laws or regulations of any country, dependency, province, or other subdivision of government restrict the taking, killing, possession,
or exportation to the United States, of any wild
mammal or bird, alive or dead, or restrict the
exportation to the United States of any part or
product of any wild mammal or bird, whether
raw or manufactured, no such mammal or bird,
or part or product thereof, shall, after the expiration of ninety days after June 17, 1930, be imported into the United States from such country, dependency, province, or other subdivision
of government, directly or indirectly, unless accompanied by a certification of the United
States consul, for the consular district in which
is located the port or place from which such
mammal or bird, or part or product thereof, was
exported from such country, dependency, province, or other subdivision of government, that
such mammal or bird, or part or product thereof, has not been acquired or exported in violation of the laws or regulations of such country,
dependency, province, or other subdivision of
government.
(b) Forfeiture
Any mammal or bird, alive or dead, or any
part or product thereof, whether raw or manufactured, imported into the United States in violation of the provisions of the preceding subdivision shall be subject to seizure and forfeiture
under the customs laws. Any such article so forfeited may, in the discretion of the Secretary of
the Treasury and under such regulations as he
may prescribe, be placed with the departments
or bureaus of the Federal or State Governments,
or with societies or museums, for exhibition or
scientific or educational purposes, or destroyed,
or (except in the case of heads or horns of wild
mammals) sold in the manner provided by law.
(c) Section not to apply in certain cases
The provisions of this section shall not apply
in the case of—
(1) Prohibited importations
Articles the importation of which is prohibited under the provisions of this chapter, or of
section 42(a) of title 18, or of any other law;
(2) Scientific or educational purposes
Wild mammals or birds, alive or dead, or
parts or products thereof, whether raw or

§ 1528

TITLE 19—CUSTOMS DUTIES

manufactured, imported for scientific or educational purposes;
(3) Certain migratory game birds
Migratory game birds (for which an open
season is provided by the laws of the United
States and any foreign country which is a
party to a treaty with the United States, in effect on the date of importation, relating to the
protection of such migratory game birds)
brought into the United States by bona fide
sportsmen returning from hunting trips in
such country, if at the time of importation the
possession of such birds is not prohibited by
the laws of such country or of the United
States.
(June 17, 1930, ch. 497, title IV, § 527, 46 Stat. 741.)
CODIFICATION
In subsec. (c)(1), ‘‘section 42(a) of title 18’’ substituted
for ‘‘section 241 of the Criminal Code [18 U.S.C. 391]’’ on
authority of act June 25, 1948, ch. 645, 62 Stat. 683, the
first section of which enacted Title 18, Crimes and
Criminal Procedure.

§ 1528. Taxes not to be construed as duties
No tax or other charge imposed by or pursuant
to any law of the United States shall be construed to be a customs duty for the purpose of
any statute relating to the customs revenue, unless the law imposing such tax or charge designates it as a customs duty or contains a provision to the effect that it shall be treated as a
duty imposed under the customs laws. Nothing
in this section shall be construed to limit or restrict the jurisdiction of the United States
Court of International Trade or the United
States Court of Appeals for the Federal Circuit.
(June 17, 1930, ch. 497, title IV, § 528, as added
June 25, 1938, ch. 679, § 20, 52 Stat. 1087; amended
Pub. L. 96–417, title VI, § 601(8), Oct. 10, 1980, 94
Stat. 1744; Pub. L. 97–164, title I, § 163(a)(3), Apr.
2, 1982, 96 Stat. 49.)
AMENDMENTS
1982—Pub. L. 97–164 substituted ‘‘Court of Appeals for
the Federal Circuit’’ for ‘‘Court of Customs and Patent
Appeals’’.
1980—Pub. L. 96–417 redesignated the United States
Customs Court as the United States Court of International Trade.
EFFECTIVE DATE OF 1982 AMENDMENT
Amendment by Pub. L. 97–164 effective Oct. 1, 1982,
see section 402 of Pub. L. 97–164, set out as a note under
section 171 of Title 28, Judiciary and Judicial Procedure.
EFFECTIVE DATE OF 1980 AMENDMENT
Amendment by Pub. L. 96–417 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 a note under section 251 of
Title 28, Judiciary and Judicial Procedure.

Page 242

ministrative and otherwise, incurred in collecting any fees on behalf of any government 1 agency for any reason.
(June 17, 1930, ch. 497, title IV, § 529, as added
Pub. L. 103–182, title VI, § 669, Dec. 8, 1993, 107
Stat. 2216.)
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. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.

PART IV—TRANSPORTATION IN BOND AND
WAREHOUSING OF MERCHANDISE
§ 1551. Designation as carrier of bonded merchandise
Under such regulations and subject to such
terms and conditions as the Secretary of the
Treasury shall prescribe—
(1) any common carrier of merchandise owning or operating a railroad, steamship, or
other transportation line or route for the
transportation of merchandise in the United
States,
(2) any contract carrier authorized to operate as such by any agency of the United
States, and
(3) any freight forwarder authorized to operate as such by any agency of the United
States,
upon application, may, in the discretion of the
Secretary, be designated as a carrier of bonded
merchandise for the final release of which from
customs custody a permit has not been issued. A
private carrier, upon application, may, in the
discretion of the Secretary, be designated under
the preceding sentence as a carrier of bonded
merchandise, subject to such regulations and, in
the case of each applicant, to such special terms
and conditions as the Secretary may prescribe
to safeguard the revenues of the United States
with respect to the transportation of bonded
merchandise by such applicant.
(June 17, 1930, ch. 497, title IV, § 551, 46 Stat. 742;
Dec. 28, 1945, ch. 605, 59 Stat. 667; Pub. L. 87–598,
Aug. 24, 1962, 76 Stat. 400; Pub. L. 87–854, Oct. 23,
1962, 76 Stat. 1130; Pub. L. 90–240, § 3, Jan. 2, 1968,
81 Stat. 776.)

EFFECTIVE DATE

PRIOR PROVISIONS

Section effective on thirtieth day following June 25,
1938, except as otherwise specifically provided, see section 37 of act June 25, 1938, set out as an Effective Date
of 1938 Amendment note under section 1401 of this title.

Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 551, 42
Stat. 975. That section was superseded by section 551 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
Prior provisions concerning transportation of merchandise in bond without appraisement to another port

§ 1529. Collection of fees on behalf of other agencies
The Customs Service shall be reimbursed from
the fees collected for the cost and expense, ad-

1 So

in original. Probably should be capitalized.