19 Usc 1509

Page 189

TITLE 19—CUSTOMS DUTIES

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 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

§ 1509

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.
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.

§ 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) of this section;
(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-

§ 1509

TITLE 19—CUSTOMS DUTIES
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) of
this section, 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.

Page 190

(5) Paragraphs (3) and (4) shall not apply after
the Customs Service commences a formal investigation with respect to the issue involved.
(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

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TITLE 19—CUSTOMS DUTIES

(B) the summons requires the production of,
or the giving of testimony relating to, any
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

§ 1509

and circumstances alleged, that there is reasonable cause to believe the giving of notice may
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) of this section.
(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.

§ 1509

TITLE 19—CUSTOMS DUTIES

(g) Penalties
(1) ‘‘Information’’ defined
For purposes of this subsection, the term
‘‘information’’ means any record, statement,
declaration, document, or electronically
stored or transmitted information or data referred to in subsection (a)(1)(A) of this section.
(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) of this
section 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

Page 192

(B) disciplinary action taken under section
1641 of this title.
(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) of this section; 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,

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TITLE 19—CUSTOMS DUTIES

100 Stat. 3207–84; Pub. L. 103–182, title II, § 205(b),
title VI, § 615, Dec. 8, 1993, 107 Stat. 2094, 2175;
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.

§ 1509

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’’.
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) of this section’’ 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

§ 1510

TITLE 19—CUSTOMS DUTIES

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.

§ 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 sec-

Page 194

tion 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.