19 U.S.C 1526(e)

Page 249

§ 1526

TITLE 19—CUSTOMS DUTIES

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 Repealed.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.

propriation 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.)
Editorial Notes
PRIOR PROVISIONS

§ 1522. Omitted
Editorial Notes
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.)
Editorial Notes
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 That section was superseded by section 523 of
act June 17, 1930, comprising this section, and repealed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.
Statutory Notes and Related Subsidiaries
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 ap-

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.
Statutory Notes and Related Subsidiaries
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.
(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.

§ 1526

TITLE 19—CUSTOMS DUTIES

(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 public 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

Page 250

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.)
Editorial Notes
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).
Statutory Notes and Related Subsidiaries
CHANGE OF NAME
‘‘Patent and Trademark Office’’ substituted for ‘‘Patent Office’’ in subsec. (a) pursuant to Pub. L. 93–596, § 3,
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

Page 251

§ 1529

TITLE 19—CUSTOMS DUTIES

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
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.)
Editorial Notes
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.)
Editorial Notes
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.
Statutory Notes and Related Subsidiaries
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
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.

§ 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-