Collapse to view only § 1495. Partnership bond
- § 1481. Invoice; contents
- § 1482. Repealed.
- § 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 Repealed.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; verification of documents
- § 1487. Value in entry; amendment
- § 1488. Repealed.
- § 1489. Repealed.
- § 1490. General orders
- § 1491. Unclaimed merchandise; disposition of forfeited distilled spirits, wines and malt liquor
- § 1492. 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 Repealed.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 Repealed.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 Repealed.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. Repealed.
- § 1522. 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 Repealed.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
§ 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
(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
(c) Importer provision of information
(d) Exceptions by regulations
(June 17, 1930, ch. 497, title IV, § 481, 46 Stat. 719; Pub. L. 103–182, title VI, § 636, Dec. 8, 1993, 107 Stat. 2200.)
§ 1482. Repealed. Pub. L. 103–182, title VI, § 690(b)(8), Dec. 8, 1993, 107 Stat. 2223
§ 1483. Repealed. Pub. L. 97–446, title II, § 201(c), Jan. 12, 1983, 96 Stat. 2349
§ 1484. Entry of merchandise
(a) Requirement and time
(1) Except as provided in sections 1490, 1498, 1552, and 1553 of this title, one of the parties qualifying as “importer of record” under paragraph (2)(B), either in person or by an agent authorized by the party in writing, shall, using reasonable care—
(A) make entry therefor by filing with the Bureau of Customs and Border Protection such documentation or, pursuant to an authorized electronic data interchange system, such information as is necessary to enable the Bureau of Customs and Border Protection to determine whether the merchandise may be released from custody of the Bureau of Customs and Border Protection; 1
1 So in original. The word “and” probably should appear at end.
(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 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
(2) Regulations regarding AD/CV duties
(c) Release of merchandise
(d) Signing and contents
(1) Entries shall be signed by the importer of record, or his agent, unless filed pursuant to an electronic data interchange system. If electronically filed, each transmission of data shall be certified by an importer of record or his agent, one of whom shall be resident in the United States for purposes of receiving service of process, as being true and correct to the best of his knowledge and belief, and such transmission shall be binding in the same manner and to the same extent as a signed document. The entry shall set forth such facts in regard to the importation as the Secretary may require and shall be accompanied by such invoices, bills of lading, certificates, and documents, or their electronically submitted equivalents, as are required by regulation.
(2) The Secretary, in prescribing regulations governing the span 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
(f) Statistical enumeration
(g) Statement of cost of production
(h) Admissibility of data electronically transmitted
(i) Special rule for foreign trade zone operations
(1) In general
(2) Other requirementsThe 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
(4) Foreign trade zone; zone
(j) Treatment of multiple entries of merchandise as single transactionIn the case of merchandise that is purchased and invoiced as a single entity but—
(1) is shipped in an unassembled or disassembled condition in separate shipments due to the size or nature of the merchandise, or
(2) is shipped in separate shipments due to the inability of the carrier to include all of the merchandise in a single shipment (at the instruction of the carrier),
the Customs Service may, upon application by an importer in advance, treat such separate shipments for entry purposes as a single transaction.
(June 17, 1930, ch. 497, title IV, § 484, 46 Stat. 722; June 25, 1938, ch. 679, § 12, 52 Stat. 1083; Aug. 8, 1953, ch. 397, §§ 3(b), 16(b), (c), 67 Stat. 509, 517; Pub. L. 91–271, title III, § 301(i), June 2, 1970, 84 Stat. 288; Pub. L. 93–618, title VI, § 608(a), Jan. 3, 1975, 88 Stat. 2073; Pub. L. 95–106, § 4, Aug. 17, 1977, 91 Stat. 869; Pub. L. 95–410, title I, § 102(a), Oct. 3, 1978, 92 Stat. 888; Pub. L. 97–446, title II, § 201(d), Jan. 12, 1983, 96 Stat. 2349; Pub. L. 103–182, title VI, § 637(a), Dec. 8, 1993, 107 Stat. 2200; Pub. L. 104–153, § 12, July 2, 1996, 110 Stat. 1389; Pub. L. 104–295, §§ 18(b), 21(e)(6), Oct. 11, 1996, 110 Stat. 3524, 3531; Pub. L. 106–200, title IV, § 410(a), May 18, 2000, 114 Stat. 297; Pub. L. 106–476, title I, § 1460(a), Nov. 9, 2000, 114 Stat. 2171; Pub. L. 108–429, title II, § 2101, Dec. 3, 2004, 118 Stat. 2597; Pub. L. 109–280, title XIV, § 1635(a), Aug. 17, 2006, 120 Stat. 1170.)
§ 1484a. Articles returned from space not to be construed as importationThe 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.)
§ 1484b. Deferral of duty on large yachts imported for sale at United States boat shows
(a) In general
(b) Definition
(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 subspan 8903.91.00 or 8903.92.00 of the Harmonized Tariff Schedule of the United States.
(d) Procedures upon sale
(1)1
1 So in original. No par. (2) has been enacted.
Deposit of dutyIf 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 subspan 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 subspan 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.
(2) Additional requirements
(f) Regulations
(June 17, 1930, ch. 497, title IV, § 484b, as added Pub. L. 106–36, title II, § 2406(a), June 25, 1999, 113 Stat. 170.)
§ 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 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
(c) Agents
(d) Liability of importer of record for increased duties
(e) Separate forms for purchase and nonpurchase importations
(f) Deceased or insolvent persons; partnerships and corporations
(g) Exported merchandise returned as undeliverable
(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.)
§ 1486. Administration of oaths; verification of documents
(a) Customs officers
(b) Postmasters
(c) No compensation
(d) Verification in lieu of oath
(June 17, 1930, ch. 497, title IV, § 486, 46 Stat. 725; Aug. 8, 1953, ch. 397, § 17, 67 Stat. 517.)
§ 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.)
§ 1488. Repealed. Pub. L. 91–271, title II, § 204(b), June 2, 1970, 84 Stat. 283
§ 1489. Repealed. Pub. L. 87–456, title III, § 301(a), May 24, 1962, 76 Stat. 75
§ 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.
(b) Request for possession by Customs
(c) Government merchandiseAny 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.)
§ 1491. Unclaimed merchandise; disposition of forfeited distilled spirits, wines and malt liquor
(a) Appraisal and sale of unclaimed merchandise
(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
(d) Petition
(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.)
§ 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.)
§ 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.)
§ 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.)
§ 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.)
§ 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.)
§ 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.
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.)
§ 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 determining 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.)
§ 1498. Entry under regulations
(a) Authorized for certain merchandiseThe 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 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
1 See References in Text note below.
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
(June 17, 1930, ch. 497, title IV, § 498, 46 Stat. 728;
§ 1499. Examination of merchandise
(a) Entry examination
(1) In general
(2) ExaminationThe 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 articlesIf 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
(5) Information required for release
(b) Testing laboratories
(1) Accreditation of private testing laboratoriesThe 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—
(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
(3) Testing by accredited laboratories
(4) Availability of testing procedure, methodologies, and informationTesting 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—
(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 provisionsFor 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) DetentionsExcept 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
(2) Notice of detentionThe 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
(4) Seizure and forfeiture
(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.)
§ 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;
(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.)
§ 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.)
§ 1502. Regulations for appraisement and classification
(a) Powers of Secretary of the Treasury
(b) Duties of customs officers
(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.)
§ 1503. Dutiable value
Except as provided in section 1520(c) 1
1 See References in Text note below.
of this title (relating to reliquidations on the basis of authorized corrections of errors) or section 1562 of this title (relating to withdrawal from manipulating 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.)
§ 1503a. Repealed. Aug. 8, 1953, ch. 397, § 18(e), 67 Stat. 518
§ 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
1 See 2004 Amendment notes below.
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
(B) Unliquidated imports
(C) Exception
(3) Payments or refunds
(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
(d) Removal of suspension
(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.)
§ 1505. Payment of duties and fees
(a) Deposit of estimated duties and fees
(b) Collection or refund of duties, fees, and interest due upon liquidation or reliquidation
(c) Interest
(d) Delinquency
(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.)
§ 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
(2) Perishable merchandise, condemned
(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.)
§ 1507. Tare and draft
(a) In general
(b) Crude oil and 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.)
§ 1508. Recordkeeping
(a) RequirementsAny—
(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) Exports and imports relating to USMCA countries
(1) DefinitionsIn this subsection:
(A) USMCA; USMCA country
(B) USMCA certification of origin
(2) Exports to USMCA countriesAny person who completes a USMCA certification of origin or provides a written representation for a good exported from the United States to a USMCA country shall make, keep, and, pursuant to rules and regulations prescribed 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), including records related to—
(A) the purchase, cost, value, and shipping of, and payment for, the good;
(B) the purchase, cost, value, and shipping of, and payment for, all materials, including indirect materials, used in the production of the good; and
(C) the production of the good in the form in which it was exported or the production of the material in the form in which it was sold.
(3) Exports under the Canadian Agreement
(4) Imports into the United States
(A) In generalAny importer who claims preferential tariff treatment under the USMCA for a good imported into the United States from a USMCA country shall make, keep, and, pursuant to rules and regulations prescribed by the Secretary of the Treasury of the Secretary of Labor, render for examination and inspection—
(i) records and supporting documentation related to the importation;
(ii) all records and supporting documents related to the origin of the good (including the certification or copies thereof), if the importer completed the certification; and
(iii) records and supporting documents necessary to demonstrate that the good did not, while in transit to the United States, undergo further production or any other operation other than unloading, reloading, or any other operation necessary to preserve the good in good condition or to transport the good to the United States.
(B) Vehicle producer
(5) Retention period
(A) Exports to USMCA countries
(B) Exports under Canadian AgreementThe records required by paragraph (3) shall be kept for such periods of time as the Secretary shall prescribe, except that—
(i) no period of time for the retention of the records may exceed 5 years from the date of entry, filing of a reconciliation, or exportation, as appropriate; and
(ii) records for any drawback claim shall be kept until the third anniversary of the date of liquidation of the claim.
(C) Imports into the United States
(i) In general
(ii) Vehicle producer
(c) Period of timeThe records required by subsection (a) 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) may exceed 5 years from the date of entry, filing of a reconciliation, or exportation, as appropriate; and
(2) records for any drawback claim shall be kept until the 3rd anniversary of the date of liquidation of the claim.
(d) LimitationFor 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 USMCA exportsAny 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
(f) Certificates of Origin for goods exported under the United States-Chile Free Trade Agreement
(1) DefinitionsIn this subsection:
(A) Records and supporting documentsThe 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) 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
(2) Exports to Chile
(3) Retention period
(g) Certifications of origin for goods exported under the Dominican Republic-Central America-United States Free Trade Agreement
(1) DefinitionsIn this subsection:
(A) Records and supporting documentsThe 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
(2) Exports to CAFTA–DR countries
(3) Retention period
(h) Certifications of origin for goods exported under the United States-Peru Trade Promotion Agreement
(1) DefinitionsIn this subsection:
(A) Records and supporting documentsThe 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
(2) Exports to Peru
(3) Retention period
(i) Certifications of origin for goods exported under the United States–Korea Free Trade Agreement
(1) DefinitionsIn this subsection:
(A) Records and supporting documentsThe 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) KFTA certification of origin
(2) Exports to Korea
(3) Retention period
(j) Certifications of origin for goods exported under the United States–Colombia Trade Promotion Agreement
(1) DefinitionsIn this subsection:
(A) Records and supporting documentsThe 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
(2) Exports to Colombia
(3) Retention period
(k) Certifications of origin for goods exported under the United States–Panama Trade Promotion Agreement
(1) DefinitionsIn this subsection:
(A) Records and supporting documentsThe 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
(2) Exports to Panama
(3) Retention period
(l) PenaltiesAny 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; Pub. L. 116–113, title II, § 206(a), Jan. 29, 2020, 134 Stat. 46; Pub. L. 116–260, div. O, title VI, § 601(d)(1), Dec. 27, 2020, 134 Stat. 2151.)
§ 1509. Examination of books and witnesses
(a) AuthorityIn 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, or a vehicle producer whose good is subject to a claim of preferential tariff treatment under the USMCA (as defined in section 4502 of this title),
(ii) exported merchandise, or knowingly caused merchandise to be exported, to a USMCA country (as defined in section 4502 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 customs 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.
(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 over-declarations 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
(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 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 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
(f) Recordkeeping compliance program
(1) In general
(2) CertificationA 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
(2) Effects of failure to comply with demandExcept 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 penaltyNo 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 exclusiveAny 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.
(5) Remission or mitigation
(6) Customs summons
(7) Alternatives to penalties
(A) In generalWhen 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 noticeA 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
(D) Regulations
(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; 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; Pub. L. 116–113, title II, § 209(b), Jan. 29, 2020, 134 Stat. 52.)
§ 1510. Judicial enforcement
(a) Order of court
(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.)
§ 1511. Repealed. Pub. L. 95–410, title I, § 107, Oct. 3, 1978, 92 Stat. 892
§ 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.)
§ 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.)
§ 1514. Protest against decisions of Customs Service
(a) Finality of decisions; return of papersExcept as provided in subsection (b) of this section, section 1501 of this title (relating to voluntary 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
(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 transmitted 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 4531 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 4531 of this title, any exporter or producer of the merchandise subject to that determination, if the exporter or producer completed and signed a USMCA certification of origin (as such term is defined in section 1508 of this title) 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 person’s time to protest as specified in this subsection.
(d) Limitation on protest of reliquidation
(e) Advance notice of certain determinations
(f) Denial of preferential tariff treatment under the USMCA
(g) Denial of preferential tariff treatment under United States-Chile Free Trade Agreement
(h) Denial of preferential tariff treatment under the Dominican Republic-Central America-United States Free Trade Agreement
(i) Denial of preferential tariff treatment under the United States-Peru Trade Promotion Agreement
(j) Denial of preferential tariff treatment under the United States–Korea Free Trade Agreement
(k) Denial of preferential tariff treatment under the United States–Colombia Trade Promotion Agreement
(l) Denial of preferential tariff treatment under the United States–Panama Trade Promotion Agreement
(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; Pub. L. 116–113, title II, § 204(b), Jan. 29, 2020, 134 Stat. 45.)
§ 1515. Review of protests
(a) Administrative review and modification of decisions
(b) Request for accelerated disposition of protest
(c) Request for set aside of denial of further review
(d) Voiding denial of 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.)
§ 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
(c) Contest by petitioner of appraised value, classification, or rate of duty
(d) Appraisal, classification, and liquidation of entries of merchandise covered by published decisions of Secretary
(e) Consignee or his agent as party in interest before the 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
(g) Regulations implementing required procedures
(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.)
§ 1516a. Judicial review in countervailing duty and antidumping duty proceedings
(a) Review of determination
(1) Review of certain determinationsWithin 30 days after the date of publication in the Federal Register of—
(A) a determination by the administering authority, under 1671a(c) 1
1 So in original. Probably should be preceded by “section”.
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 span 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 generalWithin 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 span 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 determinationsThe determinations which may be contested under subparagraph (A) are as follows:
(i) Final affirmative determinations by the administering authority and by the 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
(4) Procedures and fees
(5) Time limits in cases involving merchandise from free trade area countriesNotwithstanding 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 paragraph (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) 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.
(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—
(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 10.12 of the USMCA 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) RemedyThe 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 generalFor the purposes of this subsection, the record, unless otherwise stipulated by the parties, shall consist of—
(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
(3) Effect of decisions by United States-Canada or USMCA binational panels
(c) Liquidation of entries
(1) Liquidation in accordance with determination
(2) Injunctive relief
(3) Remand for final disposition
(d) Standing
(e) Liquidation in accordance with final decisionIf 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) DefinitionsFor purposes of this section—
(1) Administering authority
(2) Commission
(3) Interested party
(4) Secretary
(5) Agreement
(6) United States SecretaryThe term “United States Secretary” means—
(A) the secretary for the United States Section referred to in article 10.16 of the USMCA, and
(B) the secretary of the United States Section provided for in article 1909 of the Agreement.
(7) Relevant FTA SecretaryThe term “relevant FTA Secretary” means the Secretary—
(A) referred to in article 10.16 of the USMCA, or
(B) provided for in paragraph 5 of article 1909 of the Agreement,
of the relevant FTA country.
(8) Relevant FTA country
(9) Free trade area countryThe term “free trade area country” means the following:
(A) Canada for such time as the USMCA is in force with respect to, and the United States applies the USMCA to, Canada.
(B) Mexico for such time as the USMCA is in force with respect to, and the United States applies the USMCA 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.
(10) USMCA
(g) Review of countervailing duty and antidumping duty determinations involving free trade area country merchandise
(1) “Determination” definedFor 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 panelsIf binational panel review of a determination is requested pursuant to article 1904 of the Agreement or article 10.12 of the USMCA, 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 generalA determination is reviewable under subsection (a) if the determination sought to be reviewed is—
(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 Agreement or article 10.12 of the USMCA; 3
3 So in original. The semicolon probably should be a comma.
(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 Agreement or the USMCA,
(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 article 10.13 of the USMCA, or
(vi) a determination as to which extraordinary challenge committee review has terminated pursuant to article 10.13 of the USMCA.
(B) Special ruleA 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
(B) Other constitutional review
(C) Commencement of review
(D) Transfer of actions to appropriate court
(E) Frivolous claims
(F) Security
(i) Subparagraph (A) actions
(ii) Subparagraph (B) actions
(G) Panel record
(H) Appeal to Supreme Court of court orders issued in subparagraph (A) actions
(5) Liquidation of entries
(A) Application
(B) General rule
(C) Suspension of liquidation
(i) In general
(ii) Notice
(iii) Application of suspension
(iv) Judicial review
(6) Injunctive relief
(7) Implementation of international obligations under article 1904 of the Agreement or article 10.12 of the USMCA
(A) Action upon remand
(B) Application if subparagraph (A) held unconstitutional
(8) Requests for binational panel review
(A) Interested party requests for binational panel review
(i) General rule
(ii) Suspension of time to request binational panel review under the USMCA
(B) Service of request for binational panel review
(i) Service by interested party
(ii) Service by United States Secretary
(C) Limitation on request for binational panel review
(9) Representation in panel proceedings
(10) Notification of class or kind rulings
(11) Suspension and termination of suspension of article 10.12 of the USMCA
(A) Suspension
(B) Termination of suspension
(12) Judicial review upon termination of binational panel or committee review under the USMCA
(A) Notice of suspension or termination of suspension of article 10.12 of the USMCA
(i) Notice of suspension
(ii) Notice of termination of suspension
(B) Transfer of final determinations for judicial review upon suspension of article 10.12 of the USMCAIf the operation of article 10.12 of the USMCA is suspended in accordance with article 10.13 of the USMCA—
(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 reviewA 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 article 10.13 of the USMCA and the operation of article 10.12 of the USMCA was suspended pursuant to article 10.13 of the USMCA—(I) the government of the relevant country described in subparagraph (A) or (B) of subsection (f)(9),(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 period for filing notices of appearance in the panel review has not expired, or
(ii) if a country described in subparagraph (A) or (B) of subsection (f)(9) made an allegation under article 10.13 of the USMCA and the operation of article 10.12 of the USMCA was suspended pursuant to article 10.13 of the USMCA—(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 subparagraph (A) or (B) of subsection (f)(9) pursuant to article 10.13 of the USMCA, 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; Pub. L. 116–113, title IV, § 421, Jan. 29, 2020, 134 Stat. 61.)
§ 1517. Procedures for investigating claims of evasion of antidumping and countervailing duty orders
(a) DefinitionsIn this section:
(1) Administering authority
(2) Commissioner
(3) Covered merchandiseThe 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
(5) Evasion
(A) In general
(B) Exception for clerical error
(i) In generalExcept 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
(iii) Electronic repetition of errors
(iv) Rule of construction
(6) Interested party
(A) In generalThe 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
(b) Investigations
(1) In general
(2) Allegation describedAn 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—
(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
(4) Consideration by administering authority
(A) In generalIf 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
(C) Stay of deadlines
(D) Rule of construction
(5) Consolidation of allegations and referrals
(A) In general
(B) Effect on timing requirements
(6) Information-sharing to protect health and safety
(7) Technical assistance and advice
(A) In general
(B) Eligible small business defined
(i) In general
(ii) Non-reviewability
(c) Determinations
(1) Determination of evasion
(A) In general
(B) Additional timeThe 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
(ii) additional time is necessary to make the determination under subparagraph (A).
(2) Authority to collect and verify additional informationIn 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 on-site verifications, of any relevant information.
(3) Adverse inference
(A) In general
(B) Application
(C) Adverse inference describedAn 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.
(4) NotificationNot 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 generalIf 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 subparagraphs (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
(B) Special rule for cases in which the producer or exporter is unknown
(e) Interim measuresNot 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 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
(2) Timeline for review
(g) Judicial review
(1) In general
(2) Standard of reviewIn 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 of discretion, or otherwise not in accordance with law.
(3) Rule of construction
(h) Rule of construction with respect to other civil and criminal proceedings and investigations
(June 17, 1930, ch. 497, title IV, § 517, as added Pub. L. 114–125, title IV, § 421(a), Feb. 24, 2016, 130 Stat. 161.)
§§ 1518, 1519. Repealed. June 25, 1948, ch. 646, § 39, 62 Stat. 992, eff. Sept. 1, 1948
§ 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
(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
(1) a written declaration that the good qualified under the applicable rules at the time of importation;
(2) copies of all applicable certificates or certifications of origin; and
(3) such other documentation and information relating to the importation of the goods as the Customs Service may require.
(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; Pub. L. 116–113, title II, § 205(a), Jan. 29, 2020, 134 Stat. 46; Pub. L. 116–260, div. O, title VI, § 601(e), Dec. 27, 2020, 134 Stat. 2151.)
§ 1521. Repealed. Pub. L. 103–182, title VI, § 618, Dec. 8, 1993, 107 Stat. 2180
§ 1522. Omitted
§ 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.)
§ 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.)
§ 1525. Repealed. Pub. L. 89–762, § 2, Nov. 5, 1966, 80 Stat. 1312
§ 1526. Merchandise bearing American trade-mark
(a) Importation prohibited
(b) Seizure and forfeiture
(c) Injunction and damages
(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 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.)
§ 1527. Importation of wild mammals and birds in violation of foreign law
(a) Importation prohibited
(b) Forfeiture
(c) Section not to apply in certain cases
The provisions of this section shall not apply in the case of—
(1) Prohibited importations
(2) Scientific or educational purposes
(3) Certain migratory game birds
(June 17, 1930, ch. 497, title IV, § 527, 46 Stat. 741.)
§ 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.)
§ 1529. Collection of fees on behalf of other agencies
The Customs Service shall be reimbursed from the fees collected for the cost and expense, administrative and otherwise, incurred in collecting any fees on behalf of any government 1
1 So in original. Probably should be capitalized.
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.)