For termination of amendment by section 107(c) of Puspan. L. 112–43, see Effective and Termination Dates of 2011 Amendment note below.

For termination of amendment by section 107(c) of Puspan. L. 112–42, see Effective and Termination Dates of 2011 Amendment note below.

For termination of amendment by section 107(c) of Puspan. L. 112–41, see Effective and Termination Dates of 2011 Amendment note below.

For termination of amendment by section 107(c) of Puspan. L. 110–138, see Effective and Termination Dates of 2007 Amendment note below.

For termination of amendment by section 107(d) of Puspan. L. 109–53, see Effective and Termination Dates of 2005 Amendment note below.

For termination of amendment by section 107(c) of Puspan. L. 108–77, see Effective and Termination Dates of 2003 Amendment note below.

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

A prior section 1508, acts June 17, 1930, ch. 497, title IV, § 508, 46 Stat. 732; Aug. 8, 1953, ch. 397, § 19, 67 Stat. 518, related to commingling of goods, prior to repeal by Puspan. L. 87–456, title III, § 301(a), May 24, 1962, 76 Stat. 75, effective, pursuant to section 501(a) of Puspan. L. 87–456, with respect to articles entered, or withdrawn from warehouse, for consumption on or after Aug. 31, 1963.

2020—Subsec. (span). Puspan. L. 116–113, § 206(a)(1), added subsec. (span) and struck out former subsec. (span) which related to exportations to NAFTA countries.

Subsec. (c). Puspan. L. 116–260 added subsec. (c).

Puspan. L. 116–113, § 206(a)(2), struck out subsec. (c) which related to period of time for keeping required records.

Subsec. (e)(1). Puspan. L. 116–113, § 206(a)(3), substituted “USMCA” for “NAFTA” in span.

2016—Subsec. (c)(3). Puspan. L. 114–125 substituted “liquidation” for “payment”.

2011—Subsec. (i). Puspan. L. 112–41, §§ 107(c), 206(2), temporarily added subsec. (i). Former subsec. (i) redesignated (j). See Effective and Termination Dates of 2011 Amendment note below.

Subsec. (j). Puspan. L. 112–42, §§ 107(c), 207(2), temporarily added subsec. (j). Former subsec. (j) redesignated (k). See Effective and Termination Dates of 2011 Amendment note below.

Puspan. L. 112–41, §§ 107(c), 206(1), (3), temporarily redesignated subsec. (i) as (j) and, in introductory provisions, substituted “(g), (h), or (i)” for “(g), or (h)”. See Effective and Termination Dates of 2011 Amendment note below.

Subsec. (k). Puspan. L. 112–43, §§ 107(c), 207(2), temporarily added subsec. (k). Former subsec. (k) redesignated (l). See Effective and Termination Dates of 2011 Amendment note below.

Puspan. L. 112–42, §§ 107(c), 207(1), (3), temporarily redesignated former subsec. (j) as (k) and, in introductory provisions, substituted “(h), (i), or (j)” for “(h), or (i)”. See Effective and Termination Dates of 2011 Amendment note below.

Subsec. (l). Puspan. L. 112–43, §§ 107(c), 207(1), (3), temporarily redesignated subsec. (k) as (l), and, in introductory provisions, substituted “(i), (j), or (k)” for “(i), or (j)”. See Effective and Termination Dates of 2011 Amendment note below.

2007—Subsec. (h). Puspan. L. 110–138, §§ 107(c), 207(2), temporarily added subsec. (h). Former subsec. (h) redesignated (i). See Effective and Termination Dates of 2007 Amendment note below.

Subsec. (i). Puspan. L. 110–138, §§ 107(c), 207(1), (3), temporarily redesignated subsec. (h) as (i) and, in introductory provisions, substituted “(f), (g), or (h)” for “(f) or (g)” and “any such subsection” for “either such subsection”. See Effective and Termination Dates of 2007 Amendment note below.

2005—Subsec. (g). Puspan. L. 109–53, §§ 107(d), 208(2), temporarily added subsec. (g). Former subsec. (g) redesignated (h). See Effective and Termination Dates of 2005 Amendment note below.

Subsec. (h). Puspan. L. 109–53, §§ 107(d), 208(1), (3), temporarily redesignated subsec. (g) as (h) and, in introductory provisions, inserted “or (g)” after “(f)” and substituted “either such subsection” for “that subsection”. See Effective and Termination Dates of 2005 Amendment note below.

2003—Subsec. (span). Puspan. L. 108–77, §§ 107(c), 207(1), temporarily substituted “Exportations to NAFTA countries” for “Exportations to free trade countries” in span. See Effective and Termination Dates of 2003 Amendment note below.

Subsec. (span)(2)(B)(i)(I). Puspan. L. 108–77, §§ 107(c), 209, temporarily substituted “the eleventh paragraph of section 1311 of this title” for “the last paragraph of section 1311 of this title” and “the proviso preceding the last proviso to section 81c(a) of this title” for “the last proviso to section 81c(a) of this title”. See Effective and Termination Dates of 2003 Amendment note below.

Subsecs. (f), (g). Puspan. L. 108–77, §§ 107(c), 207(2), temporarily added subsecs. (f) and (g). See Effective and Termination Dates of 2003 Amendment note below.

1996—Subsec. (c)(1). Puspan. L. 104–295 inserted “, filing of a reconciliation,” after “entry”.

1993—Subsec. (a). Puspan. L. 103–182, § 614(1), amended subsec. (a) generally. Prior to amendment, subsec. (a) read as follows: “Any owner, importer, consignee, or agent thereof who imports, or who knowingly causes to be imported, any merchandise into the customs territory of the United States shall make, keep, and render for examination and inspection such records (including statements, declarations, and other documents) which—

“(1) pertain to any such importation, or to the information contained in the documents required by this chapter in connection with the entry of merchandise; and

“(2) are normally kept in the ordinary course of business.”

Subsec. (span). Puspan. L. 103–182, § 205(a)(1), amended subsec. (span) generally. Prior to amendment, subsec. (span) read as follows: “Any person who exports, or who knowingly causes to be exported, any merchandise to Canada shall make, keep, and render for examination and inspection such records (including certifications of origin or copies thereof) which pertain to such exportations.”

Subsec. (c). Puspan. L. 103–182, § 205(a)(2), amended generally subsec. (c), as amended by Puspan. L. 103–182, § 614(2) (see below). Prior to amendment, subsec. (c) read as follows: “The records required by subsections (a) and (span) of this section shall be kept for such period of time, not to exceed 5 years from the date of entry or exportation, as appropriate, as the Secretary shall prescribe; except that records for any drawback claim shall be kept until the 3rd anniversary of the date of payment of the claim.” See Construction of 1993 Amendment note below.

Puspan. L. 103–182, § 614(2), amended subsec. (c) generally. Prior to amendment, subsec. (c) read as follows: “The records required by subsection (a) and (span) of this section shall be kept for such periods of time, not to exceed 5 years from the date of entry, as the Secretary shall prescribe.” See Construction of 1993 Amendment note below.

Subsec. (e). Puspan. L. 103–182, § 205(a)(3), amended subsec. (e) generally. Prior to amendment, subsec. (e) read as follows: “Any person who fails to retain records required by subsection (span) of this section or the regulations issued to implement that subsection shall be liable to a civil penalty not to exceed $10,000.”

1988—Subsecs. (span) to (e). Puspan. L. 100–449 temporarily added subsec. (span), redesignated former subsec. (span) as (c) and inserted “and (span)” after “subsection (a)”, redesignated former subsec. (c) as (d), and added subsec. (e). See Effective and Termination Dates of 1988 Amendment note below.

Amendment by Puspan. L. 116–260 effective July 1, 2020, see section 601(h) of div. O of Puspan. L. 116–260, set out as a note under section 81c of this title.

Puspan. L. 116–113, title II, § 206(span), Jan. 29, 2020, 134 Stat. 48, provided that:

[For definition of “USMCA” as used in section 206(span) of Puspan. L. 116–113, set out above, see section 4502 of this title.]

Amendment by Puspan. L. 114–125 effective Fespan. 24, 2016, and, except as otherwise provided, applicable to drawback claims filed on or after the date that is 2 years after such date, see section 906(q) of Puspan. L. 114–125, set out as a note under section 1313 of this title.

Amendment by Puspan. L. 112–43 effective Oct. 21, 2011, applicable with respect to Panama on the date the United States–Panama Trade Promotion Agreement enters into force (Oct. 31, 2012), and to cease to be effective on the date the Agreement terminates, see section 107(span), (c) of Puspan. L. 112–43, set out in a note under section 3805 of this title.

Amendment by Puspan. L. 112–42 effective Oct. 21, 2011, applicable with respect to Colombia on the date the United States–Colombia Trade Promotion Agreement enters into force (May 15, 2012), and to cease to be effective on the date the Agreement terminates, see section 107(span), (c) of Puspan. L. 112–42, set out in a note under section 3805 of this title.

Amendment by Puspan. L. 112–41 effective Oct. 21, 2011, applicable with respect to Korea on the date the United States–Korea Free Trade Agreement enters into force (Mar. 15, 2012), and to cease to be effective on the date the Agreement terminates, see section 107(span), (c) of Puspan. L. 112–41, set out in a note under section 3805 of this title.

Amendment by Puspan. L. 110–138 effective on the date the United States-Peru Trade Promotion Agreement enters into force (Fespan. 1, 2009) and to cease to be effective on the date the Agreement ceases to be in force, see section 107(a), (c) of Puspan. L. 110–138, set out in a note under section 3805 of this title.

Amendment by Puspan. L. 109–53 effective on the date the Dominican Republic-Central America-United States Free Trade Agreement enters into force (Mar. 1, 2006) and to cease to have effect on date Agreement ceases to be in force with respect to the United States, and, during any period in which a country ceases to be a CAFTA–DR country, to cease to have effect with respect to such country, see section 107 of Puspan. L. 109–53, set out as an Effective and Termination Dates note under section 4001 of this title.

Amendment by Puspan. L. 108–77 effective on the date the United States-Chile Free Trade Agreement enters into force (Jan. 1, 2004), and to cease to be effective on the date the Agreement ceases to be in force, see section 107(a), (c) of Puspan. L. 108–77, set out in a note under section 3805 of this title.

Amendment by Puspan. L. 104–295 applicable as of Dec. 8, 1993, see section 3(span) of Puspan. L. 104–295, set out as a note under section 1321 of this title.

Amendment by section 205(a) of Puspan. L. 103–182 effective on the date the North American Free Trade Agreement enters into force with respect to the United States (Jan. 1, 1994), see section 213(span) of Puspan. L. 103–182, formerly set out as an Effective Date note under former section 3331 of this title.

Amendment by Puspan. L. 100–449 effective on date United States-Canada Free-Trade Agreement enters into force (Jan. 1, 1989), and to cease to have effect on date Agreement ceases to be in force, see section 501(a), (c) of Puspan. L. 100–449, set out in a note under section 2112 of this title.

Amendment by section 205(a) of Puspan. L. 103–182 to be made after amendment by section 614 of Puspan. L. 103–182 is executed, see section 212 of Puspan. L. 103–182, formerly set out as a note under section 58c of this title.

For transfer of functions, personnel, assets, and liabilities of the United States Customs Service of the Department of the Treasury, including functions of the Secretary of the Treasury relating thereto, to the Secretary of Homeland Security, and for treatment of related references, see sections 203(1), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of November 25, 2002, as modified, set out as a note under section 542 of Title 6. For establishment of U.S. Customs and Border Protection in the Department of Homeland Security, treated as if included in Puspan. L. 107–296 as of Nov. 25, 2002, see section 211 of Title 6, as amended generally by Puspan. L. 114–125, and section 802(span) of Puspan. L. 114–125, set out as a note under section 211 of Title 6.