US (United States) Code. Title 19. Chapter 10: Customs service

Codificación normativa de EEUU (Estados Unidos) Legislación Federal estadounidense # Customs duties

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-CITE-

19 USC CHAPTER 10 - CUSTOMS SERVICE 01/06/03

-EXPCITE-

TITLE 19 - CUSTOMS DUTIES

CHAPTER 10 - CUSTOMS SERVICE

.

-HEAD-

CHAPTER 10 - CUSTOMS SERVICE

-MISC1-

Sec.

2071. Establishment of Service; Commissioner; appointment.

2072. Officers and employees.

(a) Appointment by Secretary of the Treasury.

(b) Absence or disability of Commissioner.

(c) Duties of personnel.

2073. Transfer of personnel, etc., to Service.

2074. Establishment of revolving fund.

2075. Appropriations authorization.

(a) In general.

(b) Authorization of appropriations.

(c) Mandatory 10-day deferment.

(d) Overtime pay limitations; waiver.

(e) Pay comparability authorization.

(f) Use of savings resulting from administrative

consolidations.

(g) Allocation of resources; notice to Congressional

committees.

2076. Advances in foreign countries.

2077. Advances for enforcement of customs provisions.

2078. Certification of reason for advance.

2079. Payments in foreign countries; claims for reimbursement.

2080. Advances from available appropriations; rules and

regulations.

2081. Undercover investigative operations of Customs Service.

(a) Certification required for exemption of

undercover operations from certain laws.

(b) Liquidation of corporations and business

entities.

(c) Deposit of proceeds.

(d) Audits.

(e) Definitions.

2082. Customs Service administration.

(a) In general.

(b) Survey reports.

2083. Annual national trade and customs law violation estimates and

enforcement strategy.

(a) Violation estimates.

(b) Applicable statutory provisions.

(c) Enforcement strategy.

(d) Compliance program.

(e) Confidentiality.

-CITE-

19 USC Sec. 2071 01/06/03

-EXPCITE-

TITLE 19 - CUSTOMS DUTIES

CHAPTER 10 - CUSTOMS SERVICE

-HEAD-

Sec. 2071. Establishment of Service; Commissioner; appointment

-STATUTE-

There shall be in the Department of the Treasury a service to be

known as the United States Customs Service, and a Commissioner of

Customs. The Commissioner of Customs, who shall be appointed by the

President by and with the advice and consent of the Senate, shall -

(1) be at the head of the United States Customs Service;

(2) carry out the duties and powers prescribed by the Secretary

of the Treasury; and

(3) report to the Secretary of the Treasury through such other

officials as may be designated by the Secretary.

-SOURCE-

(Mar. 3, 1927, ch. 348, Sec. 1, 44 Stat. 1381; May 27, 1930, ch.

342, Sec. 8, 46 Stat. 430; Ex. Ord. No. 6639, Sec. 1a, Mar. 10,

1934; Pub. L. 101-207, Sec. 3(b)(1), Dec. 7, 1989, 103 Stat. 1833.)

-COD-

CODIFICATION

Provisions that fixed the compensation of the Commissioner have

been omitted as the position is under the Executive Schedule, see

section 5316 of Title 5, Government Organization and Employees.

Provisions that authorized appointment of the Commissioner

''without regard to the civil service laws'' were omitted as the

appointment is subject to the civil service laws unless

specifically excepted by such laws or by laws enacted subsequent to

Executive Order No. 8743, Apr. 23, 1941, issued by the President

pursuant to the act of Nov. 26, 1940, ch. 919, title I, Sec. 1, 54

Stat. 1211, which covered most excepted positions into the

classified (competitive) civil service. The Order is set out as a

note under section 3301 of Title 5. The position is currently

excepted from the civil service rules and regulations by Schedule

C, see Part 213 of Title 5 of the Code of Federal Regulations.

Section was formerly classified to section 281 of Title 5 prior

to the general revision and codification of Title 5 by Pub. L.

89-554, Sec. 1, Sept. 6, 1966, 80 Stat. 378.

References to the Bureau of Prohibition and to the Commissioner

of Prohibition were omitted in view of the change of name of the

Bureau of Prohibition to the Bureau of Industrial Alcohol by act

May 27, 1930, and the abolition of the Bureau of Industrial Alcohol

by Ex. Ord. No. 6639.

-MISC3-

AMENDMENTS

1989 - Pub. L. 101-207 amended second sentence generally. Prior

to amendment, second sentence read as follows: ''The Commissioner

of Customs shall be at the head of the United States Customs

Service, and the Commissioner of Customs shall be appointed by the

Secretary of the Treasury.''

-CHANGE-

CHANGE OF NAME

''United States Customs Service'' substituted in text for

''Bureau of Customs'' pursuant to Treasury Department Order 165-23,

Apr. 4, 1973, eff. Aug. 1, 1973, 38 F.R. 13037. See, also, section

308 of Title 31, Money and Finance.

-MISC4-

EFFECTIVE DATE

Section 7 of act Mar. 3, 1927, provided that: ''This Act shall

take effect April 1, 1927.''

-TRANS-

TRANSFER OF FUNCTIONS

For transfer of functions, personnel, assets, and liabilities of

the United States Customs Service of the Department of the

Treasury, including functions of the Secretary of the Treasury

relating thereto, to the Secretary of Homeland Security, and for

treatment of related references, see sections 203(1), 551(d),

552(d), and 557 of Title 6, Domestic Security, and the Department

of Homeland Security Reorganization Plan of November 25, 2002, as

modified, set out as a note under section 542 of Title 6.

Functions vested by law in Attorney General, Department of

Justice, or any other officer or any agency of that Department,

with respect to the inspection at regular inspection locations at

ports of entry of persons, and documents of persons, entering or

leaving the United States, were to have been transferred to

Secretary of the Treasury by 1973 Reorg. Plan No. 2, Sec. 2, eff.

July 1, 1973, 38 F.R. 15932, 87 Stat. 1091, set out in the Appendix

to Title 5. The transfer was negated by section 1(a)(1), (b) of

Pub. L. 93-253, Mar. 16, 1974, 88 Stat. 50, which repealed section

2 of 1973 Reorg. Plan No. 2, eff. July 1, 1973.

Functions of all officers of Department of the Treasury and

functions of all agencies and employees of such Department

transferred, with certain exceptions, to Secretary of the Treasury,

with power vested in him to authorize their performance or

performance of any of his functions by any of such officers,

agencies, and employees, by Reorg. Plan No. 26 of 1950, Sec. 1, 2,

eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, 1281, set out in

the Appendix to Title 5, Government Organization and Employees.

-MISC5-

MANDATORY ADVANCED ELECTRONIC INFORMATION FOR CARGO AND OTHER

IMPROVED CUSTOMS REPORTING PROCEDURES

Pub. L. 107-210, div. A, title III, Sec. 343(a), (c), Aug. 6,

2002, 116 Stat. 981, 985, as amended by Pub. L. 107-295, title I,

Sec. 108(b), Nov. 25, 2002, 116 Stat. 2089, provided that:

''(a) Cargo Information. -

''(1) In general. - (A) Subject to paragraphs (2) and (3), the

Secretary is authorized to promulgate regulations providing for

the transmission to the Customs Service, through an electronic

data interchange system, of information pertaining to cargo to be

brought into the United States or to be sent from the United

States, prior to the arrival or departure of the cargo.

''(B) The Secretary shall endeavor to promulgate an initial set

of regulations under subparagraph (A) not later than October 1,

2003.

''(2) Information required. - The cargo information required by

the regulations promulgated pursuant to paragraph (1) under the

parameters set forth in paragraph (3) shall be such information

on cargo as the Secretary determines to be reasonably necessary

to ensure cargo safety and security pursuant to those laws

enforced and administered by the Customs Service. The Secretary

shall provide to appropriate Federal departments and agencies

cargo information obtained pursuant to paragraph (1).

''(3) Parameters. - In developing regulations pursuant to

paragraph (1), the Secretary shall adhere to the following

parameters:

''(A) The Secretary shall solicit comments from and consult

with a broad range of parties likely to be affected by the

regulations, including importers, exporters, carriers, customs

brokers, and freight forwarders, among other interested

parties.

''(B) In general, the requirement to provide particular

information shall be imposed on the party most likely to have

direct knowledge of that information. Where requiring

information from the party with direct knowledge of that

information is not practicable, the regulations shall take into

account how, under ordinary commercial practices, information

is acquired by the party on which the requirement is imposed,

and whether and how such party is able to verify the

information. Where information is not reasonably verifiable by

the party on which a requirement is imposed, the regulations

shall permit that party to transmit information on the basis of

what it reasonably believes to be true.

''(C) The Secretary shall take into account the existence of

competitive relationships among the parties on which

requirements to provide particular information are imposed.

''(D) Where the regulations impose requirements on carriers

of cargo, they shall take into account differences among

different modes of transportation, including differences in

commercial practices, operational characteristics, and

technological capacity to collect and transmit information

electronically.

''(E) The regulations shall take into account the extent to

which the technology necessary for parties to transmit and the

Customs Service to receive and analyze data in a timely fashion

is available. To the extent that the Secretary determines that

the necessary technology will not be widely available to

particular modes of transportation or other affected parties

until after promulgation of the regulations, the regulations

shall provide interim requirements appropriate for the

technology that is available at the time of promulgation.

''(F) The information collected pursuant to the regulations

shall be used exclusively for ensuring cargo safety and

security and preventing smuggling, and shall not be used for

determining merchandise entry or for any other commercial

enforcement purposes. Notwithstanding the preceding sentence,

nothing in this section (enacting section 1431a of this title

and this note) shall be treated as amending, repealing, or

otherwise modifying title IV of the Tariff Act of 1930 (19

U.S.C. 1401 et seq.) or regulations promulgated thereunder.

''(G) The regulations shall protect the privacy of business

proprietary and any other confidential cargo information

provided to the Customs Service pursuant to such regulations,

except for the manifest information collected pursuant to

section 431 of the Tariff Act of 1930 (19 U.S.C. 1431) and

required to be available for public disclosure pursuant to

section 431(c) of such Act.. (sic)

''(H) In determining the timing for transmittal of any

information, the Secretary shall balance likely impact on flow

of commerce with impact on cargo safety and security. With

respect to requirements that may be imposed on carriers of

cargo, the timing for transmittal of information shall take

into account differences among different modes of

transportation, as described in subparagraph (D).

''(I) Where practicable, the regulations shall avoid imposing

requirements that are redundant with one another or that are

redundant with requirements in other provisions of law.

''(J) The Secretary shall determine whether it is appropriate

to provide transition periods between promulgation of the

regulations and the effective date of the regulations and shall

prescribe such transition periods in the regulations, as

appropriate. The Secretary may determine that different

transition periods are appropriate for different classes of

affected parties.

''(K) With respect to requirements imposed on carriers, the

Secretary, in consultation with the Postmaster General, shall

determine whether it is appropriate to impose the same or

similar requirements on shipments by the United States Postal

Service. If the Secretary determines that such requirements are

appropriate, then they shall be set forth in the regulations.

''(L) Not later than 15 days prior to publication of a final

rule pursuant to this section, the Secretary shall transmit to

the Committees on Finance and Commerce, Science, and

Transportation of the Senate and the Committees on Ways and

Means and Transportation and Infrastructure of the House of

Representatives a report setting forth -

''(i) the proposed regulations;

''(ii) an explanation of how particular requirements in the

proposed regulations meet the needs of cargo safety and

security;

''(iii) an explanation of how the Secretary expects the

proposed regulations to affect the commercial practices of

affected parties;

''(iv) an explanation of how the proposed regulations

address particular comments received from interested parties;

and

''(v) if the Secretary determines to amend the proposed

regulations after they have been transmitted to the

Committees pursuant to this subparagraph, the Secretary shall

transmit the amended regulations to such Committees no later

than 5 days prior to the publication of the final rule.

''(c) Secretary. - For purposes of this section (enacting section

1431a of this title and this note), the term 'Secretary' means the

Secretary of the Treasury. If, at the time the regulations required

by subsection (a)(1) are promulgated, the Customs Service is no

longer located in the Department of the Treasury, then the

Secretary of the Treasury shall exercise the authority under

subsection (a) jointly with the Secretary of the Department in

which the Customs Service is located.''

(Pub. L. 107-295, title I, Sec. 108(b)(3)(D)(i)(II), Nov. 25,

2002, 116 Stat. 2090, which directed the amendment of section

343(a)(3)(L) of Pub. L 107-210, set out above, by substituting

''publication of a final rule pursuant to this section'' for

''promulgation of regulations'' in the matter preceding cl. (i),

was executed by making the substitution for ''promulgation of the

regulations'' to reflect the probable intent of Congress.)

SECURE SYSTEMS OF TRANSPORTATION

Pub. L. 107-210, div. A, title III, Sec. 343A, Aug. 6, 2002, 116

Stat. 985, required the Secretary of the Treasury to establish a

joint task force to evaluate, prototype, and certify secure systems

of transportation, required the joint task force to establish a

program to evaluate and certify secure systems of international

intermodal transport, provided minimum standards for the program,

and mandated that the Secretary recognize certified systems of

intermodal transport and report to Congress within one year of the

program's implementation, prior to repeal by Pub. L. 107-295, title

I, Sec. 108(c), Nov. 25, 2002, 116 Stat. 2090.

EXTENSION OF PRE-CLEARANCE PROGRAM IN ARUBA

Pub. L. 102-393, title VI, Sec. 637, Oct. 6, 1992, 106 Stat.

1779, provided that: ''Notwithstanding any other provision of law,

the United States Customs Service pilot pre-clearance program

authorized to be established in Aruba shall be extended through

1994.''

REPORTS REGARDING EXPANSION OF CUSTOMS PRECLEARANCE OPERATIONS AND

RECOVERY FOR DAMAGE RESULTING FROM CUSTOMS EXAMINATIONS

Pub. L. 101-382, title I, Sec. 124, Aug. 20, 1990, 104 Stat. 643,

provided that:

''(a) Customs Preclearance. - The Secretary of the Treasury, in

consultation with the Secretary of State, shall assess the

advisability of expanding the use of preclearance operations by the

United States Customs Service at foreign airports. The Secretary

of the Treasury shall submit a report on the assessment to the

Committee on Ways and Means of the House of Representatives and the

Committee on Finance of the Senate (hereafter in this section

referred to as the 'Committees') no later than February 1, 1991.

''(b) Recovery for Customs Damage. -

''(1) The Secretary of the Treasury, in consultation with the

Attorney General, shall determine and evaluate various means by

which persons whose merchandise is damaged during customs

examinations may seek compensation from, or take other recourse

against, the United States Customs Service regarding the damage.

''(2) No later than February 1, 1991, the Secretary of the

Treasury shall submit to the Committees a report on the

evaluation required under paragraph (1), together with any

legislative recommendation that the Secretary considers

appropriate.

''(c) Merchandise Damage Statistics. - The Commissioner of

Customs shall keep accurate statistics on the incidence, nature,

and extent of damage to merchandise resulting from customs

examinations and shall provide an annual summary of these

statistics to the Committees.''

PILOT PRECLEARANCE PROGRAM

Pub. L. 101-382, title II, Sec. 233, Aug. 20, 1990, 104 Stat.

663, required the Commissioner of Customs to carry out, during

fiscal years 1991 and 1992, preclearance operations at a facility

of the United States Customs Service in a country within the

Caribbean Basin which the Commissioner considered appropriate for

testing the extent to which the availability of preclearance

operations could assist in the development of tourism and to submit

to Congress, as soon as practicable after Sept. 30, 1992, a report

regarding those preclearance operations.

INCUMBENT COMMISSIONER ON DECEMBER 6, 1989

Section 3(b)(2) of Pub. L. 101-207 provided that: ''The

individual who is serving as the Commissioner of Customs on the day

before the date of the enactment of this Act (Dec. 7, 1989) may

continue to serve in such capacity until a Commissioner of Customs,

appointed as provided in the amendment made by paragraph (1)

(amending this section), takes office.''

ADVISORY COMMITTEE ON COMMERCIAL OPERATIONS OF UNITED STATES

CUSTOMS SERVICE

Pub. L. 100-203, title IX, Sec. 9503(c), Dec. 22, 1987, 101 Stat.

1330-381, provided that:

''(1) The Secretary of the Treasury shall establish an advisory

committee which shall be known as the 'Advisory Committee on

Commercial Operations of the United States Customs Service'

(hereafter in this subsection referred to as the 'Advisory

Committee').

''(2)(A) The Advisory Committee shall consist of 20 members

appointed by the Secretary of the Treasury.

''(B) In making appointments under subparagraph (A), the

Secretary of the Treasury shall ensure that -

''(i) the membership of the Advisory Committee is

representative of the individuals and firms affected by the

commercial operations of the United States Customs Service; and

''(ii) a majority of the members of the Advisory Committee do

not belong to the same political party.

''(3) The Advisory Committee shall -

''(A) provide advice to the Secretary of the Treasury on all

matters involving the commercial operations of the United States

Customs Service; and

''(B) submit an annual report to the Committee on Finance of

the Senate and the Committee on Ways and Means of the House of

Representatives that shall -

''(i) describe the operations of the Advisory Committee

during the preceding year, and

''(ii) set forth any recommendations of the Advisory

Committee regarding the commercial operations of the United

States Customs Service.

''(4) The Assistant Secretary of the Treasury for Enforcement

shall preside over meetings of the Advisory Committee.''

Pub. L. 99-272, title XIII, Sec. 13033, Apr. 7, 1986, 100 Stat.

311, which provided for the establishment of an advisory committee,

whose members were to consist of representatives from the airline,

shipping, and other transportation industries, the general public,

and others, to advise the Secretary of the Treasury on issues

related to the performance of the customs services, was repealed by

Pub. L. 100-203, title IX, Sec. 9503(d), Dec. 22, 1987, 101 Stat.

1330-382.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 2072 of this title; title

31 section 308.

-CITE-

19 USC Sec. 2072 01/06/03

-EXPCITE-

TITLE 19 - CUSTOMS DUTIES

CHAPTER 10 - CUSTOMS SERVICE

-HEAD-

Sec. 2072. Officers and employees

-STATUTE-

(a) Appointment by Secretary of the Treasury

The Secretary of the Treasury is authorized to appoint, in the

service established by section 2071 of this title, one assistant

commissioner, three deputy commissioners, one chief clerk, and such

attorneys and other officers and employees as he may deem

necessary. One of the deputy commissioners of the United States

Customs Service shall have charge of investigations. Appointments

under this subsection shall be subject to the provisions of the

civil service laws, and the salaries shall be fixed in accordance

with chapter 51 and subchapter III of chapter 53 of title 5.

(b) Absence or disability of Commissioner

The Secretary of the Treasury is authorized to designate an

officer of the United States Customs Service to act as Commissioner

of Customs, during the absence or disability of the Commissioner of

Customs, or in the event that there is no Commissioner of Customs.

(c) Duties of personnel

The personnel of the United States Customs Service shall perform

such duties as the Secretary of the Treasury may prescribe.

-SOURCE-

(Mar. 3, 1927, ch. 348, Sec. 2, 44 Stat. 1381; May 27, 1930, ch.

342, Sec. 8, 46 Stat. 430; June 17, 1930, ch. 497, title IV, Sec.

650, 46 Stat. 762; Ex. Ord. No. 6639, Sec. 1a, Mar. 10, 1934; Oct.

28, 1949, ch. 782, title XI, Sec. 1106(a), 63 Stat. 972; Sept. 3,

1954, ch. 1263, Sec. 9, 68 Stat. 1228.)

-REFTEXT-

REFERENCES IN TEXT

The civil service laws, referred to in subsec. (a), are set forth

in Title 5, Government Organization and Employees. See,

particularly, section 3301 et seq. of Title 5.

-COD-

CODIFICATION

Section was formerly classified to section 281a of Title 5 prior

to the general revision and enactment of Title 5 by Pub. L. 89-554,

Sec. 1, Sept. 6, 1966, 80 Stat. 378.

''Chapter 51 and subchapter III of chapter 53 of title 5'' were

substituted for ''the Classification Act of 1949, as amended'' on

authority of Pub. L. 89-554, Sec. 7(b), Sept. 6, 1966, 80 Stat.

631, the first section of which enacted Title 5, Government

Organization and Employees.

-MISC3-

AMENDMENTS

1954 - Subsec. (c). Act Sept. 3, 1954, struck out references to

the National Prohibition Act.

1949 - Subsec. (a). Act Oct. 28, 1949, substituted

''Classification Act of 1949'' for ''Classification Act of 1923''.

-CHANGE-

CHANGE OF NAME

Bureau of Prohibition and Commissioner of Prohibition

redesignated Bureau of Industrial Alcohol and Commissioner of

Industrial Alcohol, respectively, by act May 27, 1930.

''United States Customs Service'' substituted for ''Bureau of

Customs'' pursuant to Treasury Department Order 165-23, Apr. 4,

1973, eff. Aug. 1, 1973, 38 F.R. 13037. See, also, section 308 of

Title 31, Money and Finance.

-MISC4-

REPEALS

Act Oct. 28, 1949, ch. 782, cited as a credit to this section,

was repealed (subject to a savings clause) by Pub. L. 89-554, Sept.

6, 1966, Sec. 8, 80 Stat. 632, 655.

-TRANS-

TRANSFER OF FUNCTIONS

For transfer of functions, personnel, assets, and liabilities of

the United States Customs Service of the Department of the

Treasury, including functions of the Secretary of the Treasury

relating thereto, to the Secretary of Homeland Security, and for

treatment of related references, see sections 203(1), 551(d),

552(d), and 557 of Title 6, Domestic Security, and the Department

of Homeland Security Reorganization Plan of November 25, 2002, as

modified, set out as a note under section 542 of Title 6.

Functions of all officers of Department of the Treasury and

functions of all agencies and employees of such Department

transferred, with certain exceptions, to Secretary of the Treasury,

with power vested in him to authorize their performance or

performance of any of his functions by any of such officers,

agencies, and employees, by Reorg. Plan No. 26 of 1950, Sec. 1, 2,

eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, set out in the

Appendix to Title 5, Government Organization and Employees.

Bureau of Industrial Alcohol and office of Commissioner of

Industrial Alcohol abolished and Commissioner's functions

transferred to Commissioner of Internal Revenue by Ex. Ord. No.

6639.

-MISC5-

DEPUTY COMMISSIONER OF CUSTOMS

Act June 17, 1930, authorized the appointment of an additional

deputy commissioner in the Bureau of Customs in addition to the two

deputy commissioners then authorized by law.

-CITE-

19 USC Sec. 2073 01/06/03

-EXPCITE-

TITLE 19 - CUSTOMS DUTIES

CHAPTER 10 - CUSTOMS SERVICE

-HEAD-

Sec. 2073. Transfer of personnel, etc., to Service

-STATUTE-

(a) Repealed. Sept. 3, 1954, ch. 1263, Sec. 10, 68 Stat. 1229.

(b) The records, property (including office equipment), and

personnel of the Division of Customs are transferred to the United

States Customs Service.

-SOURCE-

(Mar. 3, 1927, ch. 348, Sec. 3, 44 Stat. 1382; Sept. 3, 1954, ch.

1263, Sec. 10, 68 Stat. 1229.)

-COD-

CODIFICATION

Section was formerly classified to section 281b of Title 5 prior

to the general revision and enactment of Title 5 by Pub. L. 89-554,

Sec. 1, Sept. 6, 1966, 80 Stat. 378.

Subsection (c) of section 3 of act March 3, 1927, abolished the

Division of Customs and offices of directors and assistant

directors of customs and Special Agency Service of the Customs.

-MISC3-

AMENDMENTS

1954 - Subsec. (a). Act Sept. 3, 1954, repealed subsec. (a) which

related to the delegation of duty to Commissioner of Customs by

Secretary of the Treasury.

-CHANGE-

CHANGE OF NAME

''United States Customs Service'' substituted in text for

''Bureau of Customs'' pursuant to Treasury Department Order 165-23,

Apr. 4, 1973, eff. Aug. 1, 1973, 38 F.R. 13037. See, also, section

308 of Title 31, Money and Finance.

-TRANS-

TRANSFER OF FUNCTIONS

For transfer of functions, personnel, assets, and liabilities of

the United States Customs Service of the Department of the

Treasury, including functions of the Secretary of the Treasury

relating thereto, to the Secretary of Homeland Security, and for

treatment of related references, see sections 203(1), 551(d),

552(d), and 557 of Title 6, Domestic Security, and the Department

of Homeland Security Reorganization Plan of November 25, 2002, as

modified, set out as a note under section 542 of Title 6.

Functions of all officers of Department of the Treasury and

functions of all agencies and employees of such Department

transferred, with certain exceptions, to Secretary of the Treasury,

with power vested in him to authorize their performance or

performance of any of his functions by any of such officers,

agencies, and employees, by Reorg. Plan No. 26 of 1950, Sec. 1, 2,

eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, 1281, set out in

the Appendix to Title 5, Government Organization and Employees.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 1643 of this title.

-CITE-

19 USC Sec. 2074 01/06/03

-EXPCITE-

TITLE 19 - CUSTOMS DUTIES

CHAPTER 10 - CUSTOMS SERVICE

-HEAD-

Sec. 2074. Establishment of revolving fund

-STATUTE-

There is established a revolving fund of $300,000 which shall be

available, without fiscal year limitation exclusively for transfer

to the appropriation for collecting the revenue from customs to

cover obligations of the United States Customs Service arising from

authorized reimbursable services, pending reimbursement from

parties in interest: Provided, That amounts so transferred shall be

returned to the revolving fund not later than six months after the

close of the fiscal year in which transferred.

-SOURCE-

(June 30, 1949, ch. 286, title I, 63 Stat. 360.)

-COD-

CODIFICATION

Section was formerly classified to section 281g of Title 5 prior

to the general revision and enactment of Title 5 by Pub. L. 89-554,

Sept. 6, 1966, Sec. 1, 80 Stat. 378.

-CHANGE-

CHANGE OF NAME

''United States Customs Service'' substituted in text for

''Bureau of Customs'' pursuant to Treasury Department Order 165-23,

Apr. 4, 1973, eff. Aug. 1, 1973, 38 F.R. 13037. See, also, section

308 of Title 31, Money and Finance.

-TRANS-

TRANSFER OF FUNCTIONS

For transfer of functions, personnel, assets, and liabilities of

the United States Customs Service of the Department of the

Treasury, including functions of the Secretary of the Treasury

relating thereto, to the Secretary of Homeland Security, and for

treatment of related references, see sections 203(1), 551(d),

552(d), and 557 of Title 6, Domestic Security, and the Department

of Homeland Security Reorganization Plan of November 25, 2002, as

modified, set out as a note under section 542 of Title 6.

Functions of all officers of Department of the Treasury and

functions of all agencies and employees of such Department

transferred, with certain exceptions, to Secretary of the Treasury,

with power vested in him to authorize their performance or

performance of any of his functions by any of such officers,

agencies, and employees, by Reorg. Plan No. 26 of 1950, Sec. 1, 2,

eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, 1281, set out in

the Appendix to Title 5, Government Organization and Employees.

-CITE-

19 USC Sec. 2075 01/06/03

-EXPCITE-

TITLE 19 - CUSTOMS DUTIES

CHAPTER 10 - CUSTOMS SERVICE

-HEAD-

Sec. 2075. Appropriations authorization

-STATUTE-

(a) In general

(1) For the fiscal year beginning October 1, 1979, and each

fiscal year thereafter, there are authorized to be appropriated to

the Department of the Treasury for the United States Customs

Service only such sums as may hereafter be authorized by law.

(2) The authorization of the appropriations for the United States

Customs Service for each fiscal year after fiscal year 1987 shall

specify -

(A) the amount authorized for the fiscal year for the salaries

and expenses of the Service in conducting commercial operations;

and

(B) the amount authorized for the fiscal year for the salaries

and expenses of the Service for other than commercial operations.

(3) By not later than the date on which the President submits to

Congress the budget of the United States Government for a fiscal

year, the Commissioner of Customs shall submit to the Committee on

Ways and Means of the House of Representatives and the Committee on

Finance of the Senate the projected amount of funds for the

succeeding fiscal year that will be necessary for the operations of

the Customs Service as provided for in subsection (b) of this

section.

(b) Authorization of appropriations

(1) For noncommercial operations

There are authorized to be appropriated for the salaries and

expenses of the Customs Service that are incurred in

noncommercial operations not to exceed the following:

(A) $1,365,456,000 for fiscal year 2003.

(B) $1,399,592,400 for fiscal year 2004.

(2) For commercial operations

(A) There are authorized to be appropriated for the salaries

and expenses of the Customs Service that are incurred in

commercial operations not less than the following:

(i) $1,642,602,000 for fiscal year 2003.

(ii) $1,683,667,050 for fiscal year 2004.

(B) The monies authorized to be appropriated under subparagraph

(A) for any fiscal year, except for such sums as may be necessary

for the salaries and expenses of the Customs Service that are

incurred in connection with the processing of merchandise that is

exempt from the fees imposed under section 58c(a)(9) and (10) of

this title, shall be appropriated from the Customs User Fee

Account.

(3) For air interdiction

There are authorized to be appropriated for the operation

(including salaries and expenses) and maintenance of the air

interdiction program of the Customs Service not to exceed the

following:

(A) $170,829,000 for fiscal year 2003.

(B) $175,099,725 for fiscal year 2004.

(c) Mandatory 10-day deferment

No part of any sum that is appropriated under the authority of

subsection (b) of this section may be used to implement any

procedure relating to the time of collection of estimated duties

that shortens the maximum 10-day deferment procedure in effect on

January 1, 1981.

(d) Overtime pay limitations; waiver

No part of any sum that is appropriated under subsection (b) of

this section for fiscal years after September 30, 1984, may be used

for administrative expenses to pay any employee of the United

States Customs Service overtime pay in an amount exceeding $25,000;

except that the Commissioner of Customs or his designee may waive

this limitation in individual cases in order to prevent excessive

costs or to meet emergency requirements of the Service.

(e) Pay comparability authorization

For the fiscal year beginning October 1, 1982, and for each

fiscal year thereafter, there are authorized to be appropriated to

the Department of the Treasury for salaries of the United States

Customs Service such additional sums as may be provided by law to

reflect pay rate changes made in accordance with the Federal Pay

Comparability Act of 1970.

(f) Use of savings resulting from administrative consolidations

If savings in salaries and expenses result from the consolidation

of administrative functions within the Customs Service, the

Commissioner of Customs shall apply those savings, to the extent

they are not needed to meet emergency requirements of the Service,

to strengthening the commercial operations of the Service by

increasing the number of inspector, import specialist, patrol

officer, and other line operational positions.

(g) Allocation of resources; notice to Congressional committees

(1) The Commissioner of Customs shall ensure that existing levels

of commercial services, including inspection and control,

classification, and value, shall continue to be provided by Customs

personnel assigned to the headquarters office of any Customs

district designated by statute before April 7, 1986. The number of

such personnel assigned to any such district headquarters shall not

be reduced through attrition or otherwise, and such personnel shall

be afforded the opportunity to maintain their proficiency through

training and workshops to the same extent provided to Customs

personnel in any other district. Automation and other

modernization equipment shall be made available, as needed on a

timely basis, to such headquarters to the same extent as such

equipment is made available to any other district headquarters.

(2) The Commissioner of Customs shall notify the Committee on

Finance of the Senate and the Committee on Ways and Means of the

House of Representatives at least 180 days prior to taking any

action which would -

(A) result in any significant reduction in force of employees

other than by means of attrition;

(B) result in any significant reduction in hours of operation

or services rendered at any office of the United States Customs

Service or any port of entry;

(C) eliminate or relocate any office of the United States

Customs Service;

(D) eliminate any port of entry; or

(E) significantly reduce the number of employees assigned to

any office of the United States Customs Service or any port of

entry.

(3) The total number of employees of the United States Customs

Service shall be equivalent to at least 17,174 full-time employees.

-SOURCE-

(Pub. L. 95-410, title III, Sec. 301, Oct. 3, 1978, 92 Stat. 905;

Pub. L. 97-456, Sec. 2, Jan. 12, 1983, 96 Stat. 2503; Pub. L.

98-573, title VII, Sec. 702, Oct. 30, 1984, 98 Stat. 3043; Pub. L.

99-272, title XIII, Sec. 13022(a), Apr. 7, 1986, 100 Stat. 305;

Pub. L. 99-509, title VIII, Sec. 8102, Oct. 21, 1986, 100 Stat.

1967; Pub. L. 100-203, title IX, Sec. 9503(a), (b), Dec. 22, 1987,

101 Stat. 1330-380, 1330-381; Pub. L. 100-690, title VII, Sec.

7361(a), (b), Nov. 18, 1988, 102 Stat. 4474; Pub. L. 101-207, Sec.

3(a), Dec. 7, 1989, 103 Stat. 1833; Pub. L. 101-382, title I, Sec.

102, Aug. 20, 1990, 104 Stat. 634; Pub. L. 107-210, div. A, title

III, Sec. 311(a), (b)(1), (c), (d), Aug. 6, 2002, 116 Stat. 973.)

-REFTEXT-

REFERENCES IN TEXT

The Federal Pay Comparability Act of 1970, referred to in subsec.

(e), is Pub. L. 91-656, Jan. 8, 1971, 84 Stat. 1946, as amended,

which enacted sections 5305 to 5308 and 5947 of Title 5, Government

Organization and Employees, amended sections 5108, 5301, and 5942

of Title 5 and section 410 of Title 39, Postal Service, repealed

section 5302 of Title 5, and enacted provisions set out as notes

under sections 5303 and 5942 of Title 5, section 60a of Title 2,

The Congress, and section 410 of Title 39. For complete

classification of the Act to the Code see Short Title note set out

under section 5301 of Title 5 and Tables.

-MISC2-

AMENDMENTS

2002 - Subsec. (a)(3). Pub. L. 107-210, Sec. 311(d), added par.

(3).

Subsec. (b)(1)(A). Pub. L. 107-210, Sec. 311(a)(1), added subpar.

(A) and struck out former subpar. (A) which read as follows:

''$516,217,000 for fiscal year 1991.''

Subsec. (b)(1)(B). Pub. L. 107-210, Sec. 311(a)(2), added subpar.

(B) and struck out former subpar. (B) which read as follows:

''$542,091,000 for fiscal year 1992.''

Subsec. (b)(2)(A)(i). Pub. L. 107-210, Sec. 311(b)(1)(A), added

cl. (i) and struck out former cl. (i) which read as follows:

''$672,021,000 for fiscal year 1991.''

Subsec. (b)(2)(A)(ii). Pub. L. 107-210, Sec. 311(b)(1)(B), added

cl. (ii) and struck out former cl. (ii) which read as follows:

''$705,793,000 for fiscal year 1992.''

Subsec. (b)(3)(A). Pub. L. 107-210, Sec. 311(c)(1), added subpar.

(A) and struck out former subpar. (A) which read as follows:

''$143,047,000 for fiscal year 1991.''

Subsec. (b)(3)(B). Pub. L. 107-210, Sec. 311(c)(2), added subpar.

(B) and struck out former subpar. (B) which read as follows:

''$150,199,000 for fiscal year 1992.''

1990 - Subsec. (b). Pub. L. 101-382, amended subsec. (b)

generally, in par. (1), substituting provisions authorizing

$516,217,000 and $542,091,000 for fiscal years 1991 and 1992,

respectively, for provisions authorizing $418,822,000 for fiscal

year 1990, of which at least $26,240,000 was to be used to hire at

least 435 additional inspectors and other drug interdiction

personnel, in par. (2), designating existing provisions as subpar.

(A) and substituting provisions authorizing $672,021,000 and

$705,793,000 for fiscal years 1991 and 1992, respectively, for

provisions authorizing $656,468,000 for fiscal year 1990, striking

out provisions relating to Customs User Fee Account, and adding

subpar. (B), and in par. (3), substituting provisions authorizing

$143,047,000 and $150,199,000 for fiscal years 1991 and 1992,

respectively, for provisions authorizing $128,128,000 for fiscal

year 1990.

1989 - Subsec. (b)(1). Pub. L. 101-207, Sec. 3(a)(1), (2),

substituted ''1990'' for ''1989'' and ''$418,822,000'' for

''$440,504,000''.

Subsec. (b)(2). Pub. L. 101-207, Sec. 3(a)(1), (3), substituted

''1990'' for ''1989'' and ''$656,468,000'' for ''$615,247,000''.

Subsec. (b)(3). Pub. L. 101-207, Sec. 3(a)(1), (4), substituted

''1990'' for ''1989'' and ''$128,128,000'' for ''$142,262,000''.

Subsec. (b)(4). Pub. L. 101-207, Sec. 3(a)(5), struck out par.

(4) which read as follows: ''There are authorized to be

appropriated to the Secretary of the Treasury for fiscal year 1989,

$1,600,000 for payment to the Customs Cooperation Council.''

1988 - Subsec. (b)(1). Pub. L. 100-690, Sec. 7361(a)(1), amended

par. (1) generally. Prior to amendment, par. (1) read as follows:

''There are authorized to be appropriated for fiscal year 1988 not

to exceed $348,192,000 for the salaries and expenses of the United

States Customs Service that are incurred in noncommercial

operations, of which $171,857.06 shall be available only for

concluding Contract TC-82-54 that was awarded for the development

and testing of an automatic license plate reader.''

Subsec. (b)(2). Pub. L. 100-690, Sec. 7361(a)(2)(A), (B),

substituted authorization of appropriation of $615,247,000 for

fiscal year 1989 for authorization of appropriation of $615,000,000

for fiscal year 1988.

Subsec. (b)(3). Pub. L. 100-690, Sec. 7361(a)(2)(A), (C),

substituted authorization of appropriation of $142,262,000 for

fiscal year 1989 for authorization of appropriation of $118,309,000

for fiscal year 1988.

Subsec. (b)(4). Pub. L. 100-690, Sec. 7361(a)(2)(D), added par.

(4).

Subsec. (g)(3). Pub. L. 100-690, Sec. 7361(b), added par. (3).

1987 - Subsec. (b). Pub. L. 100-203, Sec. 9503(a), amended

subsec. (b) generally, revising and restating as pars. (1) to (3)

provisions of former pars. (1) and (2).

Subsec. (f). Pub. L. 100-203, Sec. 9503(b)(1), struck out heading

which is now editorially supplied.

Subsec. (g). Pub. L. 100-203, Sec. 9503(b)(2), (3), struck out

heading which is now editorially supplied, designated existing

provisions as par. (1), and added par. (2).

1986 - Subsec. (a). Pub. L. 99-509, Sec. 8102(1), designated

existing provisions as par. (1) and added par. (2).

Subsec. (b). Pub. L. 99-570, title III, Sec. 3141(a), Oct. 27,

1986, 100 Stat. 3207-92, which directed an amendment to subsec. (b)

of this section did not become effective pursuant to Pub. L.

99-570, title III, Sec. 3141(b), which provided that the amendment

made by section 3141(a) would not be effective if H.R. 5300 was

enacted with an identical amendment. H.R. 5300 was enacted as Pub.

L. 99-509 with an identical amendment in section 8102(2). See

below.

Pub. L. 99-509, Sec. 8102(2), amended subsec. (b) generally.

Prior to amendment, subsec. (b) read as follows:

''(1) There are authorized to be appropriated to the Department

of the Treasury not to exceed $772,141,000 for the salaries and

expenses of the United States Customs Service for fiscal year 1986;

of which -

''(A) $27,900,000 is for the addition of 500 inspectors, 150

import specialists, 100 customs patrol officers, and 50 special

agents;

''(B) $53,500,000 is for the operation and maintenance of the

air interdiction program of the Service; and

''(C) not to exceed $14,000,000 is for the implementation of

the 'Operation EXODUS' program and any related program designed

to enforce or monitor export controls under the Export

Administration Act of 1979 (50 App. U.S.C. 2401 et seq.).

''(2) No part of any sum that is appropriated under the authority

of paragraph (1) may be used to close any port of entry at which,

during fiscal year 1985 -

''(A) not less than 2,500 merchandise entries (including

informal entries) were made; and

''(B) not less than $1,500,000 in customs revenues were

assessed.

''(3)(A) No part of any sum that is appropriated under the

authority of paragraph (1) may be used for further research and

development or acquisition of F-15 avionics for the P-3 aircraft

and related equipment until 60 days after the Committee on Ways and

Means and the Committee on Finance have received from the Secretary

of the Treasury a written comparative assessment of the suitability

of the P-3, E-2, or other appropriate aircraft for use by the

Customs Service in its air drug interdiction program. Such

assessment, which the Secretary may not submit to the Committees

until the General Accounting Office study required under paragraph

(7) is completed, shall include life cycle costs.

''(B) Acquisition of additional aircraft for use by the Customs

Service for its air drug interdiction program after completion of

the assessment required under subparagraph (A) shall be subject to

competitive bidding through the use of the normal 'request for

proposal' process.

''(4) No part of any sum that is appropriated under the authority

of paragraph (1) may be used to consolidate the drawback

liquidation centers within the Customs Service to less than 4 such

centers. If a consolidation is undertaken, the Commissioner of

Customs shall select the location of the centers after taking into

account the drawback volume at, and the geographic dispersion of,

the respective centers being considered for consolidation.

''(5) In addition to any sum authorized to be appropriated under

paragraph (1), there are authorized to be appropriated to the

Department of the Treasury for fiscal year 1986 not to exceed

$8,000,000 from the Customs Forfeiture Fund for the making of

payments under section 1613b of this title, of which not to exceed

$5,000,000 may be used for the modification of aircraft (whether or

not aircraft described in subsection (a)(5) of that section) for

drug interdiction.

''(6) In addition to any other amounts authorized to be

appropriated for the Customs Service for fiscal years 1987 and

1988, there are authorized to be appropriated $27,900,000 for each

of such fiscal years to fund the additional personnel referred to

in paragraph (1)(A).

''(7) As soon as possible after April 7, 1986, but not later than

12 months after April 7, 1986, the General Accounting Office shall

complete, and submit to the Committee on Ways and Means and the

Committee on Finance, a study that evaluates the air detection and

interdiction capability of the Customs Service, including assets,

geographic dispersal, costs of operation, procurement practices,

and the services and equipment provided by other Federal agencies.

Within 6 months after commencing the study, the General Accounting

Office shall consult with the Committees on the progress of the

study.''

Pub. L. 99-272, Sec. 13022(a)(1), amended subsec. (b) generally.

Prior to amendment, subsec. (b) read as follows: ''There are

authorized to be appropriated to the Department of the Treasury not

to exceed $686,399,000 for the salaries and expenses of the United

States Customs Service for fiscal year 1985; of which (A)

$28,070,000 is for the operation and maintenance of the air

interdiction program of the Service, and (B) not to exceed

$15,000,000 is for the implementation of the 'Operation EXODUS'

program and any related program designed to enforce or monitor

export controls under the Export Administration Act of 1979 (50

App. U.S.C. 2401 et seq.).''

Subsecs. (f), (g). Pub. L. 99-272, Sec. 13022(a)(2), added

subsecs. (f) and (g).

1984 - Subsec. (b). Pub. L. 98-573, Sec. 702(1), amended subsec.

(b) generally, which prior to amendment read as follows: ''There

are authorized to be appropriated to the Department of the Treasury

not to exceed $564,224,000 for the salaries and expenses of the

United States Customs Service for fiscal year 1983, of which not to

exceed $31,464,000 is for salary and expenses for the enforcement

of the alcohol and tobacco revenue laws.''

Subsecs. (d), (e). Pub. L. 98-573, Sec. 702(2), (3), added

subsec. (d) and redesignated former subsec. (d) as (e).

1983 - Pub. L. 97-456 designated existing provisions as subsec.

(a) and added subsecs. (b) to (d).

-TRANS-

TRANSFER OF FUNCTIONS

For transfer of functions, personnel, assets, and liabilities of

the United States Customs Service of the Department of the

Treasury, including functions of the Secretary of the Treasury

relating thereto, to the Secretary of Homeland Security, and for

treatment of related references, see sections 203(1), 551(d),

552(d), and 557 of Title 6, Domestic Security, and the Department

of Homeland Security Reorganization Plan of November 25, 2002, as

modified, set out as a note under section 542 of Title 6.

-MISC5-

AUTOMATED COMMERCIAL ENVIRONMENT COMPUTER SYSTEM

Pub. L. 107-210, div. A, title III, Sec. 311(b)(2), (3), Aug. 6,

2002, 116 Stat. 973, as amended by Pub. L. 107-296, title IV, Sec.

419(b), Nov. 25, 2002, 116 Stat. 2182, provided that:

''((2) Repealed. Pub. L. 107-296, title IV, Sec. 419(b), Nov. 25,

2002, 116 Stat. 2182.)

''(3) Reports. - Not later than 90 days after the date of the

enactment of this Act (Aug. 6, 2002), and not later than the end of

each subsequent 90-day period, the Commissioner of Customs shall

prepare and submit to the Committee on Ways and Means of the House

of Representatives and the Committee on Finance of the Senate a

report demonstrating that the development and establishment of the

Automated Commercial Environment computer system is being carried

out in a cost-effective manner and meets the modernization

requirements of title VI of the North American Free Trade Agreement

Implementation Act (Pub. L. 103-182, see Tables for

classification).''

-CITE-

19 USC Sec. 2076 01/06/03

-EXPCITE-

TITLE 19 - CUSTOMS DUTIES

CHAPTER 10 - CUSTOMS SERVICE

-HEAD-

Sec. 2076. Advances in foreign countries

-STATUTE-

Section 3324(a) and (b) of title 31 shall not apply to payments

made for the United States Customs Service in foreign countries.

-SOURCE-

(May 6, 1939, ch. 115, title I, Sec. 1, 53 Stat. 660.)

-COD-

CODIFICATION

''Section 3324(a) and (b) of title 31'' substituted in text for

''Section 3648 of the Revised Statutes (31 U.S.C. 529)'' on

authority of Pub. L. 97-258, Sec. 4(b), Sept. 13, 1982, 96 Stat.

1067, the first section of which enacted Title 31, Money and

Finance.

Section was formerly classified to section 529b of Title 31 prior

to the general revision and enactment of Title 31, Money and

Finance, by Pub. L. 97-258, Sec. 1, Sept. 13, 1982, 96 Stat. 877.

Section is from Treasury Department Appropriation Act, 1940, act

May 6, 1939. Similar provisions were contained in the following

prior appropriation acts:

Mar. 28, 1938, ch. 55, 52 Stat. 126.

May 14, 1937, ch. 180, title I, 50 Stat. 142.

June 23, 1936, ch. 725, 49 Stat. 1832.

May 14, 1935, ch. 110, 49 Stat. 222.

-CHANGE-

CHANGE OF NAME

''United States Customs Service'' substituted in text for

''Bureau of Customs'' pursuant to Treasury Department Order 165-23,

Apr. 4, 1973, eff. Aug. 1, 1973, 38 F.R. 13037. See, also, section

308 of Title 31, Money and Finance.

-TRANS-

TRANSFER OF FUNCTIONS

For transfer of functions, personnel, assets, and liabilities of

the United States Customs Service of the Department of the

Treasury, including functions of the Secretary of the Treasury

relating thereto, to the Secretary of Homeland Security, and for

treatment of related references, see sections 203(1), 551(d),

552(d), and 557 of Title 6, Domestic Security, and the Department

of Homeland Security Reorganization Plan of November 25, 2002, as

modified, set out as a note under section 542 of Title 6.

For transfer of functions of other officers, employees, and

agencies of Department of the Treasury, with certain exceptions, to

Secretary of the Treasury, with power to delegate, see Reorg. Plan

No. 26 of 1950, Sec. 1, 2, eff. July 31, 1950, 15 F.R. 4935, 64

Stat. 1280, 1281, set out in the Appendix to Title 5, Government

Organization and Employees.

-CITE-

19 USC Sec. 2077 01/06/03

-EXPCITE-

TITLE 19 - CUSTOMS DUTIES

CHAPTER 10 - CUSTOMS SERVICE

-HEAD-

Sec. 2077. Advances for enforcement of customs provisions

-STATUTE-

The Commissioner of Customs, with the approval of the Secretary

of the Treasury, is authorized to direct the advance of funds by

the Fiscal Service, Treasury Department, in connection with the

enforcement of the customs laws.

-SOURCE-

(Mar. 28, 1928, ch. 266, Sec. 2, as added Aug. 7, 1939, ch. 566,

Sec. 1, 53 Stat. 1263; amended 1940 Reorg. Plan No. III, Sec.

1(a)(1), eff. June 30, 1940, 5 F.R. 2107, 54 Stat. 1231.)

-REFTEXT-

REFERENCES IN TEXT

The customs laws, referred to in text, are classified generally

to this title.

-COD-

CODIFICATION

Section was formerly classified to section 529c of Title 31 prior

to the general revision and enactment of Title 31, Money and

Finance, by Pub. L. 97-258, Sec. 1, Sept. 13, 1982, 96 Stat. 877.

-TRANS-

TRANSFER OF FUNCTIONS

For transfer of functions, personnel, assets, and liabilities of

the United States Customs Service of the Department of the

Treasury, including functions of the Secretary of the Treasury

relating thereto, to the Secretary of Homeland Security, and for

treatment of related references, see sections 203(1), 551(d),

552(d), and 557 of Title 6, Domestic Security, and the Department

of Homeland Security Reorganization Plan of November 25, 2002, as

modified, set out as a note under section 542 of Title 6.

For transfer of functions of other officers, employees, and

agencies of Department of the Treasury, with certain exceptions, to

Secretary of the Treasury, with power to delegate, see Reorg. Plan

No. 26 of 1950, Sec. 1, 2, eff. July 31, 1950, 15 F.R. 4935, 64

Stat. 1280, 1281, set out in the Appendix to Title 5, Government

Organization and Employees.

''Fiscal Service'' substituted in text for ''Division of

Disbursement'' on authority of section 1(a)(1) of Reorg. Plan No.

III of 1940, eff. June 30, 1940, 5 F.R. 2107, 54 Stat. 1231, set

out in the Appendix to Title 5, Government Organization and

Employees, which consolidated such division into Fiscal Service of

Department of the Treasury. See section 306 of title 31, Money and

Finance.

-CITE-

19 USC Sec. 2078 01/06/03

-EXPCITE-

TITLE 19 - CUSTOMS DUTIES

CHAPTER 10 - CUSTOMS SERVICE

-HEAD-

Sec. 2078. Certification of reason for advance

-STATUTE-

A certificate by the Commissioner of Customs stating the amount

of an expenditure made from funds advanced and certifying that the

confidential nature of the transaction involved renders it

inadvisable to specify the details thereof or impracticable to

furnish the payee's receipt shall be a sufficient voucher for the

sum expressed to have been expended.

-SOURCE-

(Mar. 28, 1928, ch. 266, Sec. 3, as added Aug. 7, 1939, ch. 566,

Sec. 1, 53 Stat. 1263; amended Pub. L. 91-513, title III, Sec.

1102(n)(2), Oct. 27, 1970, 84 Stat. 1293.)

-COD-

CODIFICATION

Section was formerly classified to section 529d of Title 31 prior

to the general revision and enactment of Title 31, Money and

Finance, by Pub. L. 97-258, Sec. 1, Sept. 13, 1982, 96 Stat. 877.

-MISC3-

AMENDMENTS

1970 - Pub. L. 91-513 struck out reference to Commissioner of

Narcotics.

EFFECTIVE DATE OF 1970 AMENDMENT

Amendment by Pub. L. 91-513 effective on first day of seventh

calendar month that begins after the day immediately preceding the

date of enactment of Pub. L. 91-513, which was approved on Oct. 27,

1970, see section 1105(a) of Pub. L. 91-513, set out as an

Effective Date note under section 951 of Title 21, Food and Drugs.

SAVINGS PROVISION

Prosecutions for any violation of law occurring, and civil

seizures or forfeitures and injunctive proceedings commenced, prior

to the effective date of amendment of this section by section 1102

of Pub. L. 91-513 not to be affected or abated by reason thereof,

see section 1103 of Pub. L. 91-513, set out as a note under section

171 of Title 21, Food and Drugs.

-TRANS-

TRANSFER OF FUNCTIONS

For transfer of functions, personnel, assets, and liabilities of

the United States Customs Service of the Department of the

Treasury, including functions of the Secretary of the Treasury

relating thereto, to the Secretary of Homeland Security, and for

treatment of related references, see sections 203(1), 551(d),

552(d), and 557 of Title 6, Domestic Security, and the Department

of Homeland Security Reorganization Plan of November 25, 2002, as

modified, set out as a note under section 542 of Title 6.

For transfer of functions of other officers, employees, and

agencies of Department of the Treasury, with certain exceptions, to

Secretary of the Treasury, with power to delegate, see Reorg. Plan

No. 26 of 1950, Sec. 1, 2, eff. July 31, 1950, 15 F.R. 4935, 64

Stat. 1280, 1281, set out in the Appendix to Title 5, Government

Organization and Employees.

-CITE-

19 USC Sec. 2079 01/06/03

-EXPCITE-

TITLE 19 - CUSTOMS DUTIES

CHAPTER 10 - CUSTOMS SERVICE

-HEAD-

Sec. 2079. Payments in foreign countries; claims for reimbursement

-STATUTE-

The provisions of this Act shall not affect payments made for the

United States Customs Service in foreign countries, nor the right

of any customs officer or employee to claim reimbursement for

personal funds expended in connection with the enforcement of the

customs laws.

-SOURCE-

(Mar. 28, 1928, ch. 266, Sec. 4, as added Aug. 7, 1939, ch. 566,

Sec. 1, 53 Stat. 1263; amended Pub. L. 91-513, title III, Sec.

1102(n)(3), Oct. 27, 1970, 84 Stat. 1293.)

-REFTEXT-

REFERENCES IN TEXT

This Act, referred to in text, is act Mar. 28, 1928, ch. 266, 45

Stat. 374, as amended, which enacted sections 2077 to 2080 of this

title and sections 529a and 529g of former Title 31, Money and

Finance. Sections 529a and 529g of former Title 31, were repealed

by sections 1101(a)(3) and 1101(a)(6), respectively, of Pub. L.

91-513, title III, Oct. 27, 1970, 84 Stat. 1291, 1292.

The customs laws, referred to in text, are classified generally

to this title.

-COD-

CODIFICATION

Section was formerly classified to section 529e of Title 31 prior

to the general revision and enactment of Title 31, Money and

Finance, by Pub. L. 97-258, Sec. 1, Sept. 13, 1982, 96 Stat. 877.

-MISC3-

AMENDMENTS

1970 - Pub. L. 91-513 struck out references to narcotics officers

and narcotics laws.

-CHANGE-

CHANGE OF NAME

''United States Customs Service'' substituted in text for

''Bureau of Customs'' pursuant to Treasury Department Order 165-23,

Apr. 4, 1973, eff. Aug. 1, 1973, 38 F.R. 13037. See, also, section

308 of Title 31, Money and Finance.

-MISC4-

EFFECTIVE DATE OF 1970 AMENDMENT

Amendment by Pub. L. 91-513 effective on first day of seventh

calendar month that begins after the day immediately preceding the

date of enactment of Pub. L. 91-513, which was approved on Oct. 27,

1970, see section 1105(a) of Pub. L. 91-513, set out as an

Effective Date note under section 951 of Title 21, Food and Drugs.

SAVINGS PROVISION

Prosecutions for any violation of law occurring, and civil

seizures or forfeitures and injunctive proceedings commenced, prior

to the effective date of amendment of this section by section 1102

of Pub. L. 91-513 not to be affected or abated by reason thereof,

see section 1103 of Pub. L. 91-513, set out as a note under section

171 of Title 21, Food and Drugs.

-TRANS-

TRANSFER OF FUNCTIONS

For transfer of functions, personnel, assets, and liabilities of

the United States Customs Service of the Department of the

Treasury, including functions of the Secretary of the Treasury

relating thereto, to the Secretary of Homeland Security, and for

treatment of related references, see sections 203(1), 551(d),

552(d), and 557 of Title 6, Domestic Security, and the Department

of Homeland Security Reorganization Plan of November 25, 2002, as

modified, set out as a note under section 542 of Title 6.

For transfer of functions of other officers, employees, and

agencies of the Department of the Treasury, with certain

exceptions, to Secretary of the Treasury, with power to delegate,

see Reorg. Plan No. 26 of 1950, Sec. 1, 2, eff. July 31, 1950, 15

F.R. 4935, 64 Stat. 1280, 1281, set out in the Appendix to Title 5,

Government Organization and Employees.

-CITE-

19 USC Sec. 2080 01/06/03

-EXPCITE-

TITLE 19 - CUSTOMS DUTIES

CHAPTER 10 - CUSTOMS SERVICE

-HEAD-

Sec. 2080. Advances from available appropriations; rules and

regulations

-STATUTE-

Advances pursuant to this Act, in connection with the enforcement

of the customs laws may be made, notwithstanding the provisions of

section 3324(a) and (b) of title 31, from the appropriations

available for the enforcement of such laws. The Secretary of the

Treasury is authorized to prescribe such rules and regulations

concerning advances made pursuant to this Act as are necessary or

appropriate for the protection of the interests of the United

States.

-SOURCE-

(Mar. 28, 1928, ch. 266, Sec. 5, as added Aug. 7, 1939, ch. 566,

Sec. 1, 53 Stat. 1263; amended Pub. L. 91-513, title III, Sec.

1102(n)(4), Oct. 27, 1970, 84 Stat. 1293.)

-REFTEXT-

REFERENCES IN TEXT

This Act, referred to in text, is act Mar. 28, 1928, ch. 266, 45

Stat. 374, as amended, which enacted sections 2077 to 2080 of this

title and sections 529a and 529g of former Title 31, Money and

Finance.

Sections 529a and 529g of former Title 31 were repealed by

sections 1101(a)(3) and 1101(a)(6), respectively, of Pub. L.

91-513, title III, Oct. 27, 1970, 84 Stat. 1291, 1292.

The customs laws, referred to in text, are classified generally

to this title.

-COD-

CODIFICATION

''Section 3324(a) and (b) of title 31'' substituted in text for

''section 3648 of the Revised Statutes of the United States

(U.S.C., title 31, sec. 529)'' on authority of Pub. L. 97-258, Sec.

4(b), Sept. 13, 1982, 96 Stat. 1067, the first section of which

enacted Title 31, Money and Finance.

Section was formerly classified to section 529f of Title 31 prior

to the general revision and enactment of Title 31, Money and

Finance, by Pub. L. 97-258, Sec. 1, Sept. 13, 1982, 96 Stat. 877.

-MISC3-

AMENDMENTS

1970 - Pub. L. 91-513 struck out reference to enforcement of

narcotics laws.

EFFECTIVE DATE OF 1970 AMENDMENT

Amendment by Pub. L. 91-513 effective on first day of seventh

calendar month that begins after the day immediately preceding the

date of enactment of Pub. L. 91-513, which was approved on Oct. 27,

1970, see section 1105(a) of Pub. L. 91-513, set out as an

Effective Date note under section 951 of Title 21, Food and Drugs.

SAVINGS PROVISION

Prosecutions for any violation of law occurring, and civil

seizures or forfeitures and injunctive proceedings commenced, prior

to the effective date of amendment of this section by section 1102

of Pub. L. 91-513 not to be affected or abated by reason thereof,

see section 1103 of Pub. L. 91-513, set out as a note under section

171 of Title 21, Food and Drugs.

-CITE-

19 USC Sec. 2081 01/06/03

-EXPCITE-

TITLE 19 - CUSTOMS DUTIES

CHAPTER 10 - CUSTOMS SERVICE

-HEAD-

Sec. 2081. Undercover investigative operations of Customs Service

-STATUTE-

(a) Certification required for exemption of undercover operations

from certain laws

With respect to any undercover investigative operation of the

United States Customs Service (hereinafter in this section referred

to as the ''Service'') which is necessary for the detection and

prosecution of offenses against the United States which are within

the jurisdiction of the Secretary of the Treasury -

(1) sums authorized to be appropriated for the Service may be

used -

(A) to purchase property, buildings, and other facilities,

and to lease space, within the United States, the District of

Columbia, and the territories and possessions of the United

States without regard to -

(i) sections 1341 and 3324 of title 31,

(ii) sections 11(a) and 22 of title 41,

(iii) section 255 of title 41,

(iv) section 8141 of title 40, and

(v) section 254(a) of title 41, and

(B) to establish or to acquire proprietary corporations or

business entities as part of the undercover operation, and to

operate such corporations or business entities on a commercial

basis, without regard to sections 9102 and 9103 of title 31;

(2) sums authorized to be appropriated for the Service and the

proceeds from the undercover operation, may be deposited in banks

or other financial institutions without regard to the provisions

of section 648 of title 18 and section 3302 of title 31; and

(3) the proceeds from the undercover operation may be used to

offset necessary and reasonable expenses incurred in such

operation without regard to the provisions of section 3302 of

title 31;

only upon the written certification of the Commissioner of Customs

(or, if designated by the Commissioner the Deputy or an Assistant

Commissioner of Customs) that any action authorized by paragraph

(1), (2), or (3) of this subsection is necessary for the conduct of

such undercover operation.

(b) Liquidation of corporations and business entities

If a corporation or business entity established or acquired as

part of an undercover operation under paragraph (1)(B) of

subsection (a) of this section with a net value over $50,000 is to

be liquidated, sold, or otherwise disposed of, the Service, as much

in advance as the Commissioner or his designee determines is

practicable, shall report the circumstances to the Secretary of the

Treasury. The proceeds of the liquidation, sale, or other

disposition, after obligations are met, shall be deposited in the

Treasury of the United States as miscellaneous receipts.

(c) Deposit of proceeds

As soon as the proceeds from an undercover investigative

operation with respect to which an action is authorized and carried

out under paragraphs (2) and (3) of subsection (a) of this section

are no longer necessary for the conduct of such operation, such

proceeds or the balance of such proceeds remaining at the time

shall be deposited into the Treasury of the United States as

miscellaneous receipts.

(d) Audits

(1) The Service shall conduct a detailed financial audit of each

undercover investigative operation which is closed in each fiscal

year, and

(A) submit the results of the audit in writing to the Secretary

of the Treasury; and

(B) not later than 180 days after such undercover operation is

closed, submit a report to the Congress concerning such audit.

(2) The Service shall also submit a report annually to the

Congress specifying as to its undercover investigative operations -

(A) the number, by programs, of undercover investigative

operations pending as of the end of the 1-year period for which

such report is submitted;

(B) the number, by programs, of undercover investigative

operations commenced in the 1-year period preceding the period

for which such report is submitted; and

(C) the number, by programs, of undercover investigative

operations closed in the 1-year period preceding the period for

which such report is submitted and, with respect to each such

closed undercover operation, the results obtained and any civil

claims made with respect thereto.

(e) Definitions

For purposes of subsection (d) of this section -

(1) The term ''closed'' refers to the earliest point in time at

which -

(A) all criminal proceedings (other than appeals) are

concluded, or

(B) covert activities are concluded, whichever occurs later.

(2) The term ''employees'' means employees, as defined in

section 2105 of title 5, of the Service.

(3) The terms ''undercover investigative operation'' and

''undercover operation'' mean any undercover investigative

operation of the Service -

(A) in which -

(i) the gross receipts (excluding interest earned) exceed

$50,000, or

(ii) expenditures (other than expenditures for salaries of

employees) exceed $150,000; and

(B) which is exempt from section 3302 or 9102 of title 31;

except that subparagraphs (A) and (B) shall not apply with

respect to the report required under paragraph (2) of subsection

(d) of this section.

-SOURCE-

(Pub. L. 99-570, title III, Sec. 3131, Oct. 27, 1986, 100 Stat.

3207-90; Pub. L. 104-201, div. A, title X, Sec. 1074(d)(3), Sept.

23, 1996, 110 Stat. 2661; Pub. L. 104-316, title I, Sec. 110(b),

Oct. 19, 1996, 110 Stat. 3832.)

-COD-

CODIFICATION

''Section 8141 of title 40'' substituted in subsec. (a)(1)(A)(iv)

for ''the third undesignated paragraph under the heading

'Miscellaneous' of the Act of March 3, 1877 (19 Stat. 370; 40

U.S.C. 34)'' on authority of Pub. L. 107-217, Sec. 5(c), Aug. 21,

2002, 116 Stat. 1303, the first section of which enacted Title 40,

Public Buildings, Property, and Works.

-MISC3-

AMENDMENTS

1996 - Subsec. (a)(1)(A)(v). Pub. L. 104-201 struck out ''and

(c)'' after ''section 254(a)''.

Subsec. (b). Pub. L. 104-316 struck out ''and the Comptroller

General'' after ''the Secretary of the Treasury''.

-TRANS-

TRANSFER OF FUNCTIONS

For transfer of functions, personnel, assets, and liabilities of

the United States Customs Service of the Department of the

Treasury, including functions of the Secretary of the Treasury

relating thereto, to the Secretary of Homeland Security, and for

treatment of related references, see sections 203(1), 551(d),

552(d), and 557 of Title 6, Domestic Security, and the Department

of Homeland Security Reorganization Plan of November 25, 2002, as

modified, set out as a note under section 542 of Title 6.

-CITE-

19 USC Sec. 2082 01/06/03

-EXPCITE-

TITLE 19 - CUSTOMS DUTIES

CHAPTER 10 - CUSTOMS SERVICE

-HEAD-

Sec. 2082. Customs Service administration

-STATUTE-

(a) In general

The Commissioner of Customs shall -

(1) develop and implement accounting systems that accurately

determine and report the allocations made of Customs Service

personnel and other resources among the various operational

functions of the Service, such as passenger processing,

merchandise processing and drug enforcement; and

(2) develop and implement periodic labor distribution surveys

of major workforce activities (such as inspectors, import

specialists, fines, penalties, and forfeiture officers, special

agents, data transcribers, and Customs aides) to determine the

costs of different types of passenger and merchandise processing

transactions, such as informal and formal entries, and automated

and manual entries.

(b) Survey reports

The Commissioner of Customs shall no later than January 31, 1991,

submit to the Committee on Ways and Means of the House of

Representatives and the Committee on Finance of the Senate a report

on the results of the first survey implemented under subsection

(a)(2) of this section.

-SOURCE-

(Pub. L. 101-382, title I, Sec. 113, Aug. 20, 1990, 104 Stat. 639;

Pub. L. 101-508, title X, Sec. 10001(d), Nov. 5, 1990, 104 Stat.

1388-386.)

-MISC1-

AMENDMENTS

1990 - Subsec. (a). Pub. L. 101-508, Sec. 10001(d)(1)-(3),

inserted ''and'' after semicolon at end of par. (1), substituted a

period for semicolon at end of par. (2), and struck out pars. (3)

to (5) which read as follows:

''(3) as soon as practicable after the enactment of

appropriations for the Customs Service for each fiscal year, but

not later than the 15th day after the beginning of such year,

estimate, based on the amounts appropriated, the amount of the fee

that would, if imposed on the processing of merchandise, offset the

salaries and expenses subject to reimbursement from the fee that

will likely be incurred by the Service in conducting commercial

operations during that year;

''(4) develop annually a detailed derivation of the commercial

services cost base and the methodology used for computing the

merchandise processing fee under paragraph (3); and

''(5) report within 45 days of the beginning of any fiscal year

to the Committee on Ways and Means of the House of Representatives

and the Committee on Finance of the Senate the results of each fee

estimate made under paragraph (3) and each cost base and user fee

methodology derivation made under paragraph (4).''

Subsec. (b). Pub. L. 101-508, Sec. 10001(d)(4), substituted

''Committee on Ways and Means of the House of Representatives and

the Committee on Finance of the Senate'' for ''Committees referred

to in subsection (a)(5) of this section''.

EFFECTIVE DATE OF 1990 AMENDMENT

Amendment by Pub. L. 101-508 effective on the date of enactment

of the Act providing full-year appropriations for the Customs

Service for fiscal year 1992, and applicable to fiscal years

beginning on and after Oct. 1, 1991, see section 10001(g)(1) of

Pub. L. 101-508, set out as a note under section 58c of this title.

EFFECTIVE DATE

Section effective Oct. 1, 1990, see section 115(a) of Pub. L.

101-382, set out as an Effective Date of 1990 Amendment note under

section 58c of this title.

-TRANS-

TRANSFER OF FUNCTIONS

For transfer of functions, personnel, assets, and liabilities of

the United States Customs Service of the Department of the

Treasury, including functions of the Secretary of the Treasury

relating thereto, to the Secretary of Homeland Security, and for

treatment of related references, see sections 203(1), 551(d),

552(d), and 557 of Title 6, Domestic Security, and the Department

of Homeland Security Reorganization Plan of November 25, 2002, as

modified, set out as a note under section 542 of Title 6.

-MISC5-

ESTABLISHMENT AND IMPLEMENTATION OF COST ACCOUNTING SYSTEM; REPORTS

Pub. L. 107-210, div. A, title III, Sec. 334, Aug. 6, 2002, 116

Stat. 977, provided that:

''(a) Establishment and Implementation. -

''(1) In general. - Not later than September 30, 2003, the

Commissioner of Customs shall, in accordance with the audit of

the Customs Service's fiscal years 2000 and 1999 financial

statements (as contained in the report of the Office of the

Inspector General of the Department of the Treasury issued on

February 23, 2001), establish and implement a cost accounting

system for expenses incurred in both commercial and noncommercial

operations of the Customs Service.

''(2) Additional requirement. - The cost accounting system

described in paragraph (1) shall provide for an identification of

expenses based on the type of operation, the port at which the

operation took place, the amount of time spent on the operation

by personnel of the Customs Service, and an identification of

expenses based on any other appropriate classification necessary

to provide for an accurate and complete accounting of the

expenses.

''(b) Reports. - Beginning on the date of the enactment of this

Act (Aug. 6, 2002) and ending on the date on which the cost

accounting system described in subsection (a) is fully implemented,

the Commissioner of Customs shall prepare and submit to Congress on

a quarterly basis a report on the progress of implementing the cost

accounting system pursuant to subsection (a).''

-CITE-

19 USC Sec. 2083 01/06/03

-EXPCITE-

TITLE 19 - CUSTOMS DUTIES

CHAPTER 10 - CUSTOMS SERVICE

-HEAD-

Sec. 2083. Annual national trade and customs law violation

estimates and enforcement strategy

-STATUTE-

(a) Violation estimates

Not later than 30 days before the beginning of each fiscal year

after fiscal year 1991, the Commissioner of Customs shall submit to

the Committee on Ways and Means of the House of Representatives and

the Committee on Finance of the Senate (hereafter in this section

referred to as the ''Committees'') a report that contains estimates

of -

(1) the number and extent of violations of the trade, customs,

and illegal drug control laws listed under subsection (b) of this

section that will likely occur during the fiscal year; and

(2) the relative incidence of the violations estimated under

paragraph (1) among the various ports of entry and customs

regions within the customs territory.

(b) Applicable statutory provisions

The Commissioner of Customs, after consultation with the

Committees -

(1) shall, within 60 days after August 20, 1990, prepare a list

of those provisions of the trade, customs, and illegal drug

control laws of the United States for which the United States

Customs Service has enforcement responsibility and to which the

reports required under subsection (a) of this section will apply;

and

(2) may from time-to-time amend the listing developed under

paragraph (1).

(c) Enforcement strategy

Within 90 days after submitting a report under subsection (a) of

this section for any fiscal year, the Commissioner of Customs shall

-

(1) develop a nationally uniform enforcement strategy for

dealing during that year with the violations estimated in the

report; and

(2) submit to the Committees a report setting forth the details

of the strategy.

(d) Compliance program

The Commissioner of Customs shall -

(1) devise and implement a methodology for estimating the level

of compliance with the laws administered by the Customs Service;

and

(2) include as an additional part of the report required to be

submitted under subsection (a) of this section for each of fiscal

years 1994, 1995, and 1996, an evaluation of the extent to which

such compliance was obtained during the 12-month period preceding

the 60th day before each such fiscal year.

(e) Confidentiality

The contents of any report submitted to the Committees under

subsection (a) or (c)(2) of this section are confidential and

disclosure of all or part of the contents is restricted to -

(1) officers and employees of the United States designated by

the Commissioner of Customs;

(2) the chairman of each of the Committees; and

(3) those members of each of the Committees and staff persons

of each of the Committees who are authorized by the chairman

thereof to have access to the contents.

-SOURCE-

(Pub. L. 101-382, title I, Sec. 123, Aug. 20, 1990, 104 Stat. 642;

Pub. L. 103-182, title VI, Sec. 691(c), Dec. 8, 1993, 107 Stat.

2224.)

-MISC1-

AMENDMENTS

1993 - Subsecs. (d), (e). Pub. L. 103-182 added subsec. (d) and

redesignated former subsec. (d) as (e).

-TRANS-

TRANSFER OF FUNCTIONS

For transfer of functions, personnel, assets, and liabilities of

the United States Customs Service of the Department of the

Treasury, including functions of the Secretary of the Treasury

relating thereto, to the Secretary of Homeland Security, and for

treatment of related references, see sections 203(1), 551(d),

552(d), and 557 of Title 6, Domestic Security, and the Department

of Homeland Security Reorganization Plan of November 25, 2002, as

modified, set out as a note under section 542 of Title 6.

-CITE-