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19 U.S.C. § 81a — Definitions
Federal law — U.S. Code and appendices · legal_authorities
When used in this chapter—
**(a)** The term “Secretary” means the Secretary of Commerce;
**(b)** The term “Board” means the Board which is established to carry out the provisions of this chapter. The Board shall consist of the Secretary of Commerce, who shall be chairman and executive officer of the Board, and the Secretary of the Treasury;
**(c)** The term “State” includes any State, the District of Columbia, and Puerto Rico;
**(d)** The term “corporation” means a public corporation and a private corporation, as defined in this chapter;
**(e)** The term “public corporation” means a State, political subdivision thereof, a municipality, a public agency of a State, political subdivision thereof, or municipality, or a corporate municipal instrumentality of one or more States;
**(f)** The term “private corporation” means any corporation (other than a public corporation) which is organized for the purpose of establishing, operating, and maintaining a foreign-trade zone and which is chartered under special Act enacted after June 18, 1934, of the State or States within which it is to operate such zone;
**(g)** The term “applicant” means a corporation applying for the right to establish, operate, and maintain a foreign-trade zone;
**(h)** The term “grantee” means a corporation to which the privilege of establishing, operating, and maintaining a foreign-trade zone has been granted;
**(i)** The term “zone” means a “foreign-trade zone” as provided in this chapter.
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Source location: Title 19, Chapter 1A, § 81a; chapter-1a-foreign-trade-zones.md
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When used in this chapter—
**(a)** The term “Secretary” means the Secretary of Commerce;
**(b)** The term “Board” means the Board which is established to carry out the provisions of this chapter. The Board shall consist of the Secretary of Commerce, who shall be chairman and executive officer of the Board, and the Secretary of the Treasury;
**(c)** The term “State” includes any State, the District of Columbia, and Puerto Rico;
**(d)** The term “corporation” means a public corporation and a private corporation, as defined in this chapter;
**(e)** The term “public corporation” means a State, political subdivision thereof, a municipality, a public agency of a State, political subdivision thereof, or municipality, or a corporate municipal instrumentality of one or more States;
**(f)** The term “private corporation” means any corporation (other than a public corporation) which is organized for the purpose of establishing, operating, and maintaining a foreign-trade zone and which is chartered under special Act enacted after June 18, 1934, of the State or States within which it is to operate such zone;
**(g)** The term “applicant” means a corporation applying for the right to establish, operate, and maintain a foreign-trade zone;
**(h)** The term “grantee” means a corporation to which the privilege of establishing, operating, and maintaining a foreign-trade zone has been granted;
**(i)** The term “zone” means a “foreign-trade zone” as provided in this chapter.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Rate of tax**
(1) **General** — There is hereby imposed on all distilled spirits produced in or imported into the United States a tax at the rate of $13.50 on each proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon.
(2) **Products containing distilled spirits** — All products of distillation, by whatever name known, which contain distilled spirits, on which the tax imposed by law has not been paid, and any alcoholic ingredient added to such products, shall be considered and taxed as distilled spirits.
(3) **Wines containing more than 24 percent alcohol by volume** — Wines containing more than 24 percent of alcohol by volume shall be taxed as distilled spirits.
(4) **Distilled spirits withdrawn free of tax** — Any person who removes, sells, transports, or uses distilled spirits, withdrawn free of tax under section 5214(a) or section 7510, in violation of laws or regulations now or hereafter in force pertaining thereto, and all such distilled spirits shall be subject to all provisions of law relating to distilled spirits subject to tax, including those requiring payment of the tax thereon; and the person so removing, selling, transporting, or using the distilled spirits shall be required to pay such tax.
(5) **Denatured distilled spirits or articles** — Any person who produces, withdraws, sells, transports, or uses denatured distilled spirits or articles in violation of laws or regulations now or hereafter in force pertaining thereto, and all such denatured distilled spirits or articles shall be subject to all provisions of law pertaining to distilled spirits that are not denatured, including those requiring the payment of tax thereon; and the person so producing, withdrawing, selling, transporting, or using the dena
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Federal law — U.S. Code and appendices · legal_authorities
**(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; 11 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 deliv
Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 1484
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Federal law — U.S. Code and appendices · legal_authorities
In this chapter:
(1) **Automated Commercial Environment** — The term “Automated Commercial Environment” means the Automated Commercial Environment computer system authorized under [section 58c(f)(4) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section58c/f/4&num=0&edition=prelim).
(2) **Commercial operations of U.S. Customs and Border Protection** — The term “commercial operations of U.S. Customs and Border Protection” includes—
(A) administering any customs revenue function (as defined in [section 215 of title 6](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title6-section215&num=0&edition=prelim));
(B) coordinating efforts of the Department of Homeland Security with respect to trade facilitation and trade enforcement;
(C) coordinating with the Director of U.S. Immigration and Customs Enforcement with respect to—
(i) investigations relating to trade enforcement; and
(ii) the development and implementation of the joint strategic plan required by [section 4314 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section4314&num=0&edition=prelim);
(D) coordinating, on behalf of the Department of Homeland Security, efforts among Federal agencies to facilitate legitimate trade and to enforce the customs and trade laws of the United States, including representing the Department of Homeland Security in interagency fora addressing such efforts;
(E) coordinating with customs authorities of foreign countries to facilitate legitimate international trade and enforce the customs and trade laws of the United States and the customs and trade laws of foreign countries;
(F) collecting, assessing, and disseminating information as appropriate and in accordance with any law r
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Definitions** In this section:
(1) **Aquaculture** — The term “aquaculture” means the farming of aquatic organisms, including fish, molluscs, crustaceans, other aquatic invertebrates, and aquatic plants from seed stock such as eggs, fry, fingerlings, or larvae, by intervention in the rearing or growth processes to enhance production such as regular stocking, feeding, or protection from predators.
(2) **Customs Valuation Agreement** — The term “Customs Valuation Agreement” means the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 referred to in [section 3511(d)(8) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section3511/d/8&num=0&edition=prelim).
(3) **Fungible good or fungible material** — The term “fungible good” or “fungible material” means a good or material, as the case may be, that is interchangeable with another good or material for commercial purposes and the properties of which are essentially identical to such other good or material.
(4) **Good wholly obtained or produced entirely in the territory of one or more USMCA countries** — The term “good wholly obtained or produced entirely in the territory of one or more USMCA countries” means any of the following:
(A) A mineral good or other naturally occurring substance extracted or taken from the territory of one or more USMCA countries.
(B) A plant, plant good, vegetable, or fungus grown, cultivated, harvested, picked, or gathered in the territory of one or more USMCA countries.
(C) A live animal born and raised in the territory of one or more USMCA countries.
(D) A good obtained in the territory of one or more USMCA countries from a live animal.
(E) An animal obtained by hunting, trapping, fishing, gather
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Schedule of fees** In addition to any other fee authorized by law, the Secretary of the Treasury shall charge and collect the following fees (subject to adjustment under subsection (l)) for the provision of customs services in connection with the following:
(1) For the arrival of a commercial vessel of 100 net tons or more, $397.
(2) For the arrival of a commercial truck, $5.
(3) For the arrival of each railroad car carrying passengers or commercial freight, $7.50.
(4) For all arrivals made during a calendar year by a private vessel or private aircraft, $25.
(5)
(A) Subject to subparagraph (B), for the arrival of each passenger aboard a commercial vessel or commercial aircraft from a place outside the United States (other than a place referred to in subsection (b)(1)(A)(i) of this section), $5.
(B) For the arrival of each passenger aboard a commercial vessel from a place referred to in subsection (b)(1)(A)(i) of this section, $1.75.
(6) For each item of dutiable mail for which a document is prepared by a customs officer (other than an item subject to a fee under subsection (b)(9)(D)), $5.
(7) For each customs broker permit held by an individual, partnership, association, or corporate customs broker, $125 per year.
(8) For the arrival of a barge or other bulk carrier from Canada or Mexico, $100.
(9)
(A) For the processing of merchandise that is formally entered or released during any fiscal year, a fee in an amount equal to 0.21 11 See Rates for Merchandise Processing Fees notes below. percent ad valorem, unless adjusted under subparagraph (B).
(B)
(i) The Secretary of the Treasury may adjust the ad valorem rate specified in subparagraph (A) to an ad valorem rate (but not to a rate of more than 0.21 1 percent nor less than 0.15 percent) an
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Cigars** On cigars, manufactured in or imported into the United States, there shall be imposed the following taxes:
(1) **Small cigars** — On cigars, weighing not more than 3 pounds per thousand, $50.33 per thousand;
(2) **Large cigars** — On cigars weighing more than 3 pounds per thousand, a tax equal to 52.75 percent of the price for which sold but not more than 40.26 cents per cigar.
Cigars not exempt from tax under this chapter which are removed but not intended for sale shall be taxed at the same rate as similar cigars removed for sale.
**(b) Cigarettes** On cigarettes, manufactured in or imported into the United States, there shall be imposed the following taxes:
(1) **Small cigarettes** — On cigarettes, weighing not more than 3 pounds per thousand, $50.33 per thousand;
(2) **Large cigarettes** — On cigarettes, weighing more than 3 pounds per thousand, $105.69 per thousand; except that, if more than 6½ inches in length, they shall be taxable at the rate prescribed for cigarettes weighing not more than 3 pounds per thousand, counting each 2¾ inches, or fraction thereof, of the length of each as one cigarette.
**(c) Cigarette papers** On cigarette papers, manufactured in or imported into the United States, there shall be imposed a tax of 3.15 cents for each 50 papers or fractional part thereof; except that, if cigarette papers measure more than 6½ inches in length, they shall be taxable at the rate prescribed, counting each 2¾ inches, or fraction thereof, of the length of each as one cigarette paper.
**(d) Cigarette tubes** On cigarette tubes, manufactured in or imported into the United States, there shall be imposed a tax of 6.30 cents for each 50 tubes or fractional part thereof, except that if cigarette tubes measure more than 6½ inches in length, th
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Retention of Customs revenue functions by Secretary of the Treasury**
(1) **Retention of authority** — Notwithstanding section 203(a)(1) 11 So in original. Probably should be section “203(1)”. of this title, authority related to Customs revenue functions that was vested in the Secretary of the Treasury by law before the effective date of this chapter under those provisions of law set forth in paragraph (2) shall not be transferred to the Secretary by reason of this chapter, and on and after the effective date of this chapter, the Secretary of the Treasury may delegate any such authority to the Secretary at the discretion of the Secretary of the Treasury. The Secretary of the Treasury shall consult with the Secretary regarding the exercise of any such authority not delegated to the Secretary.
(2) **Statutes** — The provisions of law referred to in paragraph (1) are the following: the Tariff Act of 1930 [[19 U.S.C. 1202](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1202&num=0&edition=prelim) et seq.]; section 249 of the Revised Statutes of the United States ([19 U.S.C. 3](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section3&num=0&edition=prelim)); section 2 of the Act of March 4, 1923 ([19 U.S.C. 6](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section6&num=0&edition=prelim)); section 13031 of the Consolidated Omnibus Budget Reconciliation Act of 1985 ([19 U.S.C. 58c](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section58c&num=0&edition=prelim)); section 251 of the Revised Statutes of the United States ([19 U.S.C. 66](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section66&num=0&edition=prelim)); section 1 of the Act of June 26, 1930 ([19 U
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Federal law — U.S. Code and appendices · legal_authorities
Page 32
TITLE 19—CUSTOMS DUTIES
§ 70
that Department, with respect to inspection at regular
inspection locations at ports of entry of persons, and
documents of persons, entering or leaving United
States, were to have been transferred to Secretary of
the Treasury by 1973 Reorg. Plan No. 2, § 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 re-
pealed section 2 of 1973 Reorg. Plan No. 2, eff. July 1,
1973.
§ 70. Obstruction of revenue officers by masters
of vessels
If the master of any vessel shall obstruct or
hinder, or shall intentionally cause any obstruc-
tion or hindrance to any officer in lawfully
going on board such vessel, for the purpose of
carrying into effect any of the revenue or navi-
gation laws of the United States, he shall for
every such offense be liable to a penalty of not
more than $2,000 nor less than $500.
(R.S. § 3068; Aug. 5, 1935, ch. 438, title III, § 307, 49
Stat. 528.)
Editorial Notes
CODIFICATION
R.S. § 3068 derived from act Mar. 2, 1799, ch. 22, § 71, 1
Stat. 678.
AMENDMENTS
1935—Act Aug. 5, 1935, inserted reference to naviga-
tion laws, and increased penalty from $500 and $50 to
$2,000 and $500, respectively.
CHAPTER 1A—FOREIGN TRADE ZONES
Sec.
81a.
Definitions.
81b.
Establishment of zones.
81c.
Exemption from customs laws of merchandise
brought into foreign trade zone.
81d.
Customs officers and guards.
81e.
Vessels entering or leaving zone; coastwise
trade.
81f.
Application for establishment and expansion
of zone.
81g.
Granting of application.
81h.
Rules and regulations.
81i.
Cooperation of Board with other agencies.
81j.
Cooperation of other agencies wit
Source: Supplied 2024 U.S. Code historical extraction · 19 U.S.C. § 81a
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