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19 U.S.C. § 4319 — Report on oversight of revenue protection

Federal law — U.S. Code and appendices · legal_authorities

19 U.S.C. § 4319 — Report on oversight of revenue protection

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Stable record: federal_law:legal_authorities:usc2024-3945989178b0aa1c1c516297
Source file: Laws/federal/codes/united-states-code-2024/title-19/section-4319-report-on-oversight-of-revenue-protection--e1ae212b94.md
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Source location: USCODE-2024-title19-chap28-subchapI-sec4319.pdf

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Page 1098 TITLE 19—CUSTOMS DUTIES § 4318 (6) any planned changes in the number, scope, functions, or any other aspect of the Centers of Excellence and Expertise developed and implemented under subsection (a). (Pub. L. 114–125, title I, § 110, Feb. 24, 2016, 130 Stat. 138.) § 4318. Commercial risk assessment targeting and trade alerts (a) Commercial risk assessment targeting In carrying out its duties under section 211(g)(4) of title 6, the National Targeting Cen- ter, in coordination with the Office of Trade es- tablished under section 2084 of this title, as ap- propriate, shall— (1) establish targeted risk assessment meth- odologies and standards— (A) for evaluating the risk that cargo des- tined for the United States may violate the customs and trade laws of the United States, particularly those laws applicable to mer- chandise subject to the priority trade issues described in section 4322 of this title; and (B) for issuing, as appropriate, Trade Alerts described in subsection (b); (2) to the extent practicable and otherwise authorized by law, use, to administer the methodologies and standards established under paragraph (1)— (A) publicly available information; (B) information available from the Auto- mated Commercial System, the Automated Commercial Environment, the Automated Targeting System, the Automated Export System, the International Trade Data Sys- tem established under section 1411(d) of this title, the TECS (formerly known as the ‘‘Treasury Enforcement Communications System’’), the case management system of U.S. Immigration and Customs Enforce- ment, and any successor systems; and (C) information made available to the Na- tional Targeting Center, including informa- tion provided by private sector entities; (3) provide for the receipt and transmission to the appropriate U.S. Customs and Border Protection offices of allegations from inter- ested parties in the private sector of viola- tions of customs and trade laws of the United States with respect to merchandise relating to the priority trade issues described in section 4322 of this title; and (4) notify, on a timely basis, each interested party in the private sector that has submitted an allegation of any violation of the customs and trade laws of the United States of any civil or criminal actions taken by U.S. Cus- toms and Border Protection or any other Fed- eral agency resulting from the allegation. (b) Trade Alerts (1) Issuance In carrying out its duties under section 211(g)(4) of title 6 and based upon the applica- tion of the targeted risk assessment meth- odologies and standards established under sub- section (a), the Executive Director of the Na- tional Targeting Center may issue Trade Alerts to directors of United States ports of entry directing further inspection, or physical examination or testing, of specific merchan- dise to ensure compliance with all applicable customs and trade laws of the United States and regulations administered by U.S. Customs and Border Protection. (2) Determinations not to implement Trade Alerts The director of a United States port of entry may determine not to conduct further inspec- tions, or physical examination or testing, pur- suant to a Trade Alert issued under paragraph (1) if the director— (A) finds that such a determination is jus- tified by port security interests; and (B) not later than 48 hours after making the determination, notifies the Assistant Commissioner of the Office of Field Oper- ations of U.S. Customs and Border Protec- tion of the determination and the reasons for the determination. (3) Summary of determinations not to imple- ment The Assistant Commissioner of the Office of Field Operations of U.S. Customs and Border Protection shall— (A) compile an annual summary of all de- terminations by directors of United States ports of entry under paragraph (2) and the reasons for those determinations; (B) conduct an evaluation of the utiliza- tion of Trade Alerts issued under paragraph (1); and (C) not later than December 31 of each cal- endar year, submit the summary to the ap- propriate congressional committees. (4) Inspection defined In this subsection, the term ‘‘inspection’’ means the comprehensive evaluation process used by U.S. Customs and Border Protection, other than physical examination or testing, to permit the entry of merchandise into the United States, or the clearance of merchandise for transportation in bond through the United States, for purposes of— (A) assessing duties; (B) identifying restricted or prohibited items; and (C) ensuring compliance with all applica- ble customs and trade laws of the United States and regulations administered by U.S. Customs and Border Protection. (Pub. L. 114–125, title I, § 111, Feb. 24, 2016, 130 Stat. 139.) Editorial Notes CODIFICATION Section is comprised of section 111 of Pub. L. 114–125. Subsec. (c) of section 111 of Pub. L. 114–125 amended section 1415 of this title. § 4319. Report on oversight of revenue protection and enforcement measures (a) In general Not later than June 30, 2016, and not later than March 31 of each second year thereafter, the In- spector General of the Department of the Treas- Page 1099 TITLE 19—CUSTOMS DUTIES § 4321 ury shall submit to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives a report assessing, with respect to the period covered by the report, as specified in subsection (b), the fol- lowing: (1) The effectiveness of the measures taken by U.S. Customs and Border Protection with respect to protection of revenue, including— (A) the collection of countervailing duties assessed under subtitle A of title VII of the Tariff Act of 1930 (19 U.S.C. 1671 et seq.) and antidumping duties assessed under subtitle B of title VII of the Tariff Act of 1930 (19 U.S.C. 1673 et seq.); (B) the assessment, collection, and mitiga- tion of commercial fines and penalties; (C) the use of bonds, including continuous and single transaction bonds, to secure that revenue; and (D) the adequacy of the policies of U.S. Customs and Border Protection with respect to the monitoring and tracking of merchan- dise transported in bond and collecting du- ties, as appropriate. (2) The effectiveness of actions taken by U.S. Customs and Border Protection to measure ac- countability and performance with respect to protection of revenue. (3) The number and outcome of investiga- tions instituted by U.S. Customs and Border Protection with respect to the underpayment of duties. (4) The effectiveness of training with respect to the collection of duties provided for per- sonnel of U.S. Customs and Border Protection. (b) Period covered by report Each report required by subsection (a) shall cover the period of 2 fiscal years ending on Sep- tember 30 of the calendar year preceding the submission of the report. (Pub. L. 114–125, title I, § 112, Feb. 24, 2016, 130 Stat. 140.) Editorial Notes REFERENCES IN TEXT The Tariff Act of 1930, referred to in subsec. (a)(1)(A), is act June 17, 1930, ch. 497, 46 Stat. 590. Subtitles A and B of title VII of the Act are classified generally to parts I (§ 1671 et seq.) and II (§ 1673 et seq.), respectively, of subtitle IV of chapter 4 of this title. For complete clas- sification of this Act to the Code, see section 1654 of this title and Tables. § 4320. Importer of record program (a) Establishment Not later than the date that is 180 days after February 24, 2016, the Secretary of Homeland Se- curity shall establish an importer of record pro- gram to assign and maintain importer of record numbers. (b) Requirements The Secretary shall ensure that, as part of the importer of record program, U.S. Customs and Border Protection— (1) develops criteria that importers must meet in order to obtain an importer of record number, including— (A) criteria to ensure sufficient informa- tion is collected to allow U.S. Customs and Border Protection to verify the existence of the importer requesting the importer of record number; (B) criteria to ensure sufficient informa- tion is collected to allow U.S. Customs and Border Protection to identify linkages or other affiliations between importers that are requesting or have been assigned importer of record numbers; and (C) criteria to ensure sufficient informa- tion is collected to allow U.S. Customs and Border Protection to identify changes in ad- dress and corporate structure of importers; (2) provides a process by which importers are assigned importer of record numbers; (3) maintains a centralized database of im- porter of record numbers, including a history of importer of record numbers associated with each importer, and the information described in subparagraphs (A), (B), and (C) of paragraph (1); (4) evaluates and maintains the accuracy of the database if such information changes; and (5) takes measures to ensure that duplicate importer of record numbers are not issued. (c) Report Not later than one year after February 24, 2016, the Secretary shall submit to the Com- mittee on Finance of the Senate and the Com- mittee on Ways and Means of the House of Rep- resentatives a report on the importer of record program established under subsection (a). (d) Number defined In this section, the term ‘‘number’’, with re- spect to an importer of record, means a filing identification number described in section 24.5 of title 19, Code of Federal Regulations (or any corresponding similar regulation) that fully sup- ports the requirements of subsection (b) with re- spect to the collection and maintenance of infor- mation. (Pub. L. 114–125, title I, § 114, Feb. 24, 2016, 130 Stat. 142.) § 4321. Establishment of importer risk assess- ment program (a) In general Not later than the date that is 180 days after February 24, 2016, the Commissioner shall estab- lish a program that directs U.S. Customs and Border Protection to adjust bond amounts for importers, including new importers and non- resident importers, based on risk assessments of such importers conducted by U.S. Customs and Border Protection, in order to protect the rev- enue of the Federal Government. (b) Requirements The Commissioner shall ensure that, as part of the program established under subsection (a), U.S. Customs and Border Protection— (1) develops risk assessment guidelines for importers, including new importers and non- resident importers, to determine if and to what extent— (A) to adjust bond amounts of imported products of such importers; and

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Federal law — U.S. Code and appendices · legal_authorities

19 U.S.C. § 1671 — Countervailing duties imposed

**(a) General rule** If— (1) the administering authority determines that the government of a country or any public entity within the territory of a country is providing, directly or indirectly, a countervailable subsidy with respect to the manufacture, production, or export of a class or kind of merchandise imported, or sold (or likely to be sold) for importation, into the United States, and (2) in the case of merchandise imported from a Subsidies Agreement country, the Commission determines that— (A) an industry in the United States— (i) is materially injured, or (ii) is threatened with material injury, or (B) the establishment of an industry in the United States is materially retarded, by reason of imports of that merchandise or by reason of sales (or the likelihood of sales) of that merchandise for importation, then there shall be imposed upon such merchandise a countervailing duty, in addition to any other duty imposed, equal to the amount of the net countervailable subsidy. For purposes of this subsection and [section 1671d(b)(1) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1671d/b/1&num=0&edition=prelim), a reference to the sale of merchandise includes the entering into of any leasing arrangement regarding the merchandise that is equivalent to the sale of the merchandise. **(b) Subsidies Agreement country** For purposes of this subtitle, the term “Subsidies Agreement country” means— (1) a WTO member country, (2) a country which the President has determined has assumed obligations with respect to the United States which are substantially equivalent to the obligations under the Subsidies Agreement, or (3) a country with respect to which the President determines that— (A) there is an agreement i

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Federal law — U.S. Code and appendices · legal_authorities

19 U.S.C. § 1671 — Countervailing duties imposed

Page 329 TITLE 19—CUSTOMS DUTIES § 1671 1 So in original. Probably should be section ‘‘1677–1(a)’’. 2 So in original. Probably should be section ‘‘1677–1(c)’’. SUBTITLE IV—COUNTERVAILING AND ANTIDUMPING DUTIES PART I—IMPOSITION OF COUNTERVAILING DUTIES Editorial Notes CODIFICATION The designations ‘‘SUBTITLE IV’’ and ‘‘PART I’’ were in the original ‘‘TITLE VII’’ and ‘‘Subtitle A’’ respec- tively, and were editorially changed in order to con- form the numbering format of this subtitle to the us- ages employed in the codification of the remainder of the Tariff Act of 1930 as originally enacted. § 1671. Countervailing duties imposed (a) General rule If— (1) the administering authority determines that the government of a country or any pub- lic entity within the territory of a country is providing, directly or indirectly, a countervailable subsidy with respect to the manufacture, production, or export of a class or kind of merchandise imported, or sold (or likely to be sold) for importation, into the United States, and (2) in the case of merchandise imported from a Subsidies Agreement country, the Commis- sion determines that— (A) an industry in the United States— (i) is materially injured, or (ii) is threatened with material injury, or (B) the establishment of an industry in the United States is materially retarded, by reason of imports of that merchandise or by reason of sales (or the likelihood of sales) of that merchandise for importation, then there shall be imposed upon such merchan- dise a countervailing duty, in addition to any other duty imposed, equal to the amount of the net countervailable subsidy. For purposes of this subsection and section 1671d(b)(1) of this title, a reference to the sale of merchandise includes the entering i

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Federal law — U.S. Code and appendices · legal_authorities

19 U.S.C. § 1673 — Antidumping duties imposed

If— (1) the administering authority determines that a class or kind of foreign merchandise is being, or is likely to be, sold in the United States at less than its fair value, and (2) the Commission determines that— (A) an industry in the United States— (i) is materially injured, or (ii) is threatened with material injury, or (B) the establishment of an industry in the United States is materially retarded, by reason of imports of that merchandise or by reason of sales (or the likelihood of sales) of that merchandise for importation, then there shall be imposed upon such merchandise an antidumping duty, in addition to any other duty imposed, in an amount equal to the amount by which the normal value exceeds the export price (or the constructed export price) for the merchandise. For purposes of this section and [section 1673d(b)(1) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1673d/b/1&num=0&edition=prelim), a reference to the sale of foreign merchandise includes the entering into of any leasing arrangement regarding the merchandise that is equivalent to the sale of the merchandise.

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Federal law — U.S. Code and appendices · legal_authorities

19 U.S.C. § 1673 — Antidumping duties imposed

Page 350 TITLE 19—CUSTOMS DUTIES § 1673 (3) pay, or agree to pay on demand, to the customs officer the amount of countervailing duty imposed under this part on that mer- chandise. (June 17, 1930, ch. 497, title VII, § 709, as added Pub. L. 98–573, title VI, § 608, Oct. 30, 1984, 98 Stat. 3029.) Editorial Notes Statutory Notes and Related Subsidiaries EFFECTIVE DATE Section effective Oct. 30, 1984, see section 626(a) of Pub. L. 98–573, set out as an Effective Date of 1984 Amendment note under section 1671 of this title. PART II—IMPOSITION OF ANTIDUMPING DUTIES Editorial Notes CODIFICATION The designation ‘‘PART II’’ was in the original ‘‘Sub- title B’’ and was editorially changed in order to con- form the numbering format of this subtitle to the us- ages employed in the codification of the remainder of the Tariff Act of 1930 as originally enacted. § 1673. Antidumping duties imposed If— (1) the administering authority determines that a class or kind of foreign merchandise is being, or is likely to be, sold in the United States at less than its fair value, and (2) the Commission determines that— (A) an industry in the United States— (i) is materially injured, or (ii) is threatened with material injury, or (B) the establishment of an industry in the United States is materially retarded, by reason of imports of that merchandise or by reason of sales (or the likelihood of sales) of that merchandise for importation, then there shall be imposed upon such merchan- dise an antidumping duty, in addition to any other duty imposed, in an amount equal to the amount by which the normal value exceeds the export price (or the constructed export price) for the merchandise. For purposes of this section and section 1673d(b)(1) of this title, a reference to the

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Federal law — U.S. Code and appendices · legal_authorities

19 U.S.C. § 4319 — Commercial risk assessment targeting and trade alerts

**(a) Commercial risk assessment targeting** In carrying out its duties under [section 211(g)(4) of title 6](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title6-section211/g/4&num=0&edition=prelim), the National Targeting Center, in coordination with the Office of Trade established under [section 2084 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section2084&num=0&edition=prelim), as appropriate, shall— (1) establish targeted risk assessment methodologies and standards— (A) for evaluating the risk that cargo destined for the United States may violate the customs and trade laws of the United States, particularly those laws applicable to merchandise subject to the priority trade issues described in [section 4322 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section4322&num=0&edition=prelim); and (B) for issuing, as appropriate, Trade Alerts described in subsection (b); (2) to the extent practicable and otherwise authorized by law, use, to administer the methodologies and standards established under paragraph (1)— (A) publicly available information; (B) information available from the Automated Commercial System, the Automated Commercial Environment, the Automated Targeting System, the Automated Export System, the International Trade Data System established under [section 1411(d) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1411/d&num=0&edition=prelim), the TECS (formerly known as the “Treasury Enforcement Communications System”), the case management system of U.S. Immigration and Customs Enforcement, and any successor systems; and (C) information made available to the National Targeting Center, including information prov

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