19 U.S.C. § 1484 — Entry of merchandise

Page 179 TITLE 19—CUSTOMS DUTIES § 1484 (b) Shipments not purchased and not shipped by manufacturer If the merchandise is shipped to a person in the United States by a person other than the manufacturer, otherwise than by purchase, such person shall state on the invoice the time when, the place where, the person from whom such merchandise was purchased, and the price paid therefor in the currency of the purchase, stating whether gold, silver, or paper. (c) Importer provision of information Any information required to be set forth on an invoice may alternatively be provided by any of the parties qualifying as an ‘‘importer of record’’ under section 1484(a)(2)(B) of this title by such means, in such form or manner, and within such time as the Secretary shall by regu- lation prescribe. (d) Exceptions by regulations The Secretary of the Treasury may by regula- tions provide for such exceptions from the re- quirements of this section as he deems advisable and may allow for the submission or electronic transmission of partial invoices, electronic equivalents of invoices, bills, or other docu- ments or parts thereof, required under this sec- tion. (June 17, 1930, ch. 497, title IV, § 481, 46 Stat. 719; Pub. L. 103–182, title VI, § 636, Dec. 8, 1993, 107 Stat. 2200.) Editorial Notes PRIOR PROVISIONS Provisions similar to those in this section were con- tained in act Sept. 21, 1922, ch. 356, title IV, § 481, 42 Stat. 958. That section was superseded by section 481 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act. Provisions as to the weights or measures, and cur- rency, in which invoices should be made out and the contents of invoices, with additional provisions as to invoices of merchandise intended for immediate trans- portation without appraisement, and a provision as to the signing of the invoice, were contained in R.S. § 2837 and act Oct. 3, 1913, ch. 16, § III, C, 38 Stat. 181 (super- seding Customs Administrative Act of June 10, 1890, ch. 407, § 2, 26 Stat. 131, as amended by Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 91), which were superseded by act Sept. 21, 1922, ch. 356, title IV, § 481, 42 Stat. 958, and repealed by sections 642 and 643 there- of. R.S. §§ 2838, 2853 (as amended by Act June 10, 1880, ch. 190) and 2860, contained provisions concerning invoices and their contents, prior to repeal by Customs Admin- istrative Act of June 10, 1890, ch. 407, § 29, 26 Stat. 141. Act May 27, 1921, ch. 14, § 401, 42 Stat. 16, required in- voices to contain, in addition to statements then re- quired by law, such other statements as the Secretary of the Treasury should prescribe, and a statement as to the currency in which made out, and section 402 of that Act required the owner, importer, etc., to set forth on the invoice or statement in form of an invoice, and in the entry, in addition to statements then required by law such statements, under oath if required, as the Sec- retary might prescribe. These provisions were omitted from the Code as superseded by this section, and sec- tion 1485(a) of this title. Provisions on the subject matter of subdivision (c) of this section were contained in act Oct. 3, 1913, ch. 16, § III, W, 38 Stat. 190, which was superseded by act Sept. 21, 1922, ch. 356, title IV, § 481, 42 Stat. 958, and repealed by section 643 thereof. AMENDMENTS 1993—Subsec. (a). Pub. L. 103–182, § 636(1)(A), amended introductory provisions generally. Prior to amend- ment, introductory provisions read as follows: ‘‘All in- voices of merchandise to be imported into the United States shall set forth—’’. Subsec. (a)(3). Pub. L. 103–182, § 636(1)(B), amended par. (3) generally. Prior to amendment, par. (3) read as follows: ‘‘A detailed description of the merchandise, in- cluding the name by which each item is known, the grade or quality, and the marks, numbers, or symbols under which sold by the seller or manufacturer to the trade in the country of exportation, together with the marks and numbers of the packages in which the mer- chandise is packed;’’. Subsec. (a)(10). Pub. L. 103–182, § 636(1)(C), amended par. (10) generally. Prior to amendment, par. (10) read as follows: ‘‘Any other facts deemed necessary to a proper appraisement, examination, and classification of the merchandise that the Secretary of the Treasury may require.’’ Subsec. (c). Pub. L. 103–182, § 636(2), amended subsec. (c) generally. Prior to amendment, subsec. (c) read as follows: ‘‘When the merchandise has been purchased in different consular districts for shipment to the United States and is assembled for shipment and embraced in a single invoice which is produced for certification under the provisions of paragraph (2) of subdivision (a) of section 1482 of this title, the invoice shall have at- tached thereto the original bills or invoices received by the shipper, or extracts therefrom, showing the actual prices paid or to be paid for such merchandise. The con- sular officer to whom the invoice is so produced for cer- tification may require that any such original bill or in- voice be certified by the consular officer for the district in which the merchandise was purchased.’’ Subsec. (d). Pub. L. 103–182, § 636(3), inserted before pe- riod at end ‘‘and may allow for the submission or elec- tronic transmission of partial invoices, electronic equivalents of invoices, bills, or other documents or parts thereof, required under this section’’. § 1482. Repealed. Pub. L. 103–182, title VI, § 690(b)(8), Dec. 8, 1993, 107 Stat. 2223 Section, acts June 17, 1930, ch. 497, title IV, § 482, 46 Stat. 720; Proc. No. 2695, July 4, 1946, 11 F.R. 7517, 60 Stat. 1352; Oct. 25, 1951, ch. 562, § 4(4), 65 Stat. 640; Aug. 8, 1953, ch. 397, § 16(a), 67 Stat. 517; June 2, 1970, Pub. L. 91–271, title III, § 301(h), 84 Stat. 288, set forth require- ments for certified invoices including time of certifi- cation, declarations, number and destination of copies, and certification by other than an American consulate in remote areas. § 1483. Repealed. Pub. L. 97–446, title II, § 201(c), Jan. 12, 1983, 96 Stat. 2349 Section, acts June 17, 1930, ch. 497, title IV, § 483, 46 Stat. 721; Oct. 3, 1978, Pub. L. 95–410, title II, § 207, 92 Stat. 901, provided that for specified purposes the con- signee of merchandise be deemed the owner. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF REPEAL Repeal effective with respect to merchandise entered on and after 30th day after Jan. 12, 1983, see section 201(g) of Pub. L. 97–446, set out as an Effective Date of 1983 Amendment note under section 1484 of this title. § 1484. Entry of merchandise (a) Requirement and time (1) Except as provided in sections 1490, 1498, 1552, and 1553 of this title, one of the parties qualifying as ‘‘importer of record’’ under para- graph (2)(B), either in person or by an agent au- Page 180 TITLE 19—CUSTOMS DUTIES § 1484 1 So in original. The word ‘‘and’’ probably should appear at end. thorized 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 in- formation as is necessary to enable the Bureau of Customs and Border Protection to deter- mine whether the merchandise may be re- leased from custody of the Bureau of Customs and Border Protection; 1 (B) complete the entry, or substitute 1 or more reconfigured entries on an import activ- ity summary statement, by filing with the Customs Service the declared value, classifica- tion and rate of duty applicable to the mer- chandise, 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 merchan- dise, (ii) collect accurate statistics with respect to the merchandise, and (iii) determine whether any other applica- ble requirement of law (other than a require- ment relating to release from customs cus- tody) is met. (2)(A) The documentation or information re- quired under paragraph (1) with respect to any imported merchandise shall be filed or trans- mitted in such manner and within such time pe- riods as the Secretary shall by regulation pre- scribe. Such regulations shall provide for the fil- ing of import activity summary statements, and permit the filing of reconfigured entries, cov- ering merchandise released under a special de- livery permit pursuant to section 1448(b) of this title and entries or warehouse withdrawals made during a calendar month, within such time pe- riod as is prescribed in regulations but not to exceed the 20th day following such calendar month. Entries filed under paragraph (1)(A) shall not be liquidated if covered by an import activity summary statement, but instead each reconfigured entry in the import activity sum- mary statement shall be subject to liquidation or reliquidation pursuant to section 1500, 1501, or 1504 of this title. (B) When an entry of merchandise is made under this section, the required documentation or information shall be filed or electronically transmitted either by the owner or purchaser of the merchandise or, when appropriately des- ignated by the owner, purchaser, or consignee of the merchandise, a person holding a valid li- cense under section 1641 of this title. When a consignee declares on entry that he is the owner or purchaser of merchandise the Customs Serv- ice may, without liability, accept the declara- tion. For the purposes of this chapter, the im- porter of record must be one of the parties who is eligible to file the documentation or informa- tion required by this section. (C) The Secretary, in prescribing regulations to carry out this subsection, shall establish pro- cedures which insure the accuracy and timeli- ness of import statistics, particularly statistics relevant to the classification and valuation of imports. Corrections of errors in such statistical data shall be transmitted immediately to the Director of the Bureau of the Census, who shall make corrections in the statistics maintained by the Bureau. The Secretary shall also provide, to the maximum extent practicable, for the pro- tection of the revenue, the enforcement of laws governing the importation and exportation of merchandise, the facilitation of the commerce of the United States, and the equal treatment of all importers of record of imported merchandise. (b) Reconciliation (1) In general A party may elect to file a reconciliation with regard to such entry elements as are identified by the party pursuant to regulations prescribed by the Secretary. If the party so elects, the party shall declare that a reconcili- ation will be filed. The declaration shall be made in such manner as the Secretary shall prescribe and at the time the documentation or information required by subsection (a)(1)(B) or the import activity summary statement is filed with, or transmitted to, the Customs Service, or at such later time as the Customs Service may, in its discretion, permit. The reconciliation shall be filed by the importer of record at such time and in such manner as the Secretary prescribes but not later than 21 months after the date the importer declares his intent to file the reconciliation. In the case of reconciling issues relating to the as- sessment of antidumping and countervailing duties, the reconciliation shall be filed not later than 90 days after the date the Customs Service advises the importer that the period of review for antidumping or countervailing duty purposes has been completed. Before filing a reconciliation, an importer of record shall post bond or other security pursuant to such regulations as the Secretary may prescribe. (2) Regulations regarding AD/CV duties The Secretary shall prescribe, in consulta- tion with the Secretary of Commerce, such regulations as are necessary to adapt the rec- onciliation process for use in the collection of antidumping and countervailing duties. (c) Release of merchandise The Customs Service may permit the entry and release of merchandise from customs cus- tody in accordance with such regulations as the Secretary may prescribe. No officer of the Cus- toms Service shall be liable to any person with respect to the delivery of merchandise released from customs custody in accordance with such regulations. (d) Signing and contents (1) Entries shall be signed by the importer of record, or his agent, unless filed pursuant to an electronic data interchange system. If electroni- cally filed, each transmission of data shall be certified by an importer of record or his agent, one of whom shall be resident in the United States for purposes of receiving service of proc- ess, as being true and correct to the best of his knowledge and belief, and such transmission shall be binding in the same manner and to the Page 181 TITLE 19—CUSTOMS DUTIES § 1484 same extent as a signed document. The entry shall set forth such facts in regard to the impor- tation as the Secretary may require and shall be accompanied by such invoices, bills of lading, certificates, and documents, or their electroni- cally submitted equivalents, as are required by regulation. (2) The Secretary, in prescribing regulations governing the content of entry documentation, shall require that entry documentation contain such information as may be necessary to deter- mine whether the imported merchandise bears an infringing trademark in violation of section 1124 of title 15 or any other applicable law, in- cluding a trademark appearing on the goods or packaging. (e) Production of invoice The Secretary may provide by regulation for the production of an invoice, parts thereof, or the electronic equivalents thereof, in such man- ner and form, and under such terms and condi- tions, as the Secretary considers necessary. (f) Statistical enumeration The Secretary, the Secretary of Commerce, and the United States International Trade Com- mission shall establish from time to time for statistical purposes an enumeration of articles in such detail as in their judgment may be nec- essary, comprehending all merchandise im- ported into the United States and exported from the United States, and shall seek, in conjunc- tion with statistical programs for domestic pro- duction and programs for achieving inter- national harmonization of trade statistics, to establish the comparability thereof with such enumeration of articles. All import entries and export declarations shall include or have at- tached thereto an accurate statement speci- fying, in terms of such detailed enumeration, the kinds and quantities of all merchandise im- ported and exported and the value of the total quantity of each kind of article. (g) Statement of cost of production Under such regulations as the Secretary may prescribe, the Customs Service may require a verified statement from the manufacturer or producer showing the cost of producing the im- ported merchandise, if the Customs Service con- siders such verification necessary for the ap- praisement of such merchandise. (h) Admissibility of data electronically trans- mitted Any entry or other information transmitted by means of an authorized electronic data inter- change system shall be admissible in any and all administrative and judicial proceedings as evi- dence of such entry or information. (i) Special rule for foreign trade zone operations (1) In general Notwithstanding any other provision of law and except as provided in paragraph (3), all merchandise (including merchandise of dif- ferent classes, types, and categories), with- drawn from a foreign trade zone during any 7- day period, shall, at the option of the operator or user of the zone, be the subject of a single estimated entry or release filed on or before the first day of the 7-day period in which the merchandise is to be withdrawn from the zone. The estimated entry or release shall be treat- ed as a single entry and a single release of merchandise for purposes of section 58c(a)(9)(A) of this title and all fee exclusions and limitations of such section 58c of this title shall apply, including the maximum and min- imum fee amounts provided for under sub- section (b)(8)(A)(i) of such section. The entry summary for the estimated entry or release shall cover only the merchandise actually withdrawn from the foreign trade zone during the 7-day period. (2) Other requirements The Secretary of the Treasury may require that the operator or user of the zone— (A) use an electronic data interchange ap- proved by the Customs Service— (i) to file the entries described in para- graph (1); and (ii) to pay the applicable duties, fees, and taxes with respect to the entries; and (B) satisfy the Customs Service that ac- counting, transportation, and other controls over the merchandise are adequate to pro- tect the revenue and meet the requirements of other Federal agencies. (3) Exception The provisions of paragraph (1) shall not apply to merchandise the entry of which is prohibited by law or merchandise for which the filing of an entry summary is required be- fore the merchandise is released from customs custody. (4) Foreign trade zone; zone In this subsection, the terms ‘‘foreign trade zone’’ and ‘‘zone’’ mean a zone established pur- suant to the Act of June 18, 1934, commonly known as the Foreign Trade Zones Act (19 U.S.C. 81a et seq.). (j) Treatment of multiple entries of merchandise as single transaction In the case of merchandise that is purchased and invoiced as a single entity but— (1) is shipped in an unassembled or disassem- bled condition in separate shipments due to the size or nature of the merchandise, or (2) is shipped in separate shipments due to the inability of the carrier to include all of the merchandise in a single shipment (at the in- struction of the carrier), the Customs Service may, upon application by an importer in advance, treat such separate shipments for entry purposes as a single trans- action. (June 17, 1930, ch. 497, title IV, § 484, 46 Stat. 722; June 25, 1938, ch. 679, § 12, 52 Stat. 1083; Aug. 8, 1953, ch. 397, §§ 3(b), 16(b), (c), 67 Stat. 509, 517; Pub. L. 91–271, title III, § 301(i), June 2, 1970, 84 Stat. 288; Pub. L. 93–618, title VI, § 608(a), Jan. 3, 1975, 88 Stat. 2073; Pub. L. 95–106, § 4, Aug. 17, 1977, 91 Stat. 869; Pub. L. 95–410, title I, § 102(a), Oct. 3, 1978, 92 Stat. 888; Pub. L. 97–446, title II, § 201(d), Jan. 12, 1983, 96 Stat. 2349; Pub. L. 103–182, title VI, § 637(a), Dec. 8, 1993, 107 Stat. 2200; Pub. L. 104–153, § 12, July 2, 1996, 110 Stat. Page 182 TITLE 19—CUSTOMS DUTIES § 1484 1389; Pub. L. 104–295, §§ 18(b), 21(e)(6), Oct. 11, 1996, 110 Stat. 3524, 3531; Pub. L. 106–200, title IV, § 410(a), May 18, 2000, 114 Stat. 297; Pub. L. 106–476, title I, § 1460(a), Nov. 9, 2000, 114 Stat. 2171; Pub. L. 108–429, title II, § 2101, Dec. 3, 2004, 118 Stat. 2597; Pub. L. 109–280, title XIV, § 1635(a), Aug. 17, 2006, 120 Stat. 1170.) Editorial Notes REFERENCES IN TEXT The Foreign Trade Zones Act, referred to in subsec. (i)(4), is act June 18, 1934, ch. 590, 48 Stat. 998, which is classified generally to chapter 1A (§ 81a et seq.) of this title. For complete classification of this Act to the Code, see Tables. PRIOR PROVISIONS Provisions similar to those in this section were con- tained in act Sept. 21, 1922, ch. 356, title IV, § 484, 42 Stat. 960. That section was superseded by section 484 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act. Provisions requiring entry of goods, and prescribing the manner of making it, the documents to be pro- duced, etc., were contained in R.S. § 2785. Provision for entry when the particulars of the merchandise were un- known was made by R.S. § 2788. A special provision re- garding entry of distilled spirits and wines was con- tained in R.S. § 2794. All of these sections were repealed by act Sept. 21, 1922, ch. 356, title IV, § 642, 42 Stat. 989. Provisions relating to the production of certified in- voices were contained in act Oct. 3, 1913, ch. 16, § III, E, 38 Stat. 182, which reenacted the provisions of the Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 92, which amended Customs Administrative Act of June 10, 1890, ch. 407, § 4, 26 Stat. 131. Said section III, E, was repealed by act Sept. 21, 1922, ch. 356, title IV, § 643, 42 Stat. 989. Earlier provisions were contained in R.S. § 2860, and act June 22, 1874, ch. 391, §§ 9, 10, and 11, all repealed by act June 10, 1890, ch. 407, § 29, 26 Stat. 141. R.S. § 2842 required bond for the production of an in- voice duly certified by the oath of the owner or one of them, in the case of merchandise belonging to a resi- dent of the United States absent from the place of entry. R.S. § 2852, provided that when merchandise was admitted to entry on invoice, the collector should cer- tify the same, and no other evidence of value should be admitted on the part of the owner, except in corrobora- tion of the entry. R.S. § 2859, made special provision for entry of merchandise from countries where there was no United States consul, etc. These sections were all repealed by act Sept. 21, 1922, ch. 356, title IV, § 642, 42 Stat. 989. R.S. §§ 2847 and 2848 authorized the Secretary of the Treasury to admit to entry in certain cases merchan- dise subject to ad valorem duty, belonging to a person not residing in the United States, not accompanied with an invoice verified and authenticated as required by preceding section. They became inoperative by the repeal of R.S. §§ 2843, 2845, by the Customs Administra- tive Act of June 10, 1890, ch. 407, § 29, 26 Stat. 141, reen- acted by the Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 104, and the enactment of provisions for entry of goods without invoice by section 4 of said Customs Administrative Act amended by the Payne-Al- drich Tariff Act, and further amended by the Under- wood Tariff Act of Oct. 3, 1913, ch. 16, § III, E, and were repealed by act Sept. 21, 1922, ch. 356, title IV, § 642, 42 Stat. 989. R.S. § 2858, provided that the Secretary of the Treas- ury, whenever it had become impracticable for the per- son desiring to make entry of merchandise to produce any invoice thereof, might authorize the entry thereof, and remit forfeitures in such cases, as in other cases under the revenue laws. It was repealed by the Customs Administrative Act of June 10, 1890, ch. 407, § 29, 26 Stat. 141, reenacted by the Payne-Aldrich Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 104. A provision relating to statistical enumeration of merchandise, except that the ‘‘accurate statement’’ was to be a part of the declaration therein provided for, and a further provision making it the duty of the con- sular officer to whom the invoice should be produced to require the information to be given, were contained in act Oct. 3, 1913, ch. 16, § III, F, 38 Stat. 182, amending the Customs Administrative Act of June 10, 1890, ch. 407, § 5, 26 Stat. 132, as previously amended by Payne- Aldrich Tariff Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 95. Said section III, F, was repealed by act Sept. 21, 1922, ch. 356, title IV, § 643, 42 Stat. 989. Prior provisions on the subject of subsequent entry of part of merchandise and separate entry of packages contained in packages for delivery to others were con- tained in act May 1, 1876, ch. 89, § 1, 19 Stat. 49, which was repealed by act Sept. 21, 1922, ch. 356, title IV, § 643, 42 Stat. 989; and in act Oct. 3, 1913, ch. 16, § III, F, 38 Stat. 182, amending Customs Administrative Act of June 10, 1890, ch. 407, § 5, 26 Stat. 132, as previously amended by Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 95. Said section III, F, was repealed by act Sept. 21, 1922, ch. 356, title IV, § 643, 42 Stat. 989. AMENDMENTS 2006—Subsec. (a)(1)(A). Pub. L. 109–280, § 1635(a)(1), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: ‘‘make entry therefor by fil- ing with the Customs Service— ‘‘(i) such documentation or, pursuant to an elec- tronic data interchange system, such information as is necessary to enable the Customs Service to deter- mine whether the merchandise may be released from customs custody, and ‘‘(ii) notification whether an import activity sum- mary statement will be filed; and’’. Subsec. (a)(2)(A). Pub. L. 109–280, § 1635(a)(2), inserted ‘‘merchandise released under a special delivery permit pursuant to section 1448(b) of this title and’’ after ‘‘cov- ering’’ in second sentence. 2004—Subsec. (a)(1)(B). Pub. L. 108–429, § 2101(a)(1), in- serted ‘‘, or substitute 1 or more reconfigured entries on an import activity summary statement,’’ after ‘‘entry’’ in introductory provisions. Subsec. (a)(2)(A). Pub. L. 108–429, § 2101(a)(2), in second sentence, inserted ‘‘and permit the filing of reconfig- ured entries,’’ after ‘‘statements,’’ and, at end, inserted ‘‘Entries filed under paragraph (1)(A) shall not be liq- uidated if covered by an import activity summary statement, but instead each reconfigured entry in the import activity summary statement shall be subject to liquidation or reliquidation pursuant to section 1500, 1501, or 1504 of this title.’’ Subsec. (b)(1). Pub. L. 108–429, § 2101(b), substituted ‘‘21 months’’ for ‘‘15 months’’ in fourth sentence. 2000—Subsec. (i). Pub. L. 106–200 added subsec. (i). Subsec. (j). Pub. L. 106–476 added subsec. (j). 1996—Subsec. (a)(1). Pub. L. 104–295, § 21(e)(6), sub- stituted ‘‘and 1553’’ for ‘‘1553, and 1336(j)’’. Subsec. (b)(1). Pub. L. 104–295, § 18(b), substituted ‘‘A party may elect to file a reconciliation with regard to such entry elements as are identified by the party pur- suant to regulations prescribed by the Secretary. If the party so elects, the party shall declare that a reconcili- ation will be filed. The declaration shall be made in such manner as the Secretary shall prescribe and at the time the documentation or information required by subsection (a)(1)(B) of this section or the import activ- ity summary statement is filed with, or transmitted to, the Customs Service, or at such later time as the Cus- toms Service may, in its discretion, permit. The rec- onciliation shall be filed by the importer of record at such time and in such manner as the Secretary pre- scribes but not later than 15 months after the date the importer declares his intent to file the reconciliation. In the case of reconciling issues relating to the assess- ment of antidumping and countervailing duties, the reconciliation shall be filed not later than 90 days after Page 183 TITLE 19—CUSTOMS DUTIES § 1484 the date the Customs Service advises the importer that the period of review for antidumping or countervailing duty purposes has been completed.’’ for ‘‘A party that electronically transmits an entry summary or import activity summary statement may at the time of filing such summary or statement notify the Customs Serv- ice of his intention to file a reconciliation pursuant to such regulations as the Secretary may prescribe. Such reconciliation must be filed by the importer of record within such time period as is prescribed by regulation but no later than 15 months following the filing of the entry summary or import activity summary statement; except that the prescribed time period for reconcili- ation issues relating to the assessment of antidumping and countervailing duties shall require filing no later than 90 days after the Customs Service advises the im- porter that a period of review for antidumping or coun- tervailing duty purposes has been completed.’’ Subsec. (d). Pub. L. 104–153 designated existing provi- sions as par. (1) and added par. (2). 1993—Pub. L. 103–182 amended section generally, sub- stituting present provisions for provisions relating to entry of merchandise and providing specifically for re- quirement and time, production of certified invoice, production of bill of lading, signing and contents of entry, statistical enumeration, packages included, statement of cost of production, certification of owner by carrier, acceptance of duplicate bill of lading, and release of merchandise from customs custody. 1983—Subsec. (a)(1). Pub. L. 97–446, § 201(d)(1)(A), sub- stituted ‘‘one of the parties qualifying as ‘importer of record’ under paragraph (2)(C) of this subsection’’ for ‘‘the consignee of imported merchandise’’, and ‘‘author- ized by him’’ for ‘‘authorized by the consignee’’. Subsec. (a)(2)(C), (D). Pub. L. 97–446, § 201(d)(1)(B), (C), added subpar. (C), redesignated former subpar. (C) as (D), and in subpar. (D) as so redesignated substituted ‘‘importers of record’’ for ‘‘consignees’’ after ‘‘treat- ment of all’’. Subsec. (c). Pub. L. 97–446, § 201(d)(2), substituted ‘‘im- porter of record’’ for ‘‘consignee’’ before ‘‘shall produce’’. Subsec. (d). Pub. L. 97–446, § 201(d)(2), substituted ‘‘im- porter of record’’ for ‘‘consignee’’ after ‘‘signed by the’’. Subsec. (h). Pub. L. 97–446, § 201(d)(3), substituted pro- vision relating to authority of carrier of merchandise bringing it into the port to certify any person to re- ceive the merchandise if the carrier has actual knowl- edge of the accuracy of the certification, for provision that any person certified by the carrier bringing the merchandise to the port at which entry was to be made to be the owner or consignee of the merchandise, or an agent of such owner or consignee, might make entry thereof, either in person or by an authorized agent, in the manner and subject to the requirements prescribed in this section (or in regulations promulgated here- under) in the case of a consignee within the meaning of paragraph (1) of section 1483 of this title. Subsec. (i). Pub. L. 97–446, § 201(d)(3), substituted pro- vision authorizing appropriate customs officer to ac- cept a duplicate bill of lading, for provision that any person might, upon the production of a duplicate bill of lading signed or certified to be genuine by the carrier bringing the merchandise to the port at which entry was to be made, make entry for the merchandise in re- spect to which such bill of lading was issued, in the manner and subject to the requirements prescribed in this section (or in regulations promulgated hereunder) in the case of a consignee within the meaning of para- graph (1) of section 1483 of this title, except that such person was to make such entry in his own name. 1978—Subsec. (a). Pub. L. 95–410, § 102(a)(1), incor- porated first sentence in introductory text of par. des- ignated (1), added subpars. (A) and (B) and par. (2), and struck out second sentence which required the entry to be made at the customhouse within five days, exclusive of Sundays and holidays, after the entry of the import- ing vessel or report of the vehicle, or after the arrival at the port of destination in the case of merchandise transported in bond, unless the appropriate customs of- ficer authorized in writing a longer time. Subsec. (c)(3). Pub. L. 95–410, § 102(a)(2), substituted ‘‘subsection’’ for ‘‘subdivision’’. Subsec. (j). Pub. L. 95–410, § 102(a)(3), struck out ‘‘The custom officer shall return to the person making entry the bill of lading (if any is produced) with a notation thereon to the effect that entry for such merchandise has been made.’’ 1977—Subsec. (e). Pub. L. 95–106 substituted ‘‘produc- tion and programs for achieving international harmo- nization of trade statistics,’’ for ‘‘production,’’. 1975—Subsec. (e). Pub. L. 93–618 substituted ‘‘United States International Trade Commission’’ for ‘‘United States Tariff Commission’’ and inserted references to an enumeration of articles exported from the United States and, in conjunction with statistical programs for domestic production, to the establishment of the comparability thereof with the enumeration of articles. 1970—Subsec. (a). Pub. L. 91–271, § 301(i)(1), substituted reference to appropriate customs officer for reference to collector. Subsec. (c). Pub. L. 91–271, § 301(i)(2), (3), substituted references to appropriate customs officer or such cus- toms officer for references to collector wherever ap- pearing. Subsec. (g). Pub. L. 91–271, § 301(i)(4), substituted ref- erence to appropriate customs officer for reference to collector or appraiser. Subsec. (j). Pub. L. 91–271, § 301(i)(5), (6), substituted references to customs officer or such customs officer for references to collector wherever appearing. 1953—Subsec. (a). Act Aug. 8, 1953, § 16(b), substituted ‘‘five days’’ for ‘‘forty-eight hours’’. Subsec. (b). Act Aug. 8, 1953, § 16(c), granted the Sec- retary of the Treasury discretion to require certified invoices with respect to merchandise entered as he deems advisable and to establish terms under which merchandise may be imported without a certified in- voice, in lieu of former provision that all such mer- chandise should be accompanied by an invoice certified by a United States consulate except in certain enumer- ated situations, and of the former provision that the Secretary might grant certain other exceptions. Subsec. (f). Act Aug. 8, 1953, § 3(b), inserted provision relating to acceptance at port of entry designated by consignee or his agent in cases of articles not subject to a quantitative or tariff-rate quota. 1938—Subsec. (f). Act June 25, 1938, inserted provision relating to authorization by the Secretary for inclusion of portions of merchandise in separate entries under such rules and regulations as he may prescribe. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2006 AMENDMENT Amendment by Pub. L. 109–280 applicable with re- spect to goods entered, or withdrawn from warehouse for consumption, on or after the 15th day after Aug. 17, 2006, see section 1641 of Pub. L. 109–280, set out as a note under section 58c of this title. EFFECTIVE DATE OF 2004 AMENDMENT Amendment by Pub. L. 108–429 applicable to merchan- dise entered, or withdrawn from warehouse for con- sumption, on or after the 15th day after Dec. 3, 2004, see section 2108 of Pub. L. 108–429, set out as a note under section 1401 of this title. EFFECTIVE DATE OF 2000 AMENDMENTS Amendment by Pub. L. 106–476, except as otherwise provided, applicable with respect to goods entered, or withdrawn from warehouse, for consumption, on or after the 15th day after Nov. 9, 2000, see section 1471 of Pub. L. 106–476, set out as a note under section 58c of this title. Pub. L. 106–200, title IV, § 410(b), May 18, 2000, 114 Stat. 298, provided that: ‘‘The amendment made by this sec- tion [amending this section] shall take effect on the date that is 60 days after the date of the enactment of this Act [May 18, 2000].’’ Page 184 TITLE 19—CUSTOMS DUTIES § 1484 EFFECTIVE DATE OF 1983 AMENDMENT Pub. L. 97–446, title II, § 201(g), Jan. 12, 1983, 96 Stat. 2350, provided that: ‘‘The amendments made by this section [amending the General headnotes of the Tariff Schedules, this section, and sections 1485, 1487, 1494, 1505, and 1557 of this title, and repealing section 1483 of this title] shall apply with respect to merchandise en- tered on and after the 30th day after the date of the en- actment of this Act [Jan. 12, 1983].’’ EFFECTIVE DATE OF 1978 AMENDMENT Pub. L. 95–410, title I, § 102(b), Oct. 3, 1978, 92 Stat. 889, provided that: ‘‘The amendments made by this section [amending this section] shall take effect 60 days after the date of enactment of this Act [Oct. 3, 1978].’’ EFFECTIVE DATE OF 1975 AMENDMENT Pub. L. 93–618, title VI, § 608(e), Jan. 3, 1975, 88 Stat. 2074, provided that: ‘‘The amendment made by sub- section (a) [amending this section] insofar as it related to export declarations shall take effect on January 1, 1976.’’ EFFECTIVE DATE OF 1970 AMENDMENT For effective date of amendment by Pub. L. 91–271, see section 203 of Pub. L. 91–271, set out as a note under section 1500 of this title. EFFECTIVE DATE OF 1953 AMENDMENT; SAVINGS PROVISION Amendment by act Aug. 8, 1953, effective on and after thirtieth day following Aug. 8, 1953, and savings provi- sion, see notes set out under section 1304 of this title. EFFECTIVE DATE OF 1938 AMENDMENT Amendment by act June 25, 1938, effective on thir- tieth day following June 25, 1938, except as otherwise specifically provided, see section 37 of act June 25, 1938, set out as a note under section 1401 of this title. REGULATIONS Pub. L. 106–476, title I, § 1460(b), Nov. 9, 2000, 114 Stat. 2171, provided that: ‘‘Not later than 6 months after the date of the enactment of this Act [Nov. 9, 2000], the Secretary of the Treasury shall issue regulations to carry out section 484(j) of the Tariff Act of 1930 [19 U.S.C. 1484(j)], as added by subsection (a).’’ TRANSFER OF FUNCTIONS For transfer of functions, personnel, assets, and li- abilities of the United States Customs Service of the Department of the Treasury, including functions of the Secretary of the Treasury relating thereto, to the Sec- retary of Homeland Security, and for treatment of re- lated 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 Novem- ber 25, 2002, as modified, set out as a note under section 542 of Title 6. For establishment of U.S. Customs and Border Protection in the Department of Homeland Se- curity, treated as if included in Pub. L. 107–296 as of Nov. 25, 2002, see section 211 of Title 6, as amended gen- erally by Pub. L. 114–125, and section 802(b) of Pub. L. 114–125, set out as a note under section 211 of Title 6. REQUIREMENTS RELATING TO DETERMINATION OF TRANSACTION VALUE OF IMPORTED MERCHANDISE Pub. L. 110–234, title XV, § 15422, May 22, 2008, 122 Stat. 1547, and Pub. L. 110–246, § 4(a), title XV, § 15422, June 18, 2008, 122 Stat. 1664, 2309, provided that: ‘‘(a) REQUIREMENT ON IMPORTERS.— ‘‘(1) IN GENERAL.—Pursuant to sections 484 and 485 of the Tariff Act of 1930 (19 U.S.C. 1484 and 1485), the Commissioner responsible for U.S. Customs and Bor- der Protection shall require each importer of mer- chandise to provide to U.S. Customs and Border Pro- tection at the time of entry of the merchandise the information described in paragraph (2). ‘‘(2) INFORMATION REQUIRED.—The information re- ferred to in paragraph (1) is a declaration as to whether the transaction value of the imported mer- chandise is determined on the basis of the price paid by the buyer in the first or earlier sale occurring prior to introduction of the merchandise into the United States. ‘‘(3) EFFECTIVE DATE.—The requirement to provide information under this subsection shall be effective for the 1-year period beginning 90 days after the date of the enactment of this Act [June 18, 2008]. ‘‘(b) REPORT TO INTERNATIONAL TRADE COMMISSION.— ‘‘(1) IN GENERAL.—The Commissioner responsible for U.S. Customs and Border Protection shall submit to the United States International Trade Commission on a monthly basis for the 1-year period specified in subsection (a)(3) a report on the information provided by importers under subsection (a)(2) during the pre- ceding month. The report required under this para- graph shall be submitted in a form agreed upon be- tween U.S. Customs and Border Protection and the United States International Trade Commission. ‘‘(2) MATTERS TO BE INCLUDED.—The report required under paragraph (1) shall include— ‘‘(A) the number of importers that declare the transaction value of the imported merchandise is determined on the basis of the method described in subsection (a)(2); ‘‘(B) the tariff classification of such imported merchandise under the Harmonized Tariff Schedule of the United States; and ‘‘(C) the transaction value of such imported mer- chandise. ‘‘(c) REPORT TO CONGRESS.— ‘‘(1) IN GENERAL.—Not later than 90 days after the submission of the final report under subsection (b), the United States International Trade Commission shall submit to the appropriate congressional com- mittees a report on the information contained in all reports submitted under subsection (b). ‘‘(2) MATTERS TO BE INCLUDED.—The report required under paragraph (1) shall include— ‘‘(A) the aggregate number of importers that de- clare the transaction value of the imported mer- chandise is determined on the basis of the method described in subsection (a)(2), including a descrip- tion of the frequency of the use of such method; ‘‘(B) the tariff classification of such imported merchandise under the Harmonized Tariff Schedule of the United States on an aggregate basis, includ- ing an analysis of the tariff classification of such imported merchandise on a sectoral basis; ‘‘(C) the aggregate transaction value of such im- ported merchandise, including an analysis of the transaction value of such imported merchandise on a sectoral basis; and ‘‘(D) the aggregate transaction value of all mer- chandise imported into the United States during the 1-year period specified in subsection (a)(3). ‘‘(d) SENSE OF CONGRESS REGARDING PROHIBITION ON PROPOSED INTERPRETATION OF THE TERM ‘SOLD FOR EX- PORTATION TO THE UNITED STATES’.— ‘‘(1) IN GENERAL.—It is the sense of Congress that the Commissioner responsible for U.S. Customs and Border Protection should not implement a change to U.S. Customs and Border Protection’s interpretation (as such interpretation is in effect on the date of the enactment of this Act [June 18, 2008]) of the term ‘sold for exportation to the United States’, as de- scribed in section 402(b) of the Tariff Act of 1930 (19 U.S.C. 1401a(b)), for purposes of applying the trans- action value of the imported merchandise in a series of sales, before January 1, 2011. ‘‘(2) EXCEPTION.—It is the sense of Congress that be- ginning on January 1, 2011, the Commissioner respon- sible for U.S. Customs and Border Protection may propose to change or change U.S. Customs and Border Protection’s interpretation of the term ‘sold for ex- portation to the United States’, as described in para- graph (1), only if U.S. Customs and Border Protec- tion— Page 185 TITLE 19—CUSTOMS DUTIES § 1484a ‘‘(A) consults with, and provides notice to, the ap- propriate congressional committees— ‘‘(i) not less than 180 days prior to proposing a change; and ‘‘(ii) not less than 90 days prior to publishing a change; ‘‘(B) consults with, provides notice to, and takes into consideration views expressed by, the Commer- cial Operations Advisory Committee— ‘‘(i) not less than 120 days prior to proposing a change; and ‘‘(ii) not less than 60 days prior to publishing a change; and ‘‘(C) receives the explicit approval of the Sec- retary of the Treasury prior to publishing a change. ‘‘(3) CONSIDERATION OF INTERNATIONAL TRADE COM- MISSION REPORT.—It is the sense of Congress that prior to publishing a change to U.S. Customs and Border Protection’s interpretation (as such interpre- tation is in effect on the date of the enactment of this Act [June 18, 2008]) of the term ‘sold for expor- tation to the United States’, as described in section 402(b) of the Tariff Act of 1930 (19 U.S.C. 1401a(b)), for purposes of applying the transaction value of the im- ported merchandise in a series of sales, the Commis- sioner responsible for U.S. Customs and Border Pro- tection should take into consideration the matters included in the report prepared by the United States International Trade Commission under subsection (c). ‘‘(e) DEFINITIONS.—In this section: ‘‘(1) APPROPRIATE CONGRESSIONAL COMMITTEES.—The term ‘appropriate congressional committees’ means the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate. ‘‘(2) COMMERCIAL OPERATIONS ADVISORY COM- MITTEE.—The term ‘Commercial Operations Advisory Committee’ means the Advisory Committee estab- lished pursuant to section 9503(c) of the Omnibus Budget Reconciliation Act of 1987 [Pub. L. 100–203] ([former] 19 U.S.C. 2071 note) or any successor com- mittee [see 19 U.S.C. 4316(a)]. ‘‘(3) IMPORTER.—The term ‘importer’ means one of the parties qualifying as an ‘importer of record’ under section 484(a)(2)(B) in the Tariff Act of 1930 (19 U.S.C. 1484(a)(2)(B)). ‘‘(4) TRANSACTION VALUE OF THE IMPORTED MERCHAN- DISE.—The term ‘transaction value of the imported merchandise’ has the meaning described in section 402(b) of the Tariff Act of 1930 (19 U.S.C. 1401a(b)).’’ [Pub. L. 110–234 and Pub. L. 110–246 enacted identical provisions. Pub. L. 110–234 was repealed by section 4(a) of Pub. L. 110–246, set out as a note under section 8701 of Title 7, Agriculture.] DRUG PARAPHERNALIA Pub. L. 101–382, title I, § 137, Aug. 20, 1990, 104 Stat. 652, provided that: ‘‘(a) STATISTICAL ANNOTATIONS.—The Secretary of the Treasury, the Secretary of Commerce, and the United States International Trade Commission shall take ac- tions under section 484(e) of the Tariff Act of 1930 (19 U.S.C. 1484(e)) to implement the recommendations of the Commission regarding additional statistical anno- tations that were made in the report of the Commission on Investigation 332–277. ‘‘(b) REPORT.—By no later than the date that is 1 year after the date of enactment of this Act [Aug. 20, 1990], the Commissioner of Customs shall submit to the Com- mittee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives a re- port on the operational response of the United States Customs Service to the recommendations contained in the report of the United States Trade Commission de- scribed in subsection (a). The report submitted by the Commissioner of Customs under this subsection shall address the effectiveness of the United States Customs Service in monitoring and seizing drug paraphernalia, including crack bags, vials, and pipes.’’ STUDY OF COMMODITY CLASSIFICATION SYSTEMS Pub. L. 93–618, title VI, § 608(b), Jan. 3, 1975, 88 Stat. 2074, mandated a joint study by the Secretary of Com- merce and the United States International Trade Com- mission with a view toward development of an enu- meration of articles resulting in comparability of im- port, production, and export data, with the submission of a report to both Houses of Congress and to the Presi- dent no later than Aug. 1, 1975. INVESTIGATION BY UNITED STATES INTERNATIONAL TRADE COMMISSION; FORMULATION OF INTERNATIONAL COMMODITY CODE Pub. L. 93–618, title VI, § 608(c), Jan. 3, 1975, 88 Stat. 2074, authorized an investigation by the United States International Trade Commission to provide the basis for the formulation of an international commodity code (with a report to be submitted to both Houses of Congress and to the President no later than June 1, 1975) and to provide the basis for full and immediate participation by the Trade Commission in the United States contribution to technical work of the Har- monized Systems Committee to assure recognition of the needs of the business community in the develop- ment of a harmonized code. COOPERATION OF GOVERNMENTAL AGENCIES WITH SEC- RETARY OF COMMERCE AND UNITED STATES INTER- NATIONAL TRADE COMMISSION IN STUDIES AND INVES- TIGATIONS Pub. L. 93–618, title VI, § 608(d), Jan. 3, 1975, 88 Stat. 2074, provided that: ‘‘The President is requested to di- rect the appropriate agencies to cooperate fully with the Secretary of Commerce and the United States International Trade Commission in carrying out their responsibilities under subsections (a) [amending this section], (b), and (c) [see notes set out above].’’ § 1484a. Articles returned from space not to be construed as importation The return of articles from space shall not be considered an importation, and an entry of such articles shall not be required, if: (1) such articles were previously launched into space from the customs territory of the United States aboard a spacecraft operated by, or under the control of, United States persons and owned— (A) wholly by United States persons, or (B) in substantial part by United States persons, or (C) by the United States; (2) such articles were maintained or utilized while in space solely on board such spacecraft or aboard another spacecraft which meets the requirements of paragraph (1)(A) through (C) of this section; and (3) such articles were returned to the cus- toms territory directly from space aboard such spacecraft or aboard another spacecraft which meets the requirements of paragraph (1)(A) through (C) of this section; without regard to whether such articles have been advanced in value or improved in condition by any process of manufacture or other means while in space. (June 17, 1930, ch. 497, title IV, § 484a, as added Pub. L. 98–573, title II, § 209(a), Oct. 30, 1984, 98 Stat. 2976.) Statutory Notes and Related Subsidiaries EFFECTIVE DATE Section applicable with respect to articles launched into space from the customs territory of the United