19 U.S.C. § 1623 — Bonds and other security

Page 309 TITLE 19—CUSTOMS DUTIES § 1623 penalty’’ and substituted ‘‘discovered; except that—’’ along with pars. (1) and (2) for ‘‘discovered: Provided, That in the case of an alleged violation of section 1592 of this title arising out of gross negligence or neg- ligence, such suit or action shall not be instituted more than five years after the date the alleged violation was committed: Provided further, That the time of the ab- sence from the United States of the person subject to such penalty or forfeiture, or of any concealment or ab- sence of the property, shall not be reckoned within this period of limitation.’’ 1978—Pub. L. 95–410 prescribed for any suit or action for violation of section 1592 of this title arising out of gross negligence or negligence a five year limitation period following date of alleged violation. 1935—Act Aug. 5, 1935, substituted ‘‘the alleged of- fense was discovered’’ for ‘‘such penalty or forfeiture accrued’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2000 AMENDMENT Amendment by Pub. L. 106–185 applicable to any for- feiture proceeding commenced on or after the date that is 120 days after Apr. 25, 2000, see section 21 of Pub. L. 106–185, set out as a note under section 1324 of Title 8, Aliens and Nationality. EFFECTIVE DATE OF 1978 AMENDMENT Effective date of amendment by Pub. L. 95–410 for al- leged violation of section 1592 of this title arising out of gross negligence or negligence committed on or after Oct. 3, 1978, or before such date without commencement of proceedings except where barred by provisions of this section in effect prior to such date, see section 110(f)(2) of Pub. L. 95–410, set out as a note under section 1592 of this title. § 1622. Foreign landing certificates The Secretary of the Treasury may by regula- tions require the production of landing certifi- cates in respect of merchandise exported from the United States, or in respect of residue cargo, in cases in which he deems it necessary for the protection of the revenue, or to comply with international obligations. (June 17, 1930, ch. 497, title IV, § 622, 46 Stat. 759; Pub. L. 99–570, title III, § 3126, Oct. 27, 1986, 100 Stat. 3207–89.) Editorial Notes AMENDMENTS 1986—Pub. L. 99–570 inserted ‘‘, or to comply with international obligations’’ before period at end. § 1623. Bonds and other security (a) Requirement of bond by regulation In any case in which bond or other security is not specifically required by law, the Secretary of the Treasury may by regulation or specific in- struction require, or authorize customs officers to require, such bonds or other security as he, or they, may deem necessary for the protection of the revenue or to assure compliance with any provision of law, regulation, or instruction which the Secretary of the Treasury or the Cus- toms Service may be authorized to enforce. (b) Conditions and form of bond Whenever a bond is required or authorized by a law, regulation, or instruction which the Sec- retary of the Treasury or the Customs Service is authorized to enforce, the Secretary of the Treasury may— (1) Except as otherwise specifically provided by law, prescribe the conditions and form of such bond and the manner in which the bond may be filed with or, pursuant to an author- ized electronic data interchange system, transmitted to the Customs Service, and fix the amount of penalty thereof, whether for the payment of liquidated damages or of a penal sum: Provided, That when a consolidated bond authorized by paragraph 4 of this subsection is taken, the Secretary of the Treasury may fix the penalty of such bond without regard to any other provision of law, regulation, or in- struction. (2) Provide for the approval of the sureties on such bond, without regard to any general provision of law. (3) Authorize the execution of a term bond the conditions of which shall extend to and cover similar cases of importations over such period of time, not to exceed one year, or such longer period as he may fix when in his opin- ion special circumstances existing in a par- ticular instance require such longer period. (4) Authorize, to the extent that he may deem necessary, the taking of a consolidated bond (single entry or term), in lieu of separate bonds to assure compliance with two or more provisions of law, regulations, or instructions which the Secretary of the Treasury or the Customs Service is authorized to enforce. A consolidated bond taken pursuant to the au- thority contained in this subsection shall have the same force and effect in respect of every provision of law, regulation, or instruction for the purposes for which it is required as though separate bonds had been taken to assure com- pliance with each such provision. (c) Cancellation of bond The Secretary of the Treasury may authorize the cancellation of any bond provided for in this section, or of any charge that may have been made against such bond, in the event of a breach of any condition of the bond, upon the payment of such lesser amount or penalty or upon such other terms and conditions as he may deem suf- ficient. In order to assure uniform, reasonable, and equitable decisions, the Secretary of the Treasury shall publish guidelines establishing standards for setting the terms and conditions for cancellation of bonds or charges thereunder. (d) Validity of bond No condition in any bond taken to assure com- pliance with any law, regulation, or instruction which the Secretary of the Treasury or the Cus- toms Service is authorized to enforce shall be held invalid on the ground that such condition is not specified in the law, regulation, or instruc- tion authorizing or requiring the taking of such bond. Any bond transmitted to the Customs Service pursuant to an authorized electronic data interchange system shall have the same force and effect and be binding upon the parties thereto as if such bond were manually executed, signed, and filed. (e) Deposit of money or obligation of United States in lieu of bond The Secretary of the Treasury is authorized to permit the deposit of money or obligations of Page 310 TITLE 19—CUSTOMS DUTIES § 1624 the United States, in such amount and upon such conditions as he may by regulation pre- scribe, in lieu of sureties on any bond required or authorized by a law, regulation, or instruc- tion which the Secretary of the Treasury or the Customs Service is authorized to enforce. (June 17, 1930, ch. 497, title IV, § 623, 46 Stat. 759; June 25, 1938, ch. 679, § 30, 52 Stat. 1089; Pub. L. 91–271, title III, § 301(ii), June 2, 1970, 84 Stat. 291; Pub. L. 100—418, title I, § 1904, Aug. 23, 1988, 102 Stat. 1313; Pub. L. 103–182, title VI, § 647, Dec. 8, 1993, 107 Stat. 2207.) Editorial Notes AMENDMENTS 1993—Subsec. (b)(1). Pub. L. 103–182, § 647(1), inserted ‘‘and the manner in which the bond may be filed with or, pursuant to an authorized electronic data inter- change system, transmitted to the Customs Service’’ after ‘‘form of such bond’’. Subsec. (d). Pub. L. 103–182, § 647(2), inserted at end ‘‘Any bond transmitted to the Customs Service pursu- ant to an authorized electronic data interchange sys- tem shall have the same force and effect and be binding upon the parties thereto as if such bond were manually executed, signed, and filed.’’ 1988—Subsec. (c). Pub. L. 100–418 provided for publica- tion of guidelines establishing customs bond cancella- tion standards. 1970—Subsec. (a). Pub. L. 91–271 substituted reference to customs officers for reference to collectors of cus- toms. 1938—Act June 25, 1938, amended section generally, among other changes adding subsecs. (c) to (e). Statutory Notes and Related Subsidiaries 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 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. 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. Executive Documents TRANSFER OF FUNCTIONS Functions of officers of Department of the Treasury and functions of all agencies and employees of such De- partment transferred, with certain exceptions, to Sec- retary of the Treasury, with power vested in him to au- thorize their performance or performance of any of his functions, by any of such officers, agencies, and em- ployees, by Reorg. Plan No. 26 of 1950, §§ 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 Em- ployees. Customs Service was under Department of the Treasury. § 1624. General regulations In addition to the specific powers conferred by this chapter the Secretary of the Treasury is au- thorized to make such rules and regulations as may be necessary to carry out the provisions of this chapter. (June 17, 1930, ch. 497, title IV, § 624, 46 Stat. 759.) Editorial Notes PRIOR PROVISIONS Provisions similar to those in this section were con- tained in act Sept. 21, 1922, ch. 356, title IV, § 623, 42 Stat. 988. That section was superseded by section 624 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act. § 1625. Interpretive rulings and decisions; public information (a) Publication Within 90 days after the date of issuance of any interpretive ruling (including any ruling letter, or internal advice memorandum) or pro- test review decision under this chapter with re- spect to any customs transaction, the Secretary shall have such ruling or decision published in the Customs Bulletin or shall otherwise make such ruling or decision available for public in- spection. (b) Appeals A person may appeal an adverse interpretive ruling and any interpretation of any regulation prescribed to implement such ruling to a higher level of authority within the Customs Service for de novo review. Upon a reasonable showing of business necessity, any such appeal shall be considered and decided no later than 60 days fol- lowing the date on which the appeal is filed. The Secretary shall issue regulations to implement this subsection. (c) Modification and revocation A proposed interpretive ruling or decision which would— (1) modify (other than to correct a clerical error) or revoke a prior interpretive ruling or decision which has been in effect for at least 60 days; or (2) have the effect of modifying the treat- ment previously accorded by the Customs Service to substantially identical trans- actions; shall be published in the Customs Bulletin. The Secretary shall give interested parties an oppor- tunity to submit, during not less than the 30-day period after the date of such publication, com- ments on the correctness of the proposed ruling or decision. After consideration of any com- ments received, the Secretary shall publish a final ruling or decision in the Customs Bulletin within 30 days after the closing of the comment period. The final ruling or decision shall become effective 60 days after the date of its publica- tion.