19 U.S.C. § 1520 — Refunds and errors

Page 245 TITLE 19—CUSTOMS DUTIES § 1520 (2) Timeline for review Not later than 60 business days after an ap- peal of a determination is filed under para- graph (1), the Commissioner shall complete the review of the determination. (g) Judicial review (1) In general Not later than 30 business days after the Commissioner completes a review under sub- section (f) of a determination under subsection (c) with respect to whether covered merchan- dise was entered into the customs territory of the United States through evasion, a person determined to have entered such covered mer- chandise through evasion or an interested party that filed an allegation under paragraph (2) of subsection (b) that resulted in the initi- ation of an investigation under paragraph (1) of that subsection with respect to such cov- ered merchandise may seek judicial review of the determination under subsection (c) and the review under subsection (f) in the United States Court of International Trade to deter- mine whether the determination and review is conducted in accordance with subsections (c) and (f). (2) Standard of review In determining whether a determination under subsection (c) or review under sub- section (f) is conducted in accordance with those subsections, the United States Court of International Trade shall examine— (A) whether the Commissioner fully com- plied with all procedures under subsections (c) and (f); and (B) whether any determination, finding, or conclusion is arbitrary, capricious, an abuse of discretion, or otherwise not in accordance with law. (3) Rule of construction Nothing in this subsection shall affect the availability of judicial review to an interested party under any other provision of law. (h) Rule of construction with respect to other civil and criminal proceedings and investiga- tions No determination under subsection (c), review under subsection (f), or action taken by the Commissioner pursuant to this section shall pre- clude any individual or entity from proceeding, or otherwise affect or limit the authority of any individual or entity to proceed, with any civil, criminal, or administrative investigation or pro- ceeding pursuant to any other provision of Fed- eral or State law, including sections 1592 of this title and 1595a of this title. (June 17, 1930, ch. 497, title IV, § 517, as added Pub. L. 114–125, title IV, § 421(a), Feb. 24, 2016, 130 Stat. 161.) Editorial Notes REFERENCES IN TEXT The Antidumping Act, 1921, referred to in subsec. (d)(2)(B), is act May 27, 1921, ch. 14, title II, 42 Stat. 11, which was classified generally to sections 160 to 171 of this title, and was repealed by Pub. L. 96–39, title I, § 106(a), July 26, 1979, 93 Stat. 193. PRIOR PROVISIONS A prior section 1517, act June 17, 1930, ch. 497, title IV, § 517, 46 Stat. 737, related to frivolous protest or appeal, prior to repeal by act June 25, 1948, ch. 646, § 39, 62 Stat. 992, eff. Sept. 1, 1948. See section 2641 of Title 28, Judici- ary and Judicial Procedure. Statutory Notes and Related Subsidiaries EFFECTIVE DATE Pub. L. 114–125, title IV, § 421(c), Feb. 24, 2016, 130 Stat. 168, provided that: ‘‘The amendments made by this sec- tion [enacting this section and amending section 1581 of Title 28, Judiciary and Judicial Procedure] shall take effect on the date that is 180 days after the date of the enactment of this Act [Feb. 24, 2016].’’ REGULATIONS Pub. L. 114–125, title IV, § 421(d), Feb. 24, 2016, 130 Stat. 169, provided that: ‘‘Not later than the date that is 180 days after the date of the enactment of this Act [Feb. 24, 2016], the Secretary [of the Treasury] shall prescribe such regulations as may be necessary to implement the amendments made by this section [enacting this sec- tion and amending section 1581 of Title 28, Judiciary and Judicial Procedure].’’ §§ 1518, 1519. Repealed. June 25, 1948, ch. 646, § 39, 62 Stat. 992, eff. Sept. 1, 1948 Section 1518, acts June 10, 1890, ch. 407, § 12, 26 Stat. 136; May 27, 1908, ch. 205, § 3, 35 Stat. 406; Aug. 5, 1909, ch. 6, § 28, 36 Stat. 98; May 28, 1926, ch. 411, § 1, 44 Stat. 669; June 17, 1930, ch. 497, title IV, § 518, 46 Stat. 737, re- lated to the judges of the United States Customs Court: their appointment, salary, retirement, vacancies, and powers; the control of the fiscal affairs and of the cler- ical force of the court; and the division of the court. See sections 251 to 254, 456, 1581, 2071, 2639, and 2640 of Title 28, Judiciary and Judicial Procedure. Last sen- tence of section, relating to the transfer of unexpended appropriations for salaries to be available for expendi- tures for the same purposes, was omitted as executed. Section 1519, act June 17, 1930, ch. 497, title IV, § 519, 46 Stat. 739, related to publication of Customs Court’s decisions. See section 255 of Title 28, Judiciary and Ju- dicial Procedure. § 1520. Refunds and errors (a) Cases in which refunds authorized The Secretary of the Treasury is authorized to refund duties or other receipts in the following cases: (1) Excess deposits.—Whenever it is ascertained on liquidation or reliquidation of an entry or reconciliation that more money has been deposited or paid as duties than was required by law to be so deposited or paid. (2) Fees, charges, and exactions.—Whenever it is determined in the manner required by law that any fees, charges, or exactions, other than duties and taxes, have been erroneously or excessively collected. (3) Fines, penalties, and forfeitures.—Whenever money has been deposited in the Treasury on account of a fine, penalty, or forfeiture which did not accrue, or which is finally determined to have accrued in an amount less than that so deposited, or which is mitigated to an amount less than that so deposited or is remitted. (4) Prior to liquidation.—Prior to the liquida- tion of an entry or reconciliation, whenever an importer of record declares or it is ascertained that excess duties, fees, charges, or exactions have been deposited or paid. Page 246 TITLE 19—CUSTOMS DUTIES § 1520 (b) Authorization of appropriations The necessary moneys to make such refunds are authorized to be appropriated annually from the general fund of the Treasury. (c) Repealed. Pub. L. 108–429, title II, § 2105, Dec. 3, 2004, 118 Stat. 2598 (d) Goods qualifying under free trade agreement rules of origin Notwithstanding the fact that a valid protest was not filed, the Customs Service may, in ac- cordance with regulations prescribed by the Sec- retary, reliquidate an entry to refund any excess duties (including any merchandise processing fees) paid on a good qualifying under the rules of origin set out in section 202 of the United States-Chile Free Trade Agreement Implemen- tation Act, section 4033 of this title, section 202 of the United States-Oman Free Trade Agree- ment Implementation Act, section 203 of the United States-Peru Trade Promotion Agreement Implementation Act, section 202 of the United States–Korea Free Trade Agreement Implemen- tation Act, section 203 of the United States–Colombia Trade Promotion Agreement Implementation Act, section 203 of the United States–Panama Trade Promotion Agreement Implementation Act, or section 4531 of this title, for which no claim for preferential tariff treat- ment was made at the time of importation if the importer, within 1 year after the date of impor- tation, files, in accordance with those regula- tions, a claim that includes— (1) a written declaration that the good quali- fied under the applicable rules at the time of importation; (2) copies of all applicable certificates or cer- tifications of origin; and (3) such other documentation and informa- tion relating to the importation of the goods as the Customs Service may require. (June 17, 1930, ch. 497, title IV, § 520, 46 Stat. 739; June 26, 1934, ch. 756, § 2, 48 Stat. 1225; June 25, 1938, ch. 679, § 18, 52 Stat. 1086; Aug. 8, 1953, ch. 397, § 20, 67 Stat. 519; Pub. L. 91–271, title II, § 210, June 2, 1970, 84 Stat. 287; Pub. L. 95–410, title II, § 210, Oct. 3, 1978, 92 Stat. 903; Pub. L. 98–573, title II, §§ 210(b), 212(c)(B), formerly § 212(b)(7)(B), Oct. 30, 1984, 98 Stat. 2977, 2984, renumbered Pub. L. 99–514, title XVIII, § 1889(3), Oct. 22, 1986, 100 Stat. 2925; Pub. L. 103–182, title II, § 206, title VI, §§ 642(b), 646, Dec. 8, 1993, 107 Stat. 2095, 2205, 2207; Pub. L. 106–36, title II, § 2408(a), June 25, 1999, 113 Stat. 171; Pub. L. 108–77, title II, § 206, Sept. 3, 2003, 117 Stat. 931; Pub. L. 108–429, title II, § 2105, Dec. 3, 2004, 118 Stat. 2598; Pub. L. 109–53, title II, § 207, Aug. 2, 2005, 119 Stat. 485; Pub. L. 109–280, title XIV, § 1635(b), Aug. 17, 2006, 120 Stat. 1170; Pub. L. 109–283, title II, § 205, Sept. 26, 2006, 120 Stat. 1203; Pub. L. 110–138, title II, § 206, Dec. 14, 2007, 121 Stat. 1476; Pub. L. 112–41, title II, § 205, Oct. 21, 2011, 125 Stat. 449; Pub. L. 112–42, title II, § 206, Oct. 21, 2011, 125 Stat. 484; Pub. L. 112–43, title II, § 206, Oct. 21, 2011, 125 Stat. 520; Pub. L. 116–113, title II, § 205(a), Jan. 29, 2020, 134 Stat. 46; Pub. L. 116–260, div. O, title VI, § 601(e), Dec. 27, 2020, 134 Stat. 2151.) AMENDMENT OF SECTION For termination of amendment by section 107(c) of Pub. L. 112–43, see Effective and Ter- mination Dates of 2011 Amendment note below. For termination of amendment by section 107(c) of Pub. L. 112–42, see Effective and Ter- mination Dates of 2011 Amendment note below. For termination of amendment by section 107(c) of Pub. L. 112–41, see Effective and Ter- mination Dates of 2011 Amendment note below. For termination of amendment by section 107(c) of Pub. L. 110–138, see Effective and Ter- mination Dates of 2007 Amendment note below. For termination of amendment by section 107(c) of Pub. L. 109–283, see Effective and Ter- mination Dates of 2006 Amendment note below. For termination of amendment by section 107(d) of Pub. L. 109–53, see Effective and Ter- mination Dates of 2005 Amendment note below. For termination of amendment by section 107(c) of Pub. L. 108–77, see Effective and Ter- mination Dates of 2003 Amendment note below. Editorial Notes REFERENCES IN TEXT Section 202 of the United States-Chile Free Trade Agreement Implementation Act, referred to in subsec. (d), is section 202 of Pub. L. 108–77, which is set out in a note under section 3805 of this title. Section 202 of the United States-Oman Free Trade Agreement Implementation Act, referred to in subsec. (d), is section 202 of Pub. L. 109–283, which is set out in a note under section 3805 of this title. Section 203 of the United States-Peru Trade Pro- motion Agreement Implementation Act, referred to in subsec. (d), is section 203 of Pub. L. 110–138, which is set out in a note under section 3805 of this title. Section 202 of the United States–Korea Free Trade Agreement Implementation Act, referred to in subsec. (d), is section 202 of Pub. L. 112–41, which is set out in a note under section 3805 of this title. Section 203 of the United States–Colombia Trade Pro- motion Agreement Implementation Act, referred to in subsec. (d), is section 203 of Pub. L. 112–42, which is set out in a note under section 3805 of this title. Section 203 of the United States–Panama Trade Pro- motion Agreement Implementation Act, referred to in subsec. (d), is section 203 of Pub. L. 112–43, which is set out in a note under section 3805 of this title. CODIFICATION Act June 26, 1934, ch. 756, § 2(a), 48 Stat. 1225, which was classified to section 725a of former Title 31, Money and Finance, provided for the repeal, effective July 1, 1935, of the permanent appropriations under the appro- priations titles listed in section 2(b) of such Act, and further provided that such portions of any Acts as made permanent appropriations to be expended under such accounts were amended so as to authorize, in lieu thereof, annual appropriations from the general fund of the Treasury in identical terms and in such amounts as were provided by the laws providing such permanent appropriations. The text of section 2(b)(9) of such Act provides as follows: ‘‘Refund of excessive duties (Cus- toms) (2x324).’’ See 1934 Amendment note below. PRIOR PROVISIONS Provisions similar to those in this section were con- tained in act Sept. 21, 1922, ch. 356, title IV, § 520, 42 Stat. 973. That section was superseded by section 520 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act. Prior provisions somewhat similar to those in sub- divisions (1) and (3) of paragraph (a) for refund of mon- eys paid on account of unascertained or estimated du- Page 247 TITLE 19—CUSTOMS DUTIES § 1520 ties or payments on appeal, and for correction of cler- ical errors within one year, with further provisions making an appropriation and requiring reports to Con- gress of moneys refunded, were contained in act Oct. 3, 1913, ch. 16, § III, Y, 38 Stat. 191, which reenacted the provisions of Customs Administrative Act June 10, 1890, ch. 407, § 24, 26 Stat. 140, as renumbered and reenacted by Payne-Aldrich Tariff Act of August 5, 1909, ch. 6, § 28, 36 Stat. 103. Said section III, Y, of the 1913 act was re- pealed by act Sept. 21, 1922, ch. 356, title IV, § 643, 42 Stat. 989. Provisions concerning the refund of moneys collected as duties in accordance with any decision, etc., of the Secretary of the Treasury, with provisos concerning re- liquidations, correction of errors, household effects and other articles exempt from duty, were contained in act March 3, 1875, ch. 136, 18 Stat. 469, which was also re- pealed by section 643 of the act of Sept. 21, 1922. R.S. § 3011 (as amended by act Feb. 27, 1877, ch. 69, § 1, 19 Stat. 247, and act Feb. 1, 1888, ch. 4, 25 Stat. 6) and section 3012, relative to actions to recover duties paid under protest, and sections 30121⁄2 and 3013, relative to refunds, were repealed by the Customs Administrative Act of June 10, 1890, ch. 407, § 29. 26 Stat. 141. Act June 7, 1924, ch. 357, 43 Stat. 660, authorizing the remission of unpaid customs duties on material belong- ing to the United States and theretofore imported by the War Department, was omitted from the Code as temporary. AMENDMENTS 2020—Subsec. (d). Pub. L. 116–260 struck out ‘‘(except with respect to any merchandise processing fees)’’ after ‘‘section 4531 of this title’’ in introductory provisions. Pub. L. 116–113, § 205(a)(1), in introductory provisions, struck out ‘‘section 3332 of this title,’’ after ‘‘origin set out in’’ and substituted ‘‘, section 203 of the United States–Panama’’ for ‘‘, or section 203 of the United States–Panama’’ and ‘‘, or section 4531 of this title (ex- cept with respect to any merchandise processing fees), for which’’ for ‘‘for which’’. Subsec. (d)(2). Pub. L. 116–113, § 205(a)(2), added par. (2) and struck out former par. (2) which read as follows: ‘‘copies of all applicable NAFTA Certificates of Origin (as defined in section 1508(b)(1) of this title), or other certificates or certifications of origin, as the case may be; and’’. 2011—Subsec. (d). Pub. L. 112–43, §§ 107(c), 206, in intro- ductory provisions, temporarily struck out ‘‘or’’ before ‘‘section 203 of the United States–Colombia’’ and sub- stituted ‘‘, or section 203 of the United States–Panama Trade Promotion Agreement Implementation Act for which’’ for ‘‘for which’’. See Effective and Termination Dates of 2011 Amendment note below. Pub. L. 112–42, §§ 107(c), 206, in introductory provi- sions, temporarily struck out ‘‘or’’ before ‘‘section 202 of the United States–Korea Free Trade Agreement Im- plementation Act’’ and substituted ‘‘, or section 203 of the United States–Colombia Trade Promotion Agree- ment Implementation Act for which’’ for ‘‘for which’’ See Effective and Termination Dates of 2011 Amend- ment note below. Pub. L. 112–41, §§ 107(c), 205, in introductory provi- sions, temporarily struck out ‘‘or’’ before ‘‘section 203 of the United States-Peru Trade Promotion Agreement Implementation Act’’ and substituted ‘‘, or section 202 of the United States–Korea Free Trade Agreement Im- plementation Act for which’’ for ‘‘for which’’. See Ef- fective and Termination Dates of 2011 Amendment note below. 2007—Subsec. (d). Pub. L. 110–138, §§ 107(c), 206, in in- troductory provisions, temporarily struck out ‘‘or’’ be- fore ‘‘section 202 of the United States-Oman’’ and sub- stituted ‘‘, or section 203 of the United States-Peru Trade Promotion Agreement Implementation Act for which’’ for ‘‘for which’’. See Effective and Termination Dates of 2007 Amendment note below. 2006—Subsec. (a). Pub. L. 109–280, in par. (1), sub- stituted period for semicolon at end, in par. (2), sub- stituted period for ‘‘; and’’ at end, and, in par. (4), in- serted ‘‘an importer of record declares or’’ after ‘‘when- ever’’ and struck out ‘‘by reason of clerical error’’ be- fore period at end. Subsec. (d). Pub. L. 109–283, §§ 107(c), 205(1), in intro- ductory provisions, temporarily struck out ‘‘or’’ before ‘‘section 4033’’ and substituted ‘‘, or section 202 of the United States-Oman Free Trade Agreement Implemen- tation Act for which’’ for ‘‘for which’’. See Effective and Termination Dates of 2006 Amendment note below. Subsec. (d)(3). Pub. L. 109–283, §§ 107(c), 205(2), tempo- rarily inserted ‘‘and information’’ after ‘‘documenta- tion’’. See Effective and Termination Dates of 2006 Amendment note below. 2005—Subsec. (d). Pub. L. 109–53, §§ 107(d), 207, tempo- rarily substituted ‘‘, section 202 of the United States- Chile Free Trade Agreement Implementation Act, or section 4033 of this title’’ for ‘‘or section 202 of the United States-Chile Free Trade Agreement Implemen- tation Act’’ in introductory provisions and inserted ‘‘or certifications’’ after ‘‘other certificates’’ in par. (2). See Effective and Termination Dates of 2005 Amendment note below. 2004—Subsec. (c). Pub. L. 108–429 struck out subsec. (c) which related to reliquidation of entry or reconcili- ation. 2003—Subsec. (d). Pub. L. 108–77, §§ 107(c), 206(1), (2), temporarily inserted heading and inserted ‘‘or section 202 of the United States-Chile Free Trade Agreement Implementation Act’’ after ‘‘title’’ in introductory pro- visions. See Effective and Termination Dates of 2003 Amendment note below. Subsec. (d)(1). Pub. L. 108–77, §§ 107(c), 206(3), tempo- rarily substituted ‘‘the applicable’’ for ‘‘those’’. See Ef- fective and Termination Dates of 2003 Amendment note below. Subsec. (d)(2). Pub. L. 108–77, §§ 107(c), 206(4), tempo- rarily inserted ‘‘, or other certificates of origin, as the case may be’’ before semicolon. See Effective and Ter- mination Dates of 2003 Amendment note below. 1999—Subsec. (d). Pub. L. 106–36 inserted ‘‘(including any merchandise processing fees)’’ after ‘‘excess du- ties’’ in introductory provisions. 1993—Subsec. (a)(1), (4). Pub. L. 103–182, § 646(1), in- serted ‘‘or reconciliation’’ after ‘‘entry’’. Subsec. (c). Pub. L. 103–182, § 646(2)(A), (B), sub- stituted ‘‘Customs Service’’ for ‘‘appropriate customs officer’’ and inserted ‘‘or reconciliation’’ after ‘‘entry’’ in introductory provisions. Subsec. (c)(1). Pub. L. 103–182, § 646(2)(A), (C), inserted ‘‘, whether or not resulting from or contained in elec- tronic transmission,’’ before ‘‘not amounting to’’, and substituted ‘‘Customs Service’’ for ‘‘appropriate cus- toms officer’’. Subsec. (d). Pub. L. 103–182, § 206, added subsec. (d). See Construction of 1993 Amendment note below. Pub. L. 103–182, § 642(b), struck out subsec. (d) which read as follows: ‘‘If a determination is made to reliq- uidate an entry as a result of a protest filed under sec- tion 1514 of this title or an application for relief made under subsection (c)(1) of this section, or if reliquida- tion is ordered by an appropriate court, interest shall be allowed on any amount paid as increased or addi- tional duties under section 1505(c) of this title at the annual rate established pursuant to that section and determined as of the 15th day after the date of liquida- tion or reliquidation. The interest shall be calculated from the date of payment to the date of (1) the refund, or (2) the filing of a summons under section 2632 of title 28, whichever occurs first.’’ See Construction of 1993 Amendment note below. 1984—Subsec. (a)(4). Pub. L. 98–573, § 212(b)(7)(B), added par. (4). Subsec. (d). Pub. L. 98–573, § 210(b), added subsec. (d). 1978—Subsec. (c)(1). Pub. L. 95–410 substituted ‘‘appro- priate customs officer within one year after the date of liquidation or exaction’’ for ‘‘customs service within one year after the date of entry, or transaction, or within ninety days after liquidation or exaction when the liquidation or exaction is made more than nine months after the date of the entry, or transaction’’. Page 248 TITLE 19—CUSTOMS DUTIES § 1520 1970—Subsec. (c). Pub. L. 91–271 in introductory mate- rial substituted ‘‘the appropriate customs officer may, in accordance with regulations prescribed by the Sec- retary,’’ for ‘‘the Secretary of the Treasury may au- thorize a collector to’’, and in par. (1) struck out ‘‘ap- praisement’’ wherever appearing and substituted ‘‘nine- ty’’ and ‘‘nine’’ for ‘‘sixty’’ and ‘‘ten’’, respectively. 1953—Subsec. (c)(1). Act Aug. 8, 1953, extended the re- lief provision to situations involving clerical errors, mistakes of fact, or any other inadvertence not amounting to an error in the construction of a law, in any entry, liquidation, appraisement or other customs transaction, when such error, mistake or other inad- vertence is adverse to the record or established by writ- ten evidence. Subsec. (c)(2). Act Aug. 8, 1953, permitted correction of assessments of duty on household or personal effects which are subject to duty. 1938—Act June 25, 1938, amended section generally. Prior to amendment, section related to refunds by Sec- retary of Treasury. 1934—Subsec. (b). Act June 26, 1934, repealed subsec. (b). Text read as follows: ‘‘The necessary moneys to make such refunds are hereby appropriated, and this appropriation shall be deemed a permanent and indefi- nite appropriation.’’ Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2020 AMENDMENT Amendment by Pub. L. 116–260 effective July 1, 2020, see section 601(h) of div. O of Pub. L. 116–260, set out as a note under section 81c of this title. Pub. L. 116–113, title II, § 205(b), Jan. 29, 2020, 134 Stat. 46, provided that: ‘‘(1) IN GENERAL.—The amendments made by sub- section (a) [amending this section] shall— ‘‘(A) take effect on the date on which the USMCA enters into force [July 1, 2020]; and ‘‘(B) apply with respect to a good entered for con- sumption, or withdrawn from warehouse for con- sumption, on or after that date. ‘‘(2) TRANSITION FROM NAFTA TREATMENT.—In the case of a good entered for consumption, or withdrawn from warehouse for consumption, before the date on which the USMCA enters into force— ‘‘(A) the amendments made by subsection (a) to sec- tion 520(d) of the Tariff Act of 1930 (19 U.S.C. 1520(d)) shall not apply with respect to the good; and ‘‘(B) section 520(d) of such Act, as in effect on the day before that date, shall continue to apply on and after that date with respect to the good.’’ [For definition of ‘‘USMCA’’ as used in section 205(b) of Pub. L. 116–113, set out above, see section 4502 of this title.] EFFECTIVE AND TERMINATION DATES OF 2011 AMENDMENT Amendment by Pub. L. 112–43 effective on the date the United States–Panama Trade Promotion Agree- ment enters into force (Oct. 31, 2012) and to cease to be effective on the date the Agreement terminates, see section 107(a), (c) of Pub. L. 112–43, set out in a note under section 3805 of this title. Amendment by Pub. L. 112–42 effective on the date the United States–Colombia Trade Promotion Agree- ment enters into force (May 15, 2012) and to cease to be effective on the date the Agreement terminates, see section 107(a), (c) of Pub. L. 112–42, set out in a note under section 3805 of this title. Amendment by Pub. L. 112–41 effective on the date the United States–Korea Free Trade Agreement enters into force (Mar. 15, 2012) and to cease to be effective on the date the Agreement terminates, see section 107(a), (c) of Pub. L. 112–41, set out in a note under section 3805 of this title. EFFECTIVE AND TERMINATION DATES OF 2007 AMENDMENT Amendment by Pub. L. 110–138 effective on the date the United States-Peru Trade Promotion Agreement enters into force (Feb. 1, 2009) and to cease to be effec- tive on the date the Agreement ceases to be in force, see section 107(a), (c) of Pub. L. 110–138, set out in a note under section 3805 of this title. EFFECTIVE AND TERMINATION DATES OF 2006 AMENDMENT Amendment by Pub. L. 109–283 effective on the date on which the United States-Oman Free Trade Agree- ment enters into force (Jan. 1, 2009) and to cease to be effective on the date on which the Agreement termi- nates, see section 107(a), (c) of Pub. L. 109–283, set out in a note under section 3805 of this title. 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 AND TERMINATION DATES OF 2005 AMENDMENT Amendment by Pub. L. 109–53 effective on the date the Dominican Republic-Central America-United States Free Trade Agreement enters into force (Mar. 1, 2006) and to cease to have effect on date Agreement ceases to be in force with respect to the United States, and, during any period in which a country ceases to be a CAFTA–DR country, to cease to have effect with re- spect to such country, see section 107 of Pub. L. 109–53, set out as an Effective and Termination Dates note under section 4001 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 AND TERMINATION DATES OF 2003 AMENDMENT Amendment by Pub. L. 108–77 effective on the date the United States-Chile Free Trade Agreement enters into force (Jan. 1, 2004), and to cease to be effective on the date the Agreement ceases to be in force, see sec- tion 107(a), (c) of Pub. L. 108–77, set out in a note under section 3805 of this title. EFFECTIVE DATE OF 1999 AMENDMENT Amendment by Pub. L. 106–36 applicable with respect to goods entered, or withdrawn from warehouse for con- sumption, on or after the 15th day after June 25, 1999, see section 2408(c) of Pub. L. 106–36, set out as a note under section 1514 of this title. EFFECTIVE DATE OF 1993 AMENDMENT Amendment by section 206 of Pub. L. 103–182 effective on the date the North American Free Trade Agreement enters into force with respect to the United States (Jan. 1, 1994), see section 213(b) of Pub. L. 103–182, for- merly set out as an Effective Date note under former section 3331 of this title. EFFECTIVE DATE OF 1984 AMENDMENT Amendment by section 210(b) of Pub. L. 98–573 appli- cable with respect to determinations made or ordered on or after Oct. 30, 1984, see section 214(c)(5)(B) of Pub. L. 98–573, set out as a note under section 1304 of this title. Amendment by section 212 of Pub. L. 98–573 effective on close of 180th day after Oct. 30, 1984, see section 214(d) of Pub. L. 98–573, set out as a note under section 1304 of this title. 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. Page 249 TITLE 19—CUSTOMS DUTIES § 1524 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. EFFECTIVE DATE OF 1934 AMENDMENT Act June 26, 1934, ch. 756, § 2(a), 48 Stat. 1225, provided that the permanent appropriations under the appro- priations titles listed in section 2(b) of such Act were repealed, effective July 1, 1935. CONSTRUCTION OF 1993 AMENDMENT Amendment by section 206 of Pub. L. 103–182 to be made after amendment by section 642(b) of Pub. L. 103–182 is executed, see section 212 of Pub. L. 103–182, formerly set out as a note under section 58c 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. PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989 For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1801–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of Title 26, Internal Revenue Code. AVAILABILITY OF TRANSPORTATION AND STORAGE FACILITIES FOR MILITARY PURPOSES Act Sept. 29, 1942, ch. 567, 56 Stat. 761, authorized re- moval of merchandise in bond or customs custody from transportation and storage facilities needed for mili- tary purposes, prior to repeal by act July 25, 1947, ch. 327, § 1, 61 Stat. 449. § 1521. Repealed. Pub. L. 103–182, title VI, § 618, Dec. 8, 1993, 107 Stat. 2180 Section, acts June 17, 1930, ch. 497, title IV, § 521, 46 Stat. 739; June 2, 1970, Pub. L. 91–271, title III, § 301(b), 84 Stat. 287, provided for reliquidation of entry on ac- count of fraud. § 1522. Omitted Editorial Notes CODIFICATION Section, act June 17, 1930, ch. 497, title IV, § 522, 46 Stat. 739, amended section 372 of former Title 31. See section 5151 of Title 31, Money and Finance. § 1523. Examination of accounts The Secretary of the Treasury or such officer or employee as he shall designate, shall, under regulations and instructions prescribed by the Secretary— (1) examine the customs officers’ accounts of receipts and disbursements of money and re- ceipts and disposition of merchandise; and (2) verify, to such extent as the Secretary of the Treasury shall direct, assessments of du- ties and taxes and allowances of drawback. (June 17, 1930, ch. 497, title IV, § 523, 46 Stat. 740; Aug. 8, 1953, ch. 397, § 2(d), 67 Stat. 508; Pub. L. 91–271, title III, § 301(s), June 2, 1970, 84 Stat. 290.) Editorial Notes PRIOR PROVISIONS Provisions similar to those in this section were con- tained in act Sept. 21, 1922, ch. 356, title IV, § 523, 42 Stat. 974. That section was superseded by section 523 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act. AMENDMENTS 1970—Pub. L. 91–271 substituted reference to customs officers for reference to collectors. 1953—Act Aug. 8, 1953, amended section generally by eliminating the provision continuing ‘‘naval officers of customs’’ as ‘‘Comptrollers of Customs’’; by sub- stituting the reference to ‘‘The Secretary of the Treas- ury or such officer or employee as he shall designate’’ for references to the comptrollers of customs; and, among other changes, substituting the provision that the verification of assessments of duties and allow- ances of drawbacks should be to such extent as the Sec- retary of the Treasury directs, for the former provision requiring such verification in all cases. 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 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. § 1524. Deposit of reimbursable charges Receipts for any reimbursable charges or ex- penses which have been paid for out of any ap- propriation for collecting the revenue from cus- toms shall be deposited as a refund to such ap- propriation instead of being covered into the Treasury as miscellaneous receipts, as provided by section 527 of this title. (June 17, 1930, ch. 497, title IV, § 524, 46 Stat. 741; June 25, 1938, ch. 679, § 19(b), 52 Stat. 1087.) Editorial Notes PRIOR PROVISIONS Provisions similar to those in this section were con- tained in act Sept. 21, 1922, ch. 356, title IV, § 524, 42 Stat. 975. That section was superseded by section 524 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act. AMENDMENTS 1938—Act June 25, 1938, amended section generally.