19 U.S.C. § 1524 — Deposit of reimbursable charges

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provided that the permanent appropriations under the appro- priations titles listed in section 2(b) of such Act were repealed, effective July 1, 1935.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. Page 250 TITLE 19—CUSTOMS DUTIES § 1525 Statutory Notes and Related Subsidiaries 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. § 1525. Repealed. Pub. L. 89–762, § 2, Nov. 5, 1966, 80 Stat. 1312 Section, act June 17, 1930, ch. 497, title IV, § 525, 46 Stat. 741, authorized the Secretary of the Treasury to employ not more than ten persons in the District of Co- lumbia who have been detailed from the field force of the Customs Service. § 1526. Merchandise bearing American trade- mark (a) Importation prohibited Except as provided in subsection (d) of this section, it shall be unlawful to import into the United States any merchandise of foreign manu- facture if such merchandise, or the label, sign, print, package, wrapper, or receptacle, bears a trademark owned by a citizen of, or by a cor- poration or association created or organized within, the United States, and registered in the Patent and Trademark Office by a person domi- ciled in the United States, under the provisions of sections 81 to 109 of title 15, and if a copy of the certificate of registration of such trademark is filed with the Secretary of the Treasury, in the manner provided in section 106 of said title 15, unless written consent of the owner of such trademark is produced at the time of making entry. (b) Seizure and forfeiture Any such merchandise imported into the United States in violation of the provisions of this section shall be subject to seizure and for- feiture for violation of the customs laws. (c) Injunction and damages Any person dealing in any such merchandise may be enjoined from dealing therein within the United States or may be required to export or destroy such merchandise or to remove or oblit- erate such trademark and shall be liable for the same damages and profits provided for wrongful use of a trade-mark, under the provisions of sec- tions 81 to 109 of title 15. (d) Exemptions; publication in Federal Register; forfeitures; rules and regulations (1) The trademark provisions of this section and section 1124 of title 15, do not apply to the importation of articles accompanying any per- son arriving in the United States when such ar- ticles are for his personal use and not for sale if (A) such articles are within the limits of types and quantities determined by the Secretary pur- suant to paragraph (2) of this subsection, and (B) such person has not been granted an exemption under this subsection within thirty days imme- diately preceding his arrival. (2) The Secretary shall determine and publish in the Federal Register lists of the types of arti- cles and the quantities of each which shall be entitled to the exemption provided by this sub- section. In determining such quantities of par- ticular types of trade-marked articles, the Sec- retary shall give such consideration as he deems necessary to the numbers of such articles usu- ally purchased at retail for personal use. (3) If any article which has been exempted from the restrictions on importation of the trade-mark laws under this subsection is sold within one year after the date of importation, such article, or its value (to be recovered from the importer), is subject to forfeiture. A sale pursuant to a judicial order or in liquidation of the estate of a decedent is not subject to the provisions of this paragraph. (4) The Secretary may prescribe such rules and regulations as may be necessary to carry out the provisions of this subsection. (e) Merchandise bearing counterfeit mark; sei- zure and forfeiture; disposition of seized goods Any such merchandise bearing a counterfeit mark (within the meaning of section 1127 of title 15) imported into the United States in violation of the provisions of section 1124 of title 15, shall be seized and, in the absence of the written con- sent of the trademark owner, forfeited for viola- tions of the customs laws. Upon seizure of such merchandise, the Secretary shall notify the owner of the trademark, and shall, after for- feiture, destroy the merchandise. Alternatively, if the merchandise is not unsafe or a hazard to health, and the Secretary has the consent of the trademark owner, the Secretary may obliterate the trademark where feasible and dispose of the goods seized— (1) by delivery to such Federal, State, and local government agencies as in the opinion of the Secretary have a need for such merchan- dise, (2) by gift to such eleemosynary institutions as in the opinion of the Secretary have a need for such merchandise, or (3) more than 90 days after the date of for- feiture, by sale by the Customs Service at pub- lic auction under such regulations as the Sec- retary prescribes, except that before making any such sale the Secretary shall determine that no Federal, State, or local government agency or eleemosynary institution has estab- lished a need for such merchandise under para- graph (1) or (2). (f) Civil penalties (1) Any person who directs, assists financially or otherwise, or aids and abets the importation of merchandise for sale or public distribution that is seized under subsection (e) shall be sub- ject to a civil fine. (2) For the first such seizure, the fine shall be not more than the value that the merchandise would have had if it were genuine, according to the manufacturer’s suggested retail price, deter- mined under regulations promulgated by the Secretary. (3) For the second seizure and thereafter, the fine shall be not more than twice the value that the merchandise would have had if it were gen- uine, as determined under regulations promul- gated by the Secretary. (4) The imposition of a fine under this sub- section shall be within the discretion of the Cus- toms Service, and shall be in addition to any other civil or criminal penalty or other remedy authorized by law.