19 U.S.C. § 1485 — Declaration

Page 186 TITLE 19—CUSTOMS DUTIES § 1484b 1 So in original. No par. (2) has been enacted. States on or after Jan. 1, 1985, see section 214(c)(4) of Pub. L. 98–573, set out as an Effective Date of 1984 Amendment note under section 1304 of this title. § 1484b. Deferral of duty on large yachts im- ported for sale at United States boat shows (a) In general Notwithstanding any other provision of law, any vessel meeting the definition of a large yacht as provided in subsection (b) and which is otherwise dutiable may be imported without the payment of duty if imported with the intention to offer for sale at a boat show in the United States. Payment of duty shall be deferred, in ac- cordance with this section, until such large yacht is sold. (b) Definition As used in this section, the term ‘‘large yacht’’ means a vessel that exceeds 79 feet in length, is used primarily for recreation or pleas- ure, and has been previously sold by a manufac- turer or dealer to a retail consumer. (c) Deferral of duty At the time of importation of any large yacht, if such large yacht is imported for sale at a boat show in the United States and is otherwise duti- able, duties shall not be assessed and collected if the importer of record— (1) certifies to the Customs Service that the large yacht is imported pursuant to this sec- tion for sale at a boat show in the United States; and (2) posts a bond, which shall have a duration of 6 months after the date of importation, in an amount equal to twice the amount of duty on the large yacht that would otherwise be im- posed under subheading 8903.91.00 or 8903.92.00 of the Harmonized Tariff Schedule of the United States. (d) Procedures upon sale (1) 1 Deposit of duty If any large yacht (which has been imported for sale at a boat show in the United States with the deferral of duties as provided in this section) is sold within the 6-month period after importation— (A) entry shall be completed and duty (cal- culated at the applicable rates provided for under subheading 8903.91.00 or 8903.92.00 of the Harmonized Tariff Schedule of the United States and based upon the value of the large yacht at the time of importation) shall be deposited with the Customs Service; and (B) the bond posted as required by sub- section (c)(2) shall be returned to the im- porter. (e) Procedures upon expiration of bond period (1) In general If the large yacht entered with deferral of duties is neither sold nor exported within the 6-month period after importation— (A) entry shall be completed and duty (cal- culated at the applicable rates provided for under subheading 8903.91.00 or 8903.92.00 of the Harmonized Tariff Schedule of the United States and based upon the value of the large yacht at the time of importation) shall be deposited with the Customs Service; and (B) the bond posted as required by sub- section (c)(2) shall be returned to the im- porter. (2) Additional requirements No extensions of the bond period shall be al- lowed. Any large yacht exported in compliance with the bond period may not be reentered for purposes of sale at a boat show in the United States (in order to receive duty deferral bene- fits) for a period of 3 months after such expor- tation. (f) Regulations The Secretary of the Treasury is authorized to make such rules and regulations as may be nec- essary to carry out the provisions of this sec- tion. (June 17, 1930, ch. 497, title IV, § 484b, as added Pub. L. 106–36, title II, § 2406(a), June 25, 1999, 113 Stat. 170.) Editorial Notes REFERENCES IN TEXT The Harmonized Tariff Schedule of the United States, referred to in subsecs. (c)(2), (d)(1)(A), and (e)(1)(A), is not set out in the Code. See Publication of Harmonized Tariff Schedule note set out under section 1202 of this title. Statutory Notes and Related Subsidiaries EFFECTIVE DATE Pub. L. 106–36, title II, § 2406(b), June 25, 1999, 113 Stat. 171, provided that: ‘‘The amendment made by sub- section (a) [enacting this section] shall apply with re- spect to any large yacht imported into the United States after the date that is 15 days after the date of the enactment of this Act [June 25, 1999].’’ 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. § 1485. Declaration (a) Requirement; form and contents Every importer of record making an entry under the provisions of section 1484 of this title shall make and file or transmit electronically therewith, in a form and manner to be pre- scribed by the Secretary of the Treasury, a dec- laration under oath, stating— (1) Whether the merchandise is imported in pursuance of a purchase or an agreement to Page 187 TITLE 19—CUSTOMS DUTIES § 1485 purchase, or whether it is imported otherwise than in pursuance of a purchase or agreement to purchase; (2) That the prices set forth in the invoice are true, in the case of merchandise purchased or agreed to be purchased; or in the case of merchandise secured otherwise than by pur- chase or agreement to purchase, that the statements in such invoice as to value or price are true to the best of his knowledge and be- lief; (3) That all other statements in the invoice or other documents filed with the entry, or in the entry itself, are true and correct; and (4) That he will produce at once to the ap- propriate customs officer any invoice, paper, letter, document, or information received showing that any such prices or statements are not true or correct. (b) Books and periodicals The Secretary of the Treasury is authorized to prescribe regulations for one declaration in the case of books, magazines, newspapers, and peri- odicals published and imported in successive parts, numbers, or volumes, and entitled to free entry. (c) Agents In the event that an entry is made by an agent under the provisions of section 1484 of this title and such agent is not in possession of such dec- laration of the importer of record, such agent shall give a bond to produce such declaration. (d) Liability of importer of record for increased duties An importer of record shall not be liable for any additional or increased duties if (1) he de- clares at the time of entry that he is not the ac- tual owner of the merchandise, (2) he furnishes the name and address of such owner, and (3) within ninety days from the date of entry he produces a declaration of such owner condi- tioned that he will pay all additional and in- creased duties, under such regulations as the Secretary of the Treasury may prescribe. Such owner shall possess all the rights of an importer of record. (e) Separate forms for purchase and nonpur- chase importations The Secretary of the Treasury shall prescribe separate forms for the declaration in the case of merchandise which is imported in pursuance of a purchase or agreement to purchase and mer- chandise which is imported otherwise than in pursuance of a purchase or agreement to pur- chase. (f) Deceased or insolvent persons; partnerships and corporations Whenever such merchandise is consigned to a deceased person, or to an insolvent person who has assigned the same for the benefit of his creditors, the executor or administrator, or the assignee of such person or trustee in a case under title 11, shall be considered as the im- porter of record; when consigned to a partner- ship the declaration of one of the partners only shall be required, and when consigned to a cor- poration such declaration may be made by any officer of such corporation. Whether the im- porter of record is an individual, a partnership, or a corporation, the declaration may be made by any person who has knowledge of the facts and who is specifically authorized by such indi- vidual, a member of such partnership, or an offi- cer of such corporation to make such declara- tion. (g) Exported merchandise returned as undeliver- able With respect to any importation of merchan- dise to which General Headnote 4(e) of the Har- monized Tariff Schedule of the United States ap- plies, any person who gained any benefit from, or met any obligation to, the United States as a result of the prior exportation of such merchan- dise shall, in accordance with regulations pre- scribed by the Secretary, within a reasonable time inform the Customs Service of the return of the merchandise. (June 17, 1930, ch. 497, title IV, § 485, 46 Stat. 724; June 25, 1938, ch. 679, § 13, 52 Stat. 1083; Pub. L. 91–271, title III, § 301(b), June 2, 1970, 84 Stat. 287; Pub. L. 95–598, title III, § 315, Nov. 6, 1978, 92 Stat. 2678; Pub. L. 97–446, title II, § 201(e), Jan. 12, 1983, 96 Stat. 2350; Pub. L. 103–182, title VI, § 657, Dec. 8, 1993, 107 Stat. 2212.) Editorial Notes REFERENCES IN TEXT The Harmonized Tariff Schedule of the United States, referred to in subsec. (g), is not set out in the Code. See Publication of Harmonized Tariff Schedule note set out under section 1202 of this title. PRIOR PROVISIONS Provisions similar to those in this section were con- tained in act Sept. 21, 1922, ch. 356, title IV, § 485, 42 Stat. 961. That section was superseded by section 485 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act. Prior provisions for a declaration to be filed when merchandise was entered by invoice, were contained in the Customs Administrative Act of June 10, 1890, ch. 407, § 5, 26 Stat. 132, as amended by the Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 95, and by act Oct. 3, 1913, ch. 16, § III, F, 38 Stat. 182. The sections of the acts of 1890 and 1913, referred to, were repealed by act Sept. 21, 1922, ch. 356, title IV, § 643, 42 Stat. 989. R.S. § 2786, requiring entries to be verified by oath, was superseded by the Customs Administrative Act of June 10, 1890, ch. 407, §§ 4, 5, 22, 26 Stat. 131, 132, 140, amended by the Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 92, 102, and further amended by the Underwood Tariff Act of Oct. 3, 1913, ch. 16, § III, E, F, and section IV, S, of that act, prior to repeal by act Sept. 21, 1922, ch. 356, title IV, § 642, 42 Stat. 989. R.S. § 2841 prescribed the forms of oaths of which one, according to the nature of the case, was required to be administered by the collector at the time of the entry of merchandise by invoice. It was modified by act May 1, 1876, ch. 89, § 2, 19 Stat. 49, and repealed by the Cus- toms Administrative Act of June 10, 1890, ch. 407, § 29, 26 Stat. 141, amended and reenacted by the Payne-Al- drich Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 104, and dec- larations in lieu of oaths were required to accompany the invoice by section 5 of the Customs Administrative Act, amended by the Payne-Aldrich Act and further amended by the Underwood Tariff Act of Oct. 3, 1913, ch. 16, § III, F. All oaths administered by officers of the customs, except as provided in the Customs Adminis- trative Act, were abolished by section 22 thereof amended by section 28 of the Payne-Aldrich Act. The provisions for the abolition of fees and oaths on entry of goods, made by the Customs Administrative Page 188 TITLE 19—CUSTOMS DUTIES § 1486 Act of June 10, 1890, ch. 407, § 22, 26 Stat. 140, as amend- ed by the Payne-Aldrich Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 102, were superseded by a proviso annexed to section IV, S, of the Underwood Tariff Act of Oct. 3, 1913, which provided that ‘‘nothing in this act shall be construed to permit any oaths to be demanded or fees to be charged except as provided in this act,’’ etc. Act May 1, 1876, ch. 89, § 2, 19 Stat. 49, modifying the form of oath prescribed by R.S. § 2841, was repealed by act Sept. 21, 1922, ch. 356, title IV, § 643, 42 Stat. 989. R.S. § 2849, relative to oaths when merchandise be- longed in part to a resident of the United States and in part to a non-resident was superseded in part by the Customs Administrative Act of June 10, 1890, ch. 407, §§ 5, 22, 29, 26 Stat. 132, 140, 141, amended by the Payne- Aldrich Tariff Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 92, 102, 104, and further amended by the Underwood Tariff Act of Oct. 3, 1913, ch. 16, § III, B–J, and was repealed by act Sept. 21, 1922, ch. 356, title IV, § 642, 42 Stat. 989. Prior provisions requiring a bond to be taken when entry was made by an agent, factor, or person other than the owner or ultimate consignee, and prescribing the conditions, etc., of the bond, and the circumstances under which it might be canceled with a proviso au- thorizing the taking of a general penal bond, were con- tained in R.S. § 2787, as amended by act Mar. 2, 1905, ch. 1306, 33 Stat. 826, which was repealed by act Sept. 21, 1922, ch. 356, title IV, § 642, 42 Stat. 989. Provisions concerning the statement to be presented to the collector when merchandise entered for customs duty had been consigned for sale to a person, agent, partner, or consignee, were contained in act Oct. 3, 1913, ch. 16, § III, J, 38 Stat. 185, which reenacted the provisions of the Customs Administrative Act of June 10, 1890, ch. 407, 26 Stat. 131, and the Payne-Aldrich Tar- iff Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 96, and which was repealed by act Sept. 21, 1922, ch. 356, title IV, § 643, 42 Stat. 989. A prior provision relative to oaths to invoices when merchandise belonged to estates of deceased persons or of persons insolvent was contained in R.S. § 2846, which was superseded, in part, by the abolition of all oaths administered by officers of the customs, except as pro- vided therein, by the Customs Administrative Act of June 10, 1890, ch. 407, § 22, 26 Stat. 140, and by the repeal, by section 29 of that act, 26 Stat. 141, of R.S. §§ 2841, 2843, 2845, which required oaths to accompany invoices on entry of merchandise, and the substitution of dec- larations for such oaths, by sections 3–5 of said act, 26 Stat. 131, amended by the Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 102, and further amended by the Underwood Tariff Act of Oct. 3, 1913, ch. 16, § III, D, F, and § IV, S, 38 Stat. 181. AMENDMENTS 1993—Subsec. (a). Pub. L. 103–182, § 657(1), in introduc- tory provisions, inserted ‘‘or transmit electronically’’ after ‘‘file’’ and ‘‘and manner’’ after ‘‘form’’. Subsec. (d). Pub. L. 103–182, § 657(2), substituted ‘‘An importer’’ for ‘‘A importer’’ and ‘‘an importer’’ for ‘‘a importer’’. Subsec. (g). Pub. L. 103–182, § 657(3), added subsec. (g). 1983—Subsec. (a). Pub. L. 97–446 substituted ‘‘importer of record’’ for ‘‘consignee’’ before ‘‘making an entry’’. Subsec. (c). Pub. L. 97–446 substituted ‘‘importer of record’’ for ‘‘consignee’’ after ‘‘declaration of the’’. Subsecs. (d), (f). Pub. L. 97–446 substituted ‘‘importer of record’’ for ‘‘consignee’’ wherever appearing. 1978—Subsec. (f). Pub. L. 95–598 substituted ‘‘trustee in a case under title 11’’ for ‘‘receiver or trustee in bankruptcy’’. 1970—Subsec. (a). Pub. L. 91–271 substituted reference to appropriate customs officer for reference to col- lector. 1938—Subsec. (f). Act June 25, 1938, changed the comma to a period after ‘‘such declaration may be made by any officer of such corporation’’, struck out ‘‘or by any other person specifically authorized by any officer of such corporation to make the same’’ after said comma, and inserted in lieu thereof a new sen- tence providing that whether the consignee is an indi- vidual, a partnership, or a corporation, the declaration may be made by any person having knowledge of the facts and authorized to make such declaration. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1983 AMENDMENT Amendment by Pub. L. 97–446 applicable 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 a note under section 1484 of this title. EFFECTIVE DATE OF 1978 AMENDMENT Amendment by Pub. L. 95–598 effective Oct. 1, 1979, see section 402(a) of Pub. L. 95–598, set out as an Effec- tive Date note preceding section 101 of Title 11, Bank- ruptcy. 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. § 1486. Administration of oaths; verification of documents (a) Customs officers The following officers and employees may ad- minister any oaths required or authorized by law or regulations promulgated thereunder in respect of any matter coming before such offi- cers or employees in the performance of their of- ficial duties: (1) Any customs officer appointed by the President; (2) the chief assistant of any such officer, or any officer or employee of the customs field service designated for the purpose by such officer or by the Secretary of the Treas- ury; and (3) any officer or employee of the United States Customs Service designated for the purpose by the Secretary of the Treasury. (b) Postmasters The postmaster or assistant postmaster of the United States at any post office where customs officers are not stationed, is authorized to ad- minister any oaths required to be made to state- ments in customs documents by importers of merchandise, not exceeding $100 in value, through the mails. (c) No compensation No compensation or fee shall be demanded or accepted for administering any oath under the provisions of this section.