19 U.S.C. § 1317 — Tobacco products; supplies for certain

Page 98 TITLE 19—CUSTOMS DUTIES § 1316 1978—Subsec. (a)(3). Pub. L. 95–410, § 101, added par. (3). Subsec. (d). Pub. L. 95–410, § 204, substituted ‘‘publica- tion in the Federal Register’’ for ‘‘publication in the weekly Treasury Decisions’’. 1975—Subsec. (d). Pub. L. 93–618, as amended by Pub. L. 96–39, inserted ‘‘or the imposition of countervailing duties under section 1303 of this title’’ after ‘‘anti- dumping duties’’. 1970—Subsec. (a). Pub. L. 91–271 substituted reference to the appropriate customs officer for reference to the collector. 1953—Act Aug. 8, 1953, amended section generally by dividing section into subsections, and by changing the provisions set out as subsecs. (a) and (b) to clarify such provisions with respect to effective dates of rates of duty. 1938—Act June 25, 1938, amended section generally, among which changes it inserted provisions set out as subsecs. (c) and (d). Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1994 AMENDMENT Pub. L. 103–465, title II, § 261(d)(2), Dec. 8, 1994, 108 Stat. 4910, provided that: ‘‘The amendments made by this subsection [amending this section and sections 1337, 1671, 1677i, 2192, and 2194 of this title and provi- sions set out as a note under section 1303 of this title] shall take effect on the effective date of this title [Jan. 1, 1995, see Effective Date of 1994 Amendment note set out under section 1671 of this title]. EFFECTIVE DATE OF 1988 AMENDMENT Amendment by Pub. L. 100–418 effective Jan. 1, 1989, and applicable with respect to articles entered on or after such date, see section 1217(b)(1) of Pub. L. 100–418, set out as an Effective Date note under section 3001 of this title. EFFECTIVE DATE OF 1975 AMENDMENT Pub. L. 93–618, title III, § 331(d), Jan. 3, 1975, 88 Stat. 2053, as amended by Pub. L. 103–465, title II, § 261(d)(1)(A)(i), Dec. 8, 1994, 108 Stat. 4909, provided that: ‘‘(1) The amendments made by this section [amending this section and sections 1303 and 1516 of this title] shall take effect on the date of the enactment of this Act [Jan. 3, 1975.] ‘‘(2) For purposes of applying the provisions of sec- tion 303(a)(4) of the Tariff Act of 1930 [section 1303(a)(4) of this title] (as amended by subsection (a)) with re- spect to any investigation which was initiated before the date of the enactment of this Act [Jan. 3, 1975] under section 303 of such Act (as in effect before such date), such investigation shall be treated as having been initiated on the day after such date of enactment under section 303(a)(3)(B) of such Act.’’ 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. 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 all other officers of Department of the Treasury and functions of all agencies and employees of such Department transferred, with certain exceptions, to Secretary of the Treasury, with power vested in him to authorize their performance or performance of any of his functions, by any of such officers, agencies, and employees, by 1950 Reorg. Plan No. 26, §§ 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 officers, referred to in text, were under Department of the Treasury. § 1316. Omitted Editorial Notes CODIFICATION Section, act June 17, 1930, ch. 497, title III, § 316, 46 Stat. 695, prohibiting the construction of this chapter so as to abrogate or affect the treaty between the United States and Cuba concluded on Dec. 11, 1902, was omitted in view of the termination of such treaty on Aug. 21, 1963 (see note below), and section 401 of Pub. L. 87–456, title IV, May 24, 1962, 76 Stat. 78, set out as a note under section 1351 of this title. Section 401(d) of Pub. L. 87–456 declares sections 124 and 125 of this title as inapplicable so long as section 401(a) of Pub. L. 87–456, declaring Cuba as a nation dominated or con- trolled by the foreign government or foreign organiza- tion controlling the world communist movement, ap- plies. Statutory Notes and Related Subsidiaries TREATY BETWEEN UNITED STATES AND CUBA The treaty concluded between the United States and the Republic of Cuba on Dec. 11, 1902, referred to in text, was terminated Aug. 21, 1963, pursuant to notice given by the United States on Aug. 21, 1962. See Bevans, Treaties, and Other International Agreements of the United States of America, 1776 to 1949, vol. VI, page 1106. § 1317. Tobacco products; supplies for certain vessels and aircraft (a) Exportation of tobacco products The shipment or delivery of manufactured to- bacco, snuff, cigars, or cigarettes, for consump- tion beyond the jurisdiction of the internal-rev- enue laws of the United States, as defined by section 2197(a) of title 26, shall be deemed expor- tation within the meaning of the customs and internal-revenue laws applicable to the expor- tation of such articles without payment of duty or internal-revenue tax. (b) Exportation of supplies for certain vessels and aircraft The shipment or delivery of any merchandise for use as supplies (including equipment) upon, Page 99 TITLE 19—CUSTOMS DUTIES § 1318 or in the maintenance or repair of any vessel or aircraft described in subdivision (2) or (3) of sec- tion 1309(a) of this title, or for use as ground equipment for any such aircraft, shall be deemed an exportation within the meaning of the cus- toms and internal-revenue laws applicable to the exportation of such merchandise without the payment of duty or internal-revenue tax. With respect to merchandise for use as ground equipment, such shipment or delivery shall not be deemed an exportation within the meaning of the internal-revenue laws relating to taxes other than those imposed upon or by reason of importation. (June 17, 1930, ch. 497, title III, § 317, 46 Stat. 696; June 25, 1938, ch. 679, § 5(b), 52 Stat. 1081; Aug. 8, 1953, ch. 397, § 11(b), 67 Stat. 514.) Editorial Notes REFERENCES IN TEXT Section 2197(a) of title 26, referred to in subsec. (a), is a reference to section 2197(a) of the Internal Revenue Code of 1939, which was repealed by section 7851 of Title 26, Internal Revenue Code. AMENDMENTS 1953—Subsec. (b). Act Aug. 8, 1953, extended to foreign vessels the exemption from payment of duty and inter- nal revenue tax theretofore available for supplies used in the maintenance or repair of aircraft; and provided an exemption for ground equipment for foreign-flag air- craft from duties and taxes imposed on, by reason of, importation. 1938—Act June 25, 1938, amended section catchline, designated existing provisions as subsec. (a), and added subsec. (b). Statutory Notes and Related Subsidiaries 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. REPEALS Insofar as subsec. (a) of this section related exclu- sively to Internal Revenue it was repealed and incor- porated as section 2197(b) of the Internal Revenue Code of 1939. See section 4(a) of enacting sections of Internal Revenue Code of 1939. Section 2197(b) of I. R. C. 1939 was replaced by section 5704(b) of Title 26, Internal Rev- enue Code. § 1318. Emergencies (a) Whenever the President shall by proclama- tion declare an emergency to exist by reason of a state of war, or otherwise, he may authorize the Secretary of the Treasury to extend during the continuance of such emergency the time herein prescribed for the performance of any act, and may authorize the Secretary of the Treasury to permit, under such regulations as the Secretary of the Treasury may prescribe, the importation free of duty of food, clothing, and medical, surgical, and other supplies for use in emergency relief work. The Secretary of the Treasury shall report to the Congress any action taken under the provisions of this section. (b)(1) Notwithstanding any other provision of law, the Secretary of the Treasury, when nec- essary to respond to a national emergency de- clared under the National Emergencies Act (50 U.S.C. 1601 et seq.) or to a specific threat to human life or national interests, is authorized to take the following actions on a temporary basis: (A) Eliminate, consolidate, or relocate any office or port of entry of the Customs Service. (B) Modify hours of service, alter services rendered at any location, or reduce the num- ber of employees at any location. (C) Take any other action that may be nec- essary to respond directly to the national emergency or specific threat. (2) Notwithstanding any other provision of law, the Commissioner of U.S. Customs and Bor- der Protection, when necessary to respond to a specific threat to human life or national inter- ests, is authorized to close temporarily any Cus- toms office or port of entry or take any other lesser action that may be necessary to respond to the specific threat. (3) The Secretary of the Treasury or the Com- missioner of U.S. Customs and Border Protec- tion, as the case may be, shall notify the Com- mittee on Ways and Means of the House of Rep- resentatives and the Committee on Finance of the Senate not later than 72 hours after taking any action under paragraph (1) or (2). (June 17, 1930, ch. 497, title III, § 318, 46 Stat. 696; Pub. L. 107–210, div. A, title III, § 342, Aug. 6, 2002, 116 Stat. 981; Pub. L. 114–125, title VIII, § 802(d)(2), Feb. 24, 2016, 130 Stat. 210.) Editorial Notes REFERENCES IN TEXT The National Emergencies Act, referred to in subsec. (b)(1), is Pub. L. 94–412, Sept. 14, 1976, 90 Stat. 1255, which is classified principally to chapter 34 (§ 1601 et seq.) of Title 50, War and National Defense. For com- plete classification of this Act to the Code, see Short Title note set out under section 1601 of Title 50 and Ta- bles. PRIOR PROVISIONS Provisions similar to those in subsec. (a) of this sec- tion were contained in act Sept. 21, 1922, ch. 356, title IV, § 622, 42 Stat. 988, which was superseded by section 318 of the Tariff Act of 1930, comprising this section, and repealed by section 651(a)(1) of said 1930 Act. AMENDMENTS 2002—Pub. L. 107–210 designated existing provisions as subsec. (a) and added subsec. (b). Statutory Notes and Related Subsidiaries CHANGE OF NAME ‘‘Commissioner of U.S. Customs and Border Protec- tion’’ substituted for ‘‘Commissioner of Customs’’ in subsec. (b)(2) and (3) on authority of section 802(d)(2) of Pub. L. 114–125, set out as a note under section 211 of Title 6, Domestic Security. EFFECTIVE DATE OF 2002 AMENDMENT Amendment by Pub. L. 107–210 applicable to petitions for certification filed under part 2 or 3 of subchapter II