CHAPTER 3 - THE TARIFF AND RELATED PROVISIONS

Title 19 > CHAPTER 3

Sections (117)

§ 121 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930

§ 122 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930

§ 123 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930

§ 123a Transferred

§§ 124, 125 Omitted

§ 126 Imports from Canal Zone

All laws affecting imports of articles, goods, wares, and merchandise and entry of persons into the United States from foreign countries shall apply to articles, goods, wares, and merchandise and persons coming from the Canal Zone, Isthmus of Panama, and seeking entry into any State or Territory of the United States or the District of Columbia. ( Mar. 2, 1905, ch. 1311 , 33 Stat. 843 .)

§ 127 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930

§ 128 Repealed. Pub. L. 109–304, § 19, Oct. 6, 2006, 120 Stat. 1710

§ 129 Discriminating duties

No part of the additional or discriminating duty imposed by law on merchandise on account of its importation in foreign vessels shall be allowed to be drawback, but the whole shall be retained. (R.S. § 3027.)

§§ 130, 131 Repealed. Pub. L. 109–304, § 19, Oct. 6, 2006, 120 Stat. 1710

§§ 132, 133 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762

§ 134 Repealed. Aug. 8, 1953, ch. 397, § 4(b), 67 Stat. 509

§§ 135 to 143 Repealed. June 17, 1939, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930

§ 144 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930

§ 144a Entry under bond of exhibits of arts, sciences, and industries, and products of soil, mine, and sea

All articles which shall be imported from foreign countries for the sole purpose of exhibition or display at a permanent exhibition or exhibitions and/or at a temporary exhibition or exhibitions of the arts, sciences, and industries, and products of the soil, mine, and sea, to be held at any time and from time to time by Rockefeller Center (Incorporated), a corporation organized under the laws of the State of New York, and/or by its tenants or licensees in a building or buildings to be owned by Rockefeller Center (Incorporated), and to be a part of and to be known as Rockefeller Center and to be located between Fifth and Sixth Avenues and Forty-eighth and Fifty-first Streets, in the Borough of Manhattan, city and State of New York, upon which articles there shall be a tariff or customs duty, shall be admitted free of such tariff, customs duty, fees, or charges under such regulations as the Secretary of the Treasury shall prescribe; but it shall be lawful, at any time during or at the close of any exhibition held pursuant to this section, to sell for delivery at the close thereof any goods or property imported for and actually displayed at such exhibition, subject to such regulations for the security of the revenue and for the collection of import duties as the Secretary of the Treasury shall prescribe: Provided , That all such articles, when sold or withdrawn for consumption or use in the United States, shall be subject to the duty, if any, imposed upon such articles by the revenue laws in force at the date of their withdrawal and to the requirements of the tariff laws in effect at such date: And provided further , That Rockefeller Center (Incorporated) shall be deemed, for customs purposes only, to be the sole consignee of all merchandise imported under the provisions of this section, and that all necessary governmental expenses incurred as a result of exhibitions authorized under this section, including salaries of customs officials in charge of imported articles, shall be paid to the Treasury of the United States by Rockefeller Center (Incorporated) under regulations to be prescribed by the Secretary of the Treasury: And provided further , That all such articles shall, at the expiration of two years, be subject to the impost duty then in force, unless the same shall have been sold or exported from this country prior to that period of time: And provided further , That nothing in this section contained shall be construed as an invitation, express or implied, from the Government of the United States to any foreign government, state, municipality, corporation, partnership, or individual to import any articles for the purpose of exhibition at the said exhibitions. ( July 19, 1932, ch. 511 , 47 Stat. 705 .)

§§ 145 to 147 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930

§§ 148 to 150 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930

§ 151 Bonded warehouses for storage and cleansing of imported garbanzo; withdrawals

Under such regulations and conditions as may be prescribed by the Secretary of the Treasury, bonded warehouses may be established in which imported Mexican peas, commonly called garbanzo may be stored, cleaned, repacked or otherwise changed in condition, but not manufactured, and withdrawn for exportation without the payment of duty thereon. The whole or any part of such imported garbanzo, and the waste material and by-products incident to cleaning or otherwise treating said imported garbanzo, may be withdrawn for domestic consumption upon the payment on the quantity so withdrawn of the duty imposed by law on such garbanzo in their condition as imported. The compensation of customs officers and storekeepers for all services in the supervision of such warehouses shall be paid from moneys advanced by the warehouse proprietor to the appropriate customs officer and be carried in a special account and disbursed for such purposes, and all expenses incurred shall be paid by the warehouse proprietor. ( June 28, 1916, ch. 180 , 39 Stat. 239 ; Pub. L. 91–271, title III, § 310 , June 2, 1970 , 84 Stat. 292 .)

§ 152 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930

§§ 152a, 152b Repealed. Oct. 31, 1951, ch. 655, § 56(d), 65 Stat. 729

§ 153 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930

§§ 154 to 159 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930

§§ 160 to 171 Repealed. Pub. L. 96–39, title I, § 106(a), July 26, 1979, 93 Stat. 193

§ 172 Omitted

§ 173 Omitted

§§ 174 to 180 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930

§ 181 Exclusion of imports from countries making discriminations

Whenever the President shall be satisfied that unjust discriminations are made by or under the authority of any foreign state against the importation to or sale in such foreign state of any product of the United States, he may direct that such products of such foreign state so discriminating against any product of the United States as he may deem proper shall be excluded from importation to the United States; and in such case he shall make proclamation of his direction in the premises, and therein name the time when such direction against importation shall take effect, and after such date the importation of the articles named in such proclamation shall be unlawful. The President may at any time revoke, modify, terminate, or renew any such direction as, in his opinion, the public interest may require. ( Aug. 30, 1890, ch. 839, § 5 , 26 Stat. 415 .)

§§ 182 to 190 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930

§§ 191, 192 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), (4), 46 Stat. 762, eff. June 18, 1930

§§ 193 to 195 Repealed. Pub. L. 87–456, title III, § 303(c), May 24, 1962, 76 Stat. 78

§ 196 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930

§ 196a Repealed. Pub. L. 87–456, title III, § 303(c), May 24, 1962, 76 Stat. 78

§ 197 Duties, how payable

Except as provided in section 198 of this title all duties upon imports shall be collected in ready money, and shall be paid in coin, coin certificates, and such other certificates or Treasury notes as may by law be declared receivable in payment thereof. (R.S. § 3009; Feb. 27, 1877, ch. 69 , 19 Stat. 247 , 249.)

§ 198 Certified checks; receivable for all public dues; lien for payment of

It shall be lawful for collecting officers to receive certified checks drawn on National and State banks and trust companies, during such time and under such regulations as the Secretary of the Treasury may prescribe, in payment for duties on imports, and all public dues, including special customs deposits. No person, however, who may be indebted to the United States on account of duties on imports who shall have tendered a certified check or checks as provisional payment for such duties or taxes, in accordance with the terms of this section, shall be released from the obligation to make ultimate payment thereof until such certified check so received has been duly paid; and if any such check so received is not duly paid by the bank on which it is drawn and so certifying the United States shall, in addition to its right to exact payment from the party originally indebted therefor, have a lien for the amount of such check upon all the assets of such bank; and such amount shall be paid out of its assets in preference to any or all other claims whatsoever against said bank, except the necessary costs and expenses of administration and the reimbursement of the United States for the amount expended in the redemption of the circulating notes of such bank. ( Mar. 2, 1911, ch. 191, § 1 , 36 Stat. 965 ; Mar. 3, 1913, ch. 119 , 37 Stat. 733 .)

§ 199 Judgments, how payable

In all proceedings brought by the United States in any court for due recovery as well of duties upon imports alone as of penalties for the nonpayment thereof, the judgment shall recite that the same is rendered for duties, and such judgment, interest, and costs shall be payable in the coin by law receivable for duties, and the execution issued on such judgment shall set forth that the recovery is for duties, and shall require the marshal to satisfy the same in the coin by law receivable for duties; and in case of levy upon and sale of the property of the judgment debtor, the marshal shall refuse payment from any purchaser at such sale in any other money than that specified in the execution. (R.S. § 3014.)

§ 231 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762

§ 232 “Port” defined

The word “port”, as used in title 34 of the Revised Statutes, may include any place from which merchandise can be shipped for importation, or at which merchandise can be imported. (R.S. § 2767.)

§ 233 Departure from prescribed forms

In cases where the forms of official documents, as prescribed by title 34 of the Revised Statutes, shall be substantially complied with and observed, according to the true intent thereof, no penalty or forfeiture shall be incurred by a deviation therefrom. (R.S. § 2769.)

§§ 234 to 239 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930

§ 240 Value at date of shipment

When the duty upon any imports shall be subject to be levied upon the true market value of such imports in the principal markets of the country from whence the importation has been made, or at the port of exportation, the duty shall be estimated and collected upon the value on the day of actual shipment, whenever a bill of lading shall be presented showing the date of shipment, and which shall be certified by a certificate of the United States consul or legally authorized deputy. (R.S. § 2904.)

§§ 241 to 256 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930

§§ 257, 258 Repealed. Pub. L. 91–654, § 3, Jan. 5, 1971, 84 Stat. 1945

“Sec. 2

On or after the date of the enactment of this Act [ Aug. 7, 1974 ], no department or agency of the United States shall be entitled to a refund of any duties paid before January 5, 1971 , by any department or agency of the United States under section 3114 of the Revised Statutes of the United States [ section 257 of this title ].”

§§ 259, 260 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762

§ 261 Omitted

§§ 262 to 266 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930

§ 267 Overtime and premium pay for customs officers

(a) Overtime pay Subject to paragraph (2) and subsection (c), a customs officer who is officially assigned to perform work in excess of 40 hours in the administrative workweek of the officer or in excess of 8 hours in a day shall be compensated for that work at an hourly rate of pay that is equal to 2 times the hourly rate of the basic pay of the officer. For purposes of this paragraph, the hourly rate of basic pay for a customs officer does not include any premium pay provided for under subsection (b). Any work for which compensation is authorized under paragraph (1) and for which the customs officer is required to return to the officer’s place of work shall be treated as being not less than 2 hours in duration; but only if such work begins at least 1 hour after the end of any previous regularly scheduled work assignment and ends at least 1 hour before the beginning of the following regularly scheduled work assignment. Except as provided in clause (ii), in addition to the compensation authorized under paragraph (1) for work to which subparagraph (A) applies, the customs officer is entitled to be paid, as compensation for commuting time, an amount equal to 3 times the hourly rate of basic pay of the officer. Compensation for commuting time is not payable under clause (i) if the work for which compensation is authorized under paragraph (1)— does not commence within 16 hours of the customs officer’s last regularly scheduled work assignment, or commences within 2 hours of the next regularly scheduled work assignment of the customs officer.

(b) Premium pay for customs officers If the majority of the hours of regularly scheduled work of a customs officer occurs during the period beginning at 3 p.m. and ending at 12 a.m., the officer is entitled to pay for work during such period (except for work to which paragraph (2) or (3) applies) at the officer’s hourly rate of basic pay plus premium pay amounting to 15 percent of that basic rate. If the majority of the hours of regularly scheduled work of a customs officer occurs during the period beginning at 11 p.m. and ending at 8 a.m., the officer is entitled to pay for work during such period (except for work to which paragraph (2) or (3) applies) at the officer’s hourly rate of basic pay plus premium pay amounting to 20 percent of that basic rate. If the regularly scheduled work assignment of a customs officer is 7:30 p.m. to 3:30 a.m., the officer is entitled to pay for work during such period (except for work to which paragraph (2) or (3) applies) at the officer’s hourly rate of basic pay plus premium pay amounting to 15 percent of that basic rate for the period from 7:30 p.m. to 11:30 p.m. and at the officer’s hourly rate of basic pay plus premium pay amounting to 20 percent of that basic rate for the period from 11:30 p.m. to 3:30 a.m. A customs officer who performs any regularly scheduled work on a Sunday that is not a holiday is entitled to pay for that work at the officer’s hourly rate of basic pay plus premium pay amounting to 50 percent of that basic rate. A customs officer who performs any regularly scheduled work on a holiday is entitled to pay for that work at the officer’s hourly rate of basic pay plus premium pay amounting to 100 percent of that basic rate. Premium pay provided for under this subsection may not be treated as being overtime pay or compensation for any purpose.

(c) Limitations The aggregate of overtime pay under subsection (a) (including commuting compensation under subsection (a)(2)(B)) and premium pay under subsection (b) that a customs officer may be paid in any fiscal year may not exceed $25,000; except that the Commissioner of U.S. Customs and Border Protection or his designee may waive this limitation in individual cases in order to prevent excessive costs or to meet emergency requirements of the Customs Service. A customs officer who receives overtime pay under subsection (a) or premium pay under subsection (b) for time worked may not receive pay or other compensation for that work under any other provision of law.

(d) Regulations The Secretary of the Treasury shall promulgate regulations to prevent— abuse of callback work assignments and commuting time compensation authorized under subsection (a)(2); and the disproportionately more frequent assignment of overtime work to customs officers who are near to retirement.

(e) Definitions As used in this section: The term “customs officer” means an individual performing those functions specified by regulation by the Secretary of the Treasury for a customs inspector or canine enforcement officer. Such functions shall be consistent with such applicable standards as may be promulgated by the Office of Personnel Management. The term “holiday” means any day designated as a holiday under a Federal statute or Executive order.

§ 267a Foreign language proficiency awards

Cash awards for foreign language proficiency may, under regulations prescribed by the Secretary of the Treasury, be paid to customs officers (as referred to in section 267(e)(1) of this title ) to the same extent and in the same manner as would be allowable under subchapter III of chapter 45 of title 5 with respect to law enforcement officers (as defined by section 4521 of such title). ( Pub. L. 103–66, title XIII, § 13812(b) , Aug. 10, 1993 , 107 Stat. 671 .)

§§ 268 to 272 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930

§§ 273, 274 Repealed. Aug. 8, 1953, ch. 397, § 4(b), 67 Stat. 509

§§ 275 to 281 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930

§ 282 Repealed. Pub. L. 103–182, title VI, § 690(a)(2), Dec. 8, 1993, 107 Stat. 2222

§ 283 Duty on saloon stores

Articles purchased for the use of or for sale on board any such vessel, as saloon stores or supplies, shall be deemed merchandise, and shall be liable, when purchased at a foreign port, to entry and the payment of the duties found to be due thereon, at the first port of arrival of such vessel in the United States; and for a failure on the part of the saloon keeper or person purchasing or owning such articles to report, make entries, and pay duties, as hereinbefore required, such articles, together with the fixtures and other merchandise, found in such saloon or on or about such vessel, belonging to and owned by such saloon keeper or other person interested in such saloon, shall be seized and forfeited, and such saloon keeper or other person so purchasing and owning shall be liable to a penalty of not less than $100andnotmorethan$500, and shall be punishable by imprisonment for not less than three months and not more than two years. (R.S. § 3113.)

§§ 284, 285 Repealed. July 3, 1926, ch. 757, § 3, 44 Stat. 832

§§ 286, 287 Repealed. Pub. L. 103–182, title VI, § 690(a)(3), (4), Dec. 8, 1993, 107 Stat. 2222

§ 288 Documented vessels

Documented vessels with a registry endorsement, engaged in foreign trade on the Great Lakes or their tributary or connecting waters in trade with Canada, shall not thereby become liable to the payment of entry and clearance fees. (R.S. § 2793; Sept. 25, 1941, ch. 423 , 55 Stat. 733 ; Pub. L. 103–182, title VI, § 686(a)(1) , Dec. 8, 1993 , 107 Stat. 2220 ; Pub. L. 104–324, title XI, § 1115(b)(4) , Oct. 19, 1996 , 110 Stat. 3972 ; Pub. L. 109–304, § 14(a) , Oct. 6, 2006 , 120 Stat. 1702 .)

§§ 289 to 292 Repealed. Pub. L. 103–182, title VI, § 690(a)(1), (5)–(7), Dec. 8, 1993, 107 Stat. 2222, 2223

§ 293 Documented vessels touching at foreign ports

Any United States documented vessel with a registry or coastwise endorsement, or both, may engage in trade between one port in the United States and one or more ports within the same, with the privilege of touching at one or more foreign ports during the voyage, and land and take in thereat merchandise, passengers and their baggage, and letters, and mails. (R.S. § 3126; Pub. L. 91–271, title III, § 318 , June 2, 1970 , 84 Stat. 293 ; Pub. L. 103–182, title VI, § 686(a)(2) , Dec. 8, 1993 , 107 Stat. 2220 ; Pub. L. 104–295, § 21(e)(1) , Oct. 11, 1996 , 110 Stat. 3530 .)

§ 294 No duty by reason of documented vessel touching at foreign port

Any foreign merchandise taken in at one port of the United States to be conveyed in a United States documented vessel with a registry or coastwise endorsement, or both, to any other port within the same, either under the provisions relating to warehouses, or under the laws regulating the transportation coastwise of merchandise entitled to drawback, as well as any merchandise not entitled to drawback, but on which the import duties chargeable by law shall have been duly paid, shall not become subject to any import duty by reason of the vessel in which they may arrive having touched at a foreign port during the voyage. (R.S. § 3127; Pub. L. 103–182, title VI, § 686(a)(3) , Dec. 8, 1993 , 107 Stat. 2220 ; Pub. L. 104–295, § 21(e)(2) , Oct. 11, 1996 , 110 Stat. 3530 .)

§§ 331 to 337 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762

§ 338 Indorsement upon invoice; port of entry

The person producing an invoice for certification shall at the same time declare to the consul or vice consul the port in the United States at which it is intended to make entry of merchandise; whereupon the consul, or vice consul, shall indorse upon each of the triplicates a certificate, under his hand and official seal, stating that the invoice has been produced to him, with the date of such production, and the name of the person by whom the same was produced, and the port in the United States at which it shall be the declared intention to make entry of the merchandise therein mentioned. (R.S. § 2855; Apr. 5, 1906, ch. 1366, § 3 , 34 Stat. 100 .)

§ 339 Restriction on consular certificates

No consular officer of the United States shall grant a certificate for merchandise shipped from countries adjacent to the United States, which have passed a consulate after purchase for shipment. (R.S. § 2861.)

§ 340 Consuls to exact proof of invoice

All consular officers are authorized to require, before certifying any invoice, satisfactory evidence, either by the oath of the person presenting such invoices or otherwise, that such invoices are correct and true. In the exercise of the discretion hereby given, the consular officers shall be governed by such general or special regulations or instructions as may from time to time be established or given by the Secretary of State. (R.S. § 2862.)

§ 341 Fraudulent practices; consul’s report

All consuls of the United States having any knowledge or belief of any case or practice of any person who obtains verification of any invoice whereby the revenue of the United States is or may be defrauded, shall report the facts to the appropriate customs officer of the port where the revenue is or may be defrauded, or to the Secretary of the Treasury. (R.S. § 2863; Apr. 5, 1906, ch. 1366, § 3 , 34 Stat. 100 ; Pub. L. 91–271, title III, § 319 , June 2, 1970 , 84 Stat. 293 .)

§§ 342 to 375 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762

§ 376 Repealed. Aug. 2, 1956, ch. 887, § 4(a)(10), 70 Stat. 947

§ 377 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930

§ 378 Repealed. Feb. 28, 1933, ch. 131, § 1, 47 Stat. 1349

§ 379 Repealed. Aug. 2, 1956, ch. 887, § 4(a)(25), 70 Stat. 947

§§ 380 to 389 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930

§ 390 Repealed. Aug. 2, 1956, ch. 887, § 4(a)(26), 70 Stat. 948

§ 391 Ascertainment of duties on grain

For the purpose of estimating the duties on importations of grain, the number of bushels shall be ascertained by weight, instead of by measuring; and sixty pounds of wheat, fifty-six pounds of corn, fifty-six pounds of rye, forty-eight pounds of barley, thirty-two pounds of oats, sixty pounds of peas, and forty-two pounds of buckwheat, avoirdupois weight, shall respectively be estimated as a bushel. (R.S. § 2919.)

§§ 392 to 405 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930

§ 405a Repealed. Pub. L. 96–417, title VI, § 603, Oct. 10, 1980, 94 Stat. 1744

§ 405b Omitted

§§ 406 to 409 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat 762, eff. June 18, 1930

§§ 413 to 419 Repealed. June 17, 1930, ch. 497, title IV, §§ 641(e), 651(a)(1), 46 Stat. 760, 762, eff. June 18, 1930

§ 420 Repealed. Pub. L. 87–456, title III, § 303(c), May 24, 1962, 76 Stat. 78

§§ 451 to 459 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930

§ 460 Retention of distilled spirits, wines, etc., in warehouse during prohibitory period

Under regulations prescribed by the Secretary of the Treasury, any imported distilled spirits, wines, or other liquors which may be in any customs bonded warehouse under the customs laws on the date any prohibition of their sale or removal, by any Act of Congress, or proclamation of the President of the United States takes effect shall be permitted to remain therein without payment of any taxes or duties thereon, beyond the three-year period provided by law, during such period of prohibition; and may be exported at any time during such extended period. Any imported spirits, wines, or other liquors as to which the three-year bonded period may have expired after February 24, 1919 , and prior to the date such prohibition takes effect may at the option of the owner remain in bond during such period of prohibition. ( Feb. 24, 1919, ch. 18 , title VI, § 600(b), 40 Stat. 1106 .)

§§ 461 to 466 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930

§ 467 Imported distilled spirits, wines, or malt liquors; regulations for marks, brands, and stamps or devices on bulk containers; forfeitures

The Secretary of the Treasury may by regulation require such marks, brands, and stamps or devices to be placed on any bulk container (including a pipeline) used for holding, storing, transferring or conveying imported distilled spirits, wines, or malt liquors as he deems necessary and proper in the administration of the Federal laws applicable to such imported distilled spirits, wines, or malt liquors and may specify those marks, brands, and stamps or devices which the importer or owner shall place or have placed on such containers. Any such container of imported distilled spirits, wines, or malt liquors withdrawn from customs custody purporting to contain imported distilled spirits, wines, or malt liquors found without having thereon any mark, brand, stamp, or device the Secretary of the Treasury may require, shall be with its contents, forfeited to the United States of America. ( Mar. 1, 1879, ch. 125, § 11 , 20 Stat. 342 ; Pub. L. 95–410, title II, § 201 , Oct. 3, 1978 , 92 Stat. 898 .)

§ 468 Stamps and brands effaced on emptying packages of imported liquors

Every person who empties or draws off, or causes to be emptied or drawn off, the contents of any package of imported liquors stamped as above required, shall, at the time of such emptying, efface, obliterate, and destroy the stamp thereon, and also all other marks or brands which shall have been placed thereon in accordance with the law or regulations concerning imported liquors; every cask or other package from which the stamp for imported liquors required by section 467 of this title to be placed thereon shall not be effaced, obliterated, or destroyed, on emptying such package, shall be forfeited, and the same may be seized by any officer of internal revenue wherever found; and all the provisions and penalties of R.S. § 3324, relating to empty casks or packages from which the marks, brands, or stamps have not been effaced or obliterated, and relating to the removal of stamps from packages, and to having in possession any stamps so removed, shall apply to the stamps for imported spirits herein provided for, and to the casks or other packages on which such stamps shall have been used. ( Mar. 1, 1879, ch. 125, § 12 , 20 Stat. 342 ; May 28, 1880, ch. 108, § 12 , 21 Stat. 148 .)

§ 469 Dealing in or using empty stamped imported liquor containers

If any person shall purchase or sell, with the imported-liquor stamp herein required remaining thereon, or any of the marks or brands which shall have been placed thereon in accordance with the laws or regulations concerning imported liquors remaining thereon, any cask or other package, after the same has been once used to contain imported liquors and has been emptied; or if any person shall use or have in possession such cask or package, with any imitation of such marks or brands, for the purpose of placing domestic distilled spirits therein for sale; every such cask or package, with its contents, if any, shall be forfeited to the United States. And every such person who shall violate any of the provisions of this section shall be liable to a penalty of $200 for every such cask or package so purchased, sold, used, or had in possession. ( Mar. 1, 1879, ch. 125, § 13 , 20 Stat. 343 ; May 28, 1880, ch. 108, § 13 , 21 Stat. 148 .)

§ 471 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930

§§ 472 to 475 Repealed. Aug. 8, 1953, ch. 397, § 16(f), 67 Stat. 517

§ 481 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930

§ 482 Search of vehicles and persons

(a) Any of the officers or persons authorized to board or search vessels may stop, search, and examine, as well without as within their respective districts, any vehicle, beast, or person, on which or whom he or they shall suspect there is merchandise which is subject to duty, or shall have been introduced into the United States in any manner contrary to law, whether by the person in possession or charge, or by, in, or upon such vehicle or beast, or otherwise, and to search any trunk or envelope, wherever found, in which he may have a reasonable cause to suspect there is merchandise which was imported contrary to law; and if any such officer or other person so authorized shall find any merchandise on or about any such vehicle, beast, or person, or in any such trunk or envelope, which he shall have reasonable cause to believe is subject to duty, or to have been unlawfully introduced into the United States, whether by the person in possession or charge, or by, in, or upon such vehicle, beast, or otherwise, he shall seize and secure the same for trial.

(b) Any officer or employee of the United States conducting a search of a person pursuant to subsection (a) shall not be held liable for any civil damages as a result of such search if the officer or employee performed the search in good faith and used reasonable means while effectuating such search.

§ 483 Repealed. Sept. 1, 1954, ch. 1213, title V, § 502, 68 Stat. 1140

§§ 484 to 493 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930

§ 494 Repealed. Aug. 2, 1956, ch. 887, § 4(a)(27), 70 Stat. 948

§§ 495 to 505 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930

§ 506 Repealed. Aug. 5, 1935, ch. 438, title II, § 203(b), 49 Stat. 523

§ 507 Officers to make character known; assistance for officers

(a) Every customs officer shall— upon being questioned at the time of executing any of the powers conferred upon him, make known his character as an officer of the Federal Government; and have the authority to demand the assistance of any person in making any arrest, search, or seizure authorized by any law enforced or administered by customs officers, if such assistance may be necessary. If a person, without reasonable excuse, neglects or refuses to assist a customs officer upon proper demand under paragraph (2), such person is guilty of a misdemeanor and subject to a fine of not more than $1,000.

(b) Any person other than an officer or employee of the United States who renders assistance in good faith upon the request of a customs officer shall not be held liable for any civil damages as a result of the rendering of such assistance if the assisting person acts as an ordinary, reasonably prudent person would have acted under the same or similar circumstances.

§ 508 Persons making seizures pleading general issue and proving special matter

If any officer, or other person, executing or aiding or assisting in the seizure of goods, under any Act providing for or regulating the collection of duties on imports or tonnage, is sued for anything done in virtue of the powers given thereby, or by virtue of a warrant granted by any judge, or justice, pursuant to law, he may plead the general issue and give such Act and the special matter in evidence. (R.S. § 3073.)

§§ 509 to 521 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930

§§ 522 to 524 Repealed. Aug. 27, 1935, ch. 740, § 308, 49 Stat. 880

§ 525 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930

§ 526 Repealed. Aug. 2, 1956, ch. 887, § 4(a)(28), 70 Stat. 948

§ 527 Sums received from fines and other receipts covered into Treasury

Except as otherwise provided by law, all sums received from fines, penalties, and forfeitures, connected with the customs, and from fees paid into the Treasury by customs officers, and from storage, cartage, drayage, labor, and services, shall be covered into the Treasury as are other miscellaneous receipts. ( Mar. 4, 1907, ch. 2918, § 1 , 34 Stat. 1315 .)

§ 528 Appropriate customs officer to receive amount recovered

The appropriate customs officer within whose district any seizure shall be made or forfeiture incurred for any violation of the duty laws is authorized to receive from the court within which trial is had, or from the proper officer thereof, the sum recovered, after deducting all proper charges to be allowed by the court; and on receipt thereof he shall pay and distribute the same without delay, according to law. (R.S. § 3087; June 17, 1930, ch. 497 , title IV, § 604, 46 Stat. 754 ; Pub. L. 91–271, title III, § 319 , June 2, 1970 , 84 Stat. 293 .)

§ 529 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930

§ 530 Omitted

§§ 531 to 534 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930

§ 535 Compulsory production of books, invoices, or papers

In all suits and proceedings other than criminal arising under any of the revenue laws of the United States, the attorney representing the Government, whenever, in his belief, any business book, invoice, or paper, belonging to or under the control of the defendant or claimant, will tend to prove any allegation made by the United States, may make a written motion, particularly describing such book, invoice, or paper, and setting forth the allegation which he expects to prove; and thereupon the court in which suit or proceeding is pending may, at its discretion, issue a notice to the defendant or claimant to produce such book, invoice, or paper in court, at a day and hour to be specified in said notice, which, together with a copy of said motion, shall be served formally on the defendant or claimant by the United States marshal by delivering to him a certified copy thereof, or otherwise serving the same as original notices of suit in the same court are served; and if the defendant or claimant shall fail or refuse to produce such book, invoice, or paper in obedience to such notice, the allegations stated in the said motion shall be taken as confessed unless his failure or refusal to produce the same shall be explained to the satisfaction of the court. And if produced, the said attorney shall be permitted, under the direction of the court, to make examination (at which examination the defendant or claimant, or his agent, may be present) of such entries in said book, invoice, or paper as relate to or tend to prove the allegation aforesaid, and may offer the same in evidence on behalf of the United States. But the owner of said books and papers, his agent or attorney, shall have, subject to the order of the court, the custody of them, except pending their examination in court as aforesaid. ( June 22, 1874, ch. 391, § 5 , 18 Stat. 187 .)

§ 536 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930

§ 537 Officers, informers, and defendants as witnesses

No officer, or other person entitled to or claiming compensation under any provision of Act June 22, 1874 (chapter 391, 18 Statutes 188) shall be thereby disqualified from becoming a witness in any action, suit, or proceeding for the recovery, mitigation, or remission thereof, but shall be subject to examination and cross-examination in like manner with other witnesses, without being thereby deprived of any right, title, share, or interest in any fine, penalty, or forfeiture to which such examination may relate; and in every such case the defendant or defendants may appear and testify and be examined and cross-examined in like manner. ( June 22, 1874, ch. 391, § 8 , 18 Stat. 188 .)

§§ 538, 539 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930

§ 540 President may use suitable vessels for enforcing customs laws

In the execution of laws providing for the collection of duties on imports and tonnage, the President, in addition to the Coast Guard vessels in service, may employ in aid thereof such other suitable vessels as may, in his judgment, be required. (R.S. § 5318; Jan. 28, 1915, ch. 20, § 1 , 38 Stat. 800 ; Aug. 4, 1949, ch. 393 , §§ 1, 20, 63 Stat. 496 , 561.)

§§ 541, 542 Repealed. Aug. 2, 1956, ch. 887, § 4(a)(29), (30), 70 Stat. 948

§§ 571 to 573 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930

§ 574 Exemption from taking other oaths

Nothing contained in title 34 of the Revised Statutes shall be construed to exempt the masters or owners of vessels from making and subscribing any oaths required by any laws of the United States not immediately relating to the collection of the duties on the importation of merchandise into the United States. (R.S. § 3094.)

§§ 575, 576 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930

§ 577 Repealed. Oct. 31, 1951, ch. 655, § 56(d), 65 Stat. 729

§ 578 Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930

§ 579 Repealed. Aug. 2, 1956, ch. 887, § 4(a)(32), 70 Stat. 948

§ 580 Interest in suits on bonds for recovery of duties

Upon all bonds, on which suits are brought for the recovery of duties, interest shall be allowed, at the rate of 6 per centum a year, from the time when said bonds became due. (R.S. § 963.)