19 Usc 1466

Page 153

§ 1466

TITLE 19—CUSTOMS DUTIES
PRIOR PROVISIONS

Provisions similar to those in this section were contained in R.S. § 3100, as amended by act Feb. 18, 1875, ch.
80, § 1, 18 Stat. 319, and act Feb. 27, 1877, ch. 69, § 1, 19
Stat. 248, which was superseded by act Sept. 21, 1922, ch.
356, title IV, § 461, 42 Stat. 956, and was repealed by section 642 thereof. Section 461 of the 1922 act was superseded by section 461 of act June 17, 1930, comprising this
section, and repealed by section 651(a)(1) of the 1930 act.

§ 1462. Forfeiture
If such owner, agent, or other person shall fail
to comply with his demand, the officer shall retain such trunk, traveling bag, sack, valise, or
other container or closed vehicle, and open the
same, and, as soon thereafter as may be practicable, examine the contents, and if any article
subject to duty or any article the importation of
which is prohibited is found therein, the whole
contents and the container or vehicle shall be
subject to forfeiture.
(June 17, 1930, ch. 497, title IV, § 462, 46 Stat. 718.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in R.S. § 3101, which was superseded by act Sept.
21, 1922, ch. 356, title IV, § 462, 42 Stat. 956, and was repealed by section 642 thereof. Section 462 of the 1922 act
was superseded by section 462 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of
the 1930 act.

§ 1463. Sealed vessels and vehicles
To avoid unnecessary inspection of merchandise imported from a contiguous country at the
first port of arrival, the master of the vessel or
the person in charge of the vehicle in which such
merchandise is imported may apply to the customs officer of the United States stationed in
the place from which such merchandise is
shipped, and such officer may seal such vessel or
vehicle. Any vessel or vehicle so sealed may proceed with such merchandise to the port of destination under such regulations as the Secretary
of the Treasury may prescribe.
(June 17, 1930, ch. 497, title IV, § 463, 46 Stat. 718.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 463, 42
Stat. 957. That section was superseded by section 463 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.
Provisions somewhat similar to those in this section,
and further provisions requiring the vessel, car, or vehicle sealed to proceed without unnecessary delay to
the port of destination and be there inspected, and providing that nothing contained therein should exempt
the vessel, car, or vehicle from examinations to prevent
frauds, were contained in R.S. § 3102, and provisions authorizing and requiring the Secretary of the Treasury
to make regulations for sealing vessels, cars, etc., were
contained in section 3103, prior to repeal by act Sept.
21, 1922, ch. 356, title IV, § 642, 42 Stat. 989.

§ 1464. Penalties in connection with sealed vessels and vehicles
If the master of such vessel or the person in
charge of any such vehicle fails to proceed with
reasonable promptness to the port of destination
and to deliver such vessel or vehicle to the proper officers of the customs, or fails to proceed in

accordance with such regulations of the Secretary of the Treasury, or unlades such merchandise or any part thereof at other than such
port of destination, or disposes of any such merchandise by sale or otherwise, he shall be guilty
of a felony and upon conviction thereof shall be
fined not more than $1,000 or imprisoned for not
more than five years, or both; and any such vessel or vehicle, with its contents, shall be subject
to forfeiture.
(June 17, 1930, ch. 497, title IV, § 464, 46 Stat. 718.)
PRIOR PROVISIONS
Provisions somewhat similar to those in this section,
with a further provision for seizure of the vessel, car,
or vehicle with its contents, and a provision that nothing therein should prevent sales of cargo prior to arrival, to be delivered per manifest and after due inspection, were contained in R.S. § 3104, which was superseded in part by act Sept. 21, 1922, ch. 356, title IV, § 464,
42 Stat. 957, and was repealed by section 642 thereof.
Section 464 of the 1922 act was superseded by section 464
of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act.

§ 1465. Repealed. Pub. L. 103–182, title
§ 690(b)(7), Dec. 8, 1993, 107 Stat. 2223

VI,

Section, act June 17, 1930, ch. 497, title IV, § 465, 46
Stat. 718, required master of any vessel engaged in certain foreign and coasting trade and conductor of any
railway car to file, upon arrival from foreign contiguous country, a list of all supplies or other merchandise purchased in such foreign country.

§ 1466. Equipment and repairs of vessels
(a) Vessels subject to duty; penalties
The equipments, or any part thereof, including
boats, purchased for, or the repair parts or materials to be used, or the expenses of repairs
made in a foreign country upon a vessel documented under the laws of the United States to
engage in the foreign or coasting trade, or a vessel intended to be employed in such trade, shall,
on the first arrival of such vessel in any port of
the United States, be liable to entry and the
payment of an ad valorem duty of 50 per centum
on the cost thereof in such foreign country. If
the owner or master willfully or knowingly neglects or fails to report, make entry, and pay duties as herein required, or if he makes any false
statement in respect of such purchases or repairs without reasonable cause to believe the
truth of such statements, or aids or procures the
making of any false statement as to any matter
material thereto without reasonable cause to
believe the truth of such statement, such vessel,
or a monetary amount up to the value thereof as
determined by the Secretary, to be recovered
from the owner, shall be subject to seizure and
forfeiture. For the purposes of this section, compensation paid to members of the regular crew
of such vessel in connection with the installation of any such equipments or any part thereof,
or the making of repairs, in a foreign country,
shall not be included in the cost of such equipment or part thereof, or of such repairs.
(b) Notice
If the appropriate customs officer has reasonable cause to believe a violation has occurred
and determines that further proceedings are
warranted, he shall issue to the person con-

§ 1466

TITLE 19—CUSTOMS DUTIES

cerned a written notice of his intention to issue
a penalty claim. Such notice shall—
(1) describe the circumstances of the alleged
violation;
(2) specify all laws and regulations allegedly
violated;
(3) disclose all the material facts which establish the alleged violation;
(4) state the estimated loss of lawful duties,
if any, and taking into account all of the circumstances, the amount of the proposed penalty; and
(5) inform such person that he shall have a
reasonable opportunity to make representations, both oral and written, as to why such
penalty claim should not be issued.
(c) Violation
After considering representations, if any,
made by the person concerned pursuant to the
notice issued under subsection (b) of this section, the appropriate customs officer shall determine whether any violation of subsection (a) of
this section, as alleged in the notice, has occurred. If such officer determines that there was
no violation, he shall promptly notify, in writing, the person to whom the notice was sent. If
such officer determines that there was a violation, he shall issue a written penalty claim to
such person. The written penalty claim shall
specify all changes in the information provided
under paragraphs (1) through (4) of subsection
(b) of this section.
(d) Remission for necessary repairs
If the owner or master of such vessel furnishes
good and sufficient evidence that—
(1) such vessel, while in the regular course of
her voyage, was compelled, by stress of weather or other casualty, to put into such foreign
port and purchase such equipments, or make
such repairs, to secure the safety and seaworthiness of the vessel to enable her to reach
her port of destination;
(2) such equipments or parts thereof or repair parts or materials, were manufactured or
produced in the United States, and the labor
necessary to install such equipments or to
make such repairs was performed by residents
of the United States, or by members of the
regular crew of such vessel; or
(3) such equipments, or parts thereof, or materials, or labor, were used as dunnage for
cargo, or for the packing or shoring thereof, or
in the erection of temporary bulkheads or
other similar devices for the control of bulk
cargo, or in the preparation (without permanent repair or alteration) of tanks for the carriage of liquid cargo;
then the Secretary of the Treasury is authorized
to remit or refund such duties, and such vessel
shall not be liable to forfeiture, and no license
or enrollment and license, or renewal of either,
shall hereafter be issued to any such vessel until
the collector to whom application is made for
the same shall be satisfied, from the oath of the
owner or master, that all such equipments or
parts thereof or materials and repairs made
within the year immediately preceding such application have been duly accounted for under
the provisions of this section, and the duties ac-

Page 154

cruing thereon duly paid; and if such owner or
master shall refuse to take such oath, or take it
falsely, the vessel shall be seized and forfeited.
(e) Exclusions for arrivals two or more years
after last departure
(1) In the case of any vessel referred to in subsection (a) of this section that arrives in a port
of the United States two years or more after its
last departure from a port in the United States,
the duties imposed by this section shall apply
only with respect to—
(A) fish nets and netting, and
(B) other equipments and parts thereof, repair parts and materials purchased, or repairs
made, during the first six months after the
last departure of such vessel from a port of the
United States.
(2) If such vessel is designed and used primarily for transporting passengers or property,
paragraph (1) shall not apply if the vessel departed from the United States for the sole purpose of obtaining such equipments, parts, materials, or repairs.
(f) Civil aircraft exception
The duty imposed under subsection (a) of this
section shall not apply to the cost of equipments, or any part thereof, purchased, of repair
parts or materials used, or of repairs made in a
foreign country with respect to a United States
civil aircraft, within the meaning of general
note 3(c)(iv) of the Harmonized Tariff Schedule
of the United States.
(g) Fish net and netting purchases and repairs
The duty imposed by subsection (a) of this section shall not apply to entries on and after October 1, 1979, and before January 1, 1982, of—
(1) tuna purse seine nets and netting which
are equipments or parts thereof,
(2) repair parts for such nets and netting, or
materials used in repairing such nets and netting, or
(3) the expenses of repairs of such nets and
netting,
for any United States documented tuna purse
seine vessel of greater than 500 tons carrying capacity or any United States tuna purse seine
vessel required to carry a certificate of inclusion
under the general permit issued to the American
Tunaboat Association pursuant to section 1374
of title 16.
(h) Foreign repair of vessels
The duty imposed by subsection (a) of this section shall not apply to—
(1) the cost of any equipment, or any part of
equipment, purchased for, or the repair parts
or materials to be used, or the expense of repairs made in a foreign country with respect
to, LASH (Lighter Aboard Ship) barges documented under the laws of the United States
and utilized as cargo containers;
(2) the cost of spare repair parts or materials
(other than nets or nettings) which the owner
or master of the vessel certifies are intended
for use aboard a cargo vessel, documented
under the laws of the United States and engaged in the foreign or coasting trade, for installation or use on such vessel, as needed, in

Page 155

TITLE 19—CUSTOMS DUTIES

the United States, at sea, or in a foreign country, but only if duty is paid under appropriate
commodity classifications of the Harmonized
Tariff Schedule of the United States upon first
entry into the United States of each such
spare part purchased in, or imported from, a
foreign country;
(3) the cost of spare parts necessarily installed before the first entry into the United
States, but only if duty is paid under appropriate commodity classifications of the Harmonized Tariff Schedule of the United States
upon first entry into the United States of each
such spare part purchased in, or imported
from, a foreign country; or
(4) the cost of equipment, repair parts, and
materials that are installed on a vessel documented under the laws of the United States
and engaged in the foreign or coasting trade, if
the installation is done by members of the regular crew of such vessel while the vessel is on
the high seas, in foreign waters, or in a foreign
port, and does not involve foreign shipyard repairs by foreign labor.
Declaration and entry shall not be required with
respect to the installation, equipment, parts,
and materials described in paragraph (4).
(June 17, 1930, ch. 497, title IV, § 466, 46 Stat. 719;
Pub. L. 91–654, § 1, Jan. 5, 1971, 84 Stat. 1944; Pub.
L. 95–410, title II, § 206, Oct. 3, 1978, 92 Stat. 900;
Pub. L. 96–39, title VI, § 601(a)(3), July 26, 1979, 93
Stat. 268; Pub. L. 96–467, § 14(a)(3)(B), Oct. 17,
1980, 94 Stat. 2225; Pub. L. 96–609, title I, § 115(a),
Dec. 28, 1980, 94 Stat. 3558; Pub. L. 98–573, title II,
§ 208, Oct. 30, 1984, 98 Stat. 2976; Pub. L. 100–418,
title I, § 1214(h)(4), Aug. 23, 1988, 102 Stat. 1157;
Pub. L. 101–382, title III, § 484E(a), Aug. 20, 1990,
104 Stat. 709; Pub. L. 103–465, title I, § 112(b), Dec.
8, 1994, 108 Stat. 4825; Pub. L. 108–429, title I,
§ 1554(a), Dec. 3, 2004, 118 Stat. 2578; Pub. L.
109–280, title XIV, § 1631(a), Aug. 17, 2006, 120
Stat. 1164.)
REFERENCES IN TEXT
The Harmonized Tariff Schedule of the United States,
referred to in subsecs. (f) and (h)(2), (3), 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 subsecs. (a) and (b) of
this section were contained respectively in R.S. §§ 3114
and 3115, as amended, which were formerly classified to
sections 257 and 258 of this title prior to repeal by section 3 of Pub. L. 91–654.
AMENDMENTS
2006—Subsec. (h)(4). Pub. L. 109–280 added par. (4) and
struck out former par. (4) which read as follows: ‘‘the
cost of equipment, repair parts, and materials that are
installed on a vessel documented under the laws of the
United States and engaged in the foreign or coasting
trade, if the installation is done by members of the regular crew of such vessel while the vessel is on the high
seas.’’
2004—Subsec. (h). Pub. L. 108–429 added par. (4) and
concluding provisions.
1994—Subsec. (h)(3). Pub. L. 103–465 added par. (3).
1990—Subsec. (h). Pub. L. 101–382 added subsec. (h).
1988—Subsec. (f). Pub. L. 100–418 substituted ‘‘general
note 3(c)(iv) of the Harmonized Tariff Schedule of the
United States’’ for ‘‘headnote 3 to schedule 6, part 6,
subpart C of the Tariff Schedules of the United States’’.

§ 1466

1984—Subsec. (e). Pub. L. 98–573 designated existing
provisions as par. (1), in par. (1) as so designated substituted reference to any vessel referred to in subsec.
(a) for reference to any vessel designed and used primarily for purposes other than transporting passengers
or property in the foreign or coasting trade, redesignated former cls. (1) and (2) as subpars. (A) and (B), respectively, and added par. (2).
1980—Subsec. (f). Pub. L. 96–467 substituted ‘‘of equipments, or any part thereof, purchased, of repair parts
or materials used, or of repairs made in a foreign country with respect to’’ for ‘‘of repair parts, materials, or
expenses of repairs in a foreign country upon’’ and
‘‘schedule 6’’ for ‘‘Schedule 6’’.
Subsec. (g). Pub. L. 96–609 added subsec. (g).
1979—Subsec. (f). Pub. L. 96–39 added subsec. (f).
1978—Subsec. (a). Pub. L. 95–410, § 206(1), incorporated
seizure and forfeiture provision formerly a part of first
sentence in an inserted second sentence; substituted
therein ‘‘willfully or knowingly’’ for ‘‘willfully and
knowingly’’ and ‘‘such vessel, or a monetary amount up
to the value thereof as determined by the Secretary, to
be recovered from the owner, shall be subject to seizure
and forfeiture’’ for ‘‘such vessel, with her tackle, apparel, and furniture, shall be seized and forfeited’’; and
authorized the seizure and forfeiture for making false
statements in respect of purchases or repairs or aiding
or procuring the making of false statements.
Subsecs. (b) to (e). Pub. L. 95–410, § 206(2), added subsecs. (b) and (c) and redesignated former subsecs. (b)
and (c) as (d) and (e), respectively.
1971—Subsec. (c). Pub. L. 91–654 added subsec. (c).
EFFECTIVE DATE OF 2006 AMENDMENT
Pub. L. 109–280, title XIV, § 1631(c), Aug. 17, 2006, 120
Stat. 1165, provided that: ‘‘The amendments made by
this section [amending this section] apply to vessel
equipment, repair parts, and materials installed on or
after April 25, 2001.’’
EFFECTIVE DATE OF 2004 AMENDMENT
Pub. L. 108–429, title I, § 1554(c), Dec. 3, 2004, 118 Stat.
2578, provided that: ‘‘The amendments made by this
section [amending this section] apply to vessel equipment, repair parts, and materials installed on or after
April 25, 2001.’’
EFFECTIVE DATE OF 1994 AMENDMENT
Amendment by Pub. L. 103–465 effective on the date
on which the WTO Agreement enters into force with respect to the United States [Jan. 1, 1995], see section
116(a) of Pub. L. 103–465, set out as an Effective Date
note under section 3521 of this title.
EFFECTIVE DATE OF 1990 AMENDMENT
Pub. L. 101–382, title III, § 484E(b), (c), Aug. 20, 1990,
104 Stat. 710, as amended by Pub. L. 103–465, title I,
§ 112(a), Dec. 8, 1994, 108 Stat. 4825; Pub. L. 104–295, § 27,
Oct. 11, 1996, 110 Stat. 3533, provided that:
‘‘(b) EFFECTIVE DATE.—The amendment made by this
section [amending this section] shall apply to—
‘‘(1) any entry made before the date of enactment of
this Act [Aug. 20, 1990] that is not liquidated on the
date of enactment of this Act,
‘‘(2) any entry made—
‘‘(A) on or after the date of enactment of this Act,
and
‘‘(B) on or before December 31, 1992,
‘‘(3) any entry listed in subsection (c) that was
made during the period beginning on January 1, 1993,
and ending on December 31, 1994, to the extent such
entry involves the purchase of equipment, the use of
materials, or the expense of repairs in a foreign country for 66 LASH (Lighter Aboard Ship) barges documented under the laws of the United States if—
‘‘(A) such entry was not liquidated on January 1,
1995; and
‘‘(B) such entry, had it been made on or after January 1, 1995, would otherwise be eligible for the ex-

§ 1466

TITLE 19—CUSTOMS DUTIES

emption provided in section 466(h)(1) of the Tariff
Act of 1930 (19 U.S.C. 1466(h)(1)), and
‘‘(4) any entry made pursuant to section 466(h)(1) or
(2) of the Tariff Act of 1930 (19 U.S.C. 1466(h)(1) or (2)),
on or after the date of the entry into force of the
WTO Agreement with respect to the United States
[Jan. 1, 1995].
‘‘(c) ENTRIES.—The entries referred to in subsection
(b)(3) are the following:
‘‘(1) NUMBERED ENTRIES.—
Entry Number
C14–0025455–8
C14–0025456–6
C14–0025457–4
C14–0025473–1
C14–0025478–0
C14–0025479–8
C14–0025480–6
C14–0025481–4
C14–0025511–8
C14–0025533–2
C14–0025545–6
C14–0025546–4
C14–0025547–2
C14–0025558–9
C14–0025560–5
C14–0025574–6
C14–0025575–3
C14–0025603–3
C14–0025604–1
C14–0025605–8
C14–0025623–1
C14–0025624–9
C14–0025625–6
C14–0025635–5
C14–0025636–3
C14–0025637–1
C14–0025653–8
C14–0025654–6
C14–0025655–3
C14–0025657–9
C14–0025679–3
C14–0025680–1
C14–0025688–4
C14–0025689–2
C14–0025690–0
C14–0025691–8
C14–0025692–6
C14–0026803–8
C14–0026804–6
C14–0026805–3
C14–0026807–9
C14–0026808–7
C14–0026809–5
C14–0026810–3
C14–0026811–1
C14–0026826–9
C14–0026827–7
C14–0026828–5
C14–0026829–3
C14–0026830–1
C14–0026831–9
C14–0026832–7
C14–0026833–5
C14–0026841–8
C14–0026843–4
C14–0026852–5
C14–0026853–3
C14–0026854–1
C14–0026867–3
C14–0026869–9
C14–0026874–9
C14–0026875–6
C14–0026898–8
C14–0026899–6
C14–0040625–7

.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................
.....................

Date of Entry
August 18, 1993
August 18, 1993
August 18, 1993
August 27, 1993
September 13, 1993
September 13, 1993
September 13, 1993
September 13, 1993
April 16, 1993
April 30, 1993
May 21, 1993
May 21, 1993
May 21, 1993
June 15, 1993
June 15, 1993
July 21, 1993
July 21, 1993
July 23, 1993
July 23, 1993
July 23, 1993
October 25, 1993
October 25, 1993
October 25, 1993
November 8, 1993
November 8, 1993
November 8, 1993
November 30, 1993
November 30, 1993
November 30, 1993
November 30, 1993
January 3, 1994
January 3, 1994
February 14, 1994
February 14, 1994
February 14, 1994
February 14, 1994
February 14, 1994
January 24, 1994
January 24, 1994
January 24, 1994
January 24, 1994
January 24, 1994
January 24, 1994
January 24, 1994
January 24, 1994
March 10, 1994
March 10, 1994
March 10, 1994
March 10, 1994
March 10, 1994
March 10, 1994
March 10, 1994
March 10, 1994
March 31, 1994
March 31, 1994
May 5, 1994
May 5, 1994
May 5, 1994
May 18, 1994
May 18, 1994
June 8, 1994
June 8, 1994
August 2, 1994
August 2, 1994
October 5, 1994.

‘‘(2) ADDITIONAL ENTRY.—The entry of a 66th LASH
barge (No. CG E69), for which no entry number is

Page 156

available, if, within 60 days after the date of the enactment of this subsection [Oct. 11, 1996], a proper
entry is filed with the Customs Service.’’
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 1984 AMENDMENT
Amendment by Pub. L. 98–573 applicable with respect
to entries made in connection with arrivals of vessels
on or after the 15th day after Oct. 30, 1984, with certain
exceptions for vessels transporting passengers or property, see section 214(a), (c)(3) of Pub. L. 98–573, set out
as a note under section 1304 of this title.
EFFECTIVE DATE OF 1980 AMENDMENT
Pub. L. 96–467, § 14(b), Oct. 17, 1980, 94 Stat. 2226, provided in part that: ‘‘The amendment made by paragraph (3) of subsection (a) [amending this section] shall
apply with respect to entries made under section 466 of
the Tariff Act of 1930 [this section] on or after January
1, 1980.’’
EFFECTIVE DATE OF 1979 AMENDMENT
Pub. L. 96–39, title VI, § 601(a), July 26, 1979, 93 Stat.
267, provided that the amendment made by section
601(a)(3) is effective upon a Presidential proclamation
authorized to be made after Sept. 30, 1979, when the
conditions under section 2503(b) of this title on acceptance of the Agreement on Trade in Civil Aircraft are
fulfilled.
ENTRIES MADE IN CONNECTION WITH ARRIVAL OF VESSELS ON OR AFTER OCTOBER 1, 1979, AND BEFORE DECEMBER 28, 1980
Pub. L. 96–609, title I, § 115(b), Dec. 28, 1980, 94 Stat.
3558, provided that: ‘‘Upon request therefor filed with
the customs officer concerned on or before the 90th day
after the date of the enactment of this Act [Dec. 28,
1980], the entry of any article to which section 466(a) of
the Tariff Act of 1930 [subsec. (a) of this section] applied and—
‘‘(1) that was made on or after October 1, 1979, and
before the date of the enactment of this Act; and
‘‘(2) with respect to which there would have been no
duty if the amendment made by subsection (a) [adding subsec. (g) of this section] applied to such entry
or withdrawal;
shall, notwithstanding the provisions of section 514 of
the Tariff Act of 1930 [section 1514 of this title] or any
other provision of law, be liquidated or reliquidated as
though such entry or withdrawal had been made on the
date of the enactment of this Act.’’
ENTRIES MADE IN CONNECTION WITH ARRIVALS OF VESSELS ON OR AFTER JANUARY 5, 1971; ENTRIES IN CONNECTION WITH THE ARRIVAL OF SHRIMP VESSELS
AFTER JANUARY 1, 1969, AND BEFORE JANUARY 5,
1971
Pub. L. 91–654, § 2, Jan. 5, 1971, 84 Stat. 1945, provided
that:
‘‘(a) The amendment made by the first section of this
Act [amending this section] shall apply with respect to
entries made in connection with arrivals of vessels on
or after the date of the enactment of this Act [Jan. 5,
1971].
‘‘(b) Upon request therefor filed with the customs officer concerned on or before the ninetieth day after the
date of the enactment of this Act, any entry in connection with the arrival of a vessel used primarily for the
catching of shrimp—
‘‘(1) which was made after January 1, 1969, and before the date of the enactment of this Act, and
‘‘(2) with respect to which there would have been no
duty if the amendment made by the first section of
this Act applied to such entry,

Page 157

TITLE 19—CUSTOMS DUTIES

shall, notwithstanding the provisions of section 514 of
the Tariff Act of 1930 [section 1514 of this title] or any
other provision of law, be liquidated or reliquidated as
though such entry had been made on the day after the
date of the enactment of this Act.’’

§ 1467. Special
search

inspection,

examination,

and

Whenever a vessel from a foreign port or place
or from a port or place in any Territory or possession of the United States arrives at a port or
place in the United States or the Virgin Islands,
whether directly or via another port or place in
the United States or the Virgin Islands, the appropriate customs officer for such port or place
of arrival may, under such regulations as the
Secretary of the Treasury may prescribe and for
the purpose of assuring compliance with any
law, regulation, or instruction which the Secretary of the Treasury or the Customs Service is
authorized to enforce, cause inspection, examination, and search to be made of the persons,
baggage, and merchandise discharged or unladen
from such vessel, whether or not any or all such
persons, baggage, or merchandise has previously
been inspected, examined, or searched by officers of the customs.
(June 17, 1930, ch. 497, title IV, § 467, as added
June 25, 1938, ch. 679, § 11, 52 Stat. 1083; amended
Pub. L. 91–271, title III, § 301(g), June 2, 1970, 84
Stat. 288.)
AMENDMENTS
1970—Pub. L. 91–271 substituted reference to appropriate customs officer for reference to collector of customs.
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
This section effective on the thirtieth day following
June 25, 1938, except as otherwise specifically provided,
see section 37 of act June 25, 1938, set out as an Effective Date of 1938 Amendment note under section 1401 of
this title.
TRANSFER OF FUNCTIONS
For transfer of functions, personnel, assets, and liabilities of the United States Customs Service of the
Department of the Treasury, including functions of the
Secretary of the Treasury relating thereto, to the Secretary of Homeland Security, and for treatment of related 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 November 25, 2002, as modified, set out as a note under section
542 of Title 6.
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 Reorg. Plan No. 26 of 1950, §§ 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 Employees.

§ 1481

PART III—ASCERTAINMENT, COLLECTION, AND
RECOVERY OF DUTIES
§ 1481. Invoice; contents
(a) In general
All invoices of merchandise to be imported
into the United States and any electronic equivalent thereof considered acceptable by the Secretary in regulations prescribed under this section shall set forth, in written, electronic, or
such other form as the Secretary shall prescribe,
the following:
(1) The port of entry to which the merchandise is destined;
(2) The time when, the place where, and the
person by whom and the person to whom the
merchandise is sold or agreed to be sold, or if
to be imported otherwise than in pursuance of
a purchase, the place from which shipped, the
time when and the person to whom and the
person by whom it is shipped;
(3) A detailed description of the merchandise, including the commercial name by which
each item is known, the grade or quality, and
the marks, numbers, or symbols under which
sold by the seller or manufacturer in the country of exportation, together with the marks
and numbers of the packages in which the
merchandise is packed;
(4) The quantities in the weights and measures of the country or place from which the
merchandise is shipped, or in the weights and
measures of the United States;
(5) The purchase price of each item in the
currency of the purchase, if the merchandise is
shipped in pursuance of a purchase or an
agreement to purchase;
(6) If the merchandise is shipped otherwise
than in pursuance of a purchase or an agreement to purchase, the value for each item, in
the currency in which the transactions are
usually made, or, in the absence of such value,
the price in such currency that the manufacturer, seller, shipper, or owner would have received, or was willing to receive, for such merchandise if sold in the ordinary course of trade
and in the usual wholesale quantities in the
country of exportation;
(7) The kind of currency, whether gold, silver, or paper;
(8) All charges upon the merchandise, itemized by name and amount when known to the
seller or shipper; or all charges by name (including commissions, insurance, freight, cases,
containers, coverings, and cost of packing) included in the invoice prices when the amounts
for such charges are unknown to the seller or
shipper;
(9) All rebates, drawbacks, and bounties, separately itemized, allowed upon the exportation of the merchandise; and
(10) Any other fact that the Secretary may
by regulation require as being necessary to a
proper appraisement, examination and classification of the merchandise.
(b) Shipments not purchased and not shipped by
manufacturer
If the merchandise is shipped to a person in
the United States by a person other than the
manufacturer, otherwise than by purchase, such