Supporting U.S.C.

§ 59

TITLE 19—CUSTOMS DUTIES

‘‘(2) Notwithstanding section 13031(a)(7) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19
U.S.C. 58c(a)(7)), the fee imposed by section 13031(a) of
such Act with respect to each customs broker permit
held by an individual, partnership, association, or corporate customs broker for calendar year 1986 is $62.50.
‘‘(3)(A) The Secretary of the Treasury shall reinstate
any customs broker’s license or customs broker permit
issued under subsection (b) or (c) of section 641 of the
Tariff Act of 1930 (19 U.S.C. 1641) that was suspended or
revoked on or before the date of enactment of this Act
[Oct. 22, 1986] solely by reason of nonpayment of the fee
imposed by section 13031(a)(7) of the Consolidated Omnibus Budget Reconciliation Act of 1985.
‘‘(B) Notwithstanding any other provision of law, the
Secretary of the Treasury may not suspend or revoke
any customs broker permit issued under section 641(c)
of the Tariff Act of 1930 (19 U.S.C. 1641(c)) solely by reason of nonpayment of the fee imposed by section
13031(a)(7) of the Consolidated Omnibus Budget Reconciliation Act of 1985 before the date that is 60 days
after the date of enactment of this Act [Oct. 22, 1986].’’

§ 59. Repealed. Aug. 2, 1956, ch. 887, § 4(a)(21), 70
Stat. 947
Section, R.S. § 2635; act June 17, 1930, ch. 497, title IV,
§ 523, 46 Stat. 740, required posting of a table of fees.

§ 60. Penalty for extortion
Every officer of the customs who demands or
receives any other or greater fee, compensation,
or reward than is allowed by law, for performing
any duty or service required from him by law,
shall be liable to a penalty of $200 for each offense, recoverable to the use of the party aggrieved.
(R.S. § 2636.)
CODIFICATION
R.S. § 2636 derived from act Mar. 2, 1799, ch. 22, § 73, 1
Stat. 680.

§§ 61, 62. Repealed. Aug. 2, 1956, ch. 887, § 4(a)(22),
(23), 70 Stat. 947
Section 61, R.S. § 2580, related to reports by inspectors
on routes by which goods withdrawn from bonded warehouse could be exported to Mexico.
Section 62, acts Dec. 18, 1890, ch. 22, 26 Stat. 690; June
17, 1930, ch. 497, title IV, § 523, 46 Stat. 740, related to
suspension for neglect or delinquency of officers or employees. See chapter 75 of Title 5, Government Organization and Employees, and Office of Personnel Management regulations.

§ 63. Repealed. Pub. L. 89–554, § 8(a), Sept. 6, 1966,
80 Stat. 636
Section, act Aug. 28, 1890, ch. 812, §§ 1, 2, 26 Stat. 362,
provided for leaves of absence of officers and employees
in customs service who receive per diem compensation.
Section was additionally repealed by Pub. L. 91–271,
title III, § 321(k), June 2, 1970, 84 Stat. 293.

§ 64. Laws imposing fines applicable to persons
acting under customs laws
All Acts and parts of Acts imposing fines, penalties, or other punishment for offenses committed by an internal revenue officer or other officer of the Department of the Treasury of the
United States, or under any bureau thereof,
shall apply to all persons whomsoever, employed, appointed, or acting under the authority
of any customs law, when such persons are designated or acting as officers or deputies, or per-

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sons having the custody or disposition of any
public money.
(Feb. 8, 1875, ch. 36, § 23 (part), 18 Stat. 312.)
CODIFICATION
Section is based on section 23 (as related to persons
acting under any customs law) of act Feb. 8, 1875. Provisions of section 23 (as related to persons acting under
any internal revenue law or any revenue provisions of
any law of the United States) were repealed effective
Feb. 11, 1939, by section 4 of act Feb. 10, 1939 (53 Stat.
1) and incorporated as section 4048 of Title 26, Internal
Revenue Code of 1939. The Internal Revenue Code of
1939 was repealed by the Internal Revenue Code of 1954.
The Internal Revenue Code of 1954 was redesignated the
Internal Revenue Code of 1986 by Pub. L. 99–514, § 2, Oct.
22, 1986, 100 Stat. 2095. Provisions of former section 4048
are covered by section 7344 of Title 26, Internal Revenue
Code.

§ 66. Rules and forms prescribed by Secretary
The Secretary of the Treasury shall prescribe
forms of entries, oaths, bonds, and other papers,
and rules and regulations not inconsistent with
law, to be used in carrying out the provisions of
law relating to raising revenue from imports, or
to duties on imports, or to warehousing, and
shall give such directions to customs officers
and prescribe such rules and forms to be observed by them as may be necessary for the
proper execution of the law.
(R.S. § 251 (part); Pub. L. 91–271, title III, § 308,
June 2, 1970, 84 Stat. 292.)
CODIFICATION
R.S. § 251 derived from acts Feb. 10, 1830, ch. 11, §§ 14,
15, 3 Stat. 543; Aug. 6, 1846, ch. 84, § 5, 9 Stat. 55; May 14,
1856, Res. 9, 11 Stat. 144; June 30, 1864, ch. 172, § 8, 13
Stat. 221; July 14, 1870, ch. 255, § 34, 16 Stat. 271. R.S.
§ 251, which was also classified in part to section 427 of
former Title 31, was repealed in part and reenacted as
section 321(a)(5) of Title 31, Money and Finance, by
Pub. L. 97–258, § 4(b), Sept. 13, 1982, 96 Stat. 1067.
AMENDMENTS
1970—Pub. L. 91–271 substituted reference to customs
officers for reference to collectors.
EFFECTIVE DATE OF 1970 AMENDMENT
Amendment by Pub. L. 91–271 effective with respect
to articles entered, or withdrawn from warehouse for
consumption on or after Oct. 1, 1970, and such other articles entered or withdrawn from warehouse for consumption prior to such date, or with respect to which
a protest has not been disallowed in whole or in part
before Oct. 1, 1970, see section 203 of Pub. L. 91–271, set
out as a note under section 1500 of this title.
TRANSFER OF FUNCTIONS
All offices of collector of customs, comptroller of customs, surveyor of customs, and appraiser of merchandise in Bureau of Customs of Department of the Treasury to which appointments were required to be made by
President with advice and consent of Senate ordered
abolished, with such offices to be terminated not later
than December 31, 1966, by Reorg. Plan No. 1 of 1965, eff.
May 25, 1965, 30 F.R. 7035, 79 Stat. 1317, set out as a note
under section 1 of this title. All functions of offices
eliminated were already vested in Secretary of the
Treasury by Reorg. Plan No. 26 of 1950, eff. July 31, 1950,
15 F.R. 4935, 64 Stat. 1280, set out in the Appendix to
Title 5, Government Organization and Employees.

§ 67. Repealed. Aug. 2, 1956, ch. 887, § 4(a)(24), 70
Stat. 947
Section, R.S. § 258, provided for a report to each session of Congress by the Secretary on customhouse busi-