TITLE 19 > CHAPTER 4 > SUBTITLE III > Part III > § 1484 | Prev | Next |
§ 1484. Entry of merchandise | |
Release date: 2005-08-03 | |
(a) Requirement and time
(1)
Except as provided in sections 1490,
1498,
1552,
and 1553
of this title, one of the parties qualifying as “importer of record” under
paragraph (2)(B), either in person or by an agent authorized by the party
in writing, shall, using reasonable care—
(A)
make entry therefor by filing with the Customs
Service—
(2)
(A)
The documentation or information required under
paragraph (1) with respect to any imported merchandise shall be filed or
transmitted in such manner and within such time periods as the Secretary
shall by regulation prescribe. Such regulations shall provide for the
filing of import activity summary statements, covering entries or
warehouse withdrawals made during a calendar month, within such time
period as is prescribed in regulations but not to exceed the 20th day
following such calendar month.
(B)
When an entry of merchandise is made under this
section, the required documentation or information shall be filed or
electronically transmitted either by the owner or purchaser of the
merchandise or, when appropriately designated by the owner, purchaser, or
consignee of the merchandise, a person holding a valid license under
section 1641
of this title. When a consignee declares on entry that he is the owner or
purchaser of merchandise the Customs Service may, without liability,
accept the declaration. For the purposes of this chapter, the importer of
record must be one of the parties who is eligible to file the
documentation or information required by this section.
(C)
The Secretary, in prescribing regulations to carry out
this subsection, shall establish procedures which insure the accuracy and
timeliness of import statistics, particularly statistics relevant to the
classification and valuation of imports. Corrections of errors in such
statistical data shall be transmitted immediately to the Director of the
Bureau of the Census, who shall make corrections in the statistics
maintained by the Bureau. The Secretary shall also provide, to the maximum
extent practicable, for the protection of the revenue, the enforcement of
laws governing the importation and exportation of merchandise, the
facilitation of the commerce of the United States, and the equal treatment
of all importers of record of imported merchandise.
(b) Reconciliation
(1) In general
A party may elect to file a reconciliation with regard
to such entry elements as are identified by the party pursuant to
regulations prescribed by the Secretary. If the party so elects, the party
shall declare that a reconciliation will be filed. The declaration shall
be made in such manner as the Secretary shall prescribe and at the time
the documentation or information required by subsection (a)(1)(B) of this
section or the import activity summary statement is filed with, or
transmitted to, the Customs Service, or at such later time as the Customs
Service may, in its discretion, permit. The reconciliation shall be filed
by the importer of record at such time and in such manner as the Secretary
prescribes but not later than 15 months after the date the importer
declares his intent to file the reconciliation. In the case of reconciling
issues relating to the assessment of antidumping and countervailing
duties, the reconciliation shall be filed not later than 90 days after the
date the Customs Service advises the importer that the period of review
for antidumping or countervailing duty purposes has been completed. Before
filing a reconciliation, an importer of record shall post bond or other
security pursuant to such regulations as the Secretary may prescribe.
(c) Release of merchandise
The Customs Service may permit the entry and release
of merchandise from customs custody in accordance with such regulations as
the Secretary may prescribe. No officer of the Customs Service shall be
liable to any person with respect to the delivery of merchandise released
from customs custody in accordance with such regulations. (d) Signing and contents
(1)
Entries shall be signed by the importer of record, or
his agent, unless filed pursuant to an electronic data interchange system.
If electronically filed, each transmission of data shall be certified by
an importer of record or his agent, one of whom shall be resident in the
United States for purposes of receiving service of process, as being true
and correct to the best of his knowledge and belief, and such transmission
shall be binding in the same manner and to the same extent as a signed
document. The entry shall set forth such facts in regard to the
importation as the Secretary may require and shall be accompanied by such
invoices, bills of lading, certificates, and documents, or their
electronically submitted equivalents, as are required by regulation.
(2)
The Secretary, in prescribing regulations governing
the content of entry documentation, shall require that entry documentation
contain such information as may be necessary to determine whether the
imported merchandise bears an infringing trademark in violation of section
1124
of title 15
or any other applicable law, including a trademark appearing on the goods
or packaging. (e) Production of invoice
The Secretary may provide by regulation for the
production of an invoice, parts thereof, or the electronic equivalents
thereof, in such manner and form, and under such terms and conditions, as
the Secretary considers necessary. (f) Statistical enumeration
The Secretary, the Secretary of Commerce, and the
United States International Trade Commission shall establish from time to
time for statistical purposes an enumeration of articles in such detail as
in their judgment may be necessary, comprehending all merchandise imported
into the United States and exported from the United States, and shall
seek, in conjunction with statistical programs for domestic production and
programs for achieving international harmonization of trade statistics, to
establish the comparability thereof with such enumeration of articles. All
import entries and export declarations shall include or have attached
thereto an accurate statement specifying, in terms of such detailed
enumeration, the kinds and quantities of all merchandise imported and
exported and the value of the total quantity of each kind of article.
(g) Statement of cost of production
Under such regulations as the Secretary may prescribe,
the Customs Service may require a verified statement from the manufacturer
or producer showing the cost of producing the imported merchandise, if the
Customs Service considers such verification necessary for the appraisement
of such merchandise. (h) Admissibility of data electronically transmitted
Any entry or other information transmitted by means of
an authorized electronic data interchange system shall be admissible in
any and all administrative and judicial proceedings as evidence of such
entry or information. (i) Special rule for foreign trade zone operations
(1) In general
Notwithstanding any other provision of law and except
as provided in paragraph (3), all merchandise (including merchandise of
different classes, types, and categories), withdrawn from a foreign trade
zone during any 7-day period, shall, at the option of the operator or user
of the zone, be the subject of a single estimated entry or release filed
on or before the first day of the 7-day period in which the merchandise is
to be withdrawn from the zone. The estimated entry or release shall be
treated as a single entry and a single release of merchandise for purposes
of section 58c
(a)(9)(A)
of this title and all fee exclusions and limitations of such section 58c
of this title shall apply, including the maximum and minimum fee amounts
provided for under subsection (b)(8)(A)(i) of such section. The entry
summary for the estimated entry or release shall cover only the
merchandise actually withdrawn from the foreign trade zone during the
7-day period. (2) Other requirements
The Secretary of the Treasury may require that the
operator or user of the zone—
(j) Treatment of multiple entries of merchandise as single
transaction
In the case of merchandise that is purchased and
invoiced as a single entity but—
(1)
is shipped in an unassembled or disassembled condition
in separate shipments due to the size or nature of the merchandise, or
(2)
is shipped in separate shipments due to the inability
of the carrier to include all of the merchandise in a single shipment (at
the instruction of the carrier),
the Customs Service may, upon application by an
importer in advance, treat such separate shipments for entry purposes as a
single transaction. |
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