19 U.S.C. § 1514

Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)
Section 1514 - Protest against decisions of Customs Service
(a) Finality of decisions; return of papers

Except as provided in subsection (b) of this section, section 1501 of this title (relating to voluntary reliquidations), section 1516 of this title (relating to petitions by domestic interested parties), section 1520 of this title (relating to refunds), and section 6501 of title 26 (but only with respect to taxes imposed under chapters 51 and 52 of such title), any clerical error, mistake of fact, or other inadvertence, whether or not resulting from or contained in an electronic transmission, adverse to the importer, in any entry, liquidation, or reliquidation, and, decisions of the Customs Service, including the legality of all orders and findings entering into the same, as to-

(1) the appraised value of merchandise;
(2) the classification and rate and amount of duties chargeable;
(3) all charges or exactions of whatever character within the jurisdiction of the Secretary of the Treasury;
(4) the exclusion of merchandise from entry or delivery or a demand for redelivery to customs custody under any provision of the customs laws, except a determination appealable under section 1337 of this title;
(5) the liquidation or reliquidation of an entry, or reconciliation as to the issues contained therein, or any modification thereof, including the liquidation of an entry, pursuant to either section 1500 of this title or section 1504 of this title;
(6) the refusal to pay a claim for drawback; or
(7) the refusal to reliquidate an entry under subsection (d) of section 1520 of this title;

shall be final and conclusive upon all persons (including the United States and any officer thereof) unless a protest is filed in accordance with this section, or unless a civil action contesting the denial of a protest, in whole or in part, is commenced in the United States Court of International Trade in accordance with chapter 169 of title 28 within the time prescribed by section 2636 of that title. When a judgment or order of the United States Court of International Trade has become final, the papers transmitted shall be returned, together with a copy of the judgment or order to the Customs Service, which shall take action accordingly.

(b) Finality of determinations

With respect to determinations made under section 1303 1 of this title or subtitle IV of this chapter which are reviewable under section 1516a of this title, determinations of the Customs Service are final and conclusive upon all persons (including the United States and any officer thereof) unless a civil action contesting a determination listed in section 1516a of this title is commenced in the United States Court of International Trade, or review by a binational panel of a determination to which section 1516a(g)(2) of this title applies is commenced pursuant to section 1516a(g) of this title.

(c) Form, number, and amendment of protest; filing of protest
(1) A protest of a decision made under subsection (a) shall be filed in writing, or transmitted electronically pursuant to an electronic data interchange system, in accordance with regulations prescribed by the Secretary. A protest must set forth distinctly and specifically-
(A) each decision described in subsection (a) as to which protest is made;
(B) each category of merchandise affected by each decision set forth under paragraph (1);
(C) the nature of each objection and the reasons therefor; and
(D) any other matter required by the Secretary by regulation.

Only one protest may be filed for each entry of merchandise, except that where the entry covers merchandise of different categories, a separate protest may be filed for each category. In addition, separate protests filed by different authorized persons with respect to any one category of merchandise, or with respect to a determination of origin under section 4531 of this title, that is the subject of a protest are deemed to be part of a single protest. Unless a request for accelerated disposition is filed under section 1515(b) of this title, a protest may be amended, under regulations prescribed by the Secretary, to set forth objections as to a decision or decisions described in subsection (a) which were not the subject of the original protest, in the form and manner prescribed for a protest, any time prior to the expiration of the time in which such protest could have been filed under this section. New grounds in support of objections raised by a valid protest or amendment thereto may be presented for consideration in connection with the review of such protest pursuant to section 1515 of this title at any time prior to the disposition of the protest in accordance with that section.

(2) Except as provided in sections 1485(d) and 1557(b) of this title, protests may be filed with respect to merchandise which is the subject of a decision specified in subsection (a) by-
(A) the importers or consignees shown on the entry papers, or their sureties;
(B) any person paying any charge or exaction;
(C) any person seeking entry or delivery;
(D) any person filing a claim for drawback;
(E) with respect to a determination of origin under section 4531 of this title, any exporter or producer of the merchandise subject to that determination, if the exporter or producer completed and signed a USMCA certification of origin (as such term is defined in section 1508 of this title) covering the merchandise; or
(F) any authorized agent of any of the persons described in clauses (A) through (E).
(3) A protest of a decision, order, or finding described in subsection (a) shall be filed with the Customs Service within 180 days after but not before-
(A) date of liquidation or reliquidation, or
(B) in circumstances where subparagraph (A) is inapplicable, the date of the decision as to which protest is made.

A protest by a surety which has an unsatisfied legal claim under its bond may be filed within 180 days from the date of mailing of notice of demand for payment against its bond. If another party has not filed a timely protest, the surety's protest shall certify that it is not being filed collusively to extend another authorized person's time to protest as specified in this subsection.

(d) Limitation on protest of reliquidation

The reliquidation of an entry shall not open such entry so that a protest may be filed against the decision of the Customs Service upon any question not involved in such reliquidation.

(e) Advance notice of certain determinations

Except as provided in subsection (f), an exporter or producer referred to in subsection (c)(2)(E) shall be provided notice in advance of an adverse determination of origin under section 4531 of this title. The Secretary may, by regulations, prescribe the time period in which such advance notice shall be issued and authorize the Customs Service to provide in the notice the entry number and any other entry information considered necessary to allow the exporter or producer to exercise the rights provided by this section.

(f) Denial of preferential tariff treatment under the USMCA

If U.S. Customs and Border Protection or U.S. Immigration and Customs Enforcement of the Department of Homeland Security finds indications of a pattern of conduct by an importer, exporter, or producer of false or unsupported representations that goods qualify under the rules of origin provided for in section 4531 of this title, U.S. Customs and Border Protection, in accordance with regulations prescribed by the Secretary of the Treasury, may suspend preferential tariff treatment under the USMCA (as defined in section 4502 of this title) to entries of identical goods covered by subsequent representations by that importer, exporter, or producer until U.S. Customs and Border Protection determines that representations of that person are in conformity with such section 4531 of this title.

(g) Denial of preferential tariff treatment under United States-Chile Free Trade Agreement

If the Bureau of Customs and Border Protection or the Bureau of Immigration and Customs Enforcement finds indications of a pattern of conduct by an importer of false or unsupported representations that goods qualify under the rules of origin set out in section 202 of the United States-Chile Free Trade Agreement Implementation Act, the Bureau of Customs and Border Protection, in accordance with regulations issued by the Secretary of the Treasury, may deny preferential tariff treatment under the United States-Chile Free Trade Agreement to entries of identical goods imported by that person until the person establishes to the satisfaction of the Bureau of Customs and Border Protection that representations of that person are in conformity with such section 202.

(h) Denial of preferential tariff treatment under the Dominican Republic-Central America-United States Free Trade Agreement

If the Bureau of Customs and Border Protection or the Bureau of Immigration and Customs Enforcement finds indications of a pattern of conduct by an importer, exporter, or producer of false or unsupported representations that goods qualify under the rules of origin set out in section 4033 of this title, the Bureau of Customs and Border Protection, in accordance with regulations issued by the Secretary of the Treasury, may suspend preferential tariff treatment under the Dominican Republic-Central America-United States Free Trade Agreement to entries of identical goods covered by subsequent representations by that importer, exporter, or producer until the Bureau of Customs and Border Protection determines that representations of that person are in conformity with such section 4033 of this title.

(i) Denial of preferential tariff treatment under the United States-Peru Trade Promotion Agreement

If U.S. Customs and Border Protection or U.S. Immigration and Customs Enforcement of the Department of Homeland Security finds indications of a pattern of conduct by an importer, exporter, or producer of false or unsupported representations that goods qualify under the rules of origin provided for in section 203 of the United States-Peru Trade Promotion Agreement Implementation Act, U.S. Customs and Border Protection, in accordance with regulations issued by the Secretary of the Treasury, may suspend preferential tariff treatment under the United States-Peru Trade Promotion Agreement to entries of identical goods covered by subsequent representations by that importer, exporter, or producer until U.S. Customs and Border Protection determines that representations of that person are in conformity with such section 203.

(j) Denial of preferential tariff treatment under the United States-Korea Free Trade Agreement

If U.S. Customs and Border Protection or U.S. Immigration and Customs Enforcement of the Department of Homeland Security finds indications of a pattern of conduct by an importer, exporter, or producer of false or unsupported representations that goods qualify under the rules of origin provided for in section 202 of the United States-Korea Free Trade Agreement Implementation Act, U.S. Customs and Border Protection, in accordance with regulations issued by the Secretary of the Treasury, may suspend preferential tariff treatment under the United States-Korea Free Trade Agreement Implementation Act to entries of identical goods covered by subsequent representations by that importer, exporter, or producer until U.S. Customs and Border Protection determines that representations of that person are in conformity with such section 202.

(k) Denial of preferential tariff treatment under the United States-Colombia Trade Promotion Agreement

If U.S. Customs and Border Protection or U.S. Immigration and Customs Enforcement of the Department of Homeland Security finds indications of a pattern of conduct by an importer, exporter, or producer of false or unsupported representations that goods qualify under the rules of origin provided for in section 203 of the United States-Colombia Trade Promotion Agreement Implementation Act, U.S. Customs and Border Protection, in accordance with regulations issued by the Secretary of the Treasury, may suspend preferential tariff treatment under the United States-Colombia Trade Promotion Agreement to entries of identical goods covered by subsequent representations by that importer, exporter, or producer until U.S. Customs and Border Protection determines that representations of that person are in conformity with such section 203.

(l) Denial of preferential tariff treatment under the United States-Panama Trade Promotion Agreement

If U.S. Customs and Border Protection or U.S. Immigration and Customs Enforcement of the Department of Homeland Security finds indications of a pattern of conduct by an importer, exporter, or producer of false or unsupported representations that goods qualify under the rules of origin provided for in section 203 of the United States-Panama Trade Promotion Agreement Implementation Act, U.S. Customs and Border Protection, in accordance with regulations issued by the Secretary of the Treasury, may suspend preferential tariff treatment under the United States-Panama Trade Promotion Agreement to entries of identical goods covered by subsequent representations by that importer, exporter, or producer until U.S. Customs and Border Protection determines that representations of that person are in conformity with such section 203.

1 See References in Text note below.

19 U.S.C. § 1514

June 17, 1930, ch. 497, title IV, §514, 46 Stat. 734; Pub. L. 91-271, title II, §207, June 2, 1970, 84 Stat. 284; Pub. L. 96-39, title X, §1001(b)(3), July 26, 1979, 93 Stat. 305; Pub. L. 96-417, title VI, §§601(5), 605, Oct. 10, 1980, 94 Stat. 1744; Pub. L. 98-573, title VI, §612(b)(1), Oct. 30, 1984, 98 Stat. 3034; Pub. L. 99-514, title XVIII, §1888(4), Oct. 22, 1986, 100 Stat. 2924; Pub. L. 100-449, title IV, §403(b), Sept. 28, 1988, 102 Stat. 1884; Pub. L. 103-182, title II, §208, title IV, §412(a), title VI, §645, Dec. 8, 1993, 107 Stat. 2097, 2146, 2206; Pub. L. 104-295, §21(e)(7), Oct. 11, 1996, 110 Stat. 3531; Pub. L. 106-36, title II, §2408(b), June 25, 1999, 113 Stat. 171; Pub. L. 108-77, title II, §205(b), Sept. 3, 2003, 117 Stat. 931; Pub. L. 108-429, title II, §21032103,, 118 Stat. 2597; Pub. L. 109-53, title II, §206(b), Aug. 2, 2005, 119 Stat. 484; Pub. L. 109-280, title XIV, §1635(f)(7), Aug. 17, 2006, 120 Stat. 1171; Pub. L. 110-138, title II, §205(b), Dec. 14, 2007, 121 Stat. 1476; Pub. L. 111-3, title VII, §702(c)(1), Feb. 4, 2009, 123 Stat. 110; Pub. L. 112-41, title II, §204(b), Oct. 21, 2011, 125 Stat. 448; Pub. L. 112-42, title II, §205(b), Oct. 21, 2011, 125 Stat. 484; Pub. L. 112-43, title II, §205(b), Oct. 21, 2011, 125 Stat. 519; Pub. L. 116-113, title II, §204(b), Jan. 29, 2020, 134 Stat. 45.

Amendment of SectionFor termination of amendment by section 107(c) of Pub. L. 112-43 see Effective and Termination Dates of 2011 Amendment note below.For termination of amendment by section 107(c) of Pub. L. 112-42 see Effective and Termination Dates of 2011 Amendment note below.For termination of amendment by section 107(c) of Pub. L. 112-41 see Effective and Termination Dates of 2011 Amendment note below.For termination of amendment by section 107(c) of Pub. L. 110-138 see Effective and Termination Dates of 2007 Amendment note below.For termination of amendment by section 107(d) of Pub. L. 109-53 see Effective and Termination Dates of 2005 Amendment note below.For termination of amendment by section 107(c) of Pub. L. 108-77 see Effective and Termination Dates of 2003 Amendment note below.For termination of amendment by section 501(c) of Pub. L. 100-449 see Effective and Termination Dates of 1988 Amendment note below.

EDITORIAL NOTES

REFERENCES IN TEXTSection 1303 of this title, referred to in subsec. (b), is defined in section 1677(26) of this title to mean section 1303 as in effect on the day before Jan. 1, 1995.Section 202 of the United States-Chile Free Trade Agreement Implementation Act, referred to in subsec. (g), is section 202 of Pub. L. 108-77 which is set out in a note under section 3805 of this title.Section 203 of the United States-Peru Trade Promotion Agreement Implementation Act, referred to in subsec. (i), is section 203 of Pub. L. 110-138 which is set out in a note under section 3805 of this title.Section 202 of the United States-Korea Free Trade Agreement Implementation Act, referred to in subsec. (j), is section 202 of Pub. L. 112-41 which is set out in a note under section 3805 of this title.Section 203 of the United States-Colombia Trade Promotion Agreement Implementation Act, referred to in subsec. (k), is section 203 of Pub. L. 112-42 which is set out in a note under section 3805 of this title.Section 203 of the United States-Panama Trade Promotion Agreement Implementation Act, referred to in subsec. (l), is section 203 of Pub. L. 112-43 which is set out in a note under section 3805 of this title.

CODIFICATIONSection was formerly classified to former section 579 of this title subsequent to its classification to section 784 of title 28 prior to the general revision and enactment of Title 28, Judiciary and Judicial Procedure, by act June 25, 1948, ch. 464, §1, 62 Stat. 869.

PRIOR PROVISIONSProvisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, §514, 42 Stat. 969. That section was superseded by section 514 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act.Provisions that the decision of the collector as to duties, including dutiable costs and charges, and as to all fees and exactions, should be final and conclusive unless a protest was filed within 30 days after ascertainment and liquidation of duties, or within 15 days after payment of fees, charges and exactions, with further provisions as to fees, transmission of the papers to the Board of General Appraisers, etc., were contained in act Oct. 3, 1913, ch. 16, §III, N, 38 Stat. 187, the provisions of which were substituted for provisions of a similar nature in the Customs Administrative Act of June 10, 1890, ch. 407, §14, 26 Stat. 137, as amended by the Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, §28, 36 Stat. 100. Section III, N, of the 1913 act was repealed by act Sept. 21, 1922, ch. 356, title IV, §643, 42 Stat. 989.Provisions relating to decisions of the collector, and appeals therefrom to the Secretary of the Treasury were contained in R.S. §§2931, 2932, prior to repeal by section 29 of the Customs Administrative Act, 26 Stat. 141.

AMENDMENTS2020-Subsec. (b). Pub. L. 116-113, §204(b)(1), struck out "and article 1904 of the North American Free Trade Agreement or the United States-Canada Free-Trade Agreement" before period at end.Subsec. (c)(1). Pub. L. 116-113, §204(b)(2)(A), substituted "section 4531 of this title" for "section 3332 of this title" in concluding provisions.Subsec. (c)(2)(E). Pub. L. 116-113, §204(b)(2)(B), substituted "section 4531 of this title" for "section 3332 of this title" and "USMCA certification of origin (as such term is defined in section 1508 of this title)" for "NAFTA Certificate of Origin".Subsec. (e). Pub. L. 116-113, §204(b)(3), substituted "section 4531 of this title" for "section 3332 of this title".Subsec. (f). Pub. L. 116-113, §204(b)(4), added subsec. (f) and struck out former subsec. (f) which related to denial of preferential treatment.2011-Subsec. (j). Pub. L. 112-41, §§107(c), 204, temporarily added subsec. (j). See Effective and Termination Dates of 2011 Amendment note below.Subsec. (k). Pub. L. 112-42, §§107(c), 205, temporarily added subsec. (k). See Effective and Termination Dates of 2011 Amendment note below.Subsec. (l). Pub. L. 112-43, §§107(c), 205, temporarily added subsec. (l). See Effective and Termination Dates of 2011 Amendment note below.2009-Subsec. (a). Pub. L. 111-3 in introductory provisions, substituted "section 1520 of this title (relating to refunds), and section 6501 of title 26 (but only with respect to taxes imposed under chapters 51 and 52 of such title)" for "and section 1520 of this title (relating to refunds)".2007-Subsec. (i). Pub. L. 110-138, §§107(c), 205, temporarily added subsec. (i). See Effective and Termination Dates of 2007 Amendment note below.2006-Subsec. (c)(3). Pub. L. 109-280 realigned margins of concluding provisions.2005-Subsec. (h). Pub. L. 109-53, §§107(d), 206, temporarily added subsec. (h). See Effective and Termination Dates of 2005 Amendment note below.2004-Subsec. (a). Pub. L. 108-429, §2103(1)(A), substituted "(relating to refunds), any clerical error, mistake of fact, or other inadvertence, whether or not resulting from or contained in an electronic transmission, adverse to the importer, in any entry, liquidation, or reliquidation, and" for "(relating to refunds and errors)" in introductory provisions.Subsec. (a)(5). Pub. L. 108-429, §2103(1)(B), inserted ", including the liquidation of an entry, pursuant to either section 1500 of this title or section 1504 of this title" after "thereof".Subsec. (a)(7). Pub. L. 108-429, §2103(1)(C), struck out "(c) or" after "subsection".Subsec. (c)(1). Pub. L. 108-429, §2103(2)(A), which directed substitution of "Unless a request for accelerated disposition is filed under section 1515(b) of this title, a protest may be amended," for "A protest may be amended," in the sixth sentence, was executed by making the substitution in the fifth sentence, to reflect the probable intent of Congress.Subsec. (c)(3). Pub. L. 108-429, §2103(2)(B)(i), (iii), substituted "180 days" for "ninety days" in introductory provisions and "180 days" for "90 days" in concluding provisions.Subsec. (c)(3)(A). Pub. L. 108-429, §2103(2)(B)(ii), substituted "date of" for "notice of".2003-Subsec. (g). Pub. L. 108-77, §§107(c), 205, temporarily added subsec. (g). See Effective and Termination Dates of 2003 Amendment note below.1999-Subsec. (a)(7). Pub. L. 106-36 substituted "subsection (c) or (d) of section 1520" for "section 1520(c)".1996-Subsec. (a). Pub. L. 104-295 substituted "and section 1520 of this title (relating to refunds and errors)" for "section 1520 of this title (relating to refunds and errors), and section 1521 of this title (relating to reliquidations on account of fraud)".1993- Pub. L. 103-182, §645(7), amended section catchline generally.Subsec. (a). Pub. L. 103-182, §645(1), in introductory provisions, substituted "Customs Service" for "appropriate customs officer", in par. (5), inserted "or reconciliation as to the issues contained therein," after "entry,", in par. (6), substituted "or" for "and" at end, in par. (7), substituted a semicolon for the comma at end, and in concluding provisions, substituted "Customs Service, which" for "appropriate customs officer, who".Subsec. (b). Pub. L. 103-182, §645(2), substituted "Customs Service" for "appropriate customs officer". Pub. L. 103-182, §412(a), inserted "the North American Free Trade Agreement or" before "the United States-Canada Free-Trade Agreement".Subsec. (c)(1). Pub. L. 103-182, §208(1), inserted in fourth sentence ", or with respect to a determination of origin under section 3332 of this title," after "with respect to any one category of merchandise". See Construction of 1993 Amendment note below. Pub. L. 103-182, §645(3), substituted first two sentences, including subpars. (A) to (D), for former first sentence which read as follows: "A protest of a decision under subsection (a) of this section shall be filed in writing with the appropriate customs officer designated in regulations prescribed by the Secretary, setting forth distinctly and specifically each decision described in subsection (a) of this section as to which protest is made; each category of merchandise affected by each such decision as to which protest is made; and the nature of each objection and reasons therefor." See Construction of 1993 Amendment note below.Subsec. (c)(2). Pub. L. 103-182, §208(2), added subpar. (E) and redesignated former subpar. (E) as (F) and substituted "clauses (A) through (E)" for "clauses (A) through (D)". See Construction of 1993 Amendment note below. Pub. L. 103-182, §645(5), designated last sentence of par. (1) as par. (2). Former par. (2) redesignated (3). See Construction of 1993 Amendment note below.Subsec. (c)(3). Pub. L. 103-182, §645(4), redesignated par. (2) as (3) and substituted "the Customs Service" for "such customs officer" in introductory provisions.Subsec. (d). Pub. L. 103-182, §645(6), substituted "Customs Service" for "customs officer".Subsecs. (e), (f). Pub. L. 103-182, §208(3), added subsecs. (e) and (f).1988-Subsec. (b). Pub. L. 100-449 temporarily inserted ", or review by a binational panel of a determination to which section 1516a(g)(2) of this title applies is commenced pursuant to section 1516a(g) of this title and article 1904 of the United States-Canada Free-Trade Agreement" before period at end. See Effective and Termination Dates of 1988 Amendment note below.1986-Subsec. (a). Pub. L. 99-514 struck out "as defined in section 1677(9)(C), (D), (E), and (F) of this title" after "domestic interested parties".1984-Subsec. (a). Pub. L. 98-573 substituted "section 1677(9)(C), (D), (E), and (F) of this title" for "section 1677(9)(C), (D), and (E) of this title" in provisions preceding par. (1).1980-Subsec. (a). Pub. L. 96-417, §§601(5), 605, redesignated the United States Customs Court as the United States Court of International Trade, inserted in item (4) provision for decisions as to a demand for redelivery to customs custody and the phrase ", except a determination appealable under section 1337 of this title" and substituted provision for contesting denial of a protest in accordance with chapter 169 of title 28 within the time prescribed by section 2636 of that title for provision for such contest in accordance with section 2632 of title 28 within the time prescribed by section 2631 of that title.Subsec. (b). Pub. L. 96-417, §601(5), redesignated the United States Customs Court as the United States Court of International Trade.1979-Subsec. (a). Pub. L. 96-39, §1001(b)(3)(A), (B), inserted reference to subsection (b) of this section and substituted "section 1516 of this title (relating to petitions by domestic interested parties as defined in section 1677(9)(C), (D), and (E) of this title)" for "section 1516 of this title (relating to petitions by American manufacturers, producers, and wholesalers)" in provisions preceding par. (1).Subsec. (b). Pub. L. 96-39, §1001(b)(3)(D), added subsec. (b). Former subsec. (b) redesignated (c).Subsec. (c)(1). Pub. L. 96-39, §1001(b)(3)(C), (E), redesignated former subsec. (b)(1) as (c)(1) and substituted provisions that, except as provided in sections 1485(d) and 1557(b) of this title, protests may be filed by importers or consignees or their sureties, persons paying a charge or exaction, persons seeking entry or delivery, persons filing a claim for drawback, and authorized agents of such persons for provisions that, except as otherwise provided in section 1557(b) of this title, protests could be filed only by importers, consignees, or the authorized agents of persons paying any charges, or exactions, persons filing claims for drawback, or persons seeking entry or delivery.Subsec. (c)(2). Pub. L. 96-39, §1001(b)(3)(C), (F), redesignated former subsec. (b)(2) as (c)(2) and inserted provision that a protest by a surety which has an unsatisfied legal claim under its bond may be filed within 90 days from the date of mailing of notice of demand for payment against its bond and that, if another party has not filed a timely protest, the surety's protest shall certify that it is not being filed collusively to extend another authorized person's time to protest as specified in this subsection.Subsec. (d). Pub. L. 96-39, §1001(b)(3)(C), redesignated former subsec. (c) as (d).1970- Pub. L. 91-271designated existing provisions as subsec. (a), expanded references to sections excepted from application of this section, substituted decisions of the appropriate customs officer for all decisions of the collector as deemed to be final and conclusive, reorganized the categories of decisions and findings subject to such finality and conclusiveness, and revised the procedures for filing of protests, and added subsecs. (b) and (c).

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATE OF 2020 AMENDMENT Pub. L. 116-113, title II, §204(c), Jan. 29, 2020, 134 Stat. 45, provided that:"(1) IN GENERAL.-The amendments made by subsections (a) and (b) [amending this section and section 1592 of this title] shall-"(A) take effect on the date on which the USMCA enters into force [July 1, 2020]; and"(B) apply with respect to a good entered, or exported from the United States, as the case may be, on or after that date."(2) TRANSITION FROM NAFTA TREATMENT.-In the case of a good entered, or exported from the United States, as the case may be, before the date on which the USMCA enters into force-"(A) the amendments made by subsection (a) to section 592 of the Tariff Act of 1930 (19 U.S.C. 1592) and the amendments made by subsection (b) to section 514 of such Act (19 U.S.C. 1514) shall not apply with respect to the good; and"(B) sections 592 and 514 of such Act, as in effect on the day before that date, shall continue to apply on and after that date with respect to the good."(3) ENTERED DEFINED.-In this subsection, the term 'entered' includes a withdrawal from warehouse for consumption."[For definition of "USMCA" as used in section 204(c) of Pub. L. 116-113 set out above, see section 4502 of this title.]

EFFECTIVE AND TERMINATION DATES OF 2011 AMENDMENTAmendment by Pub. L. 112-43 effective Oct. 21, 2011, applicable with respect to Panama on the date the United States-Panama Trade Promotion Agreement enters into force (Oct. 31, 2012), and to cease to be effective on the date the Agreement terminates, see section 107(b), (c) of Pub. L. 112-43 set out in a note under section 3805 of this title.Amendment by Pub. L. 112-42 effective Oct. 21, 2011, applicable with respect to Colombia on the date the United States-Colombia Trade Promotion Agreement enters into force (May 15, 2012), and to cease to be effective on the date the Agreement terminates, see section 107(b), (c) of Pub. L. 112-42 set out in a note under section 3805 of this title.Amendment by Pub. L. 112-41 effective Oct. 21, 2011, applicable with respect to Korea on the date the United States-Korea Free Trade Agreement enters into force (Mar. 15, 2012), and to cease to be effective on the date the Agreement terminates, see section 107(b), (c) of Pub. L. 112-41 set out in a note under section 3805 of this title.

EFFECTIVE DATE OF 2009 AMENDMENTExcept as otherwise provided, amendment by Pub. L. 111-3 effective Apr. 1, 2009, see section 3 of Pub. L. 111-3 set out as an Effective Date note under section 1396 of Title 42, The Public Health and Welfare. Pub. L. 111-3, title VII, §702(c)(2), Feb. 4, 2009, 123 Stat. 110, provided that: "The amendment made by this subsection [amending this section] shall apply to articles imported after the date of the enactment of this Act [Feb. 4, 2009]."

EFFECTIVE AND TERMINATION DATES OF 2007 AMENDMENTAmendment by Pub. L. 110-138 effective on the date the United States-Peru Trade Promotion Agreement enters into force (Feb. 1, 2009) and to cease to be effective on the date the Agreement ceases to be in force, see section 107(a), (c) of Pub. L. 110-138 set out in a note under section 3805 of this title.

EFFECTIVE DATE OF 2006 AMENDMENTAmendment by Pub. L. 109-280 applicable with respect to goods entered, or withdrawn from warehouse for consumption, on or after the 15th day after Aug. 17, 2006, see section 1641 of Pub. L. 109-280 set out as a note under section 58c of this title.

EFFECTIVE AND TERMINATION DATES OF 2005 AMENDMENTAmendment by Pub. L. 109-53 effective on the date the Dominican Republic-Central America-United States Free Trade Agreement enters into force (Mar. 1, 2006) and to cease to have effect on date Agreement ceases to be in force with respect to the United States, and, during any period in which a country ceases to be a CAFTA-DR country, to cease to have effect with respect to such country, see section 107 of Pub. L. 109-53 set out as an Effective and Termination Dates note under section 4001 of this title.

EFFECTIVE DATE OF 2004 AMENDMENTAmendment by Pub. L. 108-429 applicable to merchandise entered, or withdrawn from warehouse for consumption, on or after the 15th day after Dec. 3, 2004, see section 2108 of Pub. L. 108-429 set out as a note under section 1401 of this title.

EFFECTIVE AND TERMINATION DATES OF 2003 AMENDMENTAmendment by Pub. L. 108-77 effective on the date the United States-Chile Free Trade Agreement enters into force (Jan. 1, 2004), and to cease to be effective on the date the Agreement ceases to be in force, see section 107(a), (c) of Pub. L. 108-77 set out in a note under section 3805 of this title.

EFFECTIVE DATE OF 1999 AMENDMENT Pub. L. 106-36, title II, §2408(c), June 25, 1999, 113 Stat. 171, provided that: "The amendments made by this section [amending this section and section 1520 of this title] apply with respect to goods entered, or withdrawn from warehouse for consumption, on or after the 15th day after the date of the enactment of this Act [June 25, 1999]."

EFFECTIVE DATE OF 1993 AMENDMENTAmendment by section 208 of Pub. L. 103-182effective on the date the North American Free Trade Agreement enters into force with respect to the United States (Jan. 1, 1994), see section 213(b) of Pub. L. 103-182 formerly set out as an Effective Date note under former section 3331 of this title.Amendment by section 412(a) of Pub. L. 103-182effective on the date the North American Free Trade Agreement enters into force with respect to the United States [Jan. 1, 1994], but not applicable to any final determination described in section 1516a(a)(1)(B) or (2)(B)(i), (ii), or (iii) of this title, notice of which is published in the Federal Register before such date, or to a determination described in section 1516a(a)(2)(B)(vi) of this title, notice of which is received by the Government of Canada or Mexico before such date, or to any binational panel review under the United States-Canada Free-Trade Agreement, or to any extraordinary challenge arising out of any such review, that was commenced before such date, see section 416 of Pub. L. 103-182formerly set out as an Effective Date note under former section 3431 of this title.

EFFECTIVE AND TERMINATION DATES OF 1988 AMENDMENTAmendment by Pub. L. 100-449 effective on date the United States-Canada Free-Trade Agreement enters into force (Jan. 1, 1989), and to cease to have effect on date Agreement ceases to be in force, see section 501(a), (c) of Pub. L. 100-449set out in a note under section 2112 of this title.

EFFECTIVE DATE OF 1984 AMENDMENTAmendment by Pub. L. 98-573 applicable with respect to investigations initiated by petition or by the administering authority under parts I and II of subtitle IV of this chapter, and to reviews begun under section 1675 of this title, on or after Oct. 30, 1984, see section 626(b)(1) of Pub. L. 98-573 as amended, set out as a note under section 1671 of this title.

EFFECTIVE DATE OF 1980 AMENDMENTAmendment by Pub. L. 96-417 effective Nov. 1, 1980, and applicable with respect to civil actions pending on or commenced on or after such date, see section 701(a) of Pub. L. 96-417 set out as a note under section 251 of Title 28, Judiciary and Judicial Procedure.

EFFECTIVE DATE OF 1979 AMENDMENTAmendment by Pub. L. 96-39 effective Jan. 1, 1980, see sections 1002 and 107 of Pub. L. 96-39 set out as Effective Date notes under sections 1516a and 1671 of this title, respectively.

EFFECTIVE DATE OF 1970 AMENDMENTFor 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.

CONSTRUCTION OF 1993 AMENDMENTAmendment by section 208 of Pub. L. 103-182 to be made after amendment by section 645 of Pub. L. 103-182 is executed, see section 212 of Pub. L. 103-182 formerly set out as a note under section 58c of this title.

TRANSFER OF FUNCTIONSFor 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. For establishment of U.S. Customs and Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107-296 as of Nov. 25, 2002, see section 211 of Title 6, as amended generally 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.

INCONSISTENT DECISIONS OF CUSTOMS OFFICERSPub. L. 100-690, title VII, §7361(c), Nov. 18, 1988, 102 Stat. 4474, provided that:"(1) The Secretary of the Treasury shall prescribe regulations that-"(A) effect uniformity in-"(i) decisions described in section 514(a) of the Tariff Act of 1930 (19 U.S.C. 1514(a)) that are made by customs officers with respect to the same, or substantially similar, merchandise, and"(ii) decisions to conduct intensified inspections or examinations of merchandise at ports of entry, and"(B) establish procedures that allow individuals described in section 514(c)(1) of the Tariff Act of 1930 (19 U.S.C. 1514(c)(1)), any port authority, and any other interested party (within the meaning of section 516(a)(2) of the Tariff Act of 1930 (19 U.S.C. 1516(a)(2)) ) to petition the Secretary to obtain such uniformity in an expedited and timely fashion."(2) The Secretary of the Treasury shall publish in the Federal Register and submit to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives the proposed and final form of the regulations prescribed under paragraph (1) and shall receive and consider comments from the public regarding the proposed form of such regulations during the 60-day period beginning on the date the proposed form of such regulations are published in the Federal Register."(3) The regulations prescribed under paragraph (1) shall take effect by no later than April 1, 1989."(4) By no later than September 1, 1989, the Secretary of the Treasury shall submit to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives a report on the effectiveness of the regulations prescribed under paragraph (1) and recommendations for permanent legislation addressing uniformity."

PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§1101-1147 and 1171-1177] or title XVIII [§§1801-1899A] of Pub. L. 99-514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99-514 set out as a note under section 401 of Title 26, Internal Revenue Code.

EXECUTIVE DOCUMENTS

TRANSFER OF FUNCTIONSFunctions of Secretary of the Treasury under this section insofar as they relate to any protest, petition, or notice of desire to contest described in section 1002(b)(1) of the Trade Agreements Act of 1979, set out as a note under section 1516a of this title, transferred to Secretary of Commerce pursuant to Reorg. Plan No. 3 of 1979, §5(a)(1)(D), 44 F.R. 69275, 93 Stat. 1381, eff. Jan. 2, 1980, as provided by section 1-107(a) of Ex. Ord. No. 12188, Jan. 2, 1980, 45 F.R. 993, set out as notes under section 2171 of this title.