United States Code (Last Updated: May 24, 2014) |
Title 19. CUSTOMS DUTIES |
Chapter 4. TARIFF ACT OF 1930 |
SubTitle III. ADMINISTRATIVE PROVISIONS |
Part III. Ascertainment, Collection, and Recovery of Duties |
§ 1490. General orders
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(a) Incomplete entry (1) Whenever— (A) the entry of any imported merchandise is not made within the time provided by law or by regulation prescribed by the Secretary; (B) the entry of imported merchandise is incomplete because of failure to pay the estimated duties, fees, or interest; (C) in the opinion of the Customs Service, the entry of imported merchandise cannot be made for want of proper documents or other cause; or (D) the Customs Service believes that any merchandise is not correctly and legally invoiced; the carrier (unless subject to subsection (c) of this section) shall notify the bonded warehouse of such unentered merchandise. (2) After notification under paragraph (1), the bonded warehouse shall arrange for the transportation and storage of the merchandise at the risk and expense of the consignee. The merchandise shall remain in the bonded warehouse until— (A) entry is made or completed and the proper documents are produced; (B) the information and data necessary for entry are transmitted to the Customs Service pursuant to an authorized electronic data interchange system; or (C) a bond is given for the production of documents or the transmittal of data. (b) Request for possession by Customs At the request of the consignee of any merchandise, or of the owner or master of the vessel or the person in charge of the vehicle in which the same is imported, any merchandise may be taken possession of by the Customs Service after the expiration of one day after the entry of the vessel or report of the vehicle and may be unladen and held at the risk and expense of the consignee until entry thereof is made.
(c) Government merchandise Any imported merchandise that— (1) is described in any of subparagraphs (A) through (D) of subsection (a)(1) of this section; and (2) is consigned to, or owned by, the United States Government; shall be stored and disposed of in accordance with such rules and procedures as the Secretary shall by regulation prescribe.
Prior Provisions
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 490, 42 Stat. 963. That section was superseded by section 490 of act
Prior provisions authorizing the collector to take possession of, or store merchandise were contained in the following sections, all of which were repealed by act Sept. 21, 1922, ch. 356, title IV, § 642, 42 Stat. 989:
R.S. § 2789, authorizing the collector, when an entry was imperfect, to take the merchandise into his custody until the quantity, quality, or value could be ascertained;
R.S. § 2840, providing that when the collector should suspect that merchandise was not invoiced at a sum equal to that for which it had usually been sold, he should take possession and retain the same until its value had been ascertained and the duties paid or secured;
R.S. § 2926, providing that merchandise of which incomplete entry had been made, or entry without specification of particulars, should be conveyed to some warehouse or designated by the collector to remain until the particulars, cost or value should have been ascertained, and the duties paid or secured, and a permit for delivery granted;
R.S. § 2963, providing that when merchandise had not been entered it should be deposited in a public warehouse, and there remain until an invoice was produced, but that it should not be construed to prohibit sales of merchandise to discharge duties and charges;
R.S. § 2964, authorizing the collector to take possession of merchandise, and deposit it in public stores, or other stores to be agreed on, in case of failure or neglect to pay duties, or when the owner, etc., should make entry for warehousing;
R.S. § 2965, providing for the storage in a public warehouse, or private bonded warehouse, of unclaimed merchandise required to be taken possession of by collectors, and making provision for payment of charges and expenses;
R.S. § 2966, as amended by act June 26, 1884, ch. 121, § 24, 23 Stat. 58, providing for the deposit in a bonded warehouse of merchandise imported in vessels, when it should appear by the bills of lading that it was to be delivered immediately after entry of the vessel, or on request, when it did not so appear.
A prior provision authorizing the collector to require a bond for the production of proof to enable the collector to ascertain the class or description of manufacture, or rate of duty to which merchandise was liable, was contained in R.S. § 2925, which was also repealed by act Sept. 21, 1922, ch. 356, title IV, § 642, 42 Stat. 989.
Amendments
1996—Subsec. (c)(1). Pub. L. 104–295 substituted “subparagraphs (A) through (D) of subsection (a)(1)” for “paragraphs (1) through (4) of subsection (a)”.
1993—Subsec. (a). Pub. L. 103–182, § 658(1), amended subsec. (a) generally. Prior to amendment, subsec. (a) read as follows: “Whenever entry of any imported merchandise is not made within the time provided by law or the regulations prescribed by the Secretary of the Treasury, or whenever entry of such merchandise is incomplete because of failure to pay the estimated duties, or whenever, in the opinion of the appropriate customs officer, entry of such merchandise can not be made for want of proper documents or other cause, or whenever the appropriate customs officer believes that any merchandise is not correctly and legally invoiced, he shall take the merchandise into his custody and send it to a bonded warehouse or public store, to be held at the risk and expense of the consignee until entry is made or completed and the proper documents are produced, or a bond given for their production.”
Subsec. (b). Pub. L. 103–182, § 658(2), substituted heading for one which read “At request of consignee” and in text substituted “Customs Service” for “appropriate customs officer”.
Subsec. (c). Pub. L. 103–182, § 658(3), added subsec. (c).
1970—Pub. L. 91–271 substituted references to appropriate customs officer for references to collector wherever appearing.
Effective Date Of 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.
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