390
‘‘(d) liquidate the entry and reconciliation, if
any, of such merchandise; and
‘‘(e) give or transmit, pursuant to an electronic
data interchange system, notice of such liquidation
to the importer, his consignee, or agent in such form
and manner as the Secretary shall by regulation pre-
scribe.’’.
SEC. 639. VOLUNTARY RELIQUIDATIONS.
Section 501 (19 U.S.C. 1501) is amended—
(1) by striking out ‘‘the appropriate customs of-
ficer on his own initiative’’ and inserting ‘‘the Cus-
toms Service’’;
(2) by inserting ‘‘or transmitted’’ after ‘‘given’’
wherever it appears; and
(3) by amending the section heading to read as
follows:
‘‘SEC. 501. VOLUNTARY RELIQUIDATIONS BY THE CUSTOMS
SERVICE.’’.
SEC. 640. APPRAISEMENT REGULATIONS.
Section 502 (19 U.S.C. 1502) is amended—
(1) by amending subsection (a)—
(A) by inserting ‘‘(including regulations es-
tablishing procedures for the issuance of bind-
ing rulings prior to the entry of the merchan-
dise concerned)’’ after ‘‘law’’,
391
(B) by striking out ‘‘ports of entry, and’’
inserting ‘‘ports of entry. The Secretary’’,
(C) by inserting ‘‘or classifying’’ after ‘‘ap-
praising’’ wherever it appears, and
(D) by striking out ‘‘such port’’ and insert-
ing ‘‘any port, and may direct any customs offi-
cer at any port to review entries of merchandise
filed at any other port’’; and
(2) by striking out subsection (b) and redesig-
nating subsection (c) as subsection (b).
SEC. 641. LIMITATION ON LIQUIDATION.
Section 504 (19 U.S.C. 1504) is amended—
(1) by amending subsection (a)—
(A) by striking out ‘‘Except as provided in
subsection (b),’’ and inserting ‘‘Unless an entry
is extended under subsection (b) or suspended
as required by statute or court order,’’,
(B) by striking out ‘‘or’’ at the end of
paragraph (2),
(C) by inserting ‘‘or’’ after the semicolon
at the end of paragraph (3), and
(D) by inserting the following new para-
graph after paragraph (3):
‘‘(4) if a reconciliation is filed, or should have
been filed, the date of the filing under section 484
392
or the date the reconciliation should have been
filed;’’; and
(2) by amending subsections (b), (c), and (d) to
read as follows:
‘‘(b) EXTENSION.—The Secretary may extend the pe-
riod in which to liquidate an entry if—
‘‘(1) the information needed for the proper ap-
praisement or classification of the merchandise, or
for insuring compliance with applicable law, is not
available to the Customs Service; or
‘‘(2) the importer of record requests such exten-
sion and shows good cause therefor.
The Secretary shall give notice of an extension under this
subsection to the importer of record and the surety of such
importer of record. Notice shall be in such form and man-
ner (which may include electronic transmittal) as the Sec-
retary shall by regulation prescribe. Any entry the liquida-
tion of which is extended under this subsection shall be
treated as having been liquidated at the rate of duty,
value, quantity, and amount of duty asserted at the time
of entry by the importer of record at the expiration of 4
years from the applicable date specified in subsection (a).
‘‘(c) NOTICE OF SUSPENSION.—If the liquidation of
any entry is suspended, the Secretary shall by regulation
require that notice of the suspension be provided, in such
393
manner as the Secretary considers appropriate, to the im-
porter of record and to any authorized agent and surety
of such importer of record.
‘‘(d) REMOVAL OF SUSPENSION.—When a suspension
required by statute or court order is removed, the Customs
Service shall liquidate the entry within 6 months after re-
ceiving notice of the removal from the Department of
Commerce, other agency, or a court with jurisdiction over
the entry. Any entry not liquidated by the Customs Service
within 6 months after receiving such notice shall be treat-
ed as having been liquidated at the rate of duty, value,
quantity, and amount of duty asserted at the time of entry
by the importer of record.’’.
SEC. 642. PAYMENT OF DUTIES AND FEES.
(a) AMENDMENT
TO SECTION 505.—Section 505
(U.S.C. 1505) is amended to read as follows:
‘‘SEC. 505. PAYMENT OF DUTIES AND FEES.
‘‘(a) DEPOSIT OF ESTIMATED DUTIES, FEES, AND
INTEREST.—Unless merchandise is entered for warehouse
or transportation, or under bond, the importer of record
shall deposit with the Customs Service at the time of mak-
ing entry, or at such later time as the Secretary may pre-
scribe by regulation, the amount of duties and fees esti-
mated to be payable thereon. Such regulations may pro-
vide that estimated duties and fees shall be deposited be-
394
fore or at the time an import activity summary statement
is filed. If an import activity summary statement is filed,
the estimated duties and fees shall be deposited together
with interest, at a rate determined by the Secretary, ac-
cruing from the first date of the month the statement is
required to be filed until the date such statement is actu-
ally filed.
‘‘(b) COLLECTION OR REFUND OF DUTIES, FEES,
AND INTEREST DUE UPON LIQUIDATION OR RELIQUIDA-
TION.—The Customs Service shall collect any increased or
additional duties and fees due, together with interest
thereon, or refund any excess moneys deposited, together
with interest thereon, as determined on a liquidation or
reliquidation. Duties, fees, and interest determined to be
due upon liquidation or reliquidation are due 30 days after
issuance of the bill for such payment. Refunds of excess
moneys deposited, together with interest thereon, shall be
paid within 30 days of liquidation or reliquidation.
‘‘(c) INTEREST.—Interest assessed due to an
underpayment of duties, fees, or interest shall accrue, at
a rate determined by the Secretary, from the date the im-
porter of record is required to deposit estimated duties,
fees, and interest to the date of liquidation or reliquidation
of the applicable entry or reconciliation. Interest on excess
moneys deposited shall accrue, at a rate determined by
395
the Secretary, from the date the importer of record depos-
its estimated duties, fees, and interest to the date of liq-
uidation or reliquidation of the applicable entry or rec-
onciliation.
‘‘(d) DELINQUENCY.—If duties, fees, and interest de-
termined to be due or refunded are not paid in full within
the 30-day period specified in subsection (b), any unpaid
balance shall be considered delinquent and bear interest
by 30-day periods, at a rate determined by the Secretary,
from the date of liquidation or reliquidation until the full
balance is paid. No interest shall accrue during the 30-
day period in which payment is actually made.’’.
(b) CONFORMING AMENDMENT.—Subsection (d) of
section 520 (19 U.S.C. 1520(d)) is repealed.
SEC. 643. ABANDONMENT AND DAMAGE.
Section 506 (19 U.S.C. 1506) is amended—
(1) by striking out ‘‘the appropriate customs of-
ficer’’ and ‘‘such customs officer’’ wherever they ap-
pear and inserting ‘‘the Customs Service’’;
(2) by amending paragraph (1)—
(A) by striking out ‘‘not sent to the ap-
praiser’s stores for’’ and inserting ‘‘released
without an’’,
(B) by striking out ‘‘of the examination
packages or quantities of merchandise’’,
396
(C) by striking out ‘‘the appraiser’s stores’’
and inserting ‘‘the Customs Service’’, and
(D) by inserting ‘‘or entry’’ after ‘‘in-
voice’’, and
(3) by amending paragraph (2)—
(A) by inserting ‘‘, electronically or other-
wise,’’ after ‘‘files’’, and
(B) by striking out ‘‘written’’.
SEC. 644. CUSTOMS OFFICER’S IMMUNITY.
Section 513 (19 U.S.C. 1513) is amended to read as
follows:
‘‘SEC. 513. CUSTOMS OFFICER’S IMMUNITY.
‘‘No customs officer shall be liable in any way to any
person for or on account of—
‘‘(1) any ruling or decision regarding the ap-
praisement or the classification of any imported
merchandise or regarding the duties, fees, and taxes
charged thereon,
‘‘(2) the collection of any dues, charges, duties,
fees, and taxes on or on account of any imported
merchandise, or
‘‘(3) any other matter or thing as to which any
person might under this Act be entitled to protest or
appeal from the decision of such officer.’’.
397
SEC. 645. PROTESTS.
Section 514 (19 U.S.C. 1514) is amended—
(1) by amending subsection (a)—
(A) by striking out ‘‘appropriate customs
officer’’ in the text preceding paragraph (1) and
inserting ‘‘Customs Service’’,
(B) by inserting ‘‘or reconciliation as to
the issues contained therein,’’ after ‘‘entry,’’ in
paragraph (5),
(C) by striking out ‘‘and’’ and inserting
‘‘or’’ at the end of paragraph (6),
(D) by striking out the comma at the end
of paragraph (7) and inserting a semicolon, and
(E) by striking out ‘‘appropriate customs
officer, who’’ in the text following paragraph
(7) and inserting ‘‘Customs Service, which’’;
(2) by amending subsection (b) by striking out
‘‘appropriate customs officer’’ and inserting ‘‘Cus-
toms Service’’;
(3) by amending the first sentence of subsection
(c)(1) to read as follows: ‘‘A protest of a decision
made under subsection (a) shall be filed in writing,
or transmitted electronically pursuant to an elec-
tronic data interchange system, in accordance with
regulations prescribed by the Secretary. A protest
must set forth distinctly and specifically—
398
‘‘(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 Sec-
retary by regulation.’’;
(4) by redesignating paragraph (2) of sub-
section (c) as paragraph (3) and by striking out
‘‘such customs officer’’ in such redesignated para-
graph and inserting ‘‘the Customs Service’’;
(5) by designating the last sentence of para-
graph (1) of subsection (c) as paragraph (2);
(6) by striking out ‘‘customs officer’’ in sub-
section (d) and inserting ‘‘Customs Service’’; and
(7) by amending the section heading to read as
follows:
‘‘SEC. 514. PROTEST AGAINST DECISIONS OF THE CUSTOMS
SERVICE.’’.
SEC. 646. REFUNDS AND ERRORS.
Section 520 (19 U.S.C. 1520) is amended—
(1) by inserting ‘‘or reconciliation’’ after
‘‘entry’’ in paragraphs (1) and (4) of subsection (a);
and
399
(2) by amending subsection (c)—
(A) by striking out ‘‘appropriate customs
officer’’ wherever it appears and inserting
‘‘Customs Service’’,
(B) by inserting ‘‘or reconciliation’’ after
‘‘reliquidate an entry’’, and
(C) by inserting ‘‘, whether or not result-
ing from or contained in electronic trans-
mission,’’ after ‘‘inadvertence’’ the first place it
appears in paragraph (1).
SEC. 647. BONDS AND OTHER SECURITY.
Section 623 (19 U.S.C. 1623) is amended—
(1) by inserting ‘‘and the manner in which the
bond may be filed with or, pursuant to an author-
ized electronic data interchange system, transmitted
to the Customs Service’’ after ‘‘form of such bond’’
in subsection (b)(1); and
(2) by inserting at the end of subsection (d) the
following new sentence: ‘‘Any bond transmitted to
the Customs Service pursuant to an authorized elec-
tronic data interchange system shall have the same
force and effect and be binding upon the parties
thereto as if such bond were manually executed,
signed, and filed.’’.
400
SEC. 648. CUSTOMHOUSE BROKERS.
Section 641 (19 U.S.C. 1641) is amended—
(1) by adding at the end of subsection (a)(2)
the following new sentence: ‘‘It also includes the
preparation of documents or forms in any format
and the electronic transmission of documents, in-
voices, bills, or parts thereof, intended to be filed
with the Customs Service in furtherance of such ac-
tivities, whether or not signed or filed by the pre-
parer, or activities relating to such preparation, but
does not include the mere electronic transmission of
data received for transmission to Customs.’’;
(2) by amending subsection (c)(1) to read as
follows:
‘‘(1) IN GENERAL.—Each person granted a cus-
toms broker’s license under subsection (b) shall be
issued, in accordance with such regulations as the
Secretary shall prescribe, either or both of the
following:
‘‘(A) A national permit for the conduct of
such customs business as the Secretary pre-
scribes by regulation.
‘‘(B) A permit for each customs district in
which that person conducts customs business
and, except as provided in paragraph (2), regu-
larly employs at least 1 individual who is li-
406
system, to the Customs Service such information,
data,’’; and
(3) by amending subsection (e) to read as fol-
lows:
‘‘(e) PROHIBITION
ON
DEPARTURES
AND
DIS-
CHARGE.—Unless otherwise authorized by law, a vessel,
aircraft or vehicle after arriving in the United States or
Virgin Islands may, but only in accordance with regula-
tions prescribed by the Secretary—
‘‘(1) depart from the port, place, or airport of
arrival; or
‘‘(2) discharge any passenger or merchandise
(including baggage).’’.
SEC. 653. ENTRY OF VESSELS.
Section 434 (19 U.S.C. 1434) amended to read as
follows:
‘‘SEC. 434. ENTRY; VESSELS.
‘‘(a) FORMAL ENTRY.—Within 24 hours (or such
other period of time as may be provided under subsection
(c)(2)) after the arrival at any port or place in the United
States of—
‘‘(1) any vessel from a foreign port or place;
‘‘(2) any foreign vessel from a domestic port;