Editorial Notes
References in Text
The Tariff Act of 1930, referred to in subsec. (a)(1), is act June 17, 1930, ch. 497, 46 Stat. 590, which is classified generally to chapter 4 (§ 1202 et seq.) of this title. For complete classification of this Act to the Code, see Tables.
Sections 1001 and 1201 of this title, referred to in subsec. (a), which comprised the dutiable and free lists for articles imported into the United States, were repealed by Pub. L. 87–456, title I, § 101(a), May 24, 1962, 76 Stat. 72, which act also revised the Tariff Schedules of the United States. The Tariff Schedules of the United States were replaced by the Harmonized Tariff Schedule of the United States which is not set out in the Code. See Publication of Harmonized Tariff Schedule note set out under section 1202 of this title.
References in subsec. (a) to section and chapters of the Internal Revenue Code are references to section and chapters of the Internal Revenue Code, 1939, which was repealed by section 7851 of Title 26, I.R.C. 1954.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. Corresponding sections of I.R.C. 1986 to section and chapters of I.R.C. 1939 referred to in the text are set out below. For provision deeming a reference in other laws to a provision of I.R.C. 1939, also as a reference to corresponding provision of I.R.C. 1986, see section 7852(b) of Title 26, I.R.C. 1986.
Section 203(a) of the United States-Chile Free Trade Agreement Implementation Act, referred to in subsec. (a), is section 203(a) of Pub. L. 108–77, which is set out in a note under section 3805 of this title.
§ 1807
|
Omitted
|
Chapter 15
|
§ 5701 et seq.
|
Chapter 16
|
§ 4591 et seq., § 4811 et seq.
|
Chapter 17
|
§ 4831 et seq.
|
Chapter 21
|
Omitted
|
Chapter 23
|
§ 4701
et seq.
|
Chapter 24
|
§ 4801 et seq.
|
Chapter 25
|
§§ 4181, 4182, and 5811
et seq.
|
Chapter 26
|
§ 5001 et seq.
|
Chapter 32
|
§ 4501
et seq.
|
Section 204 of the United States-Canada Free-Trade Agreement Implementation Act of 1988, referred to in subsec. (a), is section 204 of Pub. L. 100–449, which is set out in a note under section 2112 of this title.
Amendments
2020—Subsec. (a). Pub. L. 116–260 substituted “(subject to section 4534(e) of this title)” for “(subject to section 508(b)(2)(B) of the Tariff Act of 1930)” in seventh proviso.
Pub. L. 116–113, which directed amendment of the flush text of subsec. “(a)(2)” by substituting “goods subject to USMCA drawback, as defined in section 4534(a) of this title” for “goods subject to NAFTA drawback, as defined in section 3333(a) of this title”, “a USMCA country, as defined in section 4502 of this title” for “a NAFTA country, as defined in section 3301(4) of this title”, and “USMCA” for “NAFTA” wherever appearing, was executed by making the substitutions in concluding provisions of subsec. (a), to reflect the probable intent of Congress.
2003—Subsec. (a). Pub. L. 108–77, §§ 107(c), 203(b)(5), temporarily inserted before period at end “Provided further, That no merchandise that consists of goods subject to Chile FTA drawback, as defined in section 203(a) of the United States-Chile Free Trade Agreement Implementation Act, that is manufactured or otherwise changed in condition shall be exported to Chile without an assessment of a duty on the merchandise in its condition and quantity, and at its weight, at the time of its exportation (or if the privilege in the first proviso to this subsection was requested, an assessment of a duty on the merchandise in its condition and quantity, and at its weight, at the time of its admission into the zone) and the payment of the assessed duty before the 61st day after the date of exportation of the article, except that the customs duty may be waived or reduced by (1) 100 percent during the 8-year period beginning on January 1, 2004; (2) 75 percent during the 1-year period beginning on January 1, 2012; (3) 50 percent during the 1-year period beginning on January 1, 2013; and (4) 25 percent during the 1-year period beginning on January 1, 2014”. See Effective and Termination Dates of 2003 Amendment note below.
1999—Subsec. (a). Pub. L. 106–36 struck out second period at end of last sentence.
1996—Subsec. (e). Pub. L. 104–295 added subsec. (e).
1993—Subsec. (a). Pub. L. 103–182, in provisions following par. (2), inserted second proviso relating to goods subject to NAFTA drawback, and in last proviso inserted “, if Canada ceases to be a NAFTA country and the suspension of the operation of the United States-Canada Free-Trade Agreement thereafter terminates,” after “That” and substituted “during the period such Agreement is in operation” for “on or after January 1, 1994, or such later date as may be proclaimed by the President under section 204(b)(2)(B) of such Act of 1988,”.
1990—Subsec. (b). Pub. L. 101–382, § 481, substituted “on or before December 31, 1992” for “before January 1, 1991”.
Subsec. (c). Pub. L. 101–382, § 484F, designated existing provisions as par. (1), struck out “domestic” before “denatured distilled”, inserted provisions relating to withdrawal free of tax from a distilled spirits plant, and added par. (2).
1988—Subsec. (a). Pub. L. 100–449 temporarily inserted provision directing that, “with the exception of drawback eligible goods under section 204(a) of the United States-Canada Free-Trade Agreement Implementation Act of 1988, no article manufactured or otherwise changed in condition (except a change by cleaning, testing or repacking) shall be exported to Canada on or after January 1, 1994, or such later date as may be proclaimed by the President under section 204(b)(2)(B) of such Act of 1988, without the payment of a duty that shall be payable on the article in its condition and quantity, and at its weight, at the time of its exportation to Canada unless the privilege in the first proviso to this subsection was requested.” See Effective and Termination Dates of 1988 Amendment note below.
Subsec. (b). Pub. L. 100–418 substituted “January 1, 1991” for “June 30, 1986”.
Subsec. (d). Pub. L. 100–647 added subsec. (d).
1986—Subsec. (c). Pub. L. 99–514 added subsec. (c).
1984—Subsec. (a). Pub. L. 98–573 designated existing provisions as subsec. (a), redesignated former pars. (a) and (b) as pars. (1) and (2), respectively, of subsec. (a), and added subsec. (b).
1970—Pub. L. 91–271 substituted references to the appropriate customs officers for references to the collector of customs wherever appearing.
1950—Act June 17, 1950, amended section generally to remove the prohibition against, and to authorize specifically, manufacture and exhibition within a zone.
Statutory Notes and Related Subsidiaries
Effective Date of 2020 Amendment
Pub. L. 116–260, div. O, title VI, § 601(h), Dec. 27, 2020, 134 Stat. 2152, provided that:
“This section [amending this section, sections
1311 to
1313,
1508,
1520,
1562,
1677f,
3472,
3473,
4531, and
4534 of this title, and sections 290m to 290m–5 and 290m–7 of Title 22, Foreign Relations and Intercourse, and enacting provisions set out as a note under
section 3472 of this title] and the amendments made by this section shall take effect on
July 1, 2020.”
Pub. L. 116–113, title V, § 501(g), Jan. 29, 2020, 134 Stat. 69, provided that:
“(1) In general.—Each transfer, redesignation, and amendment made by subsections (b) through (e) [amending this section and sections 1311 to 1313, 1562, 3333, and 4534 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 withdrawn from warehouse for consumption, on or after that date.
“(2) Transition from nafta treatment.—In the case of a good entered, or withdrawn from warehouse for consumption, before the date on which the USMCA enters into force—
“(A)
the amendments made by subsections (b) through (e) shall not apply with respect to the good; and
“(B)
the provisions of law amended by such subsections, as such provisions were in effect on the day before that date, shall continue to apply on and after that date with respect to the good.”
[For definition of “USMCA” as used in section 501(g) of Pub. L. 116–113, set out above, see section 4502 of this title.]
Effective and Termination Dates of 2003 Amendment
Amendment 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 1996 Amendment
Pub. L. 104–295, § 31(b), Oct. 11, 1996, 110 Stat. 3537, provided that:
“The amendment made by this section [amending this section] shall apply with respect to merchandise admitted into a
foreign trade zone after the date that is 15 days after the date of the enactment of this Act [
Oct. 11, 1996].”
Effective Date of 1993 Amendment
Amendment by Pub. L. 103–182 applicable (1) with respect to exports from the United States to Canada on Jan. 1, 1996, if Canada is a NAFTA country on that date and after such date for so long as Canada continues to be a NAFTA country and (2) with respect to exports from the United States to Mexico on Jan. 1, 2001, if Mexico is a NAFTA country on that date and after such date for so long as Mexico continues to be a NAFTA country, see section 213(c) of Pub. L. 103–182, formerly set out as an Effective Date note under former section 3331 of this title.
Effective Date of 1990 Amendment
Pub. L. 101–382, title III, § 485(a), Aug. 20, 1990, 104 Stat. 712, provided that:
“Except as otherwise provided in this title, the amendments made by this title [amending this section and sections
1309,
1313,
1466, and
1553 of this title and enacting provisions set out as notes under sections
1309,
1466, and
1553 of this title], shall apply with respect to articles entered, or withdrawn from warehouse for consumption, on or after
October 1, 1990.”
Effective Date of 1984 Amendment
Pub. L. 98–573, title II, § 231(a)(3), Oct. 30, 1984, 98 Stat. 2990, provided that:
“The amendments made by paragraph (2) [amending this section] shall take effect on the fifteenth day after the date of the enactment of this Act [Oct. 30, 1984].”
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
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 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.
Executive Documents
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.