Title 19 — Customs DutiesRelease 119-73
§1623 Bonds and other security
Title 19 › Chapter CHAPTER 4— - TARIFF ACT OF 1930 › Subtitle SUBTITLE III— - ADMINISTRATIVE PROVISIONS › Part Part V— - Enforcement Provisions › § 1623
Summary
The Treasury Secretary can require bonds or other security when needed to protect government money or to make sure people follow laws and rules that Treasury or Customs enforce. If the law does not already call for a bond, the Secretary can make rules or tell customs officers to require one. The Secretary can decide the bond form and rules, set the penalty amount, allow electronic filing, approve who guarantees the bond, allow a term bond that covers similar imports for up to one year (or longer if special facts require it), and allow a single consolidated bond to cover several legal requirements at once. When a consolidated bond is used, the Secretary can set its penalty without following other laws. The Secretary can also cancel a bond or charges against it after a breach if a smaller payment or other terms are enough, and must publish guidelines so decisions are fair and consistent. Bond terms are valid even if the underlying law does not list them. Bonds sent by an approved electronic system count the same as paper, signed bonds. The Secretary can let people deposit money or U.S. obligations instead of getting sureties, under rules he sets.
Full Legal Text
Title 19, §1623
Customs Duties — Source: USLM XML via OLRC
(a)In any case in which bond or other security is not specifically required by law, the Secretary of the Treasury may by regulation or specific instruction require, or authorize customs officers to require, such bonds or other security as he, or they, may deem necessary for the protection of the revenue or to assure compliance with any provision of law, regulation, or instruction which the Secretary of the Treasury or the Customs Service may be authorized to enforce.
(b)Whenever a bond is required or authorized by a law, regulation, or instruction which the Secretary of the Treasury or the Customs Service is authorized to enforce, the Secretary of the Treasury may—
(1)Except as otherwise specifically provided by law, prescribe the conditions and form of such bond and the manner in which the bond may be filed with or, pursuant to an authorized electronic data interchange system, transmitted to the Customs Service, and fix the amount of penalty thereof, whether for the payment of liquidated damages or of a penal sum: Provided, That when a consolidated bond authorized by paragraph 4 of this subsection is taken, the Secretary of the Treasury may fix the penalty of such bond without regard to any other provision of law, regulation, or instruction.
(2)Provide for the approval of the sureties on such bond, without regard to any general provision of law.
(3)Authorize the execution of a term bond the conditions of which shall extend to and cover similar cases of importations over such period of time, not to exceed one year, or such longer period as he may fix when in his opinion special circumstances existing in a particular instance require such longer period.
(4)Authorize, to the extent that he may deem necessary, the taking of a consolidated bond (single entry or term), in lieu of separate bonds to assure compliance with two or more provisions of law, regulations, or instructions which the Secretary of the Treasury or the Customs Service is authorized to enforce. A consolidated bond taken pursuant to the authority contained in this subsection shall have the same force and effect in respect of every provision of law, regulation, or instruction for the purposes for which it is required as though separate bonds had been taken to assure compliance with each such provision.
(c)The Secretary of the Treasury may authorize the cancellation of any bond provided for in this section, or of any charge that may have been made against such bond, in the event of a breach of any condition of the bond, upon the payment of such lesser amount or penalty or upon such other terms and conditions as he may deem sufficient. In order to assure uniform, reasonable, and equitable decisions, the Secretary of the Treasury shall publish guidelines establishing standards for setting the terms and conditions for cancellation of bonds or charges thereunder.
(d)No condition in any bond taken to assure compliance with any law, regulation, or instruction which the Secretary of the Treasury or the Customs Service is authorized to enforce shall be held invalid on the ground that such condition is not specified in the law, regulation, or instruction authorizing or requiring the taking of such bond. Any bond transmitted to the Customs Service pursuant to an authorized electronic 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.
(e)The Secretary of the Treasury is authorized to permit the deposit of money or obligations of the United States, in such amount and upon such conditions as he may by regulation prescribe, in lieu of sureties on any bond required or authorized by a law, regulation, or instruction which the Secretary of the Treasury or the Customs Service is authorized to enforce.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1993—Subsec. (b)(1). Pub. L. 103–182, § 647(1), inserted “and the manner in which the bond may be filed with or, pursuant to an authorized electronic data interchange system, transmitted to the Customs Service” after “form of such bond”. Subsec. (d). Pub. L. 103–182, § 647(2), inserted at end “Any bond transmitted to the Customs Service pursuant to an authorized electronic 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.” 1988—Subsec. (c). Pub. L. 100–418 provided for publication of guidelines establishing customs bond cancellation standards. 1970—Subsec. (a). Pub. L. 91–271 substituted reference to customs officers for reference to collectors of customs. 1938—Act June 25, 1938, amended section generally, among other changes adding subsecs. (c) to (e).
Statutory Notes and Related Subsidiaries
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.
Effective Date
of 1938 AmendmentAmendment by act
June 25, 1938, effective on thirtieth day following
June 25, 1938, except as otherwise specifically provided, see section 37 of act
June 25, 1938, set out as a note under section 1401 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 section 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
Functions of officers of Department of the Treasury and functions of all agencies and employees of such Department transferred, with certain exceptions, to Secretary of the Treasury, with power vested in him to authorize their performance or performance of any of his functions, by any of such officers, agencies, and employees, by Reorg. Plan No. 26 of 1950, §§ 1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, 1281, set out in the Appendix to Title 5, Government Organization and Employees. Customs Service was under Department of the Treasury.
Reference
Citations & Metadata
Citation
19 U.S.C. § 1623
Title 19 — Customs Duties
Last Updated
Apr 6, 2026
Release point: 119-73