Title 6 › Chapter CHAPTER 1— - HOMELAND SECURITY ORGANIZATION › Subchapter SUBCHAPTER IV— - BORDER, MARITIME, AND TRANSPORTATION SECURITY › Part Part B— - U.S. Customs and Border Protection › § 215
Calls "customs revenue function" the work that handles import taxes and enforces related customs rules. It includes figuring out and collecting customs duties (including antidumping, countervailing, and safeguard duties), excise taxes, fees, and penalties and classifying and valuing goods for those charges; processing or denying entry of people, baggage, cargo, and mail when that ties to collecting import duties; finding and arresting people who try to cheat the customs laws; enforcing section 1337 of title 19, import quota and marking rules, and handling Customs Recordations for copyrights, patents, and trademarks; gathering import data for trade statistics; and enforcing reciprocal trade agreements. It also covers the same functions as performed by specific Customs personnel and their support staff (Import Specialists, Entry Specialists, Drawback Specialists, National Import Specialist, Fines and Penalties Specialists, attorneys of the Office of Regulations and Rulings, Customs Auditors, International Trade Specialists, Financial Systems Specialists) as they worked on the day before this chapter took effect and by U.S. Customs and Border Protection on the day before the U.S. Customs and Border Protection Authorization Act took effect, and the same functions as performed by certain offices and their support staff (Office of Information and Technology, Office of Laboratory Services, Office of the Chief Counsel, Office of Congressional Affairs, Office of International Affairs, Office of Training and Development).
Full Legal Text
Domestic Security — Source: USLM XML via OLRC
Legislative History
Reference
Citation
6 U.S.C. § 215
Title 6 — Domestic Security
Last Updated
Apr 6, 2026
Release point: 119-73