Title 19 › Chapter 4— TARIFF ACT OF 1930 › Subtitle SUBTITLE III— ADMINISTRATIVE PROVISIONS › Part I— Definitions and National Customs Automation Program › Subpart b— national customs automation program › § 1414
Allows a Program participant to send an entry of merchandise to the Customs Service from a place other than the customs district where the goods will be examined, but only if Customs agrees the participant has certain electronic abilities and the participant chooses to file that way. The participant must be able to send the electronic entry, the electronic entry summary, invoice details when Customs requires them, pay duties/fees/taxes electronically, and any other electronic functions Customs sets out. Customs cannot give exceptions to those rules. The Secretary can stop or remove a participant from remote filing if the participant fails to meet the rules, standards, or other laws. If a participant could file remotely but decides not to for a particular entry, they must take the paper paperwork to the designated customs office. Eligible participants may also file other required information electronically from a remote spot if Customs approves and lists the needed capabilities. If Customs cannot accept that extra information electronically, paper documents must be filed at the appropriate place: before January 1, 1999, at the designated location; after December 31, 1998, at the designated location if the paper is needed for release, or at a Customs-designated remote location or the designated location if not needed for release. “Designated location” means the customs office in the customs district chosen by the filer for exam. “Program participant” means any party entitled to make the entry under section 1484(a)(2)(B).
Full Legal Text
Customs Duties — Source: USLM XML via OLRC
Legislative History
Reference
Citation
19 U.S.C. § 1414
Title 19 — Customs Duties
Last Updated
Apr 5, 2026
Release point: 119-73not60