Title 19, Customs DutiesRelease 119-110

§1414 Remote Location Filing

Title 19 › CHAPTER 4 — TARIFF ACT OF 1930 › SUBTITLE III — ADMINISTRATIVE PROVISIONS › Part I — Definitions and National Customs Automation Program › subpart b — national customs automation program › § 1414

Last updated Sep 22, 2026|Official source

Summary

A Program participant can file an entry of merchandise electronically from a remote location if the Customs Service agrees the participant has the needed electronic tools and the participant chooses to file from that remote spot. The needed tools must let the participant send each entry, send the entry summary, send invoice data when Customs requires it, pay duties/fees/taxes electronically, and do any other electronic tasks the Secretary requires. Customs cannot waive these requirements. Customs may stop or remove a participant from remote filing if the participant fails to meet the rules, standards, or any laws. If a participant is allowed to file remotely but decides not to for a particular entry, they must submit the paper papers at the designated location. If the Customs Service agrees the participant meets extra requirements, the participant may also file other information electronically from the remote location. The Secretary will publish and update the list of extra electronic abilities needed. If Customs can accept the extra information electronically, the participant must file it that way. If Customs cannot, the participant must file paper at the appropriate location (before January 1, 1999, at a designated location; after December 31, 1998, if the paper is needed for release at a designated location, otherwise at a remote location designated by Customs or a designated location). Post-entry information may be filed at any remote location designated by Customs. Definitions: “designated location” = the customs office in the district chosen for exam; “Program participant” = any party allowed to make the entry under section 1484(a)(2)(B).

Full Legal Text

Title 19, §1414

Customs Duties, Source: USLM XML via OLRC

(a)Core entry information
(1)In general
A Program participant may file electronically an entry of merchandise with the Customs Service from a location other than the district designated in the entry for examination (hereafter in this section referred to as a “remote location”) if—
(A)the Customs Service is satisfied that the participant has the capabilities referred to in paragraph (2)(A) regarding such method of filing; and
(B)the participant elects to file from the remote location.
(2)Requirements
(A)In general
In order to qualify for filing from a remote location, a Program participant must have the capability to provide, on an entry-by-entry basis, for the following:
(i)The electronic entry of merchandise.
(ii)The electronic entry summary of required information.
(iii)The electronic transmission of invoice information (when required by the Customs Service).
(iv)The electronic payment of duties, fees, and taxes.
(v)Such other electronic capabilities within the existing or planned components of the Program as the Secretary shall by regulation require.
(B)Restriction on exemption from requirements
The Customs Service may not permit any exemption or waiver from the requirements established by this section for participation in remote entry filing.
(3)Conditions on filing under this section (4) Alternative filing
The Secretary may prohibit a Program participant from participating in remote location filing, and may remove a Program participant from participation in remote location filing, if the participant—
(i)fails to meet all the compliance requirements and operational standards of remote location filing; or
(ii)fails to adhere to all applicable laws and regulations.
(b)Additional entry information
(1)In general
A Program participant that is eligible under subsection (a) to file entry information from a remote location may, if the Customs Service is satisfied that the participant meets the requirements under paragraph (2), also electronically file from the remote location additional information that is required by the Customs Service to be presented before the acceptance of entry summary information and at the time of acceptance of entry summary information.
(2)Requirements
The Secretary shall publish, and periodically update, a list of those capabilities within the existing and planned components of the Program that a Program participant must have for purposes of this subsection.
(3)Filing of additional information
(A)If information electronically acceptable
A Program participant that is eligible under paragraph (1) to file additional information from a remote location shall electronically file all such information that the Customs Service can accept electronically.
(B)Alternative filing
If the Customs Service cannot accept additional information electronically, the Program participant shall file the paper documentation with respect to the information at the appropriate filing location.
(C)Appropriate location
For purposes of subparagraph (B), the “appropriate location” is—
(i)before January 1, 1999, a designated location; and
(ii)after December 31, 1998—
(I)if the paper documentation is required for release, a designated location; or
(II)if the paper documentation is not required for release, a remote location designated by the Customs Service or a designated location.
(D)Other
A Program participant that is eligible under paragraph (1) to file additional information electronically from a remote location but chooses not to do so must file the paper documentation with respect to the information at a designated location.
(c)Post-entry summary information
A Program participant that is eligible to file electronically entry information under subsection (a) and additional information under subsection (b) from a remote location may file at any remote location designated by the Customs Service any information required by the Customs Service after entry summary.
(d)Definitions
As used in this section: (1)
(2)The term “Program participant” means, with respect to an entry of merchandise, any party entitled to make the entry under section 1484(a)(2)(B) of this title.

Legislative History

Notes & Related Subsidiaries

Statutory Notes and Related Subsidiaries

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.

Reference

Citations & Metadata

Citation

19 U.S.C. § 1414

Title 19, Customs Duties

Last Updated

Sep 22, 2026

Release point: 119-110