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
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
Customs Duties, Source: USLM XML via OLRC
Legislative History
Reference
Citation
19 U.S.C. § 1414
Title 19, Customs Duties
Last Updated
Sep 22, 2026
Release point: 119-110