Title 19, Customs DutiesRelease 119-110
§1553a Recordkeeping for Merchandise Transported by Pipeline
Title 19 › CHAPTER 4 — TARIFF ACT OF 1930 › SUBTITLE III — ADMINISTRATIVE PROVISIONS › Part IV — Transportation in Bond and Warehousing of Merchandise › § 1553a
Summary
Customs may record pipeline goods by quantity or by the carrier’s receipt; unless Customs suspects fraud it may accept that receipt, and the parties must keep 1508/1509 records.
Full Legal Text
Title 19, §1553a
Customs Duties, Source: USLM XML via OLRC
Merchandise in Customs custody that is transported by pipeline may be accounted for on a quantitative basis, based on the bill of lading, or equivalent document of receipt, issued by the pipeline carrier. Unless the Customs Service has reasonable cause to suspect fraud, the Customs Service may accept the bill of lading, or equivalent document of receipt, issued by the pipeline carrier to the shipper and accepted by the consignee to maintain identity. The shipper, pipeline operator, and consignee shall be subject to the recordkeeping requirements of section 1508 and 1509 of this title.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Codification Another section 553A of act June 17, 1930, is classified to section 1553–1 of this title.
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. § 1553a
Title 19, Customs Duties
Last Updated
Sep 23, 2026
Release point: 119-110