PRIA, Government Policy, Made Personal

Summary

The Secretary of the Treasury must regularly check the statements U.S. importers make about export prices and charges. The checks include making sure the export price an importer reports matches any export permit price from the exporting country, and making sure the estimated export charge an importer reports agrees with the official determination from the Under Secretary for International Trade. Records about the importer declaration program must be kept like other official records. The Treasury can examine those records and use its legal audit powers to verify that the importers’ statements are true and correct.

Title 19, §1683e

Customs Duties, Source: USLM XML via OLRC

(a)In general

The Secretary of Treasury shall periodically verify the declarations made by a United States importer pursuant to section 1683a(c) of this title, including by determining whether—

(1)the export price declared by a United States importer pursuant to section 1683a(b)(1) of this title is the same as the export price provided on the export permit, if any, issued by the country of export; and

(2)the estimated export charge declared by a United States importer pursuant to section 1683a(b)(2) of this title is consistent with the determination published by the Under Secretary for International Trade pursuant to section 1683c(b) of this title.

(b)Examination of books and records

(1)In general

Any record relating to the importer declaration program required under section 1683a of this title shall be treated as a record required to be maintained and produced under title V of this Act.

(2)Examination of records

The Secretary of the Treasury is authorized to take such action, and examine such records, under section 1509 of this title, as the Secretary determines necessary to verify the declarations made pursuant to section 1683a(c) of this title are true and accurate.

Notes & Related Subsidiaries

Editorial Notes

References in Text

section 1683a, referred to in text, was in the original section “803”, and was translated as meaning the section 803 of act

June 17, 1930, as added by section 3301(a) of Pub. L. 110–246, to reflect the probable intent of Congress. This Act, referred to in subsec. (b)(1), is act

June 17, 1930, ch. 497, 46 Stat. 590, known as the Tariff Act of 1930, which is classified generally to this chapter. The Act does not contain a title V. For complete classification of this Act to the Code, see section 1654 of this title and Tables.

Statutory Notes and Related Subsidiaries

Effective Date

Section effective 60 days after June 18, 2008, see section 3301(b) of Pub. L. 110–246, set out as a note under section 1683 of this title.

§1683e Verification