§4319 — Title 19 Customs Duties | U.S. Code

Summary

The Treasury Inspector General must send a report to the Senate Committee on Finance and the House Committee on Ways and Means. The first report was due June 30, 2016, and then a report is due every two years on March 31. Each report must cover the two fiscal years that end on September 30 of the year before the report is sent. The report must review how well U.S. Customs and Border Protection protects government revenue. It must look at duty collections (including countervailing and antidumping duties), handling of fines and penalties, use of bonds to secure duties, monitoring goods moved in bond, how CBP measures performance and accountability, the number and results of underpayment investigations, and the quality of duty-collection training for CBP staff.

Title 19, §4319

Customs Duties — Source: USLM XML via OLRC

(a)Not later than June 30, 2016, and not later than March 31 of each second year thereafter, the Inspector General of the Department of the Treasury shall submit to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives a report assessing, with respect to the period covered by the report, as specified in subsection (b), the following:

(1)The effectiveness of the measures taken by U.S. Customs and Border Protection with respect to protection of revenue, including—

(A)the collection of countervailing duties assessed under subtitle A of title VII of the Tariff Act of 1930 (19 U.S.C. 1671 et seq.) and antidumping duties assessed under subtitle B of title VII of the Tariff Act of 1930 (19 U.S.C. 1673 et seq.);

(B)the assessment, collection, and mitigation of commercial fines and penalties;

(C)the use of bonds, including continuous and single transaction bonds, to secure that revenue; and

(D)the adequacy of the policies of U.S. Customs and Border Protection with respect to the monitoring and tracking of merchandise transported in bond and collecting duties, as appropriate.

(2)The effectiveness of actions taken by U.S. Customs and Border Protection to measure accountability and performance with respect to protection of revenue.

(3)The number and outcome of investigations instituted by U.S. Customs and Border Protection with respect to the underpayment of duties.

(4)The effectiveness of training with respect to the collection of duties provided for personnel of U.S. Customs and Border Protection.

(b)Each report required by subsection (a) shall cover the period of 2 fiscal years ending on September 30 of the calendar year preceding the submission of the report.

Notes & Related Subsidiaries

Editorial Notes

References in Text

The Tariff Act of 1930, referred to in subsec. (a)(1)(A), is act June 17, 1930, ch. 497, 46 Stat. 590. Subtitles A and B of title VII of the Act are classified generally to parts I (§ 1671 et seq.) and II (§ 1673 et seq.), respectively, of subtitle IV of chapter 4 of this title. For complete classification of this Act to the Code, see section 1654 of this title and Tables.

§4319 Report on Oversight of Revenue Protection and Enforcement Measures

Summary

Title 19, §4319

Notes & Related Subsidiaries

Editorial Notes

References in Text

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