As used in this section:
The term “customs broker” means any person granted a customs broker’s license by the Secretary under subsection (b).
The term “customs business” means those activities involving transactions with U.S. Customs and Border Protection concerning the entry and admissibility of merchandise, its classification and valuation, the payment of duties, taxes, or other charges assessed or collected by U.S. Customs and Border Protection upon merchandise by reason of its importation, or the refund, rebate, or drawback thereof. It also includes the preparation of documents or forms in any format and the electronic transmission of documents, invoices, bills, or parts thereof, intended to be filed with U.S. Customs and Border Protection in furtherance of such activities, whether or not signed or filed by the preparer, or activities relating to such preparation, but does not include the mere electronic transmission of data received for transmission to Customs.
The term “Secretary” means the Secretary of the Treasury.
Regulations by the Secretary
The Secretary may prescribe such rules and regulations relating to the customs business of customs brokers as the Secretary considers necessary to protect importers and the revenue of the United States, and to carry out the provisions of this section, including rules and regulations governing the licensing of or issuance of permits to customs brokers, the keeping of books, accounts, and records by customs brokers, and documents and correspondence, and the furnishing by customs brokers of any other information relating to their customs business to any duly accredited officer or employee of U.S. Customs and Border Protection. The Secretary may not prohibit customs brokers from limiting their liability to other persons in the conduct of customs business. For purposes of this subsection or any other provision of this chapter pertaining to recordkeeping, all data required to be retained by a customs broker may be kept on microfilm, optical disc, magnetic tapes, disks or drums, video files or any other electrically generated medium. Pursuant to such regulations as the Secretary shall prescribe, the conversion of data to such storage medium may be accomplished at any time subsequent to the relevant customs transaction and the data may be retained in a centralized basis according to such broker’s business system.
Triennial reports by customs brokers
On February 1, 1985, and on February 1 of each third year thereafter, each person who is licensed under subsection (b) shall file with the Secretary of the Treasury a report as to—
whether such person is actively engaged in business as a customs broker; and
the name under, and the address at, which such business is being transacted.
Suspension and revocation
If a person licensed under subsection (b) fails to file the required report by March 1 of the reporting year, the license is suspended, and may be thereafter revoked subject to the following procedures:
The Secretary shall transmit written notice of suspension to the licensee no later than March 31 of the reporting year.
If the licensee files the required report within 60 days of receipt of the notice under subparagraph (A), the license shall be reinstated.
In the event the required report is not filed within the 60-day period, the license shall be revoked without prejudice to the filing of an application for a new license.
[June 17, 1930, ch. 497], title IV, § 641, [46 Stat. 759]; [Aug. 26, 1935, ch. 689], §§ 3–5, [49 Stat. 864], 865; [Pub. L. 85–791, § 8], Aug. 28, 1958, [72 Stat. 945]; [Pub. L. 91–271, title III, § 301(jj)], June 2, 1970, [84 Stat. 291]; [Pub. L. 95–410, title I, § 113], Oct. 3, 1978, [92 Stat. 898]; [Pub. L. 96–417, title VI, § 611], Oct. 10, 1980, [94 Stat. 1746]; [Pub. L. 98–573, title II, § 212(a)], Oct. 30, 1984, [98 Stat. 2978]; [Pub. L. 99–514, title XVIII, § 1888(8)], Oct. 22, 1986, [100 Stat. 2925]; [Pub. L. 103–182, title VI, § 648], Dec. 8, 1993, [107 Stat. 2207]; [Pub. L. 104–295, § 21(e)(11)], Oct. 11, 1996, [110 Stat. 3531]; [Pub. L. 105–258, title III, § 302(b)], Oct. 14, 1998, [112 Stat. 1916]; [Pub. L. 114–125, title I, § 116(a)], title IX, § 903, Feb. 24, 2016, [130 Stat. 144], 223.)