For termination of amendment by section 107(c) of Pub. L. 108–77, see Effective and Termination Dates of 2003 Amendment note below.
For termination of amendment by section 501(c) of Pub. L. 100–449, see Effective and Termination Dates of 1988 Amendment note below.
The Tariff Act of 1930, referred to in subsec. (a)(1), is act June 17, 1930, ch. 497, 46 Stat. 590, which is classified generally to chapter 4 (§ 1202 et seq.) of this title. For complete classification of this Act to the Code, see Tables.
Sections 1001 and 1201 of this title, referred to in subsec. (a), which comprised the dutiable and free lists for articles imported into the United States, were repealed by Pub. L. 87–456, title I, § 101(a),
References in subsec. (a) to section and chapters of the Internal Revenue Code are references to section and chapters of the Internal Revenue Code, 1939, which was repealed by section 7851 of Title 26, I.R.C. 1954. The Internal Revenue Code of 1954 was redesignated the Internal Revenue Code of 1986 by Pub. L. 99–514, § 2,
Section 203(a) of the United States-Chile Free Trade Agreement Implementation Act, referred to in subsec. (a), is section 203(a) of Pub. L. 108–77, which is set out in a note under section 3805 of this title.
§ 5701 et seq.
§ 4591 et seq., § 4811 et seq.
§ 4831 et seq.
§ 4701 et seq.
§ 4801 et seq.
§§ 4181, 4182, and 5811 et seq.
§ 5001 et seq.
§ 4501 et seq.
Section 204 of the United States-Canada Free-Trade Agreement Implementation Act of 1988, referred to in subsec. (a), is section 204 of Pub. L. 100–449, which is set out in a note under section 2112 of this title.
Pub. L. 116–113, which directed amendment of the flush text of subsec. “(a)(2)” by substituting “goods subject to USMCA drawback, as defined in section 4534(a) of this title” for “goods subject to NAFTA drawback, as defined in section 3333(a) of this title”, “a USMCA country, as defined in section 4502 of this title” for “a NAFTA country, as defined in section 3301(4) of this title”, and “USMCA” for “NAFTA” wherever appearing, was executed by making the substitutions in concluding provisions of subsec. (a), to reflect the probable intent of Congress.
2003—Subsec. (a). Pub. L. 108–77, §§ 107(c), 203(b)(5), temporarily inserted before period at end “Provided further, That no merchandise that consists of goods subject to Chile FTA drawback, as defined in section 203(a) of the United States-Chile Free Trade Agreement Implementation Act, that is manufactured or otherwise changed in condition shall be exported to Chile without an assessment of a duty on the merchandise in its condition and quantity, and at its weight, at the time of its exportation (or if the privilege in the first proviso to this subsection was requested, an assessment of a duty on the merchandise in its condition and quantity, and at its weight, at the time of its admission into the zone) and the payment of the assessed duty before the 61st day after the date of exportation of the article, except that the customs duty may be waived or reduced by (1) 100 percent during the 8-year period beginning on
1999—Subsec. (a). Pub. L. 106–36 struck out second period at end of last sentence.
1996—Subsec. (e). Pub. L. 104–295 added subsec. (e).
1993—Subsec. (a). Pub. L. 103–182, in provisions following par. (2), inserted second proviso relating to goods subject to NAFTA drawback, and in last proviso inserted “, if Canada ceases to be a NAFTA country and the suspension of the operation of the United States-Canada Free-Trade Agreement thereafter terminates,” after “That” and substituted “during the period such Agreement is in operation” for “on or after
1990—Subsec. (b). Pub. L. 101–382, § 481, substituted “on or before
Subsec. (c). Pub. L. 101–382, § 484F, designated existing provisions as par. (1), struck out “domestic” before “denatured distilled”, inserted provisions relating to withdrawal free of tax from a distilled spirits plant, and added par. (2).
1988—Subsec. (a). Pub. L. 100–449 temporarily inserted provision directing that, “with the exception of drawback eligible goods under section 204(a) of the United States-Canada Free-Trade Agreement Implementation Act of 1988, no article manufactured or otherwise changed in condition (except a change by cleaning, testing or repacking) shall be exported to Canada on or after
Subsec. (b). Pub. L. 100–418 substituted “
Subsec. (d). Pub. L. 100–647 added subsec. (d).
1986—Subsec. (c). Pub. L. 99–514 added subsec. (c).
1984—Subsec. (a). Pub. L. 98–573 designated existing provisions as subsec. (a), redesignated former pars. (a) and (b) as pars. (1) and (2), respectively, of subsec. (a), and added subsec. (b).
1970—Pub. L. 91–271 substituted references to the appropriate customs officers for references to the collector of customs wherever appearing.
Pub. L. 116–260, div. O, title VI, § 601(h),
Pub. L. 116–113, title V, § 501(g),
Amendment by Pub. L. 108–77 effective on the date the United States-Chile Free Trade Agreement enters into force (
Pub. L. 104–295, § 31(b),
Amendment by Pub. L. 103–182 applicable (1) with respect to exports from the United States to Canada on
Pub. L. 101–382, title III, § 485(a),
Amendment by Pub. L. 100–449 effective on date the United States-Canada Free-Trade Agreement enters into force (
Amendment by section 1783(f) of Pub. L. 100–418 applicable with respect to articles entered or withdrawn from warehouse for consumption, after
Pub. L. 98–573, title II, § 231(a)(3),
Amendment by Pub. L. 91–271 effective with respect to articles entered, or withdrawn from warehouse for consumption, on or after
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 sections 203(1), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of
Notwithstanding this chapter, articles located in a foreign trade zone on the effective date of increases in tax under specific amendments by Pub. L. 101–508 subject to floor stocks taxes under certain circumstances, see section 11218 of Pub. L. 101–508, set out as a note under section 5001 of Title 26, Internal Revenue Code.
For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1801–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after
All offices of collector of customs, comptroller of customs, surveyor of customs, and appraiser of merchandise in Bureau of Customs of Department of the Treasury to which appointments were required to be made by President with advice and consent of Senate ordered abolished with such offices to be terminated not later than