Customs Procedural Reform and Simplification Act of 1978

Summary

Title I: Customs Procedural Reform - Customs Procedural Reform Act - Amends the Tariff Act of 1930 with respect to (1) the rate of duty on articles upon which the duty may be paid later than the time of entry, (2) times and places for filing the entry of merchandise, (3) procedures for the release of merchandise from customs custody, (4) recordkeeping requirements regarding imported merchandise, (5) the authority of the Secretary of the Treasury to examine records and witnesses regarding the entry of imports, and (6) court jurisdiction regarding the summons of such records and witnesses. Repeals the authority of the Secretary to prohibit importation for failure to permit inspection of import records. Amends the Tariff Act of 1930 with respect to (1) publication of a protest against the decision of a customs officer, (2) withdrawal from a warehouse of merchandise for consumption without payment of duty, (3) falsity or lack of manifests on a vessel or vehicle of importation and the presence of narcotics on such vessel or vehicle, and (4) penalties, enforcement, and judicial procedures for fraud, gross negligent, and negligent entry of merchandise. Amends the Tariff Act of 1930 with respect to (1) the value limitations on seizure and condemnation of prohibited merchandise, (2) publication requirements on Customs Service rulings, and (3) customhouse brokers licensing. Title II: Customs Simplification - Customs Simplification Act - Amends the Internal Revenue Code and the Tariff Schedules of the United States with respect to alcoholic beverages, tobacco imports, and articles for personal use. Amends the Tariff Act of 1930 with respect to administrative customs exemptions, entry of equipment, and repair parts of vessels made in a foreign country, and consignees as owners of imported merchandise. Amends the Tariff Act of 1930 with respect to (1) unclaimed merchandise, (2) the disposition of forfeited spirits, wines and beer, (3) the authority of the Secretary of the Treasury to prescribe declaration and entry regulations, (4) the authority of the Secretary to refund duty paid due to error, (5) exemption of articles imported for personal use from trademark regulations, (6) exemption of owners of pleasure boats from prohibitions against Federal employee ownership of vessels used for importation, and (7) limitations on liquidation. Amends the Merchant Marine Act of 1920 to authorize a monetary payment in lieu of forfeiture of merchandise transported in violation of vessel documentation requirements. Repeals specified importation fees regarding customs documents, vessels and manifests, fees on frontiers, and requirements that tables of such fees be posted. Title III: Custom Service Appropriations Authorization - Authorizes the appropriation of such sums as may be necessary for the United States Customs Service for fiscal years 1979 and 1980. Title IV: Separability of Provisions - Declares portions of this Act to be severable.

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Documents

3 official files

• Public Law (PDF)

  Public Law · EN · 4 October 1978

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• Conference report filed in House

  summary · EN · 17 August 1978

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• Introduced in House

  summary · EN · 30 June 1977

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