For termination of amendment by section 107(c) of Pub. L. 112–43, see Effective and Termination Dates of 2011 Amendment note below.

For termination of amendment by section 107(c) of Pub. L. 112–42, see Effective and Termination Dates of 2011 Amendment note below.

For termination of amendment by section 107(c) of Pub. L. 112–41, see Effective and Termination Dates of 2011 Amendment note below.

For termination of amendment by section 107(c) of Pub. L. 110–138, see Effective and Termination Dates of 2007 Amendment note below.

For termination of amendment by section 107(c) of Pub. L. 109–283, see Effective and Termination Dates of 2006 Amendment note below.

For termination of amendment by section 106(c) of Pub. L. 109–169, see Effective and Termination Dates of 2006 Amendment note below.

For termination of amendment by section 107(d) of Pub. L. 109–53, see Effective and Termination Dates of 2005 Amendment note below.

For termination of amendment by section 106(c) of Pub. L. 108–286, see Effective and Termination Dates of 2004 Amendment note below.

For termination of amendment by section 107(c) of Pub. L. 108–78, see Effective and Termination Dates of 2003 Amendment note below.

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 Harmonized Tariff Schedule of the United States, referred to in subsecs. (b)(8)(B), (D) and (c)(3), is not set out in the Code. See Publication of Harmonized Tariff Schedule note set out under section 1202 of this title.

Section 202 of the United States-Canada Free-Trade Agreement Implementation Act of 1988, referred to in subsec. (b)(10)(A), is section 202 of Pub. L. 100–449, which is set out as a note under section 2112 of this title.

Section 112 of the Customs and Trade Act of 1990, referred to in subsec. (b)(11), is section 112 of Pub. L. 101–382, which is set out below.

Section 202 of the United States-Chile Free Trade Agreement Implementation Act, referred to in subsec. (b)(12), is section 202 of Pub. L. 108–77, which is set out in a note under section 3805 of this title.

Section 202 of the United States-Singapore Free Trade Agreement Implementation Act, referred to in subsec. (b)(13), is section 202 of Pub. L. 108–78, which is set out in a note under section 3805 of this title.

Section 203 of the United States-Australia Free Trade Agreement Implementation Act, referred to in subsec. (b)(14), is section 203 of Pub. L. 108–286, which is set out in a note under section 3805 of this title.

Section 202 of the United States-Bahrain Free Trade Agreement Implementation Act, referred to in subsec. (b)(16), is section 202 of Pub. L. 109–169, which is set out in a note under section 3805 of this title.

Section 202 of the United States-Oman Free Trade Agreement Implementation Act, referred to in subsec. (b)(17), is section 202 of Pub. L. 109–283, which is set out in a note under section 3805 of this title.

Section 203 of the United States-Peru Trade Promotion Agreement Implementation Act, referred to in subsec. (b)(18), is section 203 of Pub. L. 110–138, which is set out in a note under section 3805 of this title.

Section 202 of the United States–Korea Free Trade Agreement Implementation Act, referred to in subsec. (b)(19), is section 202 of Pub. L. 112–41, which is set out in a note under section 3805 of this title.

Section 203 of the United States–Colombia Trade Promotion Agreement Implementation Act, referred to in subsec. (b)(20), is section 203 of Pub. L. 112–42, which is set out in a note under section 3805 of this title.

Section 203 of the United States–Panama Trade Promotion Agreement Implementation Act, referred to in subsec. (b)(21), is section 203 of Pub. L. 112–43, which is set out in a note under section 3805 of this title.

Act of June 18, 1934 (commonly known as the Foreign Trade Zones Act, 19 U.S.C. 81a et seq.), referred to in subsec. (e)(6)(C)(i), is act June 18, 1934, ch. 590, 48 Stat. 998, which is classified generally to chapter 1A (§ 81a et seq.) of this title. For complete classification of this Act to the Code, see Tables.

Sections 261 and 267 of this title, as in effect before the enactment of section 13811 of the Omnibus Budget Reconciliation Act of 1993, referred to in subsec. (f)(3)(C)(iii), means sections 261 and 267 of this title as in effect before the amendment made by section 13811 of Pub. L. 103–66, which amended section 267 of this title and omitted section 261 of this title.

Section 267 of this title, as amended by section 13811 of the Omnibus Budget Reconciliation Act of 1993, referred to in subsec. (f)(3)(C)(iii)(II), means section 267 of this title as amended by section 13811 of Pub. L. 103–66.

Section 8331(3) of title 5, as amended by section 13812(a)(1) of such Act of 1993, referred to in subsec. (f)(3)(C)(iii)(II), means section 8331(3) of title 5, as amended by section 13812(a)(1) of Pub. L. 103–66.

The amendments and repeals made by this section, referred to in subsec. (j)(1), means the amendment of section 545(i) of Title 45, Railroads, and the repeal of section 1741(e) of former Title 49, Transportation, by subsec. (h) of this section.

Pub. L. 110–234 and Pub. L. 110–246 made identical amendments to this section. The amendments by Pub. L. 110–234 were repealed by section 4(a) of Pub. L. 110–246.

Section is comprised of section 13031 of Pub. L. 99–272. Subsec. (h) of section 13031 of Pub. L. 99–272 amended section 545(i) of Title 45, Railroads, and repealed section 1741(e) of former Title 49, Transportation.

2022—Subsec. (k). Pub. L. 117–286 substituted “section 1013 of title 5.” for “section 14 of the Federal Advisory Committee Act.”

2021—Subsec. (j)(3)(A). Pub. L. 117–58, § 80301(a)(1), substituted “September 30, 2031” for “September 30, 2030”.

Pub. L. 117–2, § 9912(a)(1), substituted “September 30, 2030” for “October 21, 2029”.

Subsec. (j)(3)(B)(i). Pub. L. 117–58, § 80301(a)(2), substituted “September 30, 2031” for “September 30, 2030”.

Pub. L. 117–2, § 9912(a)(2), substituted “September 30, 2030” for “October 21, 2029”.

2020—Subsec. (b)(10)(B). Pub. L. 116–113 added subpar. (B) and struck out former subpar. (B) which read as follows: “For goods qualifying under the rules of origin set out in section 3332 of this title, the fee under subsection (a)(9) or (10)—

“(i) may not be charged with respect to goods that qualify to be marked as goods of Canada pursuant to Annex 311 of the North American Free Trade Agreement, for such time as Canada is a NAFTA country, as defined in section 3301(4) of this title; and

“(ii) may not be increased after December 31, 1993, and may not be charged after June 29, 1999, with respect to goods that qualify to be marked as goods of Mexico pursuant to such Annex 311, for such time as Mexico is a NAFTA country.”

Subsec. (j)(3)(A). Pub. L. 116–164, § 3(a)(1), substituted “October 21, 2029” for “September 30, 2029”.

Subsec. (j)(3)(B)(i). Pub. L. 116–164, § 3(a)(2), substituted “October 21, 2029” for “September 30, 2029”.

2019—Subsec. (j)(3)(A). Pub. L. 116–37, § 401(a)(1), substituted “September 30, 2029” for “October 20, 2027”.

Subsec. (j)(3)(B)(i). Pub. L. 116–37, § 401(a)(2), substituted “September 30, 2029” for “September 30, 2027”.

2018—Subsec. (a)(6). Pub. L. 115–271, § 8002(b)(1), inserted “(other than an item subject to a fee under subsection (b)(9)(D))” after “customs officer”.

Subsec. (a)(10). Pub. L. 115–271, § 8002(b)(2)(B), inserted “or of Inbound EMS items described in subsection (b)(9)(D),” after “(C),” in concluding provisions.

Subsec. (a)(10)(C). Pub. L. 115–271, § 8002(b)(2)(A), inserted “(other than Inbound EMS items described in subsection (b)(9)(D))” after “release”.

Subsec. (b)(9)(D). Pub. L. 115–271, § 8002(a), added subpar. (D).

Subsec. (j)(3)(A). Pub. L. 115–264 substituted “October 20, 2027” for “October 13, 2027”.

Pub. L. 115–239 substituted “October 13, 2027” for “July 21, 2027”.

Pub. L. 115–141 substituted “July 21, 2027” for “February 24, 2027”.

Pub. L. 115–123, § 30201(a)(1), substituted “February 24, 2027” for “January 14, 2026”.

Subsec. (j)(3)(B)(i). Pub. L. 115–123, § 30201(a)(2), substituted “September 30, 2027” for “September 30, 2025”.

2017—Subsec. (j)(3)(A). Pub. L. 115–31 substituted “January 14, 2026” for “September 30, 2025”.

2016—Subsec. (e)(1). Pub. L. 114–125, § 908, designated existing provisions as subpar. (A), inserted “subparagraph (B) and” before “paragraph (2))”, and added subpar. (B).

Subsec. (f)(4)(B). Pub. L. 114–125, § 106(a), substituted “2016 through 2018 not less than $153,736,000 to complete the development and implementation” for “2003 through 2005 such amounts as are available in that Account for the development”.

Subsec. (j)(3)(A). Pub. L. 114–125, § 920(a)(1), substituted “September 30, 2025” for “July 7, 2025”.

Subsec. (j)(3)(D). Pub. L. 114–125, § 920(a)(2), struck out subpar. (D) which read as follows: “Fees may be charged under paragraphs (9) and (10) of subsection (a) during the period beginning on July 29, 2025, and ending on September 30, 2025.”

2015—Subsec. (a). Pub. L. 114–94, § 32201(c)(1), inserted “(subject to adjustment under subsection (l))” after “following fees” in introductory provisions.

Subsec. (b)(2). Pub. L. 114–94, § 32201(c)(2)(A), inserted “(subject to adjustment under subsection (l))” after “in fees”.

Subsec. (b)(3). Pub. L. 114–94, § 32201(c)(2)(B), inserted “(subject to adjustment under subsection (l))” after “in fees”.

Subsec. (b)(5)(A). Pub. L. 114–94, § 32201(c)(2)(C), inserted “(subject to adjustment under subsection (l))” after “in fees”.

Subsec. (b)(6). Pub. L. 114–94, § 32201(c)(2)(D), inserted “(subject to adjustment under subsection (l))” after “in fees”.

Subsec. (b)(8)(A)(i). Pub. L. 114–94, § 32201(c)(2)(E)(i), inserted “or (l)” after “subsection (a)(9)(B)”.

Subsec. (b)(8)(A)(ii). Pub. L. 114–94, § 32201(c)(2)(E)(ii), inserted “(subject to adjustment under subsection (l))” after “$3”.

Subsec. (b)(9)(A). Pub. L. 114–94, § 32201(c)(2)(F)(i)(I), inserted “and subject to adjustment under subsection (l)” after “section 1498 of this title” in introductory provisions.

Subsec. (b)(9)(A)(ii)(I). Pub. L. 114–94, § 32201(c)(2)(F)(i)(II), inserted “(subject to adjustment under subsection (l))” after “bill of lading”.

Subsec. (b)(9)(B)(i). Pub. L. 114–94, § 32201(c)(2)(F)(ii), inserted “(subject to adjustment under subsection (l))” after “bill of lading”.

Subsec. (j)(3)(A). Pub. L. 114–27, § 801(a), substituted “July 7, 2025” for “September 30, 2024”.

Subsec. (j)(3)(B)(i). Pub. L. 114–27, § 802(a)(1), substituted “September 30, 2025” for “September 30, 2024”.

Subsec. (j)(3)(D). Pub. L. 114–27, § 802(a)(2), added subpar. (D).

Subsec. (l). Pub. L. 114–94, § 32201(a), added subsec. (l).

2014—Subsec. (a)(9)(C), (D). Pub. L. 113–188, § 1001(c)(1)(A), redesignated subpar. (D) as (C) and struck out former subpar. (C) which read as follows: “If for any fiscal year, the Secretary of the Treasury determines not to make an adjustment under subparagraph (B), the Secretary shall, within the time prescribed under subparagraph (B)(iii)(I), submit a written report to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives detailing the reasons for maintaining the current fee and the methodology used for computing such fee.”

Subsec. (f)(1)(B). Pub. L. 113–188, § 1001(c)(2)(A), substituted “paragraph (4)” for “paragraph (5)”.

Subsec. (f)(3)(A). Pub. L. 113–188, § 1001(c)(2)(B), substituted “paragraph (4)” for “paragraph (5)” in introductory provisions.

Subsec. (f)(3)(D), (E). Pub. L. 113–188, § 1001(c)(1)(B)(i), redesignated subpar. (E) as (D) and struck out former subpar. (D) which read as follows: “At the close of each fiscal year, the Secretary of the Treasury shall submit a report to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives summarizing the expenditures, on a port-by-port basis, for which reimbursement has been provided under subparagraph (A)(ii).”

Subsec. (f)(4) to (6). Pub. L. 113–188, § 1001(c)(1)(B)(ii), (iii), redesignated pars. (5) and (6) as (4) and (5), respectively, and struck out former par. (4) which related to reports regarding adjustments to fees imposed under subsec. (a).

Subsec. (j)(3)(A). Pub. L. 113–159, § 2004(1), substituted “September 30, 2024” for “September 30, 2023”.

Subsec. (j)(3)(B)(i). Pub. L. 113–159, § 2004(2), substituted “September 30, 2024” for “September 30, 2023”.

2013—Subsec. (j)(3)(A). Pub. L. 113–67, § 701(1), substituted “September 30, 2023” for “October 22, 2021”.

Subsec. (j)(3)(B)(i). Pub. L. 113–67, § 701(2), substituted “September 30, 2023” for “October 29, 2021”.

2012—Subsec. (j)(3)(A). Pub. L. 112–163, § 5(1), substituted “October 22, 2021” for “August 2, 2021”.

Subsec. (j)(3)(B)(i). Pub. L. 112–163, § 5(2), substituted “October 29, 2021” for “December 8, 2020”.

Subsec. (j)(3)(C), (D). Pub. L. 112–163, § 5(3), struck out subpars. (C) and (D) which read as follows:

“(C)(i) Notwithstanding subparagraph (A), fees may be charged under paragraphs (9) and (10) of subsection (a) during the period beginning on August 3, 2021, and ending on September 30, 2021.

“(ii) Notwithstanding subparagraph (B)(i), fees may be charged under paragraphs (1) through (8) of subsection (a) during the period beginning on December 9, 2020, and ending on August 31, 2021.

“(D) Notwithstanding subparagraph (B)(i), fees may be charged under paragraphs (1) through (8) of subsection (a) during the period beginning on September 1, 2021, and ending on September 30, 2021.”

2011—Subsec. (b)(1)(A)(i). Pub. L. 112–42, § 601(a), amended cl. (i) generally. Prior to amendment, cl. (i) related to the arrival of any passenger whose journey originated in, or originated in the United States and was limited to, Canada, Mexico, a territory or possession of the United States, or any adjacent island (within the meaning of section 1101(b)(5) of title 8).

Subsec. (b)(19). Pub. L. 112–41, §§ 107(c), 203, temporarily added par. (19). See Effective and Termination Dates of 2011 Amendment note below.

Subsec. (b)(20). Pub. L. 112–42, §§ 107(c), 204, temporarily added par. (20). See Effective and Termination Dates of 2011 Amendment note below.

Subsec. (b)(21). Pub. L. 112–43, §§ 107(c), 204, temporarily added par. (21). See Effective and Termination Dates of 2011 Amendment note below.

Subsec. (j)(3)(A). Pub. L. 112–41, § 504(a), substituted “August 2, 2021” for “January 7, 2020”.

Subsec. (j)(3)(B)(i). Pub. L. 112–41, § 504(b), substituted “December 8, 2020” for “January 14, 2020”.

Subsec. (j)(3)(C). Pub. L. 112–42, § 602, added subpar. (C).

Subsec. (j)(3)(D). Pub. L. 112–43, § 501, added subpar. (D).

2010—Subsec. (j)(3)(A). Pub. L. 111–344, § 301(1), substituted “January 7, 2020” for “September 30, 2019”.

Pub. L. 111–291, § 821(1), substituted “September 30, 2019” for “December 10, 2018”.

Pub. L. 111–227, § 4001(a)(1), substituted “December 10, 2018” for “November 10, 2018”.

Pub. L. 111–171, § 11(1), as amended by Pub. L. 111–227, § 4001(b)(1), substituted “November 10, 2018” for “May 14, 2018”.

Subsec. (j)(3)(B)(i). Pub. L. 111–344, § 301(2), substituted “January 14, 2020” for “September 30, 2019”.

Pub. L. 111–291, § 821(2), substituted “September 30, 2019” for “November 30, 2018”.

Pub. L. 111–227, § 4001(a)(2), substituted “November 30, 2018” for “August 24, 2018”.

Pub. L. 111–210 substituted “August 24, 2018” for “August 17, 2018”.

Pub. L. 111–171, § 11(2), as amended by Pub. L. 111–227, § 4001(b)(1), substituted “August 17, 2018” for “June 7, 2018”.

2009—Subsec. (j)(3)(A). Pub. L. 111–124, § 3(1), substituted “May 14, 2018” for “February 14, 2018”.

Subsec. (j)(3)(B)(i). Pub. L. 111–124, § 3(2), substituted “June 7, 2018” for “February 7, 2018”.

Pub. L. 111–42 substituted “February 7, 2018” for “January 31, 2018”.

2008—Subsec. (j)(3)(A). Pub. L. 110–436, § 5(a)(1), substituted “February 14, 2018” for “November 14, 2017”.

Pub. L. 110–246, § 15201(a), substituted “November 14, 2017” for “December 27, 2014”.

Pub. L. 110–191, § 3(1), which directed amendment of subpar. (A) by substituting “December 27, 2014” for “December 13, 2014”, was executed by making the substitution for “October 21, 2014”, to reflect the probable intent of Congress.

Subsec. (j)(3)(B)(i). Pub. L. 110–436, § 5(a)(2), substituted “January 31, 2018” for “October 7, 2017”.

Pub. L. 110–287 substituted “October 7, 2017” for “September 30, 2017”.

Pub. L. 110–246, § 15201(b), substituted “September 30, 2017” for “December 27, 2014”.

Pub. L. 110–191, § 3(2), which directed amendment of cl. (i) by substituting “December 27, 2014” for “December 13, 2014”, was executed by making the substitution for “October 7, 2014”, to reflect the probable intent of Congress.

2007—Subsec. (b)(18). Pub. L. 110–138, §§ 107(c), 204, temporarily added par. (18). See Effective and Termination Dates of 2007 Amendment note below.

Subsec. (j)(3)(A). Pub. L. 110–138, §§ 107(c), 601(a), which directed the temporary amendment of subpar. (A) by substituting “December 13, 2014” for “October 21, 2014”, was not executed because of the subsequent amendments by Pub. L. 110–191, Pub. L. 110–246, and Pub. L. 110–436, which were all effective prior to the effective date of the amendment by Pub. L. 110–138. See 2008 Amendment notes above and Effective and Termination Dates of 2007 Amendment note and Effective Date of 2008 Amendment notes below.

Pub. L. 110–52 substituted “October 21, 2014” for “October 14, 2014”.

Pub. L. 110–42 substituted “October 14, 2014” for “September 30, 2014”.

Subsec. (j)(3)(B)(i). Pub. L. 110–138, §§ 107(c), 601(b), which directed the temporary amendment of cl. (i) by substituting “December 13, 2014” for “October 7, 2014”, was not executed because of the subsequent amendments by Pub. L. 110–191, Pub. L. 110–246, Pub. L. 110–287, and Pub. L. 110–436, which were all effective prior to the effective date of the amendment by Pub. L. 110–138. See 2008 Amendment notes above and Effective and Termination Dates of 2007 Amendment note and Effective Date of 2008 Amendment notes below.

Pub. L. 110–89 substituted “October 7, 2014” for “September 30, 2014”.

2006—Subsec. (b)(13), (15). Pub. L. 109–169, §§ 106(c), 203(1), temporarily realigned margins. See Effective and Termination Dates of 2006 Amendment note below.

Subsec. (b)(16). Pub. L. 109–169, §§ 106(c), 203(2), temporarily added par. (16). See Effective and Termination Dates of 2006 Amendment note below.

Subsec. (b)(17). Pub. L. 109–283, §§ 107(c), 203, temporarily added par. (17). See Effective and Termination Dates of 2006 Amendment note below.

Subsec. (e)(6)(C)(i). Pub. L. 109–280 substituted “commonly known” for “commonly know”.

2005—Subsec. (b)(15). Pub. L. 109–53, §§ 107(d), 204, temporarily added par. (15). See Effective and Termination Dates of 2005 Amendment note below.

2004—Subsec. (a)(5)(B). Pub. L. 108–357, § 892(d)(1), substituted “$1.75.” for “$1.75”.

Subsec. (b)(1)(A)(iii). Pub. L. 108–357, § 892(d)(2)(A), realigned margins.

Subsec. (b)(7). Pub. L. 108–357, § 892(d)(2)(B), substituted “paragraph” for “paragraphs” in introductory provisions.

Subsec. (b)(9)(A). Pub. L. 108–429, § 2004(f)(1), substituted “$2,000 or less” for “less than $2,000” in introductory provisions.

Subsec. (b)(9)(A)(ii). Pub. L. 108–429, § 2004(f)(2), amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: “Subject to the provisions of subparagraph (B), in the case of an express consignment carrier facility or centralized hub facility, $.66 per individual airway bill or bill of lading.”

Subsec. (b)(9)(B). Pub. L. 108–429, § 2004(f)(3)(A), realigned margins.

Pub. L. 108–357, § 892(d)(2)(C), realigned margins.

Subsec. (b)(9)(B)(ii). Pub. L. 108–429, § 2004(f)(3)(B), substituted “subparagraph (A)(ii)(I) or (II)” for “subparagraph (A)(ii)”.

Subsec. (b)(14). Pub. L. 108–286, §§ 106(c), 204, temporarily added par. (14). See Effective and Termination Dates of 2004 Amendment note below.

Subsec. (e)(2)(B). Pub. L. 108–357, § 892(d)(3), realigned margins.

Subsec. (f)(1)(B). Pub. L. 108–429, § 2004(f)(4), realigned margins.

Pub. L. 108–357, § 892(a)(1), realigned margins.

Subsec. (f)(2). Pub. L. 108–357, § 892(a)(2), substituted provisions authorizing availability of amounts for customs revenue functions and for automation and no other purpose, for provisions authorizing availability of amounts for commercial operations, including, but not limited to, all costs associated with commercial passenger, vessel, vehicle, aircraft, and cargo processing; and inserted provisions relating to insufficiency of funds to pay costs of customs revenue functions and modification or supersession of provisions.

Subsec. (f)(3)(E). Pub. L. 108–357, § 892(b), added subpar. (E).

Subsec. (j)(3). Pub. L. 108–357, § 892(c)(2), amended par. (3) generally. Prior to amendment, par. (3) read as follows: “Fees may not be charged under subsection (a) of this section after March 1, 2005.”

2003—Subsec. (b)(12). Pub. L. 108–77, §§ 107(c), 204, temporarily added par. (12). See Effective and Termination Dates of 2003 Amendments note below.

Subsec. (b)(13). Pub. L. 108–78, §§ 107(c), 203, temporarily added par. (13). See Effective and Termination Dates of 2003 Amendments note below.

Subsec. (j)(3). Pub. L. 108–121 substituted “March 1, 2005” for “March 31, 2004”.

Pub. L. 108–89 substituted “March 31, 2004” for “September 30, 2003”.

2002—Subsec. (b)(9)(A). Pub. L. 107–210, § 337(a)(1)(A), in introductory provisions, substituted “the processing of letters, documents, records, shipments, merchandise, or any other item that is valued at an amount that is less than $2,000 (or such higher amount as the Secretary of the Treasury may set by regulation pursuant to section 1498 of this title), except such items entered for transportation and exportation or immediate exportation” for “the processing of merchandise that is informally entered or released”.

Subsec. (b)(9)(A)(ii). Pub. L. 107–210, § 337(a)(1)(B), added cl. (ii) and struck out former cl. (ii) which read as follows: “In the case of an express consignment carrier facility or centralized hub facility—

“(I) an amount, for which the Customs Service shall be reimbursed under section 1524 of this title, equal to the cost of the services provided by the Customs Service for the facility during the fiscal year; and

“(II) an annual payment by the facility to the Secretary of the Treasury, which is in lieu of the payment of fees under subsection (a)(10) of this section for such fiscal year, in an amount equal to the reimbursement made under subclause (I).”

Subsec. (b)(9)(B), (C). Pub. L. 107–210, § 337(a)(2), added subpar. (B) and redesignated former subpar. (B) as (C).

Subsec. (f)(1)(B). Pub. L. 107–296, § 419(a)(1), added subpar. (B) and struck out former subpar. (B) which read as follows: “the portion of such fees that is determined by the Secretary to be excess fees under paragraph (5).”

Subsec. (f)(4). Pub. L. 107–296, § 419(a)(2), struck out “(other than the excess fees determined by the Secretary under paragraph (5))” after “subsection (a)”.

Subsec. (f)(5). Pub. L. 107–296, § 419(a)(3), added par. (5) and struck out former par. (5) which read as follows: “At the close of each of fiscal years 1994, 1995, 1996, and 1997, the Secretary of the Treasury shall determine the amount of the fees collected under paragraph (5)(A) of subsection (a) of this section for that fiscal year that exceeds the amount of such fees that would have been collected for such fiscal year if the fees that were in effect on the day before the effective date of this paragraph applied to such fiscal year. The amount of the excess fees determined under the preceding sentence shall be deposited in the Customs User Fee Account and shall be available for reimbursement of inspectional costs (including passenger processing costs) not otherwise reimbursed under this section, and shall be available only to the extent provided in appropriations Acts.”

2000—Subsec. (b)(1)(A)(iii). Pub. L. 106–476 amended cl. (iii) generally. Prior to amendment, cl. (iii) read as follows: “the arrival of any ferry; or”.

1999—Subsec. (a)(5). Pub. L. 106–36, § 2418(b)(1), amended par. (5) generally. Prior to amendment, par. (5) read as follows:

“(5)(A) For fiscal years 1994, 1995, 1996, and 1997, for the arrival of each passenger aboard a commercial vessel or commercial aircraft from a place outside the customs territory of the United States, $6.50.

“(B) For fiscal year 1998 and each fiscal year thereafter, for the arrival of each passenger aboard a commercial vessel or commercial aircraft from a place outside the United States (other than a place referred to in subsection (b)(1)(A)(i) of this section), $5.”

Subsec. (b)(1)(A). Pub. L. 106–36, § 2418(b)(2), substituted “Except as provided in subsection (a)(5)(B), no fee” for “No fee” in introductory provisions.

Subsec. (e)(1). Pub. L. 106–36, § 1001(b)(1)(A), realigned margins.

Subsec. (f)(3)(A)(ii). Pub. L. 106–36, § 1001(b)(1)(B)(i), substituted “collected under paragraphs (1) through (8) of subsection (a)” for “collected under subsection (a)(1) through (a)(8)”.

Subsec. (f)(3)(A)(iii). Pub. L. 106–36, § 2418(a), amended cl. (iii) generally. Prior to amendment, cl. (iii) read as follows: “to the extent funds remain available after making reimbursements under clause (ii), in providing salaries for up to 50 full-time equivalent inspectional positions through September 30, 1998, that enhance customs services in connection with the arrival in Florida of passengers aboard commercial vessels, regardless of whether those passengers are required to pay fees under paragraphs (1) through (8) of subsection (a) of this section.”

Subsec. (f)(3)(C)(ii)(I). Pub. L. 106–36, § 1001(b)(1)(B)(ii), substituted “subparagraph (A)(i)” for “paragraph (A)(i)”.

Subsec. (f)(6). Pub. L. 106–36, § 2418(c), added par. (6).

Subsec. (k). Pub. L. 106–36, § 2418(d), added subsec. (k).

1997—Subsec. (f)(3)(A)(ii). Pub. L. 105–150, § 1(a)(2)(A), substituted “after making reimbursements” for “to make reimbursements”.

Subsec. (f)(3)(A)(iii). Pub. L. 105–150, § 1(a), added cl. (iii).

1996—Subsec. (a)(5)(A). Pub. L. 104–295, § 38(a)(1), inserted “a place” after “commercial aircraft from”.

Subsec. (a)(5)(B). Pub. L. 104–295, § 38(a)(2), substituted “subsection (b)(1)(A)(i)” for “subsection (b)(1)(A)”.

Subsec. (b)(1). Pub. L. 104–295, § 38(b), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “No fee may be charged under subsection (a) of this section for customs services provided in connection with—

“(A) the arrival of any passenger whose journey—

“(i) originated in—

“(I) Canada,

“(II) Mexico,

“(III) a territory or possession of the United States, or

“(IV) any adjacent island (within the meaning of section 1101(b)(5) of title 8, or

“(ii) originated in the United States and was limited to—

“(I) Canada,

“(II) Mexico,

“(III) territories and possessions of the United States, and

“(IV) such adjacent islands;

“(B) the arrival of any railroad car the journey of which originates and terminates in the same country, but only if no passengers board or disembark from the train and no cargo is loaded or unloaded from such car while the car is within any country other than the country in which such car originates and terminates; or

“(C) the arrival of any ferry.

Subparagraph (A) shall not apply to fiscal years 1994, 1995, 1996, and 1997.”

Subsec. (b)(4). Pub. L. 104–295, § 38(c), designated existing provisions as subpar. (A), redesignated former subpars. (A) and (B) as cls. (i) and (ii), respectively, of subpar. (A), and added subpar. (B).

Subsec. (b)(8)(D)(iv). Pub. L. 104–295, § 4(a)(1), substituted “heading 9802.00.80 of such Schedule” for “subparagraph 9802.00.80 of such Schedules” and struck out “and” at end.

Subsec. (b)(8)(D)(vi). Pub. L. 104–295, § 4(a)(2), (3), added cl. (vi).

Subsec. (b)(9)(A)(i). Pub. L. 104–295, § 6(a)(1), struck out “centralized hub facility or” after “case of a”.

Subsec. (b)(9)(A)(ii). Pub. L. 104–295, § 6(a)(2), in introductory provisions, substituted “facility or centralized hub facility” for “facility” and, in subcl. (I), struck out “customs inspectional” after “cost of the” and substituted “for the facility” for “at the facility”.

Subsec. (b)(9)(B)(i). Pub. L. 104–295, § 6(b), struck out “, as in effect on July 30, 1990” after “Code of Federal Regulations” and inserted at end “Nothing in this paragraph shall be construed as prohibiting the Secretary of the Treasury from processing merchandise that is informally entered or released at any centralized hub facility or express consignment carrier facility during the normal operating hours of the Customs Service, subject to reimbursement and payment under subparagraph (A).”

Subsec. (b)(9)(B)(ii). Pub. L. 104–295, § 6(c), made technical amendment to reference in original act which appears in text as reference to section 58b of this title.

Subsec. (b)(10)(A). Pub. L. 104–295, § 21(a)(1), substituted “section 202 of the United States-Canada Free-Trade Agreement Implementation Act of 1988” for “section 202 of the United States-Canada Free-Trade Agreement” and “article 403 of that Agreement” for “section 403 of that Agreement”.

1994—Subsec. (a)(9)(A). Pub. L. 103–465, § 612(a)(1)(A), substituted “0.21” for “0.17”.

Subsec. (a)(9)(B). Pub. L. 103–465, § 612(a)(1)(B), (C), in cl. (i), substituted “(but not to a rate of more than 0.21 percent nor less than 0.15 percent) and the amounts specified in subsection (b)(8)(A)(i) (but not to more than $485 nor less than $21) to rates and amounts which would” for “(but not to a rate of more than 0.19 percent nor less than 0.15 percent) that would” and in cl. (ii), substituted “subsection (f)” for “section 1613b of this title”.

Subsec. (a)(10). Pub. L. 103–465, § 612(a)(2)(B), (C), substituted “$6” for “$5” in cl. (ii) and “$9” for “$8” in cl. (iii).

Subsec. (a)(10)(C). Pub. L. 103–465, § 612(a)(2)(A), which directed the amendment of subpar. (C) by substituting a comma for a period after “entry or release”, could not be executed because a comma, rather than a period, already appeared after “entry or release”.

Subsec. (b)(8)(A)(i). Pub. L. 103–465, § 612(a)(3), substituted “$485 or be less than $25, unless adjusted pursuant to subsection (a)(9)(B)” for “$400 or be less than $21”.

Subsec. (f)(3)(A)(i)(II). Pub. L. 103–465, § 611(a), amended subcl. (II) generally. Prior to amendment, subcl. (II) read as follows: “paying premium pay under section 267(b) of this title, but the amount for which reimbursement may be made under this subclause may not, for any fiscal year, exceed the difference between the cost of the premium pay for that year calculated under such section 267(b) of this title as amended by section 13811 of the Omnibus Budget Reconciliation Act of 1993 and the cost of such pay calculated under subchapter V of chapter 55 of title 5,”.

1993—Subsec. (a)(5). Pub. L. 103–182, § 521(a)(1), amended par. (5) generally. Prior to amendment, par. (5) read as follows: “For the arrival of each passenger aboard a commercial vessel or commercial aircraft from a place outside the United States (other than a place referred to in subsection (b)(1)(A) of this section), $5.”

Subsec. (b)(1). Pub. L. 103–182, § 521(a)(2), inserted after subpar. (C) “Subparagraph (A) shall not apply to fiscal years 1994, 1995, 1996, and 1997.”

Subsec. (b)(10). Pub. L. 103–182, § 204, amended par. (10) generally. Prior to amendment, par. (10) read as follows: “The fee charged under subsection (a)(9) or (10) of this section with respect to goods of Canadian origin (as determined under section 202 of the United States-Canada Free-Trade Agreement Implementation Act of 1988) shall be in accordance with article 403 of the United States-Canada Free-Trade Agreement. Any service for which an exemption from such fee is provided by reason of this paragraph may not be funded with money contained in the Customs User Fee Account.”

Subsec. (f)(1). Pub. L. 103–182, § 521(a)(3)(A), substituted “except—” and subpars. (A) and (B) for “except that portion of such fees that is required under paragraph (3) for the direct reimbursement of appropriations.”

Subsec. (f)(3)(A). Pub. L. 103–182, § 521(a)(3)(B), in introductory provisions, substituted “(other than the fees under subsection (a)(9) and (10) and the excess fees determined by the Secretary under paragraph (5))” for “(other than subsection (a)(9) or (10) of this section)”.

Pub. L. 103–66, § 13813(2), in closing provisions, inserted “The transfer of funds required under subparagraph (C)(iii) has priority over reimbursements under this subparagraph to carry out subclauses (II), (III), (IV), and (V) of clause (i).”

Subsec. (f)(3)(A)(i). Pub. L. 103–66, § 13813(1), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: “in providing—

“(I) inspectional overtime services, and

“(II) all preclearance services for which the recipients of such services are not required to reimburse the Secretary of the Treasury, and”.

Subsec. (f)(3)(B)(i). Pub. L. 103–66, § 13813(3), struck out “except for costs described in subparagraph (A)(i)(I) and (II),” before “shall be subject”.

Subsec. (f)(3)(C)(i), (iii). Pub. L. 103–66, § 13813(4), substituted “to reimburse costs described in subparagraph (A)(i)” for “to fully reimburse inspectional overtime and preclearance costs” in clause (i) and added clause (iii).

Subsec. (f)(4). Pub. L. 103–182, § 521(a)(3)(C), inserted “(other than the excess fees determined by the Secretary under paragraph (5))” after “under subsection (a)”.

Subsec. (f)(5). Pub. L. 103–182, § 521(a)(3)(D), added par. (5).

Subsec. (g). Pub. L. 103–182, § 682, in par. (1), substituted “The” for “In addition to the regulations required under paragraph (2), the”, redesignated par. (3) as (2), and struck out former par. (2) which read as follows: “The Secretary of the Treasury shall prescribe regulations governing the work shifts of customs personnel at airports. Such regulations shall provide, among such other factors considered appropriate by the Secretary, that—

“(A) the work shifts will be adjusted, as necessary, to meet cyclical and seasonal demands and to minimize the use of overtime;

“(B) the work shifts will not be arbitrarily reduced or compressed; and

“(C) consultation with the Advisory Committee on Commercial Operations of the United States Customs Service (established under section 9501(c) of the Omnibus Budget Reconciliation Act of 1987) will be carried out before adjustments are made in the work shifts.”

Subsec. (j)(3). Pub. L. 103–182, § 521(a)(4), substituted “2003” for “1998”.

Pub. L. 103–66, § 13801, substituted “1998” for “1995”.

1990—Subsec. (a)(9). Pub. L. 101–508, § 10001(b), amended par. (9) generally. Prior to amendment, par. (9) read as follows: “For the processing of merchandise that is formally entered or released during any fiscal year, a fee, subject to the limitations in subsection (b)(8)(A) of this section, in an amount equal to 0.17 percent ad valorem.”

Pub. L. 101–382, § 111(a), amended par. (9) generally. Prior to amendment, par. (9) read as follows: “For the processing of any merchandise (other than an article that is—

“(A) provided for under any item in chapter 98 of the Harmonized Tariff Schedule of the United States, except subheading 9802.00.60 or 9802.00.80,

“(B) a product of an insular possession of the United States, or

“(C) a product of any county listed in general note 3(c)(v) of such Schedule)

that is formally entered, or withdrawn from warehouse for consumption—

“(i) after November 30, 1986, and

“(ii) before October 1, 1987;

a fee in an amount equal to 0.22 percent ad valorem.”

Subsec. (a)(10). Pub. L. 101–508, § 10001(e)(1), inserted “if more than 25,000 informal entries were cleared through such airport or facility during the fiscal year preceding such entry or release,” after “applies,” in subpar. (C).

Pub. L. 101–382, § 111(a), amended par. (10) generally. Prior to amendment, par. (10) read as follows: “For the processing of any merchandise (other than an article described in subparagraph (A), (B), or (C) of paragraph (9)) that is formally entered, or withdrawn from warehouse for consumption, during any fiscal year occurring after September 30, 1987; a fee in an amount equal to the lesser of—

“(A) 0.17 percent ad valorem, or

“(B) an ad valorem rate which the Secretary of the Treasury estimates will provide a total amount of revenue during the fiscal year equal to—

“(i) the total amount authorized to be appropriated for such fiscal year to the United States Customs Service for salaries and expenses incurred in conducting commercial operations during such fiscal year, reduced by

“(ii) the excess, if any, of—

“(I) the total amount authorized to be appropriated for such salaries and expenses for such fiscal year, over

“(II) the total amount actually appropriated for such salaries and expenses for such fiscal year;

except that if appropriations are not authorized for a fiscal year, the fee imposed under this paragraph with respect to that year shall be in an amount equal to 0.17 percent ad valorem.”

Subsec. (b)(1)(B). Pub. L. 101–382, § 111(b)(1), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “the arrival of any railroad car that is part of a train which originates and terminates in the same country, but only if—

“(i) such car is part of such train when such train departs from the United States, and

“(ii) no passengers board or disembark from such train, and no cargo is loaded or unloaded from such train, while such train is within any country other than the country in which such train originates and terminates; or”.

Subsec. (b)(8)(A). Pub. L. 101–382, § 111(b)(2)(C), added subpar. (A). Former subpar. (A) redesignated (D).

Subsec. (b)(8)(B). Pub. L. 101–382, § 111(b)(2)(B), (C), added subpar. (B) and struck out former subpar. (B) which read as follows:

“(i) By no later than the date that is 5 days after the date on which any funds are appropriated to the United States Customs Service for salaries or expenses incurred in conducting commercial operations, the Secretary of the Treasury shall determine the ad valorem rate of the fee charged under subsection (a)(10) of this section and shall publish the determination in the Federal Register. Such ad valorem rate shall apply with respect to services provided for the processing of entries, and withdrawals from warehouse, for consumption made after the date that is 60 days after the date of such determination.

“(ii) No determination is required under clause (i) with respect to an appropriation to the United States Customs Service if the funds appropriated are available for less than 60 days.”

Subsec. (b)(8)(C). Pub. L. 101–508, § 10001(f), amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: “any reference to a manual entry or release includes—

“(I) any entry or release filed by a broker or importer that requires the recording of cargo selectivity data by customs personnel, except when the recording of such data is required because of a temporary administrative or technical failure in the Customs Service automated commercial system that prevents the filing of entries or release in that system by brokers and importers that are certified by the Customs Service to do so; and

“(II) any entry or release filed by a broker or importer that is not certified by the Customs Service to file entries and releases in the Customs Service automated commercial system.”

Pub. L. 101–382, § 111(b)(2)(C), added subpar. (C).

Subsec. (b)(8)(D). Pub. L. 101–382, § 139(c)(3), substituted “subheading 9802.00.60 or heading 9802.00.80 of such Schedule” for “subparagraph 9802.00.60 or 807.00 of such Schedules” in concluding provisions.

Pub. L. 101–382, § 111(b)(2)(A), redesignated subpar. (A) as (D).

Subsec. (b)(8)(D)(ii). Pub. L. 101–382, § 111(b)(2)(D)(i), substituted “except as otherwise provided in this paragraph, be based” for “be based”.

Subsec. (b)(8)(D)(iii). Pub. L. 101–382, § 139(c)(1), substituted “subheading 9802.00.60 of the Harmonized Tariff Schedule of the United States” for “subparagraph 9802.00.60 of the Tariff Schedules of the United States”.

Subsec. (b)(8)(D)(iv). Pub. L. 101–382, § 139(c)(2), which directed amendment of cl. (iv) by substituting “heading 9802.00.80 of such Schedule” for “subparagraph 9802.00.80 of Schedules”, could not be executed because “subparagraph 9802.00.80 of Schedules” did not appear in text.

Subsec. (b)(8)(D)(v). Pub. L. 101–382, § 111(b)(2)(D)(ii)–(iv), added cl. (v).

Subsec. (b)(8)(E). Pub. L. 101–382, § 111(b)(2)(E), added subpar. (E).

Subsec. (b)(9). Pub. L. 101–508, § 10001(e)(2), inserted “, if more than 25,000 informal entries were cleared through such airport or facility during the preceding fiscal year” after “applies” in subpar. (B)(ii).

Pub. L. 101–382, § 111(b)(3), amended par. (9) generally. Prior to amendment, par. (9) read as follows: “The Secretary may reduce by an amount he considers equitable the fees charged under subsection (a) of this section for the processing of merchandise entries at facilities at which users reimburse the United States Customs Service, pursuant to section 9701 of title 31 or section 58b of this title, for the services that it provides at the facilities.”

Subsec. (b)(10). Pub. L. 101–382, § 111(b)(4), inserted reference to subsec. (a)(9) of this section.

Subsec. (b)(11). Pub. L. 101–382, § 111(b)(5), added par. (11).

Subsec. (f)(2). Pub. L. 101–382, § 111(c)(1), substituted “Except as otherwise provided in this subsection, all funds” for “All funds”.

Subsec. (f)(3). Pub. L. 101–382, § 111(c)(2), amended par. (3) generally. Prior to amendment, par. (3) read as follows: “The Secretary of the Treasury, in accordance with section 1524 of this title and without regard to apportionment or any other administrative practice or limitation, shall directly reimburse, from the fees collected under subsection (a) of this section, each appropriation for the amount paid out of that appropriation for the costs incurred by the Secretary in providing—

“(A) inspectional overtime services; and

“(B) all preclearance services;

for which the recipients of such services are not required to reimburse the Secretary of the Treasury. Reimbursement under this paragraph shall apply with respect to each fiscal year occurring after September 30, 1987, and shall be made at least quarterly. To the extent necessary, reimbursement of appropriations under this paragraph may be made on the basis of estimates made by the Secretary of the Treasury of the costs for inspectional overtime and preclearance services, and adjustments shall be made in subsequent reimbursements to the extent that the estimates were in excess of, or less than, the amounts required to be reimbursed.”

Subsec. (g). Pub. L. 101–382, § 111(d), inserted “and enforcement” after “Regulations” in heading and added par. (3).

Subsec. (j)(3). Pub. L. 101–508, § 10001(a), substituted “1995” for “1991”.

Pub. L. 101–382, § 111(e), substituted “1991” for “1990”.

1989—Subsec. (e)(2). Pub. L. 101–207 inserted subpar. (A) designation, added subpar. (B), and inserted “, seaport or other facility” after “airport” in subpars. (A) and (B).

1988—Subsec. (a)(9)(A). Pub. L. 100–418, § 1214(g)(1), as amended by Pub. L. 100–647, § 9001(a)(13), substituted “chapter 98 of the Harmonized Tariff Schedule of the United States, except subheading 9802.00.60 or 9802.00.80” for “schedule 8 of the Tariff Schedules of the United States except item 806.30 or 807.00”.

Subsec. (a)(9)(C). Pub. L. 100–418, § 1214(g)(2), (3), as amended by Pub. L. 100–647, § 9001(a)(13), substituted “general note 3(c)(v) of such Schedule” for “General Headnote 3(e)(vi) or (vii) of such Schedules”.

Subsec. (b)(8)(A). Pub. L. 100–418, § 1214(g)(4), (5), as added by Pub. L. 100–647, § 9001(a)(13), substituted “subparagraph 9802.00.60” for “item 806.30” in cl. (iii) and concluding provisions and “subparagraph 9802.00.80” for “item 807.00” in cl. (iv).

Subsec. (b)(10). Pub. L. 100–449 temporarily added par. (10). See Effective and Termination Dates of 1988 Amendment note below.

Subsec. (c)(3). Pub. L. 100–418, § 1214(g)(6), formerly § 1214(g)(3), as renumbered by Pub. L. 100–647, § 9001(a)(13), substituted “general note 2 of the Harmonized Tariff Schedule of the United States” for “headnote 2 of the General Headnotes and Rules of Interpretation of the Tariff Schedules of the United States”.

1987—Subsec. (a)(9)(A). Pub. L. 100–203, § 9501(a)(1)(A), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “provided for in schedule 8 of the Tariff Schedules of the United States,”.

Subsec. (b)(8)(A). Pub. L. 100–203, § 9501(a)(1)(B), added cls. (iii) and (iv) and last sentence.

Subsec. (e)(4) to (6). Pub. L. 100–203, § 9501(a)(2), added pars. (4) and (5), and redesignated former par. (4) as (6) and amended it generally. Prior to amendment, par. (6) read as follows: “Notwithstanding any other provision of law, during any period when fees are authorized under subsection (a) of this section, no charges, other than such fees, may be collected for—

“(A) any cargo inspection, clearance, or other customs service performed (regardless whether performed outside of normal business hours on an overtime basis); or

“(B) any customs personnel provided;

in connection with the arrival or departure of any commercial vessel, vehicle or aircraft, or its passengers, crew, and cargo, in the United States.”

Subsec. (f)(1) to (3). Pub. L. 100–203, § 9501(a)(3), added pars. (1) to (3) and struck out former pars. (1) to (3) which read as follows:

“(1) Notwithstanding section 1524 of this title, all of the fees collected under subsection (a) of this section shall be deposited in a separate account within the general fund of the Treasury of the United States. Such account shall be known as the ‘Customs User Fee Account’.

“(2)(A) The Secretary of the Treasury shall refund out of the Customs User Fee Account to any appropriation the amount paid out of such appropriation for expenses incurred by the Secretary of the Treasury in providing overtime customs inspectional services for which the recipient of such services is not required to reimburse the Secretary of the Treasury.

“(B) The amounts which are required to be refunded under subparagraph (A) shall be refunded at least quarterly on the basis of estimates made by the Secretary of the Treasury of the expenses referred to in subparagraph (A). Proper adjustments shall be made in the amounts subsequently refunded under subparagraph (A) to the extent prior estimates were in excess of, or less than, the amounts required to be refunded under subparagraph (A).

“(3) Except as provided in paragraph (2), all funds in the Customs User Fee Account shall only be available, to the extent provided for in appropriation Acts, for the salaries and expenses of the United States Customs Service incurred in conducting commercial operations.”

Subsec. (g). Pub. L. 100–203, § 9501(a)(4), designated existing provisions as par. (1), substituted “In addition to the regulations required under paragraph (2), the” for “The”, and added par. (2).

Subsec. (j)(3). Pub. L. 100–203, § 9501(a)(5), substituted “1990” for “1989”.

1986—Subsec. (a)(2). Pub. L. 99–514, § 1893(a)(1)(A), substituted “For” for “Subject to the limitation in subsection (b)(2) of this section, for”.

Subsec. (a)(3). Pub. L. 99–514, § 1893(a)(2), amended par. (3) generally. Prior to amendment, par. (3) read as follows: “Subject to the limitations in subsection (b)(1)(B) and (3) of this section, for the arrival of each railroad car, whether passenger or freight, $5.”

Subsec. (a)(8). Pub. L. 99–514, § 1893(a)(1)(B), which directed the amendment of subsec. (a) by adding par. (8) at the end thereof, was executed by adding par. (8) after par. (7) as the probable intent of Congress in view of the intervening addition of pars. (9) and (10) by Pub. L. 99–509.

Subsec. (a)(9), (10). Pub. L. 99–509, § 8101(a), added pars. (9) and (10).

Subsec. (b)(1)(A). Pub. L. 99–514, § 1893(b)(2), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “the arrival of any passenger whose journey originated in—

“(i) Canada,

“(ii) Mexico,

“(iii) a territory or possession of the United States, or

“(iv) any adjacent island (within the meaning of section 1101(b)(5) of title 8; or”.

Subsec. (b)(1)(C). Pub. L. 99–514, § 1893(b)(3), added subpar. (C).

Subsec. (b)(4) to (7). Pub. L. 99–514, § 1893(b)(1), which directed the amendment of subsec. (b) by adding pars. (4) to (7) at the end thereof, was executed by adding pars. (4) to (7) after par. (3) as the probable intent of Congress in view of the intervening addition of pars. (8) and (9) by Pub. L. 99–509.

Subsec. (b)(8), (9). Pub. L. 99–509, § 8101(b), added pars. (8) and (9).

Subsec. (c)(1). Pub. L. 99–514, § 1893(b)(4)(A), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “The term ‘vessel’ does not include any ferry.”

Subsec. (c)(5). Pub. L. 99–514, § 1893(b)(4)(B), added par. (5).

Subsec. (d)(4). Pub. L. 99–514, § 1893(c)(1), added par. (4).

Subsec. (e)(1). Pub. L. 99–514, § 1893(d)(1), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “Notwithstanding section 1451 of this title or any other provision of law (other than paragraph (2)), the customs services required to be provided to passengers upon arrival in the United States on scheduled airline flights at customs serviced airports shall be adequately provided when needed and at no cost (other than the fees imposed under subsection (a) of this section) to airlines and airline passengers.”

Subsec. (e)(2). Pub. L. 99–509, § 8101(c)(2), substituted “This subsection” for “Paragraph (1)” in par. (2) as amended by § 1893 of Pub. L. 99–514 below.

Pub. L. 99–514, § 1893(d)(2)(A), substituted “Paragraph (1)” for “this subsection”.

Subsec. (e)(3). Pub. L. 99–514, § 1893(d)(2)(B), which directed the amendment of subsec. (e) by adding par. (3) at the end thereof, was executed by adding par. (3) after par. (2) as the probable intent of Congress in view of the intervening addition of par. (4) by Pub. L. 99–509.

Subsec. (e)(4). Pub. L. 99–509, § 8101(c), added par. (4).

Subsec. (f)(3), (4). Pub. L. 99–509, § 8101(d), added pars. (3) and (4).

Subsec. (g). Pub. L. 99–514, § 1893(e), inserted provisions relating to regulations with respect to collection and remittance of fees.

Pub. L. 99–514, § 2, substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.

Subsec. (j)(1), (3). Pub. L. 99–509, § 8101(e), substituted “otherwise provided in this subsection” for “provided in paragraph (2)” in par. (1) and added par. (3).

“Commissioner of U.S. Customs and Border Protection” substituted for “Commissioner of Customs” in subsec. (k) on authority of section 802(d)(2) of Pub. L. 114–125, set out as a note under section 211 of Title 6, Domestic Security.

Pub. L. 116–113, title II, § 203(b), Jan. 29, 2020, 134 Stat. 44, provided that:

[For definition of “USMCA” as used in section 203(b) of Pub. L. 116–113, set out above, see section 4502 of this title.]

Pub. L. 115–271, title VIII, § 8002(c), Oct. 24, 2018, 132 Stat. 4074, provided that: “The amendments made by this section [amending this section] shall take effect on January 1, 2020.”

Pub. L. 115–239, § 1664, Sept. 13, 2018, 132 Stat. 2886, provided that: “The amendments made by this Act [amending this section and the Harmonized Tariff Schedule of the United States, which is not set out in the Code] apply to goods entered, or withdrawn from warehouse for consumption, on or after the 30th day after the date of the enactment of this Act [Sept. 13, 2018].”

Amendment by Pub. L. 112–43 effective Oct. 21, 2011, and applicable with respect to Panama on the date the United States–Panama Trade Promotion Agreement enters into force (Oct. 31, 2012) and to cease to be effective on the date the Agreement terminates, see section 107(b), (c) of Pub. L. 112–43, set out in a note under section 3805 of this title.

Amendment by section 204 of Pub. L. 112–42 effective Oct. 21, 2011, applicable with respect to Colombia on the date the United States–Colombia Trade Promotion Agreement enters into force (May 15, 2012), and to cease to be effective on the date the Agreement terminates, see section 107(b), (c) of Pub. L. 112–42, set out in a note under section 3805 of this title.

Amendment by section 601(a) of Pub. L. 112–42 applicable to passengers arriving from Canada, Mexico, or an adjacent island on or after the date that is 15 days after Oct. 21, 2011, see section 601(c) of Pub. L. 112–42, set out in a note under section 3805 of this title.

Amendment by Pub. L. 112–41 effective Oct. 21, 2011, and applicable with respect to Korea on the date the United States–Korea Free Trade Agreement enters into force (Mar. 15, 2012) and to cease to be effective on the date the Agreement terminates, see section 107(b), (c) of Pub. L. 112–41, set out in a note under section 3805 of this title.

Pub. L. 111–227, title IV, § 4001(b)(2), Aug. 11, 2010, 124 Stat. 2480, provided that: “The amendment made by paragraph (1) [amending this section] shall take effect as if included in the enactment of the Haiti Economic Lift Program Act of 2010 [Pub. L. 111–171].”

Pub. L. 111–210, § 5, July 27, 2010, 124 Stat. 2257, provided that: “This joint resolution [amending this section and enacting provisions set out as notes under section 6655 of Title 26, Internal Revenue Code, and section 1701 of Title 50, War and National Defense] and the amendments made by this joint resolution shall take effect on the date of the enactment of this joint resolution [July 27, 2010] or July 26, 2010, whichever occurs earlier.”

Pub. L. 111–42, title I, § 104, July 28, 2009, 123 Stat. 1963, provided that: “This title [amending this section and enacting and amending provisions set out as notes under section 1701 of Title 50, War and National Defense] and the amendments made by this title shall take effect on the date of the enactment of this joint resolution [July 28, 2009] or July 26, 2009, whichever occurs first.”

Pub. L. 110–287, § 4, July 29, 2008, 122 Stat. 2649, provided that: “This joint resolution [amending this section and enacting provisions set out as notes under section 6655 of Title 26, Internal Revenue Code, and section 1701 of Title 50, War and National Defense] and the amendments made by this joint resolution shall take effect on the date of the enactment of this joint resolution [July 29, 2008] or July 26, 2008, whichever occurs first.”

Amendment of this section and repeal of Pub. L. 110–234 by Pub. L. 110–246 effective May 22, 2008, the date of enactment of Pub. L. 110–234, see section 4 of Pub. L. 110–246, set out as an Effective Date note under section 8701 of Title 7, Agriculture.

Amendment by Pub. L. 110–138 effective on the date on which the United States-Peru Trade Promotion Agreement enters into force (Feb. 1, 2009) and to cease to be effective on the date on which the Agreement terminates, see section 107(a), (c) of Pub. L. 110–138, set out in a note under section 3805 of this title.

Pub. L. 110–52, § 5, Aug. 1, 2007, 121 Stat. 265, provided that: “This joint resolution [amending this section, enacting provisions set out as a note under section 1701 of Title 50, War and National Defense, and amending provisions set out as a note under section 6655 of Title 26, Internal Revenue Code] and the amendments made by this joint resolution shall take effect on the date of the enactment of this joint resolution [Aug. 1, 2007] or July 26, 2007, whichever occurs first.”

Amendment by Pub. L. 109–283 effective on the date on which the United States-Oman Free Trade Agreement enters into force (Jan. 1, 2009) and to cease to be effective on the date on which the Agreement terminates, see section 107(a), (c) of Pub. L. 109–283, set out in a note under section 3805 of this title.

Pub. L. 109–280, title XIV, § 1641, Aug. 17, 2006, 120 Stat. 1172, provided that: “Except as otherwise provided in this title [amending this section and sections 1466, 1484, 1514, 1520, 1557, 1559, 1562, 1629, 2155, 2317, 2401, 3807, and 4034 of this title, enacting provisions set out as notes under sections 1466, 1654, and 1675 of this title, and amending provisions set out as a note under section 7101 of Title 7, Agriculture], the amendments made by this title shall apply with respect to goods entered, or withdrawn from warehouse for consumption, on or after the 15th day after the date of the enactment of this Act [Aug. 17, 2006].”

Amendment by Pub. L. 109–169 effective on the date on which the United States-Bahrain Free Trade Agreement enters into force (Aug. 1, 2006) and to cease to be effective on the date on which the Agreement terminates, see section 106(a), (c) of Pub. L. 109–169, set out in a note under section 3805 of this title.

Amendment by Pub. L. 109–53 effective on the date the Dominican Republic-Central America-United States Free Trade Agreement enters into force (Mar. 1, 2006) and to cease to have effect on date Agreement ceases to be in force with respect to the United States, and, during any period in which a country ceases to be a CAFTA–DR country, to cease to have effect with respect to such country, see section 107 of Pub. L. 109–53, set out as an Effective and Termination Dates note under section 4001 of this title.

Amendment by Pub. L. 108–286 effective on the date on which the United States-Australia Free Trade Agreement enters into force (Jan. 1, 2005) and to cease to be effective on the date on which the Agreement terminates, see section 106(a), (c) of Pub. L. 108–286, set out in a note under section 3805 of this title.

Amendment by Pub. L. 108–78 effective on the date the United States-Singapore Free Trade Agreement enters into force (Jan. 1, 2004), and to cease to be effective on the date the Agreement ceases to be in force, see section 107(a), (c) of Pub. L. 108–78, set out in a note under section 3805 of this title.

Amendment by Pub. L. 108–77 effective on the date the United States-Chile Free Trade Agreement enters into force (Jan. 1, 2004), and to cease to be effective on the date the Agreement ceases to be in force, see section 107(a), (c) of Pub. L. 108–77, set out in a note under section 3805 of this title.

Amendment by Pub. L. 107–296 effective 60 days after Nov. 25, 2002, see section 4 of Pub. L. 107–296, set out as an Effective Date note under section 101 of Title 6, Domestic Security.

Pub. L. 107–210, div. A, title III, § 337(b), Aug. 6, 2002, 116 Stat. 980, provided that: “The amendments made by subsection (a) [amending this section] take effect on October 1, 2002.”

Pub. L. 106–476, title I, § 1471, Nov. 9, 2000, 114 Stat. 2174, provided that: “Except as otherwise provided in this title [enacting section 1308 of this title, amending this section, sections 1313, 1433, 1434, 1441, 1484, 1505, and 1555 of this title, section 69 of Title 15, Commerce and Trade, and section 91 of Title 46, Appendix, Shipping, and enacting provisions set out as notes under sections 1308, 1313, 1484, and 1654 of this title and section 1113 of Title 31, Money and Finance], the amendments made by this title shall apply with respect to goods entered, or withdrawn from warehouse, for consumption, on or after the 15th day after the date of the enactment of this Act [Nov. 9, 2000].”

Pub. L. 106–36, title II, § 2418(f), June 25, 1999, 113 Stat. 177, provided that: “The amendments made by this section [amending this section and section 1505 of this title] shall take effect 30 days after the date of the enactment of this Act [June 25, 1999].”

Pub. L. 104–295, § 4(b), Oct. 11, 1996, 110 Stat. 3517, provided that: “The amendments made by subsection (a) [amending this section] apply to—

Pub. L. 104–295, § 38(d), Oct. 11, 1996, 110 Stat. 3540, provided that: “The amendments made by this section [amending this section] shall take effect as if included in the amendments made by section 521 of the North American Free Trade Agreement Implementation Act [Pub. L. 103–182].”

Pub. L. 103–465, title VI, § 611(b), Dec. 8, 1994, 108 Stat. 4992, provided that: “The amendment made by this section [amending this section] shall apply to customs inspectional services performed on or after January 1, 1994.”

Pub. L. 103–465, title VI, § 612(b), Dec. 8, 1994, 108 Stat. 4992, provided that: “The amendments made by this section [amending this section] apply to articles entered, or withdrawn from warehouse for consumption, on or after January 1, 1995.”

Amendment by section 204 of Pub. L. 103–182 effective on the date the North American Free Trade Agreement enters into force with respect to the United States (Jan. 1, 1994), see section 213(b) of Pub. L. 103–182, formerly set out as an Effective Date note under former section 3331 of this title.

Pub. L. 103–182, title V, § 521(b), Dec. 8, 1993, 107 Stat. 2161, which provided that the amendments made to this section by section 521 of Pub. L. 103–182 took effect on Jan. 1, 1994, was repealed by Pub. L. 116–113, title VI, § 601, Jan. 29, 2020, 134 Stat. 78, effective on the date the USMCA entered into force (July 1, 2020).

Pub. L. 103–182, title VI, § 692, Dec. 8, 1993, 107 Stat. 2225, which provided that title VI of Pub. L. 103–182 (see Tables for classification) took effect on Dec. 8, 1993, was repealed by Pub. L. 116–113, title VI, § 601, Jan. 29, 2020, 134 Stat. 78, effective on the date the USMCA entered into force (July 1, 2020).

Pub. L. 104–295, § 4(c), Oct. 11, 1996, 110 Stat. 3517, provided that: “The amendment made by section 111(b)(2)(D)(iv) of the Customs and Trade Act of 1990 [Pub. L. 101–382, amending this section] shall apply to—

Pub. L. 101–508, title X, § 10001(g), Nov. 5, 1990, 104 Stat. 1388–387, provided that:

Pub. L. 101–382, title I, § 115, Aug. 20, 1990, 104 Stat. 640, provided that:

Pub. L. 100–647, title IX, § 9001(b), Nov. 10, 1988, 102 Stat. 3808, provided that: “The amendments made by this section [amending this section, sections 1330, 1332, 1337, 1671, 1677, 1677–2, 2131, 2138, 2212, 2253, 2254, 2296, and 2703 of this title, and provisions set out as notes under sections 1507, 1671, and 2397 of this title] shall be applied as if such amendments took effect on August 23, 1988.”

Amendment by Pub. L. 100–449 effective on date the United States-Canada Free-Trade Agreement enters into force (Jan. 1, 1989), and to cease to have effect on date Agreement ceases to be in force, see section 501(a), (c) of Pub. L. 100–449, set out in a note under section 2112 of this title.

Amendment by Pub. L. 100–418 effective Jan. 1, 1989, and applicable with respect to articles entered on or after such date, see section 1217(b)(1) of Pub. L. 100–418, set out as an Effective Date note under section 3001 of this title.

Pub. L. 100–203, title IX, § 9501(d), Dec. 22, 1987, 101 Stat. 1330–380, provided that:

Pub. L. 99–514, title XVIII, § 1893(g), Oct. 22, 1986, 100 Stat. 2930, as amended by Pub. L. 100–203, title IX, § 9501(b), Dec. 22, 1987, 101 Stat. 1330–379, provided that:

Pub. L. 115–271, title VIII, § 8009(b), Oct. 24, 2018, 132 Stat. 4081, provided that: “Not later than 1 year after the date of the enactment of this Act [Oct. 24, 2018], such regulations as are necessary to carry out this subtitle [subtitle A (§§ 8001–8009) of title VIII of Pub. L. 115–271, see Short Title of 2018 Amendment note set out under section 1 of this title] and the amendments made by this subtitle shall be prescribed.”

Pub. L. 103–182, title II, § 212, Dec. 8, 1993, 107 Stat. 2099, which provided that an amendment in title II of Pub. L. 103–182 to a law that was also amended under title VI of Pub. L. 103–182 would be made after the title VI amendment was executed, was repealed by Pub. L. 116–113, title VI, § 601, Jan. 29, 2020, 134 Stat. 78, effective on the date the USMCA entered into force (July 1, 2020).

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 November 25, 2002, as modified, set out as a note under section 542 of Title 6. For establishment of U.S. Customs and Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L. 114–125, set out as a note under section 211 of Title 6.

Pub. L. 114–94, div. C, title XXXII, § 32201(b), Dec. 4, 2015, 129 Stat. 1738, provided that: “The fees collected as a result of the amendments made by this section [amending this section] shall be deposited in the Customs User Fee Account, shall be available for reimbursement of customs services and inspections costs, and shall be available only to the extent provided in appropriations Acts.”

Pub. L. 112–40, § 2, Oct. 21, 2011, 125 Stat. 402, provided that: “For the period beginning on October 1, 2011, and ending on June 30, 2014, section 13031(a)(9) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(a)(9)) shall be applied and administered—

Pub. L. 112–40, title II, § 262, Oct. 21, 2011, 125 Stat. 426, provided that:

[For additional application and administration of subsec. (a)(9) of this section for period beginning on Dec. 1, 2015, and ending on Sept. 30, 2029, see section 503 of Pub. L. 112–41, set out in a note under section 3805 of this title.]

Pub. L. 112–40, title II, § 263, Oct. 21, 2011, 125 Stat. 426, prescribed times for remitting certain fees authorized by subsec. (a) of this section and required the Secretary of the Treasury to reconcile the payment of certain merchandise processing fees with services actually provided, prior to repeal by Pub. L. 112–96, title VII, § 7002(a), Feb. 22, 2012, 126 Stat. 256.

Pub. L. 110–234, title XV, § 15201(c), (d), May 22, 2008, 122 Stat. 1500, and Pub. L. 110–246, § 4(a), title XV, § 15201(c), (d), June 18, 2008, 122 Stat. 1664, 2262, prescribed times for remitting certain fees authorized by subsec. (a) of this section and required the Secretary of the Treasury to reconcile the payment of certain merchandise processing fees with services actually provided, prior to repeal by Pub. L. 110–436, § 5(b), Oct. 16, 2008, 122 Stat. 4981.

[Pub. L. 110–234 and Pub. L. 110–246 enacted identical provisions. Pub. L. 110–234 was repealed by section 4(a) of Pub. L. 110–246, set out as a note under section 8701 of Title 7, Agriculture.]

Pub. L. 108–357, title VIII, § 892(c)(1), Oct. 22, 2004, 118 Stat. 1645, provided that: “The Congress finds that—

Pub. L. 101–382, title I, § 111(f), Aug. 20, 1990, 104 Stat. 639, as amended by Pub. L. 101–508, title X, § 10001(c), Nov. 5, 1990, 104 Stat. 1388–386, provided that:

Pub. L. 101–382, title I, § 112, Aug. 20, 1990, 104 Stat. 639, provided that: “If the United States Trade Representative determines that the Government of Israel has provided reciprocal concessions in exchange for the exemption of the products of Israel from the fees imposed under section 13031(a)(9) and (10) of the Consolidated Omnibus Budget Reconciliation Act of 1985 [19 U.S.C. 58c(a)(9), (10)] (as amended by section 111), such fees may not be charged with respect to any product of Israel that is entered, or withdrawn from warehouse for consumption, on or after the 15th day (which day may not be before October 1, 1990) after the date on which the determination is published in the Federal Register.”

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 Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of Title 26, Internal Revenue Code.

Pub. L. 99–514, title XVIII, § 1893(c)(2), (3), Oct. 22, 1986, 100 Stat. 2929, provided that: