19 U.S.C. § 1509 — Examination of books and witnesses

Page 213 TITLE 19—CUSTOMS DUTIES § 1509 Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2020 AMENDMENT Amendment by Pub. L. 116–260 effective July 1, 2020, see section 601(h) of div. O of Pub. L. 116–260, set out as a note under section 81c of this title. Pub. L. 116–113, title II, § 206(b), Jan. 29, 2020, 134 Stat. 48, provided that: ‘‘(1) IN GENERAL.—The amendments made by sub- section (a) [amending this section] shall take effect on the date on which the USMCA enters into force [July 1, 2020]. ‘‘(2) APPLICABILITY.— ‘‘(A) EXPORTS.—Paragraphs (2) and (5)(A) of section 508(b) of the Tariff Act of 1930 [19 U.S.C. 1508(b)(2), (5)(A)], as amended by subsection (a), shall apply with respect to a good exported from the United States on or after the date on which the USMCA enters into force. ‘‘(B) IMPORTS.—Paragraphs (4) and (5)(C) of section 508(b) of the Tariff Act of 1930 [19 U.S.C. 1508(b)(4), (5)(C)], as amended by subsection (a), shall apply with respect to a good that is entered for consumption, or withdrawn from warehouse for consumption, on or after the date on which the USMCA enters into force. ‘‘(3) TRANSITION FROM NAFTA TREATMENT.— ‘‘(A) EXPORTS.—In the case of a good exported from the United States before the date on which the USMCA enters into force— ‘‘(i) the amendments made by subsection (a) to paragraphs (2) and (5)(A) of section 508(b) of the Tariff Act of 1930 (19 U.S.C. 1508) shall not apply with respect to the good; and ‘‘(ii) section 508 of such Act, as in effect on the day before that date, shall continue to apply on and after that date with respect to the good. ‘‘(B) IMPORTS.—In the case of a good that is entered for consumption, or withdrawn from warehouse for consumption, before the date on which the USMCA enters into force, the amendments made by sub- section (a) to paragraphs (4) and (5)(C) of section 508(b) of the Tariff Act of 1930 (19 U.S.C. 1508) shall not apply with respect to the good.’’ [For definition of ‘‘USMCA’’ as used in section 206(b) of Pub. L. 116–113, set out above, see section 4502 of this title.] EFFECTIVE DATE OF 2016 AMENDMENT Amendment by Pub. L. 114–125 effective Feb. 24, 2016, and, except as otherwise provided, applicable to draw- back claims filed on or after the date that is 2 years after such date, see section 906(q) of Pub. L. 114–125, set out as a note under section 1313 of this title. EFFECTIVE AND TERMINATION DATES OF 2011 AMENDMENT Amendment by Pub. L. 112–43 effective Oct. 21, 2011, 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 effec- tive on the date the Agreement terminates, see section 107(b), (c) of Pub. L. 112–43, set out in a note under sec- tion 3805 of this title. Amendment by 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 effec- tive on the date the Agreement terminates, see section 107(b), (c) of Pub. L. 112–42, set out in a note under sec- tion 3805 of this title. Amendment by Pub. L. 112–41 effective Oct. 21, 2011, 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. EFFECTIVE AND TERMINATION DATES OF 2007 AMENDMENT Amendment by Pub. L. 110–138 effective on the date the United States-Peru Trade Promotion Agreement enters into force (Feb. 1, 2009) and to cease to be effec- tive on the date the Agreement ceases to be in force, see section 107(a), (c) of Pub. L. 110–138, set out in a note under section 3805 of this title. EFFECTIVE AND TERMINATION DATES OF 2005 AMENDMENT 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 re- spect 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. EFFECTIVE AND TERMINATION DATES OF 2003 AMENDMENT 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 sec- tion 107(a), (c) of Pub. L. 108–77, set out in a note under section 3805 of this title. EFFECTIVE DATE OF 1996 AMENDMENT Amendment by Pub. L. 104–295 applicable as of Dec. 8, 1993, see section 3(b) of Pub. L. 104–295, set out as a note under section 1321 of this title. EFFECTIVE DATE OF 1993 AMENDMENT Amendment by section 205(a) of Pub. L. 103–182 effec- tive on the date the North American Free Trade Agree- ment 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. EFFECTIVE AND TERMINATION DATES OF 1988 AMENDMENT Amendment by Pub. L. 100–449 effective on date 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. CONSTRUCTION OF 1993 AMENDMENT Amendment by section 205(a) of Pub. L. 103–182 to be made after amendment by section 614 of Pub. L. 103–182 is executed, see section 212 of Pub. L. 103–182, formerly set out as a note under section 58c of this title. TRANSFER OF FUNCTIONS For transfer of functions, personnel, assets, and li- abilities of the United States Customs Service of the Department of the Treasury, including functions of the Secretary of the Treasury relating thereto, to the Sec- retary of Homeland Security, and for treatment of re- lated 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 Novem- ber 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 Se- curity, treated as if included in Pub. L. 107–296 as of Nov. 25, 2002, see section 211 of Title 6, as amended gen- erally 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. § 1509. Examination of books and witnesses (a) Authority In any investigation or inquiry conducted for the purpose of ascertaining the correctness of any entry, for determining the liability of any Page 214 TITLE 19—CUSTOMS DUTIES § 1509 person for duty, fees and taxes due or duties, fees and taxes which may be due the United States, for determining liability for fines and penalties, or for insuring compliance with the laws of the United States administered by the United States Customs Service, the Secretary (but no delegate of the Secretary below the rank of district director or special agent in charge) may— (1) examine, or cause to be examined, upon reasonable notice, any record (which for pur- poses of this section, includes, but is not lim- ited to, any statement, declaration, document, or electronically generated or machine read- able data) described in the notice with reason- able specificity, which may be relevant to such investigation or inquiry, except that— (A) if such record is required by law or reg- ulation for the entry of the merchandise (whether or not the Customs Service re- quired its presentation at the time of entry) it shall be provided to the Customs Service within a reasonable time after demand for its production is made, taking into consider- ation the number, type, and age of the item demanded; and (B) if a person of whom demand is made under subparagraph (A) fails to comply with the demand, the person may be subject to penalty under subsection (g); (2) summon, upon reasonable notice— (A) the person who— (i) imported, or knowingly caused to be imported, merchandise into the customs territory of the United States, or a vehicle producer whose good is subject to a claim of preferential tariff treatment under the USMCA (as defined in section 4502 of this title), (ii) exported merchandise, or knowingly caused merchandise to be exported, to a USMCA country (as defined in section 4502 of this title) or to Canada during such time as the United States-Canada Free-Trade Agreement is in force with respect to, and the United States applies that Agreement to, Canada, (iii) transported or stored merchandise that was or is carried or held under cus- toms bond, or knowingly caused such transportation or storage, or (iv) filed a declaration, entry, or draw- back claim with the Customs Service; (B) any officer, employee, or agent of any person described in subparagraph (A); (C) any person having possession, custody or care of records relating to the importa- tion or other activity described in subpara- graph (A); or (D) any other person he may deem proper; to appear before the appropriate customs offi- cer at the time and place within the customs territory of the United States specified in the summons (except that no witness may be re- quired to appear at any place more than one hundred miles distant from the place where he was served with the summons), to produce records, as defined in subsection (d)(1)(A), and to give such testimony, under oath, as may be relevant to such investigation or inquiry; and (3) take, or cause to be taken, such testi- mony of the person concerned, under oath, as may be relevant to such investigation or in- quiry. (b) Regulatory audit procedures (1) In conducting a regulatory audit under this section (which does not include a quantity verification for a customs bonded warehouse or general purpose foreign trade zone), the Customs Service auditor shall provide the person being audited, in advance of the audit, with a reason- able estimate of the time to be required for the audit. If in the course of an audit it becomes ap- parent that additional time will be required, the Customs Service auditor shall immediately pro- vide a further estimate of such additional time. (2) Before commencing an audit, the Customs Service auditor shall inform the party to be au- dited of his right to an entry conference at which time the purpose will be explained and an estimated termination date set. Upon comple- tion of on-site audit activities, the Customs Service auditor shall schedule a closing con- ference to explain the preliminary results of the audit. (3) Except as provided in paragraph (5), if the estimated or actual termination date for an audit passes without the Customs Service audi- tor providing a closing conference to explain the results of the audit, the person being audited may petition in writing for such a conference to the officer designated pursuant to regulations, who, upon receipt of such a request, shall pro- vide for such a conference to be held within 15 days after the date of receipt. (4) Except as provided in paragraph (5), the Customs Service auditor shall complete the for- mal written audit report within 90 days fol- lowing the closing conference unless the officer designated pursuant to regulations provides written notice to the person being audited of the reason for any delay and the anticipated com- pletion date. After application of any exemption contained in section 552 of title 5, a copy of the formal written audit report shall be sent to the person audited no later than 30 days following completion of the report. (5) Paragraphs (3) and (4) shall not apply after the Customs Service commences a formal inves- tigation with respect to the issue involved. (6)(A) If during the course of any audit con- cluded under this subsection, the Customs Serv- ice identifies overpayments of duties or fees or over-declarations of quantities or values that are within the time period and scope of the audit that the Customs Service has defined, then in calculating the loss of revenue or mone- tary penalties under section 1592 of this title, the Customs Service shall treat the overpay- ments or over-declarations on finally liquidated entries as an offset to any underpayments or underdeclarations also identified on finally liq- uidated entries, if such overpayments or over- declarations were not made by the person being audited for the purpose of violating any provi- sion of law. (B) Nothing in this paragraph shall be con- strued to authorize a refund not otherwise au- thorized under section 1520 of this title. Page 215 TITLE 19—CUSTOMS DUTIES § 1509 (c) Service of summons A summons issued pursuant to this section may be served by any person designated in the summons to serve it. Service upon a natural per- son may be made by personal delivery of the summons to him. Service may be made upon a domestic or foreign corporation or upon a part- nership or other unincorporated association which is subject to suit under a common name, by delivering the summons to an officer, or managing or general agent, or to any other agent authorized by appointment or by law to receive service of process. The certificate of service signed by the person serving the sum- mons is prima facie evidence of the facts it states on the hearing of an application for the enforcement of the summons. When the sum- mons requires the production of records, such records shall be described in the summons with reasonable specificity. (d) Special procedures for third-party sum- monses (1) For purposes of this subsection— (A) The term ‘‘records’’ includes those— (i) required to be kept under section 1508 of this title; or (ii) regarding which there is probable cause to believe that they pertain to mer- chandise the importation of which into the United States is prohibited. (B) The term ‘‘summons’’ means any sum- mons issued under subsection (a) of this sec- tion which requires the production of records or the giving of testimony relating to records. Such term does not mean any summons issued to aid in the collection of the liability of any person against whom an assessment has been made or judgment rendered. (C) The term ‘‘third-party recordkeeper’’ means— (i) any customhouse broker, unless such customhouse broker is the importer of record on an entry; (ii) any attorney; and (iii) any accountant. (2) If— (A) any summons is served on any person who is a third-party recordkeeper; and (B) the summons requires the production of, or the giving of testimony relating to, any portion of records made or kept of the trans- actions described in section 1508 of this title of any person (other than the person summoned) who is identified in the description of the records contained in such summons; then notice of such summons shall be given to any persons so identified within a reasonable time before the day fixed in the summons as the day upon which such records are to be examined or testimony given. Such notice shall be accom- panied by a copy of the summons which has been served and shall contain directions for staying compliance with the summons under paragraph (5)(B) of this subsection. (3) Any notice required under paragraph (2) of this subsection shall be sufficient if such notice is served in the manner provided in subsection (b) of this section upon the person entitled to notice, or is mailed by certified or registered mail to the last known address of such person. (4) Paragraph (2) of this subsection shall not apply to any summons— (A) served on the person with respect to whose liability for duties, fees, or taxes the summons is issued, or any officer or employee of such person; or (B) to determine whether or not records of the transactions described in section 1508 of this title of an identified person have been made or kept. (5) Notwithstanding any other law or rule of law, any person who is entitled to notice of a summons under paragraph (2) of this subsection shall have the right— (A) to intervene in any proceeding with re- spect to the enforcement of such summons under section 1510 of this title; and (B) to stay compliance with the summons if, not later than the day before the day fixed in the summons as the day upon which the rec- ords are to be examined or testimony given— (i) notice in writing is given to the person summoned not to comply with the summons; and (ii) a copy of such notice not to comply with the summons is mailed by registered or certified mail to such person and to such of- fice as the Secretary may direct in the no- tice referred to in paragraph (2) of this sub- section. (6) No examination of any records required to be produced under a summons as to which notice is required under paragraph (2) of this sub- section may be made— (A) before the expiration of the period al- lowed for the notice not to comply under para- graph (5)(B) of this subsection, or (B) if the requirements of such paragraph (5)(B) have been met, except in accordance with an order issued by a court of competent jurisdiction authorizing examination of such records or with the consent of the person stay- ing compliance. (7) The provisions of paragraphs (2) and (5) of this subsection shall not apply with respect to any summons if, upon petition by the Secretary, the court determines, on the basis of the facts and circumstances alleged, that there is reason- able cause to believe the giving of notice may lead to attempts to conceal, destroy, or alter records relevant to the examination, to prevent the communication of information from other persons through intimidation, bribery, or collu- sion, or to flee to avoid prosecution, testifying, or production of records. (e) List of records and information The Customs Service shall identify and pub- lish a list of the records or entry information that is required to be maintained and produced under subsection (a)(1)(A). (f) Recordkeeping compliance program (1) In general After consultation with the importing com- munity, the Customs Service shall by regula- tion establish a recordkeeping compliance pro- gram which the parties listed in section 1508(a) of this title may participate in after being cer- tified by the Customs Service under paragraph Page 216 TITLE 19—CUSTOMS DUTIES § 1509 (2). Participation in the recordkeeping compli- ance program by recordkeepers is voluntary. (2) Certification A recordkeeper may be certified as a partici- pant in the recordkeeping compliance program after meeting the general recordkeeping re- quirements established under the program or after negotiating an alternative program suit- ed to the needs of the recordkeeper and the Customs Service. Certification requirements shall take into account the size and nature of the importing business and the volume of im- ports. In order to be certified, the record- keeper must be able to demonstrate that it— (A) understands the legal requirements for recordkeeping, including the nature of the records required to be maintained and pro- duced and the time periods involved; (B) has in place procedures to explain the recordkeeping requirements to those em- ployees who are involved in the preparation, maintenance, and production of required records; (C) has in place procedures regarding the preparation and maintenance of required records, and the production of such records to the Customs Service; (D) has designated a dependable individual or individuals to be responsible for record- keeping compliance under the program and whose duties include maintaining famili- arity with the recordkeeping requirements of the Customs Service; (E) has a record maintenance procedure approved by the Customs Service for origi- nal records, or, if approved by the Customs Service, for alternative records or record- keeping formats other than the original records; and (F) has procedures for notifying the Cus- toms Service of occurrences of variances to, and violations of, the requirements of the recordkeeping compliance program or the negotiated alternative programs, and for taking corrective action when notified by the Customs Service of violations or prob- lems regarding such program. (g) Penalties (1) ‘‘Information’’ defined For purposes of this subsection, the term ‘‘information’’ means any record, statement, declaration, document, or electronically stored or transmitted information or data re- ferred to in subsection (a)(1)(A). (2) Effects of failure to comply with demand Except as provided in paragraph (4), if a per- son fails to comply with a lawful demand for information under subsection (a)(1)(A) the fol- lowing provisions apply: (A) If the failure to comply is a result of the willful failure of the person to maintain, store, or retrieve the demanded information, such person shall be subject to a penalty, for each release of merchandise, not to exceed $100,000, or an amount equal to 75 percent of the appraised value of the merchandise, whichever amount is less. (B) If the failure to comply is a result of the negligence of the person in maintaining, storing, or retrieving the demanded informa- tion, such person shall be subject to a pen- alty, for each release of merchandise, not to exceed $10,000, or an amount equal to 40 per- cent of the appraised value of the merchan- dise, whichever amount is less. (C) In addition to any penalty imposed under subparagraph (A) or (B) regarding de- manded information, if such information re- lated to the eligibility of merchandise for a column 1 special rate of duty under title I, the entry of such merchandise— (i) if unliquidated, shall be liquidated at the applicable column 1 general rate of duty; or (ii) if liquidated within the 2-year period preceding the date of the demand, shall be reliquidated, notwithstanding the time limitation in section 1514 or 1520 of this title, at the applicable column 1 general rate of duty; except that any liquidation or reliquidation under clause (i) or (ii) shall be at the appli- cable column 2 rate of duty if the Customs Service demonstrates that the merchandise should be dutiable at such rate. (3) Avoidance of penalty No penalty may be assessed under this sub- section if the person can show— (A) that the loss of the demanded informa- tion was the result of an act of God or other natural casualty or disaster beyond the fault of such person or an agent of the person; (B) on the basis of other evidence satisfac- tory to the Customs Service, that the de- mand was substantially complied with; or (C) the information demanded was pre- sented to and retained by the Customs Serv- ice at the time of entry or submitted in re- sponse to an earlier demand. (4) Penalties not exclusive Any penalty imposed under this subsection shall be in addition to any other penalty pro- vided by law except for— (A) a penalty imposed under section 1592 of this title for a material omission of the de- manded information, or (B) disciplinary action taken under section 1641 of this title. (5) Remission or mitigation A penalty imposed under this section may be remitted or mitigated under section 1618 of this title. (6) Customs summons Nothing in this subsection shall limit or pre- clude the Customs Service from issuing, or seeking the enforcement of, a customs sum- mons. (7) Alternatives to penalties (A) In general When a recordkeeper who— (i) has been certified as a participant in the recordkeeping compliance program under subsection (f); and (ii) is generally in compliance with the appropriate procedures and requirements of the program; Page 217 TITLE 19—CUSTOMS DUTIES § 1509 does not produce a demanded record or infor- mation for a specific release or provide the information by acceptable alternative means, the Customs Service, in the absence of willfulness or repeated violations, shall issue a written notice of the violation to the recordkeeper in lieu of a monetary penalty. Repeated violations by the recordkeeper may result in the issuance of penalties and removal of certification under the program until corrective action, satisfactory to the Customs Service, is taken. (B) Contents of notice A notice of violation issued under subpara- graph (A) shall— (i) state that the recordkeeper has vio- lated the recordkeeping requirements; (ii) indicate the record or information which was demanded; and (iii) warn the recordkeeper that future failures to produce demanded records or information may result in the imposition of monetary penalties. (C) Response to notice Within a reasonable time after receiving written notice under subparagraph (A), the recordkeeper shall notify the Customs Serv- ice of the steps it has taken to prevent a re- currence of the violation. (D) Regulations The Secretary shall promulgate regula- tions to implement this paragraph. Such regulations may specify the time periods for compliance with a demand for information and provide guidelines which define repeated violations for purposes of this paragraph. Any penalty issued for a recordkeeping vio- lation shall take into account the degree of compliance compared to the total number of importations, the nature of the demanded records and the recordkeeper’s cooperation. (June 17, 1930, ch. 497, title IV, § 509, 46 Stat. 733; June 25, 1948, ch. 646, § 26, 62 Stat. 990; Pub. L. 91–271, title III, § 301(n), June 2, 1970, 84 Stat. 289; Pub. L. 95–410, title I, § 105, Oct. 3, 1978, 92 Stat. 889; Pub. L. 99–570, title III, § 3117, Oct. 27, 1986, 100 Stat. 3207–84; Pub. L. 103–182, title II, § 205(b), title VI, § 615, Dec. 8, 1993, 107 Stat. 2094, 2175; Pub. L. 104–295, § 3(a)(1), (10), Oct. 11, 1996, 110 Stat. 3515, 3516; Pub. L. 107–210, div. A, title III, § 382, Aug. 6, 2002, 116 Stat. 992; Pub. L. 116–113, title II, § 209(b), Jan. 29, 2020, 134 Stat. 52.) Editorial Notes REFERENCES IN TEXT Title I, referred to in subsec. (g)(2)(C), means title I of act June 17, 1930, ch. 497, which contains the Har- monized Tariff Schedule of the United States and which is not set out in the Code. See notes preceding section 1202 of this title and Publication of Harmonized Tariff Schedule note set out under section 1202 of this title. PRIOR PROVISIONS Provisions substantially the same, in most respects, as those in this section, were contained in act Oct. 3, 1913, ch. 16, § III, O, 38 Stat. 188, which substantially re- enacted the provisions of Customs Administrative Act of June 10, 1890, ch. 407, § 16, 26 Stat. 138, as renumbered and reenacted without other change by the Payne-Al- drich Tariff Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 100. Section III of the 1913 act was superseded and more closely assimilated to this section by act Sept. 21, 1922, ch. 356, title IV, § 508, 42 Stat. 968, and repealed by sec- tion 643 thereof. Section 508 of the 1922 act was super- seded by section 509 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act. Prior provisions similar to those in this section and section 1510 of this title were made by R.S. §§ 2922–2924, repealed by section 29 of the Customs Administrative Act of 1890, 26 Stat. 141. AMENDMENTS 2020—Subsec. (a)(2)(A)(i). Pub. L. 116–113, § 209(b)(1), inserted at end ‘‘or a vehicle producer whose good is subject to a claim of preferential tariff treatment under the USMCA (as defined in section 4502 of this title),’’. Subsec. (a)(2)(A)(ii). Pub. L. 116–113, § 209(b)(2), sub- stituted ‘‘a USMCA country (as defined in section 4502 of this title)’’ for ‘‘a NAFTA country (as defined in sec- tion 3301(4) of this title)’’. 2002—Subsec. (b)(6). Pub. L. 107–210 added par. (6). 1996—Subsec. (a)(2). Pub. L. 104–295, § 3(a)(1), sub- stituted ‘‘(d)(1)(A)’’ for ‘‘(c)(1)(A)’’ in concluding provi- sions. Subsec. (b)(3), (4). Pub. L. 104–295, § 3(a)(10), sub- stituted ‘‘officer designated pursuant to regulations’’ for ‘‘appropriate regional commissioner’’. 1993—Subsec. (a). Pub. L. 103–182, § 615(1)(A), sub- stituted ‘‘, fees and taxes’’ for ‘‘and taxes’’ in two places in introductory provisions. Subsec. (a)(1). Pub. L. 103–182, § 615(1)(B), amended par. (1) generally. Prior to amendment, par. (1) read as follows: ‘‘examine, or cause to be examined, upon rea- sonable notice, any record, statement, declaration or other document, described in the notice with reason- able specificity, which may be relevant to such inves- tigation or inquiry;’’. Subsec. (a)(2)(A). Pub. L. 103–182, § 615(1)(C), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: ‘‘the person who imported, or know- ingly caused to be imported, merchandise into the cus- toms territory of the United States,’’. See Construction of 1993 Amendment note below. Subsec. (a)(2)(A)(ii). Pub. L. 103–182, § 205(b), amended generally cl. (ii), as amended by Pub. L. 103–182, § 615(1)(C). Prior to amendment, cl. (ii) read as follows: ‘‘exported merchandise, or knowingly caused merchan- dise to be exported, to Canada,’’. See Construction of 1993 Amendment note below. Subsec. (a)(2)(B), (C). Pub. L. 103–182, § 615(1)(C), amended subpars. (B) and (C) generally. Prior to amendment, subpars. (B) and (C) read as follows: ‘‘(B) any officer, employee, or agent of such person, ‘‘(C) any person having possession, custody, or care of records relating to such importation, or’’. Subsec. (a)(2)(D). Pub. L. 103–182, § 615(1)(D), sub- stituted a semicolon for comma at end. Subsecs. (b), (c). Pub. L. 103–182, § 615(2), (3), added subsec. (b) and redesignated former subsec. (b) as (c). Former subsec. (c) redesignated (d). Subsec. (d). Pub. L. 103–182, § 615(2), redesignated sub- sec. (c) as (d). Subsec. (d)(1)(A). Pub. L. 103–182, § 615(4)(A), sub- stituted ‘‘those’’ for ‘‘statements, declarations, or doc- uments’’ in introductory provisions. Subsec. (d)(1)(C)(i). Pub. L. 103–182, § 615(4)(B), in- serted ‘‘, unless such customhouse broker is the im- porter of record on an entry’’ after ‘‘broker’’. Subsec. (d)(2)(B). Pub. L. 103–182, § 615(4)(C), (D), sub- stituted ‘‘the transactions described in section 1508 of this title’’ for ‘‘the import transactions’’. Subsec. (d)(4)(A). Pub. L. 103–182, § 615(4)(E), inserted ‘‘, fees,’’ after ‘‘duties’’. Subsec. (d)(4)(B). Pub. L. 103–182, § 615(4)(C), (D), sub- stituted ‘‘the transactions described in section 1508 of this title’’ for ‘‘the import transactions’’. Subsecs. (e) to (g). Pub. L. 103–182, § 615(5), added sub- secs. (e) to (g). Page 218 TITLE 19—CUSTOMS DUTIES § 1510 1986—Subsec. (a)(2). Pub. L. 99–570, § 3117(1), sub- stituted ‘‘as defined in subsection (c)(1)(A)’’ for ‘‘re- quired to be kept under section 1508 of this title’’ in concluding provisions. Subsec. (c)(1)(A). Pub. L. 99–570, § 3117(2), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: ‘‘The term ‘records’ includes state- ments, declarations, or documents required to be kept under section 1508 of this title.’’ 1978—Pub. L. 95–410 substituted subsec. (a) to (c) pro- visions for examination of books and witnesses for prior provisions for examination of importer and oth- ers, which authorized appropriate customs officers to issue citations for examination under oath of any owner, importer, consignee, agent, or other person upon any material matter or thing respecting any im- ported merchandise then under consideration or pre- viously imported within one year, in ascertaining the classification or the value thereof or the rate or amount of duty and to require production of any let- ters, accounts, contracts, invoices, or other documents relating to the merchandise, and the reduction of the testimony to writing, required the testimony to be filed and preserved under Customs Court rules, and au- thorized consideration of the evidence in subsequent proceedings relating to the merchandise. 1970—Pub. L. 91–271 substituted ‘‘Appropriate customs officer’’ for ‘‘Collectors and appraisers’’. 1948—Act June 25, 1948, struck out ‘‘and judges and di- visions of the United States Customs Court’’ after ‘‘Collectors and appraisers’’ in first sentence. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2020 AMENDMENT Amendment by Pub. L. 116–113 effective on the date the USMCA enters into force (July 1, 2020) and applica- ble with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after that date, see section 209(d) of Pub. L. 116–113, set out as a note under section 1304 of this title. EFFECTIVE DATE OF 2002 AMENDMENT Amendment by Pub. L. 107–210 applicable to petitions for certification filed under part 2 or 3 of subchapter II of chapter 12 of this title on or after the date that is 90 days after Aug. 6, 2002, except as otherwise provided, see section 151 of Pub. L. 107–210, set out as a note pre- ceding section 2271 of this title. EFFECTIVE DATE OF 1996 AMENDMENT Amendment by Pub. L. 104–295 applicable as of Dec. 8, 1993, see section 3(b) of Pub. L. 104–295, set out as a note under section 1321 of this title. EFFECTIVE DATE OF 1993 AMENDMENT Amendment by section 205(b) of Pub. L. 103–182 effec- tive on the date the North American Free Trade Agree- ment 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. EFFECTIVE DATE OF 1970 AMENDMENT For effective date of amendment by Pub. L. 91–271, see section 203 of Pub. L. 91–271, set out as a note under section 1500 of this title. EFFECTIVE DATE OF 1948 AMENDMENT Act June 25, 1948, ch. 646, § 38, 62 Stat. 992, provided that the amendment made by that act is effective Sept. 1, 1948. CONSTRUCTION OF 1993 AMENDMENT Amendment by section 205(b) of Pub. L. 103–182 to be made after amendment by section 615 of Pub. L. 103–182 is executed, see section 212 of Pub. L. 103–182, formerly set out as a note under section 58c of this title. TRANSFER OF FUNCTIONS For transfer of functions, personnel, assets, and li- abilities of the United States Customs Service of the Department of the Treasury, including functions of the Secretary of the Treasury relating thereto, to the Sec- retary of Homeland Security, and for treatment of re- lated 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 Novem- ber 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 Se- curity, treated as if included in Pub. L. 107–296 as of Nov. 25, 2002, see section 211 of Title 6, as amended gen- erally 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. § 1510. Judicial enforcement (a) Order of court If any person summoned under section 1509 of this title does not comply with the summons, the district court of the United States for any district in which such person is found or resides or is doing business, upon application and after notice to any such person and hearing, shall have jurisdiction to issue an order requiring such person to comply with the summons. Fail- ure to obey such order of the court may be pun- ished by such court as a contempt thereof and such court may assess a monetary penalty. (b) Sanctions (1) For so long as any person, after being ad- judged guilty of contempt for neglecting or re- fusing to obey a lawful summons issued under section 1509 of this title and for refusing to obey the order of the court, remains in contempt, the Secretary may— (A) prohibit that person from importing merchandise into the customs territory of the United States directly or indirectly or for his account, and (B) instruct the appropriate customs officers to withhold delivery of merchandise imported directly or indirectly by that person or for his account. (2) If any person remains in contempt for more than one year after the date on which the Sec- retary issues instructions under paragraph (1)(B) with respect to that person, the appropriate cus- toms officers shall cause all merchandise held in customs custody pursuant to such instructions to be sold at public auction or otherwise dis- posed of under the customs laws. (3) The sanctions which may be imposed under paragraphs (1) and (2) are in addition to any pun- ishment which may be imposed by the court for contempt. (June 17, 1930, ch. 497, title IV, § 510, 46 Stat. 733; Pub. L. 91–271, title III, § 301(o), June 2, 1970, 84 Stat. 290; Pub. L. 95–410, title I, § 106, Oct. 3, 1978, 92 Stat. 891; Pub. L. 103–182, title VI, § 616, Dec. 8, 1993, 107 Stat. 2179.) Editorial Notes PRIOR PROVISIONS Provisions substantially the same as those in this section were contained in act Oct. 3, 1913, ch. 16, § III, P, 38 Stat. 188, which substantially reenacted the provi- sions of the Customs Administrative Act of June 10, 1890, ch. 407, § 17, 26 Stat. 139, as renumbered and reen-