US Code

Public Law 119-73 (01/23/2026)

19 U.S.C. § 2078

Certification of reason for advance

1

1 See Change of Name note below.
A certificate by the Commissioner of Customs  stating the amount of an expenditure made from funds advanced and certifying that the confidential nature of the transaction involved renders it inadvisable to specify the details thereof or impracticable to furnish the payee’s receipt shall be a sufficient voucher for the sum expressed to have been expended.

Mar. 28, 1928, ch. 266, § 3Aug. 7, 1939, ch. 566, § 153 Stat. 1263Pub. L. 91–513, title III, § 1102(n)(2)84 Stat. 1293Pub. L. 114–125, title VIII, § 802(d)(2)130 Stat. 210(, as added , ; amended , , ; , , .)

Editorial Notes

Codification

section 529d of Title 31Pub. L. 97–258, § 196 Stat. 877Section was formerly classified to prior to the general revision and enactment of Title 31, Money and Finance, by , , .

Amendments

Pub. L. 91–5131970— struck out reference to Commissioner of Narcotics.

Statutory Notes and Related Subsidiaries

Change of Name

section 802(d)(2) of Pub. L. 114–125section 211 of Title 6Reference to Commissioner of Customs deemed to be reference to Commissioner of U.S. Customs and Border Protection pursuant to , set out as a note under , Domestic Security.

Effective Date of 1970 Amendment

Pub. L. 91–513Pub. L. 91–513section 1105(a) of Pub. L. 91–513section 951 of Title 21Amendment by effective on first day of seventh calendar month that begins after the day immediately preceding the date of enactment of , which was approved on , see , set out as an Effective Date note under , Food and Drugs.

Savings Provision

section 1102 of Pub. L. 91–513section 1103 of Pub. L. 91–513section 171 of Title 21Prosecutions for any violation of law occurring, and civil seizures or forfeitures and injunctive proceedings commenced, prior to the effective date of amendment of this section by not to be affected or abated by reason thereof, see , set out as a note under , Food and Drugs.

Transfer of Functions

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

Executive Documents

Transfer of Functions

64 Stat. 1280For transfer of functions of other officers, employees, and agencies of Department of the Treasury, with certain exceptions, to Secretary of the Treasury, with power to delegate, see Reorg. Plan No. 26 of 1950, §§ 1, 2, eff. , 15 F.R. 4935, , 1281, set out in the Appendix to Title 5, Government Organization and Employees.