In general
Survey reports
1The Commissioner of Customs shall no later than , submit to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate a report on the results of the first survey implemented under subsection (a)(2).
Pub. L. 101–382, title I, § 113104 Stat. 639Pub. L. 101–508, title X, § 10001(d)104 Stat. 1388–386Pub. L. 114–125, title VIII, § 802(d)(2)130 Stat. 210(, , ; , , ; , , .)
Editorial Notes
Amendments
Pub. L. 101–508, § 10001(d)(1)1990—Subsec. (a). –(3), inserted “and” after semicolon at end of par. (1), substituted a period for semicolon at end of par. (2), and struck out pars. (3) to (5) which read as follows:
“(3) as soon as practicable after the enactment of appropriations for the Customs Service for each fiscal year, but not later than the 15th day after the beginning of such year, estimate, based on the amounts appropriated, the amount of the fee that would, if imposed on the processing of merchandise, offset the salaries and expenses subject to reimbursement from the fee that will likely be incurred by the Service in conducting commercial operations during that year;
“(4) develop annually a detailed derivation of the commercial services cost base and the methodology used for computing the merchandise processing fee under paragraph (3); and
“(5) report within 45 days of the beginning of any fiscal year to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate the results of each fee estimate made under paragraph (3) and each cost base and user fee methodology derivation made under paragraph (4).”
Pub. L. 101–508, § 10001(d)(4)Subsec. (b). , substituted “Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate” for “Committees referred to in subsection (a)(5) of this section”.
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 1990 Amendment
Pub. L. 101–508section 10001(g)(1) of Pub. L. 101–508section 58c of this titleAmendment by effective on the date of enactment of the Act providing full-year appropriations for the Customs Service for fiscal year 1992, and applicable to fiscal years beginning on and after , see , set out as a note under .
Effective Date
section 115(a) of Pub. L. 101–382section 58c of this titleSection effective , see , set out as an Effective Date of 1990 Amendment note under .
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 .
Establishment and Implementation of Cost Accounting System; Reports
Pub. L. 107–210, div. A, title III, § 334116 Stat. 977, , , required the Commissioner of Customs, not later than , to establish and implement a cost accounting system with specified requirements for expenses incurred in both commercial and noncommercial operations of the Customs Service and report to Congress on a quarterly basis between , and the date on which the cost accounting system was fully implemented.