Public Law 119-87 (04/30/2026)

19 U.S.C. § 66

Rules and forms prescribed by Secretary

The Secretary of the Treasury shall prescribe forms of entries, oaths, bonds, and other papers, and rules and regulations not inconsistent with law, to be used in carrying out the provisions of law relating to raising revenue from imports, or to duties on imports, or to warehousing, and shall give such directions to customs officers and prescribe such rules and forms to be observed by them as may be necessary for the proper execution of the law.

Pub. L. 91–271, title III, § 30884 Stat. 292 (R.S. § 251 (part); , , .)

Editorial Notes

Codification

Feb. 10, 1830, ch. 11 3 Stat. 543 Aug. 6, 1846, ch. 84, § 5 9 Stat. 55 11 Stat. 144 June 30, 1864, ch. 172, § 8 13 Stat. 221 July 14, 1870, ch. 255, § 34 16 Stat. 271 section 321(a)(5) of Title 31Pub. L. 97–258, § 4(b)96 Stat. 1067 R.S. § 251 derived from acts , §§ 14, 15, ; , ; , Res. 9, ; , ; , . R.S. § 251, which was also classified in part to section 427 of former Title 31, was repealed in part and reenacted as , Money and Finance, by , , .

Amendments

Pub. L. 91–2711970— substituted reference to customs officers for reference to collectors.

Statutory Notes and Related Subsidiaries

Effective Date of 1970 Amendment

Pub. L. 91–271section 203 of Pub. L. 91–271section 1500 of this titleAmendment by effective with respect to articles entered, or withdrawn from warehouse for consumption on or after , and such other articles entered or withdrawn from warehouse for consumption prior to such date, or with respect to which a protest has not been disallowed in whole or in part before , see , set out as a note under .

Executive Documents

Transfer of Functions

79 Stat. 1317 section 1 of this title64 Stat. 1280 All offices of collector of customs, comptroller of customs, surveyor of customs, and appraiser of merchandise in Bureau of Customs of Department of the Treasury to which appointments were required to be made by President with advice and consent of Senate ordered abolished, with such offices to be terminated not later than , by Reorg. Plan No. 1 of 1965, eff. , 30 F.R. 7035, , set out as a note under . All functions of offices eliminated were already vested in Secretary of the Treasury by Reorg. Plan No. 26 of 1950, eff. , 15 F.R. 4935, , set out in the Appendix to Title 5, Government Organization and Employees.