Title 19 — Customs Duties

Part III · Chapter 4 — Tariff Act of 1930

§ 1490. General orders

Statutory text

Incomplete entry

Whenever—

the entry of any imported merchandise is not made within the time provided by law or by regulation prescribed by the Secretary;

the entry of imported merchandise is incomplete because of failure to pay the estimated duties, fees, or interest;

in the opinion of the Customs Service, the entry of imported merchandise cannot be made for want of proper documents or other cause; or

the Customs Service believes that any merchandise is not correctly and legally invoiced;

the carrier (unless subject to subsection (c)) shall notify the bonded warehouse of such unentered merchandise.

After notification under paragraph (1), the bonded warehouse shall arrange for the transportation and storage of the merchandise at the risk and expense of the consignee. The merchandise shall remain in the bonded warehouse until—

entry is made or completed and the proper documents are produced;

the information and data necessary for entry are transmitted to the Customs Service pursuant to an authorized electronic data interchange system; or

a bond is given for the production of documents or the transmittal of data.

Request for possession by Customs

At the request of the consignee of any merchandise, or of the owner or master of the vessel or the person in charge of the vehicle in which the same is imported, any merchandise may be taken possession of by the Customs Service after the expiration of one day after the entry of the vessel or report of the vehicle and may be unladen and held at the risk and expense of the consignee until entry thereof is made.

Government merchandise

Any imported merchandise that—

is described in any of subparagraphs (A) through (D) of subsection (a)(1); and

is consigned to, or owned by, the United States Government;

shall be stored and disposed of in accordance with such rules and procedures as the Secretary shall by regulation prescribe.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1930
Pub. L. 71–497 · 46 Stat. 590
Enacted · 19 U.S.C. § 1490
June 17, 1930, ch. 497, title IV, § 490, 46 Stat. 726
Source evidence
Code source credit
June 17, 1930, ch. 497, title IV, § 490, 46 Stat. 726
1970
Pub. L. 91–271 title III § 301(b) · 84 Stat. 273
Substituted · 19 U.S.C. § 1490
Pub. L. 91–271 substituted references to appropriate customs officer for references to collector wherever appearing
Source evidence
Code amendment note
Pub. L. 91–271 substituted references to appropriate customs officer for references to collector wherever appearing.
Enacted provision · exact public law section
(b) Sections 311, 315, 432, 434. 438, 441, 443–447. 449–450, 452–455, 457, 485, 490, 492, 496, 521. 555, 562, 584, 586, 609, 613, and 614 (19 U.S.U 1311, 1315, 1432, 1434, 1438, 1441, 1443–1447, 1449–1450, 1452–1455, 1457, 1485, 1490, 1492, 1496, 1521, 1555, 1562, 1584, 1586, 1609, 1613, and 1614) are amended by striking the word “collector” wherever 67 Stat. 508; 49 Stat. 524. it appears in the sections and inserting hr lieu thereof “appropriate customs officer”.
Effective date note
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.
1993
North American Free Trade Agreement Implementation Act
Pub. L. 103–182 § 658(1) · 107 Stat. 2057
Amended · 19 U.S.C. § 1490(a)
Pub. L. 103–182, § 658(1), amended subsec. (a) generally. Prior to amendment, subsec. (a) read as follows: “Whenever entry of any imported merchandise is not made within the time provided by law or the regulations prescribed by the Secretary of the Treasury, or whenever entry of such merchandise is incomplete because of failure to pay the estimated duties, or whenever, in the opinion of the appropriate customs officer, entry of such merchandise can not be made for want of proper documents or other cause, or whenever the appropriate customs officer believes that any merchandise is not correctly and legally invoiced, he shall take the merchandise into his custody and send it to a bonded warehouse or public store, to be held at the risk and expense of the consignee until entry is made or completed and the proper documents are produced, or a bond given for their production.”
Source evidence
Code amendment note
Subsec. (a). Pub. L. 103–182, § 658(1), amended subsec. (a) generally. Prior to amendment, subsec. (a) read as follows: “Whenever entry of any imported merchandise is not made within the time provided by law or the regulations prescribed by the Secretary of the Treasury, or whenever entry of such merchandise is incomplete because of failure to pay the estimated duties, or whenever, in the opinion of the appropriate customs officer, entry of such merchandise can not be made for want of proper documents or other cause, or whenever the appropriate customs officer believes that any merchandise is not correctly and legally invoiced, he shall take the merchandise into his custody and send it to a bonded warehouse or public store, to be held at the risk and expense of the consignee until entry is made or completed and the proper documents are produced, or a bond given for their production.”
Enacted provision · exact public law section
(1) by amending subsection (a) to read as follows: “(a) Incomplete Entry.— “(1) Whenever— “(A) the entry of any imported merchandise is not made within the time provided by law or by regulation prescribed by the Secretary; “(B) the entry of imported merchandise is incomplete because of failure to pay the estimated duties, fees, or interest; “(C) in the opinion of the Customs Service, the entry of imported merchandise cannot be made for want of proper documents or other cause; or “(D) the Customs Service believes that any merchandise is not correctly and legally invoiced; the carrier (unless subject to subsection (c)) shall notify the bonded warehouse of such unentered merchandise. “(2) After notification under paragraph (1), the bonded warehouse shall arrange for the transportation and storage of the merchandise at the risk and expense of the consignee. The merchandise shall remain in the bonded warehouse until— “(A) entry is made or completed and the proper documents are produced; “(B) the information and data necessary for entry are transmitted to the Customs Service pursuant to an authorized electronic data interchange system; or “(C) a bond is given for the production of documents or the transmittal of data.”;
1993
North American Free Trade Agreement Implementation Act
Pub. L. 103–182 § 658(2) · 107 Stat. 2057
Substituted · 19 U.S.C. § 1490(b)
Pub. L. 103–182, § 658(2), substituted heading for one which read “At request of consignee” and in text substituted “Customs Service” for “appropriate customs officer”
Source evidence
Code amendment note
Subsec. (b). Pub. L. 103–182, § 658(2), substituted heading for one which read “At request of consignee” and in text substituted “Customs Service” for “appropriate customs officer”.
Enacted provision · exact public law section
(2) by amending subsection (b)— (A) by amending the heading for subsection (b) to read as follows: “(b) Request for Possession by Customs.—”, and (B) by striking out “appropriate customs officer” and inserting “Customs Service”; and
1993
North American Free Trade Agreement Implementation Act
Pub. L. 103–182 § 658(3) · 107 Stat. 2057
Added · 19 U.S.C. § 1490(c)
Pub. L. 103–182, § 658(3), added subsec. (c)
Source evidence
Code amendment note
Subsec. (c). Pub. L. 103–182, § 658(3), added subsec. (c).
Enacted provision · exact public law section
(3) by adding at the end the following new subsection: “(c) Government Merchandise.— Any imported merchandise Regulations. that— “(1) is described in any of paragraphs (1) through (4) of subsection (a); and “(2) is consigned to, or owned by, the United States Government; shall be stored and disposed of in accordance with such rules and procedures as the Secretary shall by regulation prescribe.”.
1996
Miscellaneous Trade and Technical Corrections Act of 1996
Pub. L. 104–295 § 21(e)(9) · 110 Stat. 3514
Substituted · 19 U.S.C. § 1490(c)(1)
Pub. L. 104–295 substituted “subparagraphs (A) through (D) of subsection (a)(1)” for “paragraphs (1) through (4) of subsection (a)”
Source evidence
Code amendment note
Subsec. (c)(1). Pub. L. 104–295 substituted “subparagraphs (A) through (D) of subsection (a)(1)” for “paragraphs (1) through (4) of subsection (a)”.
Enacted provision · exact public law section
(9) Section 490(c)(1) of the Tariff Act of 1930 (19 U.S.C. 1490(c)(1)) is amended by striking “paragraphs (1) through (4) of subsection (a)” and inserting “subparagraphs (A) through (D) of subsection (a)(1)”.

5 of 6 references resolved to an enrolled provision · 1 partial

Editorial Notes

Prior Provisions

Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 490, 42 Stat. 963. That section was superseded by section 490 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act.

Prior provisions authorizing the collector to take possession of, or store merchandise were contained in the following sections, all of which were repealed by act Sept. 21, 1922, ch. 356, title IV, § 642, 42 Stat. 989:

R.S. § 2789, authorizing the collector, when an entry was imperfect, to take the merchandise into his custody until the quantity, quality, or value could be ascertained;

R.S. § 2840, providing that when the collector should suspect that merchandise was not invoiced at a sum equal to that for which it had usually been sold, he should take possession and retain the same until its value had been ascertained and the duties paid or secured;

R.S. § 2926, providing that merchandise of which incomplete entry had been made, or entry without specification of particulars, should be conveyed to some warehouse or designated by the collector to remain until the particulars, cost or value should have been ascertained, and the duties paid or secured, and a permit for delivery granted;

R.S. § 2963, providing that when merchandise had not been entered it should be deposited in a public warehouse, and there remain until an invoice was produced, but that it should not be construed to prohibit sales of merchandise to discharge duties and charges;

R.S. § 2964, authorizing the collector to take possession of merchandise, and deposit it in public stores, or other stores to be agreed on, in case of failure or neglect to pay duties, or when the owner, etc., should make entry for warehousing;

R.S. § 2965, providing for the storage in a public warehouse, or private bonded warehouse, of unclaimed merchandise required to be taken possession of by collectors, and making provision for payment of charges and expenses;

R.S. § 2966, as amended by act June 26, 1884, ch. 121, § 24, 23 Stat. 58, providing for the deposit in a bonded warehouse of merchandise imported in vessels, when it should appear by the bills of lading that it was to be delivered immediately after entry of the vessel, or on request, when it did not so appear.

A prior provision authorizing the collector to require a bond for the production of proof to enable the collector to ascertain the class or description of manufacture, or rate of duty to which merchandise was liable, was contained in R.S. § 2925, which was also repealed by act Sept. 21, 1922, ch. 356, title IV, § 642, 42 Stat. 989.

Amendments1970–1996 · 3 rounds

1996

Subsec. (c)(1). Pub. L. 104–295 substituted “subparagraphs (A) through (D) of subsection (a)(1)” for “paragraphs (1) through (4) of subsection (a)”.

1993

Subsec. (a). Pub. L. 103–182, § 658(1), amended subsec. (a) generally. Prior to amendment, subsec. (a) read as follows: “Whenever entry of any imported merchandise is not made within the time provided by law or the regulations prescribed by the Secretary of the Treasury, or whenever entry of such merchandise is incomplete because of failure to pay the estimated duties, or whenever, in the opinion of the appropriate customs officer, entry of such merchandise can not be made for want of proper documents or other cause, or whenever the appropriate customs officer believes that any merchandise is not correctly and legally invoiced, he shall take the merchandise into his custody and send it to a bonded warehouse or public store, to be held at the risk and expense of the consignee until entry is made or completed and the proper documents are produced, or a bond given for their production.”

Subsec. (b). Pub. L. 103–182, § 658(2), substituted heading for one which read “At request of consignee” and in text substituted “Customs Service” for “appropriate customs officer”.

Subsec. (c). Pub. L. 103–182, § 658(3), added subsec. (c).

1970

Pub. L. 91–271 substituted references to appropriate customs officer for references to collector wherever appearing.

Statutory Notes and Related Subsidiaries

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.

Transfer of Functions

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.

Credits

1930–1996 · 4 acts

1930June 17, 1930, ch. 497, title IV, § 490, 46 Stat. 726
1970Pub. L. 91–271, title III, § 301(b), June 2, 1970, 84 Stat. 287
1993Pub. L. 103–182, title VI, § 658, Dec. 8, 1993, 107 Stat. 2212
1996Pub. L. 104–295, § 21(e)(9), Oct. 11, 1996, 110 Stat. 3531.

Show as published

(June 17, 1930, ch. 497, title IV, § 490, 46 Stat. 726; Pub. L. 91–271, title III, § 301(b), June 2, 1970, 84 Stat. 287; Pub. L. 103–182, title VI, § 658, Dec. 8, 1993, 107 Stat. 2212; Pub. L. 104–295, § 21(e)(9), Oct. 11, 1996, 110 Stat. 3531.)