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Title 19 — Customs Duties

Chapter 10 — Customs Service

§ 2078. Certification of reason for advance

Statutory text

A certificate by the Commissioner of Customs 1 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.

Footnotes

  1. 1 See Change of Name note below.

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.

  1. Pub. L. 76–266 § 3 · 53 Stat. 1000

    Enacted · 19 U.S.C. § 2078

    Mar. 28, 1928, ch. 266, § 3, as added Aug. 7, 1939, ch. 566, § 1, 53 Stat. 1263

    Source evidence

    Code source credit
    Mar. 28, 1928, ch. 266, § 3, as added Aug. 7, 1939, ch. 566, § 1, 53 Stat. 1263

  2. Controlled Substances Import and Export Act

    Pub. L. 91–513 title III § 1102(n)(2) · 84 Stat. 1236

    Struck · 19 U.S.C. § 2078

    Pub. L. 91–513 struck out reference to Commissioner of Narcotics

    Source evidence

    Code amendment note
    Pub. L. 91–513 struck out reference to Commissioner of Narcotics.

    Enacted provision · exact public law section
    (2) Section 3 of such Act (31 U.S.C. Repeal. 53 Stat. 1262. 529d) is amended by striking out “or the Commissioner of Narcotics, as the case may be,”.

    Effective date note
    Amendment by Pub. L. 91–513 effective on first day of seventh calendar month that begins after the day immediately preceding the date of enactment of Pub. L. 91–513, which was approved on Oct. 27, 1970, see section 1105(a) of Pub. L. 91–513, set out as an Effective Date note under section 951 of Title 21, Food and Drugs.

1 of 2 references resolved to an enrolled provision · 1 partial

Editorial Notes

Codification

Section was formerly classified to section 529d of Title 31 prior to the general revision and enactment of Title 31, Money and Finance, by Pub. L. 97–258, § 1, , 96 Stat. 877.

Amendments

1970—Pub. L. 91–513 struck out reference to Commissioner of Narcotics.

Statutory Notes and Related Subsidiaries

Change of Name

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

Effective Date of 1970 Amendment

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

Savings Provision

Prosecutions 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 section 1102 of Pub. L. 91–513 not to be affected or abated by reason thereof, see section 1103 of Pub. L. 91–513, set out as a note under section 171 of Title 21, Food and Drugs.

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 , 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 , 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.

Executive Documents

Transfer of Functions

For 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, 64 Stat. 1280, 1281, set out in the Appendix to Title 5, Government Organization and Employees.

Credits

1928–2016 · 3 acts
  1. 1928Mar. 28, 1928, ch. 266, § 3, as added Aug. 7, 1939, ch. 566, § 1, 53 Stat. 1263
  2. 1970amended Pub. L. 91–513, title III, § 1102(n)(2), , 84 Stat. 1293
  3. 2016Pub. L. 114–125, title VIII, § 802(d)(2), , 130 Stat. 210.
Show as published

(Mar. 28, 1928, ch. 266, § 3, as added Aug. 7, 1939, ch. 566, § 1, 53 Stat. 1263; amended Pub. L. 91–513, title III, § 1102(n)(2), , 84 Stat. 1293; Pub. L. 114–125, title VIII, § 802(d)(2), , 130 Stat. 210.)

Parsed from the official OLRC USLM XML in data/usc_all/usc19.xml · release point 119-108 · OLRC build 2026-09-09

USLM identifier /us/usc/t19/s2078