19 U.S.C. § 4319 — Report on oversight of revenue protection and enforcement measures

FEDERAL · 19 U.S.C. · Chapter 28

Report on oversight of revenue protection and enforcement measures

Current through Pub. L. 119-102

Title 19 — Customs Duties·Subtitle VI·Ch. 28 — TRADE FACILITATION AND TRADE ENFORCEMENT·Subch. I

(a)In general Not later than June 30, 2016, and not later than March 31 of each second year thereafter, the Inspector General of the Department of the Treasury shall submit to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives a report assessing, with respect to the period covered by the report, as specified in subsection (b), the following:

(1)The effectiveness of the measures taken by U.S. Customs and Border Protection with respect to protection of revenue, including—

(A)the collection of countervailing duties assessed under subtitle A of title VII of the Tariff Act of 1930 (19 U.S.C. 1671 et seq.) and antidumping duties assessed under subtitle B of title VII of the Tariff Act of 1930 (19 U.S.C. 1673 et seq.);

(B)the assessment,

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(a) In general
Not later than June 30, 2016, and not later than March 31 of each second year thereafter, the Inspector General of the Department of the Treasury shall submit to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives a report assessing, with respect to the period covered by the report, as specified in subsection (b), the following:
(1) The effectiveness of the measures taken by U.S. Customs and Border Protection with respect to protection of revenue, including—
(A) the collection of countervailing duties assessed under subtitle A of title VII of the Tariff Act of 1930 (19 U.S.C. 1671 et seq.) and antidumping duties assessed under subtitle B of title VII of the Tariff Act of 1930 (19 U.S.C. 1673 et seq.);
(B) the assessment, collection, and mitigation of commercial fines and penalties;
(C) the use of bonds, including continuous and single transaction bonds, to secure that revenue; and
(D) the adequacy of the policies of U.S. Customs and Border Protection with respect to the monitoring and tracking of merchandise transported in bond and collecting duties, as appropriate.
(2) The effectiveness of actions taken by U.S. Customs and Border Protection to measure accountability and performance with respect to protection of revenue.
(3) The number and outcome of investigations instituted by U.S. Customs and Border Protection with respect to the underpayment of duties.
(4) The effectiveness of training with respect to the collection of duties provided for personnel of U.S. Customs and Border Protection.
(b) Period covered by report
Each report required by subsection (a) shall cover the period of 2 fiscal years ending on September 30 of the calendar year preceding the submission of the report.

19 U.S.C. § 4319 (Report on oversight of revenue protection and enforcement measures) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Source Credit

History

(Pub. L. 114–125, title I, §112, Feb. 24, 2016, 130 Stat. 140.)

Editorial Notes

Editorial Notes

References in Text
The Tariff Act of 1930, referred to in subsec. (a)(1)(A), is act June 17, 1930, ch. 497, 46 Stat. 590. Subtitles A and B of title VII of the Act are classified generally to parts I (§1671 et seq.) and II (§1673 et seq.), respectively, of subtitle IV of chapter 4 of this title. For complete classification of this Act to the Code, see section 1654 of this title and Tables.

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Source Credit

History

Editorial Notes