Code of Federal Regulations Title 19 - Customs Duties
Title 19 of the Code of Federal Regulations (CFR) - Customs Duties - is a comprehensive body of federal regulations that govern the importation of goods into the United States and other related international trade matters. These regulations are primarily enforced by U.S. Customs and Border Protection (CBP), an agency within the Department of Homeland Security, and also include rules from other agencies involved in international trade, such as the United States International Trade Commission (USITC) and the International Trade Administration (ITA) of the Department of Commerce.
Given the vast scope of international trade, Title 19 is incredibly detailed, covering almost every aspect of the customs process. Here's a general overview of its structure and common areas of regulation:
Key Chapters and Areas of Regulation:
Chapter I: U.S. Customs and Border Protection, Department of Homeland Security; Department of the Treasury (Parts 0-199)
This is the largest and most frequently referenced chapter, containing the vast majority of regulations enforced by CBP.
Part 4: Vessels in Foreign and Domestic Trades: Regulations for the arrival, clearance, and operations of vessels, including manifests, reporting requirements, and coastwise trade rules.
Part 7: Customs Relations with Insular Possessions and Guantanamo Bay Naval Station: Special rules for trade with U.S. territories like Puerto Rico, the U.S. Virgin Islands, Guam, and American Samoa.
Part 10: Articles Conditionally Free, Subject to a Reduced Rate, Etc.: This extensive part covers various special customs provisions, including:
Temporary Importations Under Bond (TIBs): Goods imported for a specific purpose (e.g., exhibition, repair) and intended for re-exportation without duty payment.
Samples, tools of trade, theatrical effects.
Personal and household effects, unaccompanied baggage.
American goods returned: Goods of U.S. origin exported and then re-imported.
Goods imported for repair or alteration.
North American Free Trade Agreement (NAFTA) / United States-Mexico-Canada Agreement (USMCA) provisions: Rules of origin and duty preferences under these trade agreements.
Other Free Trade Agreements (FTAs) and Trade Preference Programs: Regulations for various FTAs (e.g., with Korea, Chile, Australia) and preference programs (e.g., GSP, Caribbean Basin Initiative, African Growth and Opportunity Act).
Diplomatic privileges, charitable organizations.
Part 11: Packing and Stamping; Marking: Requirements for the proper packing and marking of imported merchandise, including country of origin marking.
Part 12: Special Classes of Merchandise: Regulations for specific types of goods that have particular import restrictions or requirements due to health, safety, or other concerns, such as:
Foods, drugs, cosmetics, medical devices (FDA requirements).
Alcoholic beverages and tobacco products (TTB requirements).
Animals and animal products (APHIS requirements).
Wildlife and plants (Fish and Wildlife Service requirements).
Firearms and ammunition (ATF requirements).
Motor vehicles and motor vehicle equipment (EPA and DOT requirements).
Cultural property.
Part 18: Transportation in Bond and Merchandise in Transit: Rules for goods transported through the U.S. under customs control without formal entry (e.g., in-bond shipments).
Part 19: Customs Warehouses, Container Stations and Control of Merchandise Therein: Regulations for bonded warehouses, foreign trade zones, and other controlled environments where imported goods can be stored or manipulated without immediate duty payment.
Part 24: Customs Financial and Accounting Procedure: Rules related to the payment of duties, taxes, fees, refunds, and various financial processes.
Part 54: Certain Importations Temporarily Free of Duty: Specific provisions for temporary duty-free importations.
Part 101: General Provisions: Definitions, general authority, and basic customs procedures.
Part 102: Rules of Origin: Detailed rules for determining the country of origin of goods, crucial for tariffs, trade agreements, and marking.
Part 103: Availability of Information: Rules regarding public access to customs information.
Part 111: Customs Brokers: Licensing and conduct requirements for customs brokers who act on behalf of importers.
Part 112: Carriers, Cartmen, and Lightermen: Regulations for carriers involved in transporting imported merchandise.
Part 113: CBP Bonds: Requirements for various types of customs bonds that guarantee compliance with customs laws.
Part 114: Carnets: Regulations for carnets, international customs documents that simplify temporary importation.
Part 122: Air Commerce Regulations: Specific rules for air cargo and aircraft operations related to customs.
Part 123: Customs Relations with Canada and Mexico: Border crossing and trade facilitation rules unique to the land borders.
Part 128: Express Consignments: Regulations for expedited customs clearance of low-value, high-volume shipments.
Part 133: Trademarks, Trade Names, and Copyrights: Rules for intellectual property rights enforcement at the border, including procedures for recordation and seizure of infringing goods.
Part 134: Country of Origin Marking: Detailed requirements for marking imported articles with their country of origin.
Part 141: Entries: General entry requirements, including types of entries, documentation, and declaration procedures.
Part 142: Entry Process: Specific procedures for the entry of merchandise, including electronic filing.
Part 143: Special Entry Procedures: Rules for specific types of entries, such as informal entries, mail entries, and entries for consumption from warehouse.
Part 144: Warehouse and Rewarehouse Entries: Procedures for placing goods in and removing goods from customs warehouses.
Part 145: Mail Importations: Specific regulations for goods imported through the mail.
Part 146: Foreign Trade Zones: Detailed rules for the establishment and operation of Foreign Trade Zones (FTZs).
Part 147: Trade Fairs: Rules for goods imported for display at trade fairs.
Part 151: Examination, Sampling, and Testing of Merchandise: Procedures for how CBP examines and tests imported goods to determine classification, value, and admissibility.
Part 152: Classification and Appraisement of Merchandise: Regulations for determining the Harmonized Tariff Schedule of the United States (HTSUS) classification and customs valuation of imported goods, which directly impacts duty rates.
Part 159: Liquidated Duties, Taxes, and Other Accounts; Drawback: Rules for the final assessment of duties and taxes, and the process for obtaining duty drawback (refunds of duties paid on imported goods that are subsequently exported).
Part 162: Recordkeeping: Requirements for importers, brokers, and other parties to maintain records related to imports.
Part 163: Recordkeeping: Electronic Records: Specific requirements for electronic recordkeeping.
Part 171: Fines, Penalties, and Forfeitures: Procedures for the assessment and mitigation of penalties for violations of customs laws.
Part 174: Protests: Procedures for importers to protest CBP decisions regarding classification, valuation, or other customs matters.
Part 177: Administrative Rulings: Procedures for obtaining binding rulings from CBP on prospective importations.
Part 178: Petitions by Domestic Interested Parties Concerning the Adequacy of Trade Agreements Programs: Rules for domestic industries to petition for review of trade agreement compliance.
Part 192: Export Control: Regulations related to the exportation of goods, often involving other agencies like the Bureau of Industry and Security (BIS).
Part 199: Air Cargo Advanced Screening (ACAS): Rules for advanced electronic manifest data submission for air cargo.
Chapter II: United States International Trade Commission (Parts 200-299)
This chapter covers the rules of practice and procedure for investigations conducted by the USITC, primarily concerning:
Unfair practices in import trade (e.g., Section 337 investigations related to intellectual property infringement).
Antidumping and countervailing duty investigations (often jointly with the Department of Commerce).
Safeguard investigations.
Various import injury investigations and economic studies.
Chapter III: International Trade Administration, Department of Commerce (Parts 300-399)
This chapter contains regulations from the ITA, primarily related to:
Antidumping and countervailing duties: Procedures for initiating and conducting investigations into unfair trade practices (dumping and subsidies) that harm U.S. industries.
Foreign Trade Zones Board: Rules governing the administration of the Foreign Trade Zones program, in conjunction with CBP regulations in Chapter I.
Title 19 is essential for anyone involved in international trade with the United States, including importers, exporters, customs brokers, carriers, and attorneys specializing in trade law. Compliance with these regulations is critical to avoid delays, penalties, and ensure the smooth flow of goods across the U.S. border.
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