Customs Revenue Function Law and Legal Definition
“The term "customs revenue function" means the following:
(1) Assessing and collecting customs duties (including antidumping and countervailing duties and duties imposed under safeguard provisions), excise taxes, fees, and penalties due on imported merchandise, including classifying and valuing merchandise for purposes of such assessment.
(2) Processing and denial of entry of persons, baggage, cargo, and mail, with respect to the assessment and collection of import duties.
(3) Detecting and apprehending persons engaged in fraudulent practices designed to circumvent the customs laws of the United States.
(4) Enforcing section 337 of the Tariff Act of 1930 [19 USCS § 1337] and provisions relating to import quotas and the marking of imported merchandise, and providing Customs Recordations for copyrights, patents, and trademarks.
(5) Collecting accurate import data for compilation of international trade statistics.
(6) Enforcing reciprocal trade agreements.
(7) Functions performed by the following personnel, and associated support staff, of the United States Customs Service [Bureau of Customs and Border Protection] on the day before the effective date of this Act: Import Specialists, Entry Specialists, Drawback Specialists, National Import Specialist, Fines and Penalties Specialists, attorneys of the Office of Regulations and Rulings, Customs Auditors, International Trade Specialists, Financial Systems Specialists.
(8) Functions performed by the following offices, with respect to any function described in any of paragraphs (1) through (7), and associated support staff, of the United States Customs Service on the day before the effective date of this Act: the Office of Information and Technology, the Office of Laboratory Services, the Office of the Chief Counsel, the Office of Congressional Affairs, the Office of International Affairs, and the Office of Training and Development.” (6 USCS § 215)
Legal Definition list
Related Legal Terms
- Accumulation plan [Internal Revenue]
- Actuarial Present Value [Internal Revenue]
- Administrative Function
- Aesthetic Functionality (Trademark)
- Airport Revenue [Aeronautics and Space]
- All Substantial Rights to a Patent [Internal Revenue]
- Alternate Payee [Internal Revenue]
- Approved Terminal or Refinery [Internal Revenue]
- Architectural and Transportation Barrier Removal Expenses [Internal Revenue]
- Brother-Sister Controlled Group [Internal Revenue Code]