Amendment of Section
Pub. L. 119–21, title VII, § 70531(b), July 4, 2025, 139 Stat. 283, provided that, effective on July 1, 2027, this section is amended as follows:
(1) in subsection (a)(2), by striking “of this Act, or” and all that follows through “subdivision (2); and” and inserting “of this Act; and”; and
(2) by striking subsection (c).
See 2025 Amendment notes below.
Editorial Notes
References in Text
Title I of this Act, referred to in subsec. (a)(2)(B), means title I of act June 17, 1930, which contained the Tariff Schedules of the United States and which formerly were set out under section 1202 of this title. The Tariff Schedules of the United States were replaced by the Harmonized Tariff Schedule of the United States. See Publication of Harmonized Tariff Schedule note set out under section 1202 of this title.
Amendments
2025—Subsec. (a)(2). Pub. L. 119–21, § 70531(b)(1), substituted “of this Act; and” for “of this Act, or” in subpar. (B) and struck out subpar. (C) and concluding provisions which read as follows:
“(C) $800 in any other case.
“The privilege of this subdivision (2) shall not be granted in any case in which merchandise covered by a single order or contract is forwarded in separate lots to secure the benefit of this subdivision (2); and”.
Subsec. (c). Pub. L. 119–21, § 70531(b)(2), struck out subsec. (c) which read as follows: “Any person who enters, introduces, facilitates, or attempts to introduce an article into the United States using the privilege of this section, the importation of which violates any other provision of United States customs law, shall be assessed, in addition to any other penalty permitted by law, a civil penalty of up to $5,000 for the first violation and up to $10,000 for each subsequent violation.”
Pub. L. 119–21, § 70531(a)(1), added subsec. (c).
2016—Subsec. (a)(2)(C). Pub. L. 114–125 substituted “$800” for “$200”.
1996—Subsec. (a)(1). Pub. L. 104–295, § 3(a)(12)(A), substituted “duties, fees, taxes, and interest actually accruing” for “duties, fees, and taxes actually accruing”.
Subsec. (a)(2)(B). Pub. L. 104–295, § 3(a)(8), inserted “, 9804.00.65,” after “9804.00.30”.
Subsec. (a)(3). Pub. L. 104–295, § 3(a)(12)(B), substituted “taxes, and interest” for “and taxes” and “taxes, or interest” for “or taxes”.
1993—Subsec. (a)(1). Pub. L. 103–182, § 651(1), substituted “of an amount specified by the Secretary by regulation, but not less than $20,” for “of less than $10”, inserted “, fees,” after “duties” wherever appearing, and struck out “and” at end.
Subsec. (a)(2). Pub. L. 103–182, § 651(2), substituted “shall not exceed an amount specified by the Secretary by regulation, but not less than—” for “shall not exceed—” in introductory provisions, substituted “$100” and “$200” for “$50” and “$100”, respectively, in subpar. (A), substituted “$200” for “$25” in subpar. (B), substituted “$200” for “$5” in subpar. (C), and substituted “; and” for period at end.
Subsec. (a)(3). Pub. L. 103–182, § 651(3), added par. (3).
Subsec. (b). Pub. L. 103–182, § 651(4), struck out “to diminish any dollar amount specified in subsection (a) and” after “authorized by regulations” and substituted “subsection (a)” for “such subsection” in two places.
1988—Subsec. (a)(2)(B). Pub. L. 100–418 substituted “subheading 9804.00.30 or 9804.00.70” for “item 812.25 or 813.31”.
1983—Subsec. (a)(2)(A). Pub. L. 97–446 substituted “$50” for “$25” and “$100” for “$40”.
1978—Subsec. (a)(1). Pub. L. 95–410, § 205(a), substituted “$10” for “$3” and “duties and taxes” for “duties or taxes” in three places.
Subsec. (a)(2). Pub. L. 95–410, § 205(b)(1)–(3), substituted in: subpar. (A), “$25” and “$40” for “$10” and “$20”; subpar. (B), “$25” for “$10”; and subpar. (C), “$5” for “$1”.
1975—Subsec. (a)(2)(A). Pub. L. 93–618 inserted “($20, in the case of articles sent as bona fide gifts from persons in the Virgin Islands, Guam, and American Samoa)” after “United States”.
1965—Subsec. (a)(2). Pub. L. 89–62 substituted “fair retail value in the country of shipment” for “value” in the material preceding subpar. (A) and “item 812.25 or 813.31 of section 1202 of this title” for “paragraph 1798(b)(2) or (c)(2) of section 1201 of this title” in subpar. (B).
1961—Subsec. (a). Pub. L. 87–261 inserted “(b)(2) or” after “paragraph 1798”.
1953—Act Aug. 8, 1953, amended section generally. Prior to amendment, section read as follows: “Collectors of customs are hereby authorized, under such regulations as the Secretary of the Treasury may prescribe, to disregard a difference of less than $1 between the total estimated duties or taxes deposited, or the total duties or taxes tentatively assessed, with respect to any entry of merchandise and the total amount of duties or taxes actually accruing thereon, and to admit articles free of duty when the expense and inconvenience of collecting the duty accruing thereon would be disproportionate to the amount of such duty, but the aggregate value of articles imported by one person on one day and exempted from the payment of duty under the authority of this section shall not exceed $5 in the case of articles accompanying, and for the personal or household use of, persons arriving in the United States, or $1 in any other case.”
Statutory Notes and Related Subsidiaries
Effective Date of 2025 Amendment
Pub. L. 119–21, title VII, § 70531(a)(2), July 4, 2025, 139 Stat. 283, provided that:
“The amendment made by paragraph (1) [amending this section] shall take effect 30 days after the date of the enactment of this Act [July 4, 2025].”
Pub. L. 119–21, title VII, § 70531(b)(3), July 4, 2025, 139 Stat. 283, provided that:
“The amendments made by this subsection [amending this section] shall take effect on July 1, 2027.”
Effective Date of 2016 Amendment
Pub. L. 114–125, title IX, § 901(d), Feb. 24, 2016, 130 Stat. 223, provided that:
“The amendment made by subsection (c) [amending this section] shall apply with respect to articles entered, or withdrawn from warehouse for consumption, on or after the 15th day after the date of the enactment of this Act [Feb. 24, 2016].”
Effective Date of 1996 Amendment
Pub. L. 104–295, § 3(b), Oct. 11, 1996, 110 Stat. 3516, provided that:
“The amendments made by this section [amending this section and sections
1401,
1431,
1504,
1508,
1509,
1515,
1592, and
1631 of this title and repealing
section 1707 of this title] shall apply as of
December 8, 1993.”
Effective Date of 1983 Amendment
Pub. L. 97–446, title I, § 115(c), Jan. 12, 1983, 96 Stat. 2335, provided that:
“The amendments made by this section [amending the Tariff Schedules and this section] shall apply with respect to returning residents of the United States who arrive in the United States on or after the 15th day after the date of the enactment of this Act [Jan. 12, 1983].”
Effective Date of 1975 Amendment
Pub. L. 93–618, title VI, § 610(b), Jan. 3, 1975, 88 Stat. 2075, provided that:
“The amendment made by subsection (a) [amending this section] shall apply with respect to articles entered, or withdrawn from warehouse, for consumption after the date of enactment of this Act [Jan. 3, 1975].”
Effective Date of 1965 Amendment
Pub. L. 89–62, § 4, June 30, 1965, 79 Stat. 208, provided in part that:
“The amendments made by section 2 [amending this section] shall apply with respect to articles arriving in the United States on or after October 1, 1965.”
Effective Date of 1961 Amendment
Pub. L. 87–261, § 2(d), Sept. 21, 1961, 75 Stat. 541, provided that:
“The amendments made by subsections (a), (b), and (c) [amending this section and former
section 1201 of this title] shall apply with respect to persons arriving in the United States on or after the 30th day after the date of the enactment of this Act [
Sept. 21, 1961].”
Effective Date of 1953 Amendment; Savings Provision
Amendment by act Aug. 8, 1953, effective on and after thirtieth day following Aug. 8, 1953, and savings provision, see notes set out under section 1304 of this title.
Effective Date
Section effective on thirtieth day following June 25, 1938, except as otherwise specifically provided, see section 37 of act June 25, 1938, set out as an Effective Date of 1938 Amendment note under section 1401 of this title.
