§ 2082. — Customs Service administration.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 19USC2082]
TITLE 19--CUSTOMS DUTIES
CHAPTER 10--CUSTOMS SERVICE
Sec. 2082. Customs Service administration
(a) In general
The Commissioner of Customs shall--
(1) develop and implement accounting systems that accurately
determine and report the allocations made of Customs Service
personnel and other resources among the various operational
functions of the Service, such as passenger processing, merchandise
processing and drug enforcement; and
(2) develop and implement periodic labor distribution surveys of
major workforce activities (such as inspectors, import specialists,
fines, penalties, and forfeiture officers, special agents, data
transcribers, and Customs aides) to determine the costs of different
types of passenger and merchandise processing transactions, such as
informal and formal entries, and automated and manual entries.
(b) Survey reports
The Commissioner of Customs shall no later than January 31, 1991,
submit to the Committee on Ways and Means of the House of
Representatives and the Committee on Finance of the Senate a report on
the results of the first survey implemented under subsection (a)(2) of
this section.
(Pub. L. 101-382, title I, Sec. 113, Aug. 20, 1990, 104 Stat. 639; Pub.
L. 101-508, title X, Sec. 10001(d), Nov. 5, 1990, 104 Stat. 1388-386.)
Amendments
1990--Subsec. (a). Pub. L. 101-508, Sec. 10001(d)(1)-(3), inserted
``and'' after semicolon at end of par. (1), substituted a period for
semicolon at end of par. (2), and struck out pars. (3) to (5) which read
as follows:
``(3) as soon as practicable after the enactment of appropriations
for the Customs Service for each fiscal year, but not later than the
15th day after the beginning of such year, estimate, based on the
amounts appropriated, the amount of the fee that would, if imposed on
the processing of merchandise, offset the salaries and expenses subject
to reimbursement from the fee that will likely be incurred by the
Service in conducting commercial operations during that year;
``(4) develop annually a detailed derivation of the commercial
services cost base and the methodology used for computing the
merchandise processing fee under paragraph (3); and
``(5) report within 45 days of the beginning of any fiscal year to
the Committee on Ways and Means of the House of Representatives and the
Committee on Finance of the Senate the results of each fee estimate made
under paragraph (3) and each cost base and user fee methodology
derivation made under paragraph (4).''
Subsec. (b). Pub. L. 101-508, Sec. 10001(d)(4), substituted
``Committee on Ways and Means of the House of Representatives and the
Committee on Finance of the Senate'' for ``Committees referred to in
subsection (a)(5) of this section''.
Effective Date of 1990 Amendment
Amendment by Pub. L. 101-508 effective on the date of enactment of
the Act providing full-year appropriations for the Customs Service for
fiscal year 1992, and applicable to fiscal years beginning on and after
Oct. 1, 1991, see section 10001(g)(1) of Pub. L. 101-508, set out as a
note under section 58c of this title.
Effective Date
Section effective Oct. 1, 1990, see section 115(a) of Pub. L. 101-
382, set out as an Effective Date of 1990 Amendment note under section
58c of this title.
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 November 25, 2002, as modified, set out as a note
under section 542 of Title 6.
Establishment and Implementation of Cost Accounting System; Reports
Pub. L. 107-210, div. A, title III, Sec. 334, Aug. 6, 2002, 116
Stat. 977, provided that:
``(a) Establishment and Implementation.--
``(1) In general.--Not later than September 30, 2003, the
Commissioner of Customs shall, in accordance with the audit of the
Customs Service's fiscal years 2000 and 1999 financial statements
(as contained in the report of the Office of the Inspector General
of the Department of the Treasury issued on February 23, 2001),
establish and implement a cost accounting system for expenses
incurred in both commercial and noncommercial operations of the
Customs Service.
``(2) Additional requirement.--The cost accounting system
described in paragraph (1) shall provide for an identification of
expenses based on the type of operation, the port at which the
operation took place, the amount of time spent on the operation by
personnel of the Customs Service, and an identification of expenses
based on any other appropriate classification necessary to provide
for an accurate and complete accounting of the expenses.
``(b) Reports.--Beginning on the date of the enactment of this Act
[Aug. 6, 2002] and ending on the date on which the cost accounting
system described in subsection (a) is fully implemented, the
Commissioner of Customs shall prepare and submit to Congress on a
quarterly basis a report on the progress of implementing the cost
accounting system pursuant to subsection (a).''
