Code of Federal Regulations Title 19 - Customs Duties
Code of Federal Regulations (CFR) β Title 19: Customs Duties
Overview:
Title 19 of the CFR governs all rules, procedures, and regulations related to U.S. customs duties, importation, and exportation of goods. It is critical for understanding how goods enter and leave the United States, and it provides guidelines for importers, exporters, brokers, and customs officials.
π Structure of Title 19 β Customs Duties
Title 19 is divided into two major chapters:
Chapter I β U.S. Customs and Border Protection, Department of Homeland Security; Department of the Treasury
(Parts 0 β 199)
This chapter covers the majority of customs laws and enforcement mechanisms.
π Notable Parts:
Part 1 β General Provisions: Definitions, geographic jurisdictions, customs ports.
Part 4 β Vessels in Foreign and Domestic Trade: Entry, clearance, documentation.
Part 10 β Articles Conditionally Free, Subject to a Reduced Rate, etc.: Special trade programs (e.g., GSP, NAFTA/USMCA benefits).
Part 24 β Customs Financial and Accounting Procedure: Fees, reimbursements, and collections.
Part 102 β Rules of Origin: Criteria for determining country of origin.
Part 111 β Customs Brokers: Licensing, duties, and conduct of customs brokers.
Part 141 β Entry of Merchandise: Import documentation, procedures, and requirements.
Part 152 β Classification and Appraisement of Merchandise: How customs values goods.
Part 171 β Fines, Penalties, and Forfeitures: Procedures for petitions and penalties.
Chapter II β United States International Trade Commission
(Parts 200 β 213)
This chapter outlines procedures for trade investigations, remedies, and international trade practices.
π Notable Parts:
Part 201 β Rules of General Application: Procedures for investigations and hearings.
Part 207 β Investigations of Whether Injuries to U.S. Industries Exist: Covers anti-dumping and countervailing duty investigations.
βοΈ Key Functions of Title 19:
Regulates entry and clearance of goods.
Defines procedures for assessing and collecting customs duties.
Sets rules for classification, valuation, and origin of goods.
Governs penalties, seizures, and enforcement actions.
Supports U.S. trade policy through trade remedy procedures (e.g., anti-dumping, safeguards).
ποΈ Legal Authority:
Title 19 CFR implements provisions of laws such as:
Tariff Act of 1930
Trade Act of 1974
Customs Modernization Act (Mod Act)
USMCA Implementation Act
Smoot-Hawley Tariff Act, among others.
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