Page:United States Statutes at Large Volume 92 Part 1.djvu/943

 PUBLIC LAW 95-410—OCT. 3, 1978 statistical data discovered after the release of merchandise shall be transmitted immediately to the Director of the Bureau of the Census, who shall make corrections in the statistics maintained by the Bureau. The Secretary shall also provide, to the maximum extent practicable, for the protection of the revenue, the facilitation of the commerce of the United States, and the equal treatment of all consignees of imported merchandise."; (2) by striking out "subdivision" in subsection (c)(3) and inserting in lieu thereof "subsection"; and (3) by striking out the second sentence in subsection (j). (b) The amendments made by this section shall take effect 60 days after the date of enactment of this Act. SEC. 103. Section 505(a) of the Tariff Act of 1930 (19 U.S.C. 1505 (a)) is amended to read as follows: "(a) DEPOSIT OF ESTIMATED DUTIES.—Unless merchandise is entered for warehouse or transportation, or under bond, the consignee shall deposit with the appropriate customs officer at the time of making entry, or at such later time as the Secretary may prescribe by regulation (but not to exceed thirty days after the date of entry), the amount of duties estimated by such customs officer to be payable thereon.". SEC. 104. The Tariff Act of 1930 is amended by inserting after section 507 the following new section: "SEC. 508. RECORDKEEPING.

92 STAT. 889

Effective date, 1^ USC 1484 °°t«Regulations,

19 USC 1508.

"(a) REQUIREMENTS.—Any owner, importer, consignee, or agent thereof who imports, or who knowingly causes to be imported, any merchandise into the customs territory of the United States shall make, keep, and render for examination and inspection such records (including statements, declarations, and other documents) which— "(1) pertain to any such importation, or to the information contained in the documents required by this Act in connection , with the entry of merchandise; and "(2) are normally kept in the ordinary course of business. "(b) PERIOD OF TIME.—The records required by subsection (a) of this section shall be kept for such periods of time, not to exceed 5 years from the date of entry, as the Secretary shall prescribe. "(c) LIMITATION.—For the purposes of this section and section 509, Infra. a person ordering merchandise from an importer in a domestic transaction does not knowingly cause merchandise to be imported unless— "(1) the terms and conditions of the importation are controlled by the person placing the order; or "(2) technical data, molds, equipment, other production assistance, material, components, or parts are furnished by the person placing the order with knowledge that they will be used in the manufacture or production of the imported merchandise.". SEC. 105. Section 509 of the Tariff Act of 1930 (19 U.S.C. 1509) is amended to read as follows: "SEC. 509. EXAMINATION OF BOOKS AND WITNESSES.

"(a) AUTHORITY.—In any investigation or inquiry conducted for the purpose of ascertaining the correctness of any entry, for determining the liability of any person for duty and taxes due or duties and taxes which may be due the United States, for determining liability for fines and penalties, or for insuring compliance with the laws of the United States administered by the United States Customs Service, the Secretary (but no delegate of the Secretary below the rank of district director or special agent in charge) may—

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