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time later than the time of making entry for consumption
or withdrawal from warehouse for consumption pursuant

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to section 505 of this Act, shall be subject to the rate or

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SEC. 103. (a) Subsection (a) of section 481, Tariff Act 9 of 1930, as amended (19 U.S.C. 1481 (a)), is amended to

10 read as follows:

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“(a) Escept as provided in sections 190, 498, 552, and

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12 553 and in subdivision (j) of section 336 of this Act and in 13 subdivisions (l) and (i) of this section, the consignee of 14 imported merchandise shall file an entry therefor either in 15 person or by an agent authorized by him in writing at such 16 place and at such time as the Secretary of the Treasury may 17 prescribe in regulations having due regard for the protection 18 of the revenue, the timely collection of accurate import statis

19 ties, the facilitation of the commerce of the United States, the

20 oqual treatment of all consignees of imported merchandise,
21 and the requirements of other departments or agencies of the
22 United States relating to the enforcement of statutes within
23 their jurisdiction.”.
24 (1)) Subsection (j) of section 484, Tariff Act of 1930,

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as amended (19 U.S.C. 148+(j)), is amended by striking

2 out the second sentence thereof.

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SEC. 104. Subsection (a) of section 505, Tariff Act of

4 1930, as amended (19 U.S.C. 1505), is amended to read as

5 follows:

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“(a) Unless merchandise is entered for warehouse or

7 transportation, or under bond, the consignee shall deposit 8 with the appropriate customs oflicer at the time of filing an 9 entry or such later time, not to exceed thirty days from the 10 time of making entry, as the Secretary of the Treasury may 11 prescribe by regulation the amount of duties estimated by 12 such customs officer to be payable thereon.”

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SEC. 105. The Tariff Act of 1930, as amended, is

14 amended by inserting after section 507 a new section 508 to

15 read as follows:

16 “SEC. 508. RECORDKEEPING.

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“(a) REQUIREMENTS.-- Any owner, importer, con

18 signee or agent thereof who imports any merchandise into

19 the United States or who knowingly causes to be imported

20 any merchandise into the United States shall make, keep, and 21 render for examination and inspection such records, state

22 ments, declarations and other documents which

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“(1) pertain to the importation of merchandise

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into the United States, or to the information contained

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in the documents required by this Act in connection with

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“(2) are normally kept in the ordinary course of

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* (b) PERIOD OF TIME.—The records required by sub6 section (a) shall be kept for such periods of time, not to 7 exceed five years from the date of entry, as the Secretary of 8 the Treasury shall prescribe. 9 (c) DEFINITIONS.-For the purpose of this section, 10 the term “knowingly causes to be imported' does not include

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a domestic transaction between an importer and a person

12 ordering merchandise from him, except where13

"(1) the terms and conditions of the importation 14 are controlled by the person placing the order; or 15

“(2) technical data, molds, equipment, or other 16

production assistance, or material, components or parts 17 are furnished by the person placing the order with knowl

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edge that they will be used in the manufacture or pro

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SEC. 106. Section 509, Tariff Act of 1930, as amended

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(19 U.S.C. 1509), is amended to read as follows:

22 “SEC. 509. EXAMINATION OF BOOKS AND WITNESSES.

23 " (a) AUTHORITY.-In any investigation or inquiry 24 conducted for the purpose of ascertaining the correctness of 25 any entry, for determining the liability of any person for duty

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1 and taxes due or duties and taxes which may be due the

2 United States, for determining liability for fines and penal3 ties, or for insuring compliance with the laws of the United 4 States administered by the United States Customs Service,

5 the Secretary of the Treasury or his delegate is authorized

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“(1) to examine, upon reasonable notice, any rec

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ords, statements, declarations and other documents which

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may be relevant or material to such investigation or inquiry;

“(2) to summon, upon reasonable notice, the person who imported or caused to be imported merchandise into the customs territory of the United States, or any officer, employee, or agent of such person, or any person having possession, custody, or care of records relating to such importation of merchandise or any other person the Secretary or his delegate may deem proper, to appear

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before the Secretary or his delegate at the time and

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place within the customs territory of the United States

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named in the summons, except that a witness shall not

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be required to appear at any place distant more than one

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hundred miles from the place where he was served with the summons, and to produce such records, statements, declarations and other documents required to be kept under section 508 of this Act, and to give such tęsti

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mony, under oath, as may be relevant or material to such

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2 investigation or inquiry; and 3

“ (3) to take such testimony of the person concerned, under oath, as may be relevant or material to

such investigation or inquiry. 6 " (b) SERVICE OF SUMMONS.— summons issued pur7 suant to this section may be served by any person designated 8 in the summons to serve it. Service upon a natural person 9 may be made by personal delivery of the summons to him. 10 Service may be made upon a domestic or foreign corporation 11 or upou o partnership or other unincorporated association 12 which is subject to suit under a coinmon name, by deliver13 ing the summons to an officer, or managing or general agent, 14 or to any other agent authorized by appointment or by law 15 to receive service of process. The certificate of service signed

16 by the person serving the summons is evidence of the facts it

states on the hearing of an application for the enforcement of

18 the summons. When the summons requires the production

19 of records, such records shall be described in the summons

20 with reasonable certainty.”'

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SEC. 107. Section 510, Tariff Act of 1930, as amended

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(19 U.S.C. 1510), is amended to read as follows:

23 "SEC. 510 JUDICIAL ENFORCEMENT.

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24 (a) ORDER OF COURT.-If any person summoned 25 under section 509 of this Act neglects or refuses to appear, to

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