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Fabio 76b8ec33a7 Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
59,740; repo total 105,704 records. Deterministic (byte-identical rerun,
verified on Title 42's 8,356 sections); make check green. make
legal-us-code default now covers every title.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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---
type: "LegalText"
title: "19 U.S.C. § 2082"
description: "Customs Service administration"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 19
title_name: "CUSTOMS DUTIES"
chapter_number: "10"
chapter_name: "CUSTOMS SERVICE"
section: "2082"
citation: "19 U.S.C. § 2082"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc19@119-100.zip"
source_identifier: "/us/usc/t19/s2082"
source_file: "data/legal/raw/us/code/title-19/usc19.xml"
source_hash: "66dffba62ca7b002a953a9068bb7c10e34896aa2250cd75a0ec97097ada09b94"
raw_snapshot_hash: "c90da65eeb9b6895d254e48af923eedc3b1275c7e88d986eb56f934bfcdfdf5c"
text_hash: "80d459072b626d5dc3814c2fc108efd6ca2bb62ecb58eec3951ef9a578ff5835"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---
# 19 U.S.C. § 2082 - Customs Service administration
## Text
(a) In general The Commissioner of Customs 11 See Change of Name note below. 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 1 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).
(Pub. L. 101382, title I, § 113, Aug. 20, 1990, 104 Stat. 639; Pub. L. 101508, title X, § 10001(d), Nov. 5, 1990, 104 Stat. 1388386; Pub. L. 114125, title VIII, § 802(d)(2), Feb. 24, 2016, 130 Stat. 210.)
## Notes
Editorial Notes
Amendments1990—Subsec. (a). Pub. L. 101508, § 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. 101508, § 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”.
Statutory Notes and Related Subsidiaries
Change of Name Reference to Commissioner of Customs deemed to be reference to Commissioner of U.S. Customs and Border Protection pursuant to section 802(d)(2) of Pub. L. 114125, set out as a note under section 211 of Title 6, Domestic Security.
Effective Date of 1990 AmendmentAmendment by Pub. L. 101508 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. 101508, set out as a note under section 58c of this title.
Effective DateSection effective Oct. 1, 1990, see section 115(a) of Pub. L. 101382, 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. For establishment of U.S. Customs and Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107296 as of Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114125, and section 802(b) of Pub. L. 114125, set out as a note under section 211 of Title 6.
Establishment and Implementation of Cost Accounting System; ReportsPub. L. 107210, div. A, title III, § 334, Aug. 6, 2002, 116 Stat. 977, required the Commissioner of Customs, not later than Sept. 30, 2003, to establish and implement a cost accounting system with specified requirements for expenses incurred in both commercial and noncommercial operations of the Customs Service and report to Congress on a quarterly basis between Aug. 6, 2002, and the date on which the cost accounting system was fully implemented.