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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. § 2077"
description: "Advances for enforcement of customs provisions"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 19
title_name: "CUSTOMS DUTIES"
chapter_number: "10"
chapter_name: "CUSTOMS SERVICE"
section: "2077"
citation: "19 U.S.C. § 2077"
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/s2077"
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retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---
# 19 U.S.C. § 2077 - Advances for enforcement of customs provisions
## Text
The Commissioner of Customs,11 See Change of Name note below. with the approval of the Secretary of the Treasury, is authorized to direct the advance of funds by the Fiscal Service, Treasury Department, in connection with the enforcement of the customs laws.
(Mar. 28, 1928, ch. 266, § 2, as added Aug. 7, 1939, ch. 566, § 1, 53 Stat. 1263; amended 1940 Reorg. Plan No. III, § 1(a)(1), eff. June 30, 1940, 5 F.R. 2107, 54 Stat. 1231; Pub. L. 114125, title VIII, § 802(d)(2), Feb. 24, 2016, 130 Stat. 210.)
## Notes
Editorial Notes
Codification Section was formerly classified to section 529c of Title 31 prior to the general revision and enactment of Title 31, Money and Finance, by Pub. L. 97258, § 1, Sept. 13, 1982, 96 Stat. 877.
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.
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.
Executive Documents
Transfer of Functions For transfer of functions of other officers, employees, and agencies of Department of the Treasury, with certain exceptions, to Secretary of the Treasury, with power to delegate, see Reorg. Plan No. 26 of 1950, §§ 1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, 1281, set out in the Appendix to Title 5, Government Organization and Employees. “Fiscal Service” substituted in text for “Division of Disbursement” on authority of section 1(a)(1) of Reorg. Plan No. III of 1940, eff. June 30, 1940, 5 F.R. 2107, 54 Stat. 1231, set out in the Appendix to Title 5, Government Organization and Employees, which consolidated such division into Fiscal Service of Department of the Treasury. See section 306 of Title 31, Money and Finance.