                        TITLE 19--CUSTOMS DUTIES
 
                       CHAPTER 10--CUSTOMS SERVICE
 
Sec. 2082. Customs Service administration


(a) In general

    The Commissioner of Customs 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 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) of 
this section.

(Pub. L. 101-382, title I, Sec. 113, Aug. 20, 1990, 104 Stat. 639; Pub. 
L. 101-508, title X, Sec. 10001(d), Nov. 5, 1990, 104 Stat. 1388-386.)


                               Amendments

    1990--Subsec. (a). Pub. L. 101-508, Sec. 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. 101-508, Sec. 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''.


                    Effective Date of 1990 Amendment

    Amendment by Pub. L. 101-508 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. 101-508, set out as a 
note under section 58c of this title.


                             Effective Date

    Section effective Oct. 1, 1990, see section 115(a) of Pub. L. 101-
382, set out as an Effective Date of 1990 Amendment note under section 
58c of this title.
