---
kind: "section"
citation: "19 U.S.C. § 4319"
title: "19"
title_heading: "Customs Duties"
number: "4319"
heading: "Report on oversight of revenue protection and enforcement measures"
release: "119-102"
url: "https://uscodex.org/usc/19/4319"
units:
  - "Chapter 28 — Trade Facilitation and Trade Enforcement"
  - "Subchapter I — Trade Facilitation and Trade Enforcement"
---

# §4319. Report on oversight of revenue protection and enforcement measures

- (a) **In general—** Not later than June 30, 2016, and not later than March 31 of each second year thereafter, the Inspector General of the Department of the Treasury shall submit to the [Committee](/usc/19/2601.md?p=3) on Finance of the Senate and the [Committee](/usc/19/2601.md?p=3) on Ways and Means of the House of Representatives a report assessing, with respect to the period covered by the report, as specified in [subsection (b)](#b), the following:
  - (1) The effectiveness of the measures taken by U.S. Customs and Border Protection with respect to protection of revenue, including—
    - (A) the collection of [countervailing duties](/usc/19/4401.md?p=d-2) assessed under subtitle A of title VII of the Tariff Act of 1930 ([19 U.S.C. 1671](/usc/19/1671.md) et seq.) and [antidumping duties](/usc/19/4401.md?p=d-1) assessed under subtitle B of title VII of the Tariff Act of 1930 ([19 U.S.C. 1673](/usc/19/1673.md) et seq.);
    - (B) the assessment, collection, and mitigation of commercial fines and penalties;
    - (C) the use of bonds, including continuous and single transaction bonds, to secure that revenue; and
    - (D) the adequacy of the policies of U.S. Customs and Border Protection with respect to the monitoring and tracking of merchandise transported in bond and collecting duties, as appropriate.
  - (2) The effectiveness of actions taken by U.S. Customs and Border Protection to measure accountability and performance with respect to protection of revenue.
  - (3) The number and outcome of investigations instituted by U.S. Customs and Border Protection with respect to the underpayment of duties.
  - (4) The effectiveness of training with respect to the collection of duties provided for personnel of U.S. Customs and Border Protection.
- (b) **Period covered by report—** Each report required by [subsection (a)](#a) shall cover the period of 2 fiscal years ending on September 30 of the calendar year preceding the submission of the report.

## Source credit

(Pub. L. 114–125, title I, § 112, Feb. 24, 2016, 130 Stat. 140.)

## Notes

### Editorial Notes

### References in Text

The Tariff Act of 1930, referred to in subsec. (a)(1)(A), is act June 17, 1930, ch. 497, 46 Stat. 590. Subtitles A and B of title VII of the Act are classified generally to parts I (§ 1671 et seq.) and II (§ 1673 et seq.), respectively, of subtitle IV of chapter 4 of this title. For complete classification of this Act to the Code, see section 1654 of this title and Tables.