Pub. L. 95-410, tit. I, sec. 105

Sec. 105. Section 509 of the Tariff Act of 1930 (19 U.S.C. 1509) is amended to read as follows: “SEC. 509. EXAMINATION OF BOOKS AND WITNESSES. “(a) Authority.— In any investigation or inquiry conducted for the purpose of ascertaining the correctness of any entry, for determining the liability of any person for duty and taxes due or duties and taxes which may be due the United States, for determining liability for fines and penalties, or for insuring compliance with the laws of the United States administered by the United States Customs Service, the Secretary (but no delegate of the Secretary below the rank of district director or special agent in charge) may— 92 STAT. 890 “(1) examine, or cause to be examined, upon reasonable notice, any record, statement, declaration or other document, described in the notice with reasonable specificity, which may be relevant to such investigation or inquiry; “(2) summon, upon reasonable notice— “(A) the person who imported, or knowingly caused to be imported, merchandise into the customs territory of the United States, “(B) any officer, employee, or agent of such person, “(C) any person having possession, custody, or care of records relating to such importation, or “(D) any other person he may deem proper, to appear before the appropriate customs officer at the time and place within the customs territory of the United States specified in the summons (except that no witness may be required to appear at any place more than one hundred miles distant from the place where he was served with the summons), to produce records, required to be kept under section 508 of this Act, and to give such testimony, under oath, as may be relevant to such investigtion or inquiry; and “(3) take, or cause to be taken, such testimony of the person concerned, under oath, as may be relevant to such investigation or inquiry. “(b) Service of Summons.— A summons issued pursuant to this section may be served by any person designated in the summons to serve it. Service upon a natural person may be made by personal delivery of the summons to him. Service may be made upon a domestic or foreign corporation or upon a partnership or other unincorporated association which is subject to suit under a common name, by delivering the summons to an officer, or managing or general agent, or to any other agent authorized by appointment or by law to receive service of process. The certificate of service signed by the person serving the summons is prima facie evidence of the facts it states on the hearing of an application for the enforcement of the summons. When the summons requires the production of records, such records shall be described in the summons with reasonable specificity. “(c) Special Procedures for Third-Party Summonses.— (1) For purposes of this subsection— “(A) The term ‘records’ includes statements, declarations, or documents required to be kept under section 508 of this Act. “(B) The term ‘summons’ means any summons issued under subsection (a) of this section which requires the production of records or the giving of testimony relating to records. Such term does not mean any summons issued to aid in the collection of the liability of any person against whom an assessment has been made or judgment rendered. “(C) The term ‘third-party recordkeeper’ means— “(i) any customhouse broker; “(ii) any attorney; and “(iii) any accountant. “(2) If— “(A) any summons is served on any person who is a third-party recordkeeper; and “(B) the summons requires the production of, or the giving of testimony relating to, any portion of records made or kept of the import transactions of any person (other than the person sum-92 STAT. 891moned) who is identified in the description of the records contained in such summons; then notice of such summons shall be given to any persons so identified within a reasonable time before the day fixed in the summons as the day upon which such records are to be examined or testimony given. Such notice shall be accompanied by a copy of the summons which has been served and shall contain directions for staying compliance with the summons under paragraph (5)(B) of this subsection. “(3) Any notice required under paragraph (2) of this subsection shall be sufficient if such notice is served in the manner provided in subsection (b) of this section upon the person entitled to notice, or is mailed by certified or registered mail to the last known address of such person. “(4) Paragraph (2) of this subsection shall not apply to any summons— “(A) served on the person with respect to whose liability for duties or taxes the summons is issued, or any officer or employee of such person; or “(B) to determine whether or not records of the import transactions of an identified person have been made or kept. “(5) Notwithstanding any other law or rule of law, any person who is entitled to notice of a summons under paragraph (2) of this subsection shall have the right— “(A) to intervene in any proceeding with respect to the enforcement of such summons under section 510 of this Act; and “(B) to stay compliance with the summons if, not later than the day before the day fixed in the summons as the day upon which the records are to be examined or testimony given— “(i) notice in writing is given to the person summoned not to comply with the summons; and “(ii) a copy of such notice not to comply with the summons is mailed by registered or certified mail to such person and to such office as the Secretary may direct in the notice referred to in paragraph (2) of this subsection. “(6) No examination of any records required to be produced under a summons as to which notice is required under paragraph (2) of this subsection may be made— “(A) before the expiration of the period allowed for the notice not to comply under paragraph (5)(B) of this subsection, or “(B) if the requirements of such paragraph (5)(B) have been met, except in accordance with an order issued by a court of competent jurisdiction authorizing examination of such records or with the consent of the person staying compliance. “(7) The provisions of paragraphs (2) and (5) of this subsection shall not apply with respect to any summons if, upon petition by the Secretary, the court determines, on the basis of the facts and circumstances alleged, that there is reasonable cause to believe the giving of notice may lead to attempts to conceal, destroy, or alter records relevant to the examination, to prevent the communication of information from other persons through intimidation, bribery, or collusion, or to flee to avoid prosecution, testifying, or production of records.”.