---
kind: "section"
citation: "19 U.S.C. § 1414"
title: "19"
title_heading: "Customs Duties"
number: "1414"
heading: "Remote location filing"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/19/1414"
units:
  - "Chapter 4 — Tariff Act of 1930"
  - "Subtitle III — Administrative Provisions"
  - "Part I — Definitions and National Customs Automation Program"
  - "Subpart b — national customs automation program"
---

# §1414. Remote location filing

- (a) **Core entry information—**
  - (1) **In general—** A Program participant may file electronically an [entry](/usc/19/1677.md?p=23) of merchandise with the Customs [Service](/usc/19/2576b.md?p=4) from a location other than the district designated in the [entry](/usc/19/1677.md?p=23) for examination (hereafter in this section referred to as a “remote location”) if—
    - (A) the Customs [Service](/usc/19/2576b.md?p=4) is satisfied that the participant has the capabilities referred to in [paragraph (2)(A)](#a-2-A) regarding such method of filing; and
    - (B) the participant elects to file from the remote location.
  - (2) **Requirements—**
    - (A) **In general—** In order to qualify for filing from a remote location, a Program participant must have the capability to provide, on an [entry](/usc/19/1677.md?p=23)-by-[entry](/usc/19/1677.md?p=23) basis, for the following:
      - (i) The electronic [entry](/usc/19/1677.md?p=23) of merchandise.
      - (ii) The electronic [entry](/usc/19/1677.md?p=23) summary of required information.
      - (iii) The electronic transmission of invoice information (when required by the Customs [Service](/usc/19/2576b.md?p=4)).
      - (iv) The electronic payment of duties, fees, and taxes.
      - (v) Such other electronic capabilities within the existing or planned components of the Program as the [Secretary](/usc/19/1681.md?p=1) shall by regulation require.
    - (B) **Restriction on exemption from requirements—** The Customs [Service](/usc/19/2576b.md?p=4) may not permit any exemption or waiver from the requirements established by this section for participation in remote [entry](/usc/19/1677.md?p=23) filing.
  - (3) **Conditions on filing under this section—** The [Secretary](/usc/19/1681.md?p=1) may prohibit a Program participant from participating in remote location filing, and may remove a Program participant from participation in remote location filing, if the participant—
    - (i) fails to meet all the compliance requirements and operational [standards](/usc/19/2576b.md?p=5) of remote location filing; or
    - (ii) fails to adhere to all applicable laws and regulations.
  - (4) **Alternative filing—** Any Program participant that is eligible to file [entry](/usc/19/1677.md?p=23) information electronically from a remote location but chooses not to do so in the case of any [entry](/usc/19/1677.md?p=23) must file any paper documentation for the [entry](/usc/19/1677.md?p=23) at the designated location referred to in [subsection (d)](#d).
- (b) **Additional entry information—**
  - (1) **In general—** A Program participant that is eligible under [subsection (a)](#a) to file [entry](/usc/19/1677.md?p=23) information from a remote location may, if the Customs [Service](/usc/19/2576b.md?p=4) is satisfied that the participant meets the requirements under [paragraph (2)](#b-2), also electronically file from the remote location additional information that is required by the Customs [Service](/usc/19/2576b.md?p=4) to be presented before the acceptance of [entry](/usc/19/1677.md?p=23) summary information and at the time of acceptance of [entry](/usc/19/1677.md?p=23) summary information.
  - (2) **Requirements—** The [Secretary](/usc/19/1681.md?p=1) shall publish, and periodically update, a list of those capabilities within the existing and planned components of the Program that a Program participant must have for purposes of this subsection.
  - (3) **Filing of additional information—**
    - (A) **If information electronically acceptable—** A Program participant that is eligible under [paragraph (1)](#b-1) to file additional information from a remote location shall electronically file all such information that the Customs [Service](/usc/19/2576b.md?p=4) can accept electronically.
    - (B) **Alternative filing—** If the Customs [Service](/usc/19/2576b.md?p=4) cannot accept additional information electronically, the Program participant shall file the paper documentation with respect to the information at the appropriate filing location.
    - (C) **Appropriate location—** For purposes of [subparagraph (B)](#b-3-B), the “appropriate location” is—
      - (i) before January 1, 1999, a designated location; and
      - (ii) after December 31, 1998—
        - (I) if the paper documentation is required for release, a designated location; or
        - (II) if the paper documentation is not required for release, a remote location designated by the Customs [Service](/usc/19/2576b.md?p=4) or a designated location.
    - (D) **Other—** A Program participant that is eligible under [paragraph (1)](#b-1) to file additional information electronically from a remote location but chooses not to do so must file the paper documentation with respect to the information at a designated location.
- (c) **Post-entry summary information—** A Program participant that is eligible to file electronically [entry](/usc/19/1677.md?p=23) information under [subsection (a)](#a) and additional information under [subsection (b)](#b) from a remote location may file at any remote location designated by the Customs [Service](/usc/19/2576b.md?p=4) any information required by the Customs [Service](/usc/19/2576b.md?p=4) after [entry](/usc/19/1677.md?p=23) summary.
- (d) **Definitions—** As used in this section:
  - (1) The term “designated location” means a customs office located in the customs district designated by the [entry](/usc/19/1677.md?p=23) filer for purposes of customs examination of the merchandise.
  - (2) The term “Program participant” means, with respect to an [entry](/usc/19/1677.md?p=23) of merchandise, any party entitled to make the [entry](/usc/19/1677.md?p=23) under [section 1484(a)(2)(B) of this title](/usc/19/1484.md?p=a-2-B).

## Source credit

(June 17, 1930, ch. 497, title IV, § 414, as added Pub. L. 103–182, title VI, § 631(2), Dec. 8, 1993, 107 Stat. 2191.)

## Notes

### Statutory Notes and Related Subsidiaries

### 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. 107–296 as of Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L. 114–125, set out as a note under section 211 of Title 6.