19 U.S.C. § 1414 — Remote location filing

(a) Core entry information. (1) A Program participant may electronically file a merchandise entry with the Customs Service from a place other than the customs district named for examination—the “remote location”—if (A) the Service is satisfied that the participant has the capabilities in paragraph (2)(A), and (B) the participant chooses that location. (2)(A) The participant must be able, for each entry, to electronically enter the merchandise; enter the required summary; transmit invoice information when required; pay duties, fees, and taxes electronically; and provide other electronic capabilities that the Secretary requires by regulation within existing or planned Program components. (B) The Customs Service may not waive or exempt a participant from these remote-filing requirements. (3) The Secretary may bar or remove a participant that fails remote-filing compliance requirements or operating standards, or fails to follow applicable laws and regulations. (4) A participant eligible for remote filing that chooses not to use it for an entry must file that entry's paper documents at the designated location in subsection (d). (b) Additional entry information. (1) An eligible participant may also electronically file from the remote location information the Service requires before and when it accepts entry-summary information if the Service is satisfied that the participant meets paragraph (2). (2) The Secretary must publish and periodically update the required capabilities. (3)(A) The participant must electronically file all additional information the Service can accept electronically. (B) If it cannot accept the information electronically, paper documents go to the appropriate location. (C) Before January 1, 1999, that means a designated location. After December 31, 1998, it means a designated location if paper is required for release, or a Service-designated remote location or designated location if it is not required for release. (D) If the eligible participant chooses not to file electronically, it must file paper at a designated location. (c) Post-entry summary information. A participant eligible under (a) and (b) may file information required after entry summary at any remote location the Customs Service designates. (d) Definitions. “Designated location” means a customs office in the district designated for examination. “Program participant” means, for a merchandise entry, a party entitled to make the entry under section 1484(a)(2)(B).