19 U.S.C. § 3: Superintendence of collection of import duties

The Secretary of the Treasury shall direct the superintendence of the collection of the duties on imports as he shall judge best. The Comptroller General of the United States shall conduct a comprehensive analysis, including a cost-benefit study, of the centralized cargo examination station (CES) concept from the perspective of both the United States Customs Service and business community users. The analysis shall be submitted on the same day to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate (hereinafter in this subsection referred to as the ‘Committees’) not later than March 30, 1988 , and shall include recommendations as to how best to implement cargo inspection procedures. may not, after the date of the enactment of this Act [ Dec. 22, 1987 ], establish any new centralized cargo examination station at any ocean port, airport, or land border location unless the Customs Service provides to the Committees advance notice, in writing, of not less than 90 days regarding the proposed establishment; and that is not earlier than the date on which the analysis required under paragraph (1) is submitted to the Committees, and on which the Customs Service provides to the Committees notice, in writing, that it intends to resume such operations at the station. The Commissioner of U.S. Customs and Border Protection is authorized to obtain from the operators of centralized cargo examination stations information regarding the fees paid to them for the provision of services at these stations.”