19 USC § 2078 - Certification of reason for advance

---
identifier: "/us/usc/t19/s2078"
source: "usc"
legal_status: "official_prima_facie"
title: "19 USC § 2078 - Certification of reason for advance"
title_number: 19
title_name: "CUSTOMS DUTIES"
section_number: "2078"
section_name: "Certification of reason for advance"
chapter_number: 10
chapter_name: "CUSTOMS SERVICE"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Mar. 28, 1928, ch. 266, § 3, as added Aug. 7, 1939, ch. 566, § 1, 53 Stat. 1263; amended Pub. L. 91–513, title III, § 1102(n)(2), Oct. 27, 1970, 84 Stat. 1293; Pub. L. 114–125, title VIII, § 802(d)(2), Feb. 24, 2016, 130 Stat. 210.)"
---


# 1 Certification of reason for advance

See Change of Name note below.

[^1]

A certificate by the Commissioner of Customs  stating the amount of an expenditure made from funds advanced and certifying that the confidential nature of the transaction involved renders it inadvisable to specify the details thereof or impracticable to furnish the payee’s receipt shall be a sufficient voucher for the sum expressed to have been expended.

---

**Source Credit**: (Mar. 28, 1928, ch. 266, § 3, as added Aug. 7, 1939, ch. 566, § 1, 53 Stat. 1263; amended Pub. L. 91–513, title III, § 1102(n)(2), Oct. 27, 1970, 84 Stat. 1293; Pub. L. 114–125, title VIII, § 802(d)(2), Feb. 24, 2016, 130 Stat. 210.)

## Editorial Notes

### Codification

Section was formerly classified to  prior to the general revision and enactment of Title 31, Money and Finance, by , , .

### Amendments

1970— struck out reference to Commissioner of Narcotics.

## Statutory Notes and Related Subsidiaries

### Change of Name

Reference to Commissioner of Customs deemed to be reference to Commissioner of U.S. Customs and Border Protection pursuant to , set out as a note under , Domestic Security.

### Effective Date of 1970 Amendment

Amendment by  effective on first day of seventh calendar month that begins after the day immediately preceding the date of enactment of , which was approved on , see , set out as an Effective Date note under , Food and Drugs.

### Savings Provision

Prosecutions for any violation of law occurring, and civil seizures or forfeitures and injunctive proceedings commenced, prior to the effective date of amendment of this section by  not to be affected or abated by reason thereof, see , set out as a note under , Food and Drugs.

### 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 , as modified, set out as a note under . For establishment of U.S. Customs and Border Protection in the Department of Homeland Security, treated as if included in  as of , see , as amended generally by , and , set out as a note under .

## Executive Documents

### Transfer of Functions

For transfer of functions of other officers, employees, and agencies of Department of the Treasury, with certain exceptions, to Secretary of the Treasury, with power to delegate, see Reorg. Plan No. 26 of 1950, §§ 1, 2, eff. , 15 F.R. 4935, , 1281, set out in the Appendix to Title 5, Government Organization and Employees.