U.S. Department of the Treasury

DATE: October 30, 2024

SUBJECT: Delegation of Customs revenue functions to Homeland Security

1. PURPOSE.  The Homeland Security Act of 2002 transferred all functions (including legal authorities and operational programs) of the U.S. Customs Service from the Department of the Treasury to the Department of Homeland Security. 6 U.S.C. 203.  Section 412 of the Act, however, provides that authority related to “Customs revenue functions,” as defined in the Act, are not transferred.  The Act empowered the Secretary of the Treasury to delegate such authority to the Secretary of Homeland Security. 6 U.S.C. 212(a)(1). Treasury Order 100-16 of May 15, 2003 carried out that delegation.  The present Order supersedes Treasury Order 100-16 and expands the delegation to the Secretary of Homeland Security.
2. DELEGATION.  By virtue of the authority vested in me as the Secretary of the Treasury, including the authority vested by 31 U.S.C. 321(b) and 6 U.S.C. 212, it is hereby ordered:
   1. Consistent with the transfer of the functions, personnel, assets, and liabilities of the United States Customs Service to the Department of Homeland Security as set forth in 6 U.S.C. 203(1), there is hereby delegated to the Secretary of Homeland Security the authority related to the Customs revenue functions vested in the Secretary of the Treasury as set forth in 6 U.S.C. 212 and 215, subject to paragraph 2.e. of this Delegation.
   2. This Order does not delegate to the Secretary of Homeland Security any of the following functions related to oversight of Customs policy:
      1. 1) all authorities, powers, duties, and responsibilities relating to the Secretary of the Treasury’s functions as a member of, and with respect to, the Foreign Trade Zones Board, as provided by the Foreign Trade Zones Act of 1934, as amended, 19 U.S.C. 81a – 81u;
      2. 2) all authorities, powers, duties, and responsibilities relating to the functions of the Secretary of the Treasury or the Assistant Secretary for Tax Policy with respect to the Commercial Customs Operations Advisory Committee (COAC) as provided by 19 U.S.C. 4316; and
      3. 3) all authorities, powers, duties, and responsibilities relating to the Secretary of the Treasury’s role in establishment of the International Trade Data System, as provided by 19 U.S.C. 1411(d), and in the Border Interagency Executive Council, as provided by Executive Order 13659 of February 19, 2014, 79 Fed. Reg. 10657 (Feb. 25, 2014).
   3. Any references in this Delegation to the Secretary of the Treasury or the Secretary of Homeland Security are deemed to include their respective delegees, if any.
   4. This Delegation is not intended to create or confer any right, privilege, or benefit on any private person, including any person in litigation with the United States.
   5. The Secretary of the Treasury reserves the right to rescind or modify this Delegation, promulgate regulations, or exercise authority at any time based upon the statutory authority reserved to the Secretary by the Act.
3. IMPLEMENTATION.  This Delegation is effective October 30, 2024. Any draft regulations pertaining to “Customs revenue functions” as defined in the Act and listed in Treasury’s section of the current Office of Management and Budget Unified Agenda of Regulatory and Deregulatory Actions (“Unified Agenda”) as of the effective date of this Order shall be re-assigned to the Secretary of Homeland Security’s section of the Unified Agenda for oversight and approval.
4. AUTHORITIES.
   1. Homeland Security Act of 2002, Pub. L. No. 107-296, 116 Stat. 2135 (Nov. 25, 2002).
   2. 31 U.S.C. 321(b).
5. CANCELLATION.  Treasury Order 100-16, “Delegation from the Secretary of the Treasury to the Secretary of Homeland Security of general authority over Customs revenue functions vested in the Secretary of the Treasury as set forth in the Homeland Security Act of 2002,” dated May 15, 2003, is superseded.