Customs Procedural Reform and Simplification Act of 1978

[AI summary unavailable — showing source text] Title I: Customs Procedural Reform - Customs Procedural Reform Act - Amends the Tariff Act of 1930 with respect to (1) the rate of duty on articles upon which the duty may be paid later than the time of entry, (2) times and places for filing the entry of merchandise, (3) procedures for the release of merchandise from customs custody, (4) recordkeeping requirements regarding imported merchandise, (5) the authority of the Secretary of the Treasury to examine records and witnesses regarding the entry of imports, and (6) court jurisdiction regarding the summons of such records and witnesses. Repeals the authority of the Secretary to prohibit importation for failure to permit inspection of import records. Amends the Tariff Act of 1930 with respect to (1) publication of a protest against the decision of a customs officer, (2) withdrawal from a warehouse of merchandise for consumption without payment of duty, (3) falsity or lack of manifests on a vessel or vehicle of importation and the presence of narcotics on such vessel or vehicle, and (4) penalties, enforcement, and judicial procedures for fraud, gross negligent, and negligent entry of merchandise. Amends the Tariff Act of 1930 with r…