A bill to provide customs procedural reform.

[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) 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 penalties for refusal to allow the inspection of import records. Amends the Tariff Act of 1930 with respect to withdrawal from a warehouse of merchandise for consumption without payment of duty, and penalties, enforcement, and judicial procedures for fraud, gross negligent, and negligent entry of merchandise. Amends the Tariff Act of 1930 to prohibit the assessment of penalties against goods more than five years after the occurrence constituting the violation. Title II: Customs Simplification - Customs Simplification Act - Amends the Internal Revenue Code and the Tariff Schedules of the United…