Customs Procedural Reform and Simplification Act of 1978

Customs Procedural Reform and Simplification Act - =Title I: Customs Procedural Reform= - 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. Permits the Secretary to prohibit importation of merchandise by any person held in contempt for refusing to permit inspection of import records. Amends the Tariff Act of 1930 with respect to: (1) withdrawal from a warehouse of merchandise for consumption without payment of duty; (2) falsity or lack of manifests on a vessel or vehicle of importation and the presence of narcotics on such vessel or vehicle; and (3) fraudulent, grossly negligent, and negligent entry of merchandise. Sets forth the penalties and the procedures to be followed if the appropriate customs officer has reasonable cause to believe that there has been a violation of such provisions.

Specifies that prior intentional acts or omissions in filing with the Customs Service committed before the date of enactment of this Act will be judged and penalized in accordance with the law prior to enactment.

Amends the Tariff Act of 1930 with respect to: (1) the value limitations on seizure and condemnation of prohibited merchandise; and (2) publication requirements on Customs Service decisions.

Requires each person licensed as a customhouse broker to file a report with the Secretary by February 1, 1979, and every three years thereafter.

=Title II: Customs Simplification= - Permits the Secretary of the Treasury to require such marks, brands, stamps, or devices believed to be necessary in the control of transportation, possession, sale, or transfer of imported bulk distilled spirits, wines, or malt liquors.

Converts the volumes and weights of merchandise exempt from duty to the metric system. Equalizes the personal liquor and cigarette duty-free exemption for returning United States residents and nonresidents. States that citizens of the United States who are residents of American Samoa, Guam, or the Virgin Islands shall be treated as residents of the United States for the purpose of applying personal exemption items of the Tariff Schedules. Increases the personal exemption from customs duty for returning United States residents from $100 to $300, and for residents returning from American Samoa, Guam, or the Virgin Islands of the United States from $200 to $600.

Allows United States residents to apply the personal exemption to articles purchased in the possessions whether or not accompanying such residents through customs. Applies the flat rate provision to such articles.

Amends the Tariff Act of 1930 with respect to: (1) unclaimed merchandise; (2) the disposition of forfeited spirits, wines, and malt liquors; (3) the authority of the Secretary to refund duty paid due to error; (4) the exemption from prohibition of imports of trademarked articles and the treatment of copied or simulated trademarks; (5) the exemption of owners of pleasure boats from importation; and (6) limitations on liquidation.

Amends the Merchant Marine Act of 1920 to authorize a monetary payment in lieu of forfeiture of merchandise transported in violation of vessel documentation requirements.

Repeals specified importation fees regarding customs documents, vessels and manifests, fees on frontiers, and requirements that tables of such fees be posted.

Declares that no individual is entitled to duty-free admission or expedited customs examination and clearance of baggage and effects.

Exempts from such prohibition persons seriously ill or infirm, accompanying the body of a deceased relative, or summoned home by news of affliction or disaster.

Directs the Comptroller General to study clearance procedures for individuals entering or reentering the United States. Requires a report of findings and recommendations be submitted to Congress by September 1, 1979.

=Title III: Customs Service Appropriations Authorization= - Authorizes to be appropriated to the Department of the Treasury for the United States Customs Service for fiscal year 1980 and each fiscal year thereafter such sums as may be authorized by law.

=Title IV: Separability of Provisions= - Declares portions of this Act to be severable.