19 U.S.C. § 1524

Deposit of reimbursable charges

Receipts for any reimbursable charges or expenses which have been paid for out of any appropriation for collecting the revenue from customs shall be deposited as a refund to such appropriation instead of being covered into the Treasury as miscellaneous receipts, as provided by section 527 of this title .

( June 17, 1930, ch. 497 , title IV, § 524, 46 Stat. 741 ; June 25, 1938, ch. 679, § 19(b) , 52 Stat. 1087 .)