A bill to provide customs procedural reform.

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 States with respect to alcoholic beverages, tobacco imports, and articles for personal use. Requires certain rulings of the Secretary of the Treasury pursuant to rates of duty to be published in the Federal Register. Amends the Tariff Act of 1930 with respect to administrative customs exemptions, entry of equipment, and repair parts of vessels made in a foreign country, and consignees as owners of imported merchandise. Amends the Tariff Act of 1930 with respect to: (1) unclaimed merchandise; (2) the disposition of forfeited spirits, wines and beer; (3) the authority of the Secretary of the Treasury to prescribe declaration and entry regulations; (4) the authority of the Secretary to refund duty paid due to error; (5) exemption of articles imported for personal use from trademark regulations; (6) forfeiture of articles imported contrary to law; (7) exemption of owners of pleasure boats from prohibitions against Federal employee ownership of vessels used for importation; (8) the authority of the Secretary of the Treasury and the Commissioner of Customs to regulate importation by civil air transportation; and (9) 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.

Amends the Tariff Act of 1930 to authorize Customs Service officers to carry firearms, serve search and arrest warrants, summonses, and subpoenas, and make certain warrantless arrests under such Act.

Title III: General Provisions - Declares portions of these Acts to be severable.