19 U.S.C. § 1497 — Penalties for failure to declare

Page 194 TITLE 19—CUSTOMS DUTIES § 1496 Stat. 964. That section was superseded by section 495 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act. Provisions substantially similar to those in this sec- tion, except that they applied to bonds for the payment of duties or for any other purpose connected with the general transaction of business at any customs house, were contained in act June 20, 1876, ch. 136, 19 Stat. 60, as amended by act Aug. 27, 1894, ch. 349, § 70, 28 Stat. 569, prior to repeal by act Sept. 21, 1922, ch. 356, title IV, § 643, 42 Stat. 989. § 1496. Examination of baggage The appropriate customs officer may cause an examination to be made of the baggage of any person arriving in the United States in order to ascertain what articles are contained therein and whether subject to duty, free of duty, or prohibited notwithstanding a declaration and entry therefor has been made. (June 17, 1930, ch. 497, title IV, § 496, 46 Stat. 727; Pub. L. 91–271, title III, § 301(b), June 2, 1970, 84 Stat. 287.) Editorial Notes PRIOR PROVISIONS Provisions similar to those in this section were con- tained in act Sept. 21, 1922, ch. 356, title IV, § 496, 42 Stat. 964. That section was superseded by section 496 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act. AMENDMENTS 1970—Pub. L. 91–271 substituted reference to appro- priate customs officer for reference to collector. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1970 AMENDMENT For effective date of amendment by Pub. L. 91–271, see section 203 of Pub. L. 91–271, set out as a note under section 1500 of this title. § 1496a. Clearance restrictions of individuals re- turning from abroad; special circumstances; ‘‘baggage and effects’’ defined Except as otherwise provided by law, no indi- vidual returning to the United States from abroad shall be— (1) entitled to the admission of his or her baggage and effects free of duty without entry; or (2) entitled to expedited customs examina- tion and clearance of his or her baggage and effects. Paragraph (2) shall not apply to individuals in special circumstances (including being seriously ill or infirm, having been summoned by news of affliction or disaster, and accompanying the body of a deceased relative). For purposes of this section, the term ‘‘baggage and effects’’ means any article which was in the possession of the individual while abroad and is being imported in connection with his or her arrival and is in- tended for his or her bona fide personal or household use. Such term does not include any article imported as an accommodation to others or for sale or other commercial use. (Pub. L. 95–410, title II, § 215, Oct. 3, 1978, 92 Stat. 904.) Editorial Notes CODIFICATION Section was enacted as part of Customs Procedural Reform and Simplification Act of 1978, and not as part of Tariff Act of 1930 which comprises this chapter. Statutory Notes and Related Subsidiaries CLEARANCE PROCEDURES STUDY; REPORT TO CONGRESSIONAL COMMITTEES Pub. L. 95–410, title II, § 216, Oct. 3, 1978, 92 Stat. 904, provided that the Comptroller General, in cooperation with the Customs Service of the Department of the Treasury and the Immigration and Naturalization Service of the Department of Justice, study clearance procedures for individuals entering or reentering the United States, and to report the results of his study and any recommendations for expediting the clearance process to specific committees of the United States Senate and the House of Representatives not later than Sept. 1, 1979. § 1497. Penalties for failure to declare (a) In general (1) Any article which— (A) is not included in the declaration and entry as made or transmitted; and (B) is not mentioned before examination of the baggage begins— (i) in writing by such person, if written declaration and entry was required, or (ii) orally, if written declaration and entry was not required; shall be subject to forfeiture and such person shall be liable for a penalty determined under paragraph (2) with respect to such article. (2) The amount of the penalty imposed under paragraph (1) with respect to any article is equal to— (A) if the article is a controlled substance, either $500 or an amount equal to 1,000 percent of the value of the article, whichever amount is greater; and (B) if the article is not a controlled sub- stance, the value of the article. (b) Value of controlled substances (1) Notwithstanding any other provision of this chapter, the value of any controlled sub- stance shall, for purposes of this section, be equal to the amount determined by the Sec- retary in consultation with the Attorney Gen- eral of the United States, to be equal to the price at which such controlled substance is like- ly to be illegally sold to the consumer of such controlled substance. (2) The Secretary and the Attorney General of the United States shall establish a method of de- termining the price at which each controlled substance is likely to be illegally sold to the consumer of such controlled substance. (June 17, 1930, ch. 497, title IV, § 497, 46 Stat. 728; Pub. L. 99–570, title III, § 3116, Oct. 27, 1986, 100 Stat. 3207–83; Pub. L. 100–690, title VII, § 7367(a), Nov. 18, 1988, 102 Stat. 4479; Pub. L. 103–182, title VI, § 612, Dec. 8, 1993, 107 Stat. 2170.) Editorial Notes PRIOR PROVISIONS Provisions similar to those in this section were con- tained in act Sept. 21, 1922, ch. 356, title IV, § 497, 42 Page 195 TITLE 19—CUSTOMS DUTIES § 1498 1 See References in Text note below. Stat. 964. That section was superseded by section 497 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act. A prior provision for forfeiture of any article subject to duty found in baggage, and not mentioned to the col- lector before whom entry was made, and for a penalty of treble the value of the article, was contained in R.S. § 2802, prior to repeal by act Sept. 21, 1922, ch. 356, title IV, § 642, 42 Stat. 989. AMENDMENTS 1993—Subsec. (a)(1)(A). Pub. L. 103–182, § 612(1), in- serted ‘‘or transmitted’’ after ‘‘made’’. Subsec. (a)(2)(A). Pub. L. 103–182, § 612(2), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: ‘‘if the article is a controlled sub- stance, 1,000 percent of the value of the article; and’’. 1988—Subsec. (a)(2)(A). Pub. L. 100–690 substituted ‘‘1,000 percent’’ for ‘‘200 percent’’. 1986—Pub. L. 99–570 amended section generally. Prior to amendment, section read as follows: ‘‘Any article not included in the declaration and entry as made, and, before examination of the baggage was begun, not men- tioned in writing by such person, if written declaration and entry was required, or orally if written declaration and entry was not required, shall be subject to for- feiture and such person shall be liable to a penalty equal to the value of such article.’’ § 1498. Entry under regulations (a) Authorized for certain merchandise The Secretary of the Treasury is authorized to prescribe rules and regulations for the declara- tion and entry of— (1) Merchandise, when— (A) the aggregate value of the shipment does not exceed an amount specified by the Secretary by regulation, but not more than $2,500; or (B) different commercial facilitation and risk considerations that may vary for dif- ferent classes or kinds of merchandise or dif- ferent classes of transactions may dictate; (2) Products of the United States, when the aggregate value of the shipment does not ex- ceed such amounts as the Secretary may pre- scribe and the products are imported. (A) for the purposes of repair or alteration prior to reexportation, or (B) after having been either rejected or re- turned by the foreign purchaser to the United States for credit; (3) Merchandise damaged on the voyage of importation, by fire or through marine cas- ualty or any other cause, without fault on the part of the shipper; (4) Merchandise recovered from a wrecked or stranded vessel; (5) Household effects used abroad and per- sonal effects, not imported in pursuance of a purchase or agreement for purchase and not intended for sale; (6) Articles sent by persons in foreign coun- tries as gifts to persons in the United States; (7) Articles carried on the person or con- tained in the baggage of a person arriving in the United States; (8) Tools of trade of a person arriving in the United States; (9) Personal effects of citizens of the United States who have died in a foreign country; (10) Merchandise within the provisions of sections 1465 1 and 1466 of this title (relating to supplies, repairs, and equipment on vessels and railway cars) at the first port of arrival; (11) Merchandise when in the opinion of the Secretary of the Treasury the value thereof cannot be declared; and (12) Merchandise within the provisions of paragraph 1631 of section 1201 of this title. (b) Application of general provisions The Secretary of the Treasury is authorized to include in such rules and regulations any of the provisions of section 1484 or 1485 of this title (re- lating, respectively, to entry and to declaration of merchandise generally). (June 17, 1930, ch. 497, title IV, § 498, 46 Stat. 728; Aug. 8, 1953, ch. 397, § 16(d), (e), 67 Stat. 517; Pub. L. 96–609, title II, § 202, Dec. 28, 1980, 94 Stat. 3561; Pub. L. 98–573, title II, § 206, Oct. 30, 1984, 98 Stat. 2975; Pub. L. 100–418, title I, § 1214(h)(5), Aug. 23, 1988, 102 Stat. 1157; Pub. L. 103–182, title VI, § 662, Dec. 8, 1993, 107 Stat. 2214.) Editorial Notes REFERENCES IN TEXT Section 1465 of this title, referred to in subsec. (a)(10), was repealed by Pub. L. 103–182, title VI, § 690(b)(7), Dec. 8, 1993, 107 Stat. 2223. Section 1201 of this title, referred to in subsec. (a)(12), which comprised the free list for articles imported into the United States, was repealed by Pub. L. 87–456, title I, § 101(a), May 24, 1962, 76 Stat. 72, which act also re- vised the Tariff Schedules of the United States. See notes under section 1202 of this title. PRIOR PROVISIONS Provisions similar to those in this section were con- tained in act Sept. 21, 1922, ch. 356, title IV, § 498, 42 Stat. 964. That section was superseded by section 498 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act. Provision for an entry, separate from that of other merchandise, of wearing apparel, personal baggage, and tools and implements of a mechanical trade, was made by R.S. § 2799, which also prescribed the contents of such entry, and of the accompanying oath. R.S. § 2800 provided for a bond when the person making entry was not the owner. R.S. § 2801 provided for a landing permit, and for an examination of baggage when deemed proper by the collector and naval officer, and for entry of arti- cles not exempt from duty. All of these sections were repealed by act Sept. 21, 1922, ch. 356, title IV, § 642, 42 Stat. 989. AMENDMENTS 1993—Subsec. (a)(1). Pub. L. 103–182, § 662(1), amended par. (1) generally. Prior to amendment, par. (1) read as follows: ‘‘Merchandise, imported in the mails or other- wise, when the aggregate value of the shipment does not exceed such amount, not greater than $1,250 as the Secretary of the Treasury shall specify in the regula- tions, and the specified amount may vary for different classes or kinds of merchandise or different classes of transactions, except that this paragraph does not apply to articles valued in excess of $250 classified in— ‘‘(A) chapters 50 through 63; ‘‘(B) chapters 39 through 43, 61 through 65, 67 and 95; and ‘‘(C) subchapters III and IV of chapter 99; of the Harmonized Tariff Schedule of the United States, or to any other article for which formal entry is re- quired without regard to value.;’’. Subsec. (a)(2). Pub. L. 103–182, § 662(2), substituted ‘‘such amounts as the Secretary may prescribe’’ for ‘‘$10,000’’ in introductory provisions. 1988—Subsec. (a)(1). Pub. L. 100–418, substituted ‘‘the Harmonized Tariff Schedule of the United States’’ for