18 U.S.C. § 542 — Entry of goods by means of false state-

Page 137 TITLE 18—CRIMES AND CRIMINAL PROCEDURE § 542 Editorial Notes AMENDMENTS 2018—Subsec. (c)(3), (4). Pub. L. 115–392 added par. (3), redesignated former par. (3) as (4), and in par. (4), sub- stituted ‘‘(1), (2), or (3)’’ for ‘‘(1) or (2)’’. 2002—Subsec. (a). Pub. L. 107–273 realigned margins of par. defining ‘‘State’’. 1996—Subsec. (a). Pub. L. 104–294 inserted par. defin- ing ‘‘State’’ at end. CHAPTER 27—CUSTOMS Sec. 541. Entry of goods falsely classified. 542. Entry of goods by means of false statements. 543. Entry of goods for less than legal duty. 544. Relanding of goods. 545. Smuggling goods into the United States. 546. Smuggling goods into foreign countries. 547. Depositing goods in buildings on boundaries. 548. Removing or repacking goods in warehouses. 549. Removing goods from customs custody; breaking seals. 550. False claim for refund of duties. 551. Concealing or destroying invoices or other papers. 552. Officers aiding importation of obscene or treasonous books and articles. 553. Importation or exportation of stolen motor vehicles, off-highway mobile equipment, vessels, or aircraft. 554. Smuggling goods from the United States. 555. Border tunnels and passages. Editorial Notes AMENDMENTS 2007—Pub. L. 110–161, div. E, title V, § 553(a)(2), Dec. 26, 2007, 121 Stat. 2082, added item 555 and struck out item 554 ‘‘Border tunnels and passages’’. 2006—Pub. L. 109–295, title V, § 551(b), Oct. 4, 2006, 120 Stat. 1390, added item 554 ‘‘Border tunnels and pas- sages’’. Pub. L. 109–177, title III, § 311(b), Mar. 9, 2006, 120 Stat. 242, added item 554 ‘‘Smuggling goods from the United States’’. 1984—Pub. L. 98–547, title III, § 301(b), Oct. 25, 1984, 98 Stat. 2771, added item 553. § 541. Entry of goods falsely classified Whoever knowingly effects any entry of goods, wares, or merchandise, at less than the true weight or measure thereof, or upon a false clas- sification as to quality or value, or by the pay- ment of less than the amount of duty legally due, shall be fined under this title or imprisoned not more than two years, or both. (June 25, 1948, ch. 645, 62 Stat. 715; Pub. L. 103–322, title XXXIII, § 330016(1)(K), Sept. 13, 1994, 108 Stat. 2147.) HISTORICAL AND REVISION NOTES Based on title 18, U.S.C., 1940 ed., § 126 (Mar. 4, 1909, ch. 321, § 69, 35 Stat. 1101). Reference to persons aiding, contained in words ‘‘or aid in effecting,’’ was omitted as unnecessary as such persons are made principals by section 2 of this title. Changes were made in phraseology. Editorial Notes AMENDMENTS 1994—Pub. L. 103–322 substituted ‘‘fined under this title’’ for ‘‘fined not more than $5,000’’. § 542. Entry of goods by means of false state- ments Whoever enters or introduces, or attempts to enter or introduce, into the commerce of the United States any imported merchandise by means of any fraudulent or false invoice, dec- laration, affidavit, letter, paper, or by means of any false statement, written or verbal, or by means of any false or fraudulent practice or ap- pliance, or makes any false statement in any declaration without reasonable cause to believe the truth of such statement, or procures the making of any such false statement as to any matter material thereto without reasonable cause to believe the truth of such statement, whether or not the United States shall or may be deprived of any lawful duties; or Whoever is guilty of any willful act or omis- sion whereby the United States shall or may be deprived of any lawful duties accruing upon merchandise embraced or referred to in such in- voice, declaration, affidavit, letter, paper, or statement, or affected by such act or omission— Shall be fined for each offense under this title or imprisoned not more than two years, or both. Nothing in this section shall be construed to relieve imported merchandise from forfeiture under other provisions of law. The term ‘‘commerce of the United States’’, as used in this section, shall not include commerce with the Virgin Islands, American Samoa, Wake Island, Midway Islands, Kingman Reef, Johnston Island, or Guam. (June 25, 1948, ch. 645, 62 Stat. 715; June 30, 1955, ch. 258, § 2(c), 69 Stat. 242; Pub. L. 103–322, title XXXIII, §§ 330004(18), 330016(1)(K), Sept. 13, 1994, 108 Stat. 2142, 2147; Pub. L. 104–294, title VI, § 604(b)(23), Oct. 11, 1996, 110 Stat. 3508.) HISTORICAL AND REVISION NOTES Based on section 1591 of title 19, U.S.C., 1940 ed., Cus- toms Duties (June 17, 1930, ch. 497, title IV, § 591, 46 Stat. 750; Aug. 5, 1935, ch. 438, title III, § 304(a), 49 Stat. 527). The reference in the first paragraph to persons aid- ing, contained in the phrase ‘‘or aids,’’ was omitted as unnecessary as such persons are made principals by section 2 of this title. Words ‘‘upon conviction’’ before ‘‘be fined’’ were omitted as surplusage since punishment cannot be im- posed until conviction is secured. Enumeration of persons at beginning of section and provision preserving forfeitures where authorized by law were omitted as surplusage. The fourth paragraph was added to the revised sec- tion to make clear the intent of Congress that for- feiture is an additional consequence independent of the criminal punishment. The final paragraph was added to conform with sec- tion 1709 of title 19, U.S.C., 1940 ed. Changes in phraseology were also made. Editorial Notes AMENDMENTS 1996—Pub. L. 104–294 amended Pub. L. 103–322, § 330004(18). See 1994 Amendment note below. 1994—Pub. L. 103–322, § 330016(1)(K), substituted ‘‘fined under this title’’ for ‘‘fined not more than $5,000’’ in third par. Pub. L. 103–322, § 330004(18), as amended by Pub. L. 104–294, § 604(b)(23), struck out ‘‘Philippine Islands,’’ be- fore ‘‘Virgin Islands’’ in last par. 1955—Act June 30, 1955, inserted reference to John- ston Island in last par. Page 138 TITLE 18—CRIMES AND CRIMINAL PROCEDURE § 543 Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1996 AMENDMENT Amendment by Pub. L. 104–294 effective Sept. 13, 1994, see section 604(d) of Pub. L. 104–294, set out as a note under section 13 of this title. EFFECTIVE DATE OF 1955 AMENDMENT Amendment by act June 30, 1955, effective July 1, 1955, see section 2(d) of act June 30, 1955, set out as a note under section 1401 of Title 19, Customs Duties. § 543. Entry of goods for less than legal duty Whoever, being an officer of the revenue, knowingly admits to entry, any goods, wares, or merchandise, upon payment of less than the amount of duty legally due, shall be fined under this title or imprisoned not more than two years, or both, and removed from office. (June 25, 1948, ch. 645, 62 Stat. 716; Pub. L. 103–322, title XXXIII, § 330016(1)(K), Sept. 13, 1994, 108 Stat. 2147.) HISTORICAL AND REVISION NOTES Based on title 18, U.S.C., 1940 ed., § 125 (Mar. 4, 1909, ch. 321, § 68, 35 Stat. 1101). Reference to persons aiding, contained in words ‘‘or aid in admitting,’’ was omitted as unnecessary as such persons are made principals by section 2 of this title. Changes were made in phraseology. Editorial Notes AMENDMENTS 1994—Pub. L. 103–322 substituted ‘‘fined under this title’’ for ‘‘fined not more than $5,000’’. § 544. Relanding of goods If any merchandise entered or withdrawn for exportation without payment of the duties thereon, or with intent to obtain a drawback of the duties paid, or of any other allowances given by law on the exportation thereof, is relanded at any place in the United States without entry having been made, such merchandise shall be considered as having been imported into the United States contrary to law, and each person concerned shall be fined under this title or im- prisoned not more than two years, or both; and such merchandise shall be forfeited. The term ‘‘any place in the United States’’, as used in this section, shall not include the Virgin Islands, American Samoa, Wake Island, Midway Islands, Kingman Reef, Johnston Island, or Guam. (June 25, 1948, ch. 645, 62 Stat. 716; June 30, 1955, ch. 258, § 2(c), 69 Stat. 242; Pub. L. 103–322, title XXXIII, §§ 330004(18), 330016(1)(K), Sept. 13, 1994, 108 Stat. 2142, 2147; Pub. L. 104–294, title VI, § 604(b)(23), Oct. 11, 1996, 110 Stat. 3508.) HISTORICAL AND REVISION NOTES Based on section 1589 of title 19, U.S.C., 1940 ed., Cus- toms Duties (June 17, 1930, ch. 497, title IV, § 589, 46 Stat. 750). The final paragraph was added to conform with sec- tion 1709 of title 19, U.S.C., 1940 ed. Minor changes were made in phraseology. Editorial Notes AMENDMENTS 1996—Pub. L. 104–294 amended Pub. L. 103–322, § 330004(18). See 1994 Amendment note below. 1994—Pub. L. 103–322, § 330016(1)(K), substituted ‘‘fined under this title’’ for ‘‘fined not more than $5,000’’ in first par. Pub. L. 103–322, § 330004(18), as amended by Pub. L. 104–294, § 604(b)(23), struck out ‘‘Philippine Islands,’’ be- fore ‘‘Virgin Islands’’ in last par. 1955—Act June 30, 1955, inserted reference to John- ston Island in last par. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1996 AMENDMENT Amendment by Pub. L. 104–294 effective Sept. 13, 1994, see section 604(d) of Pub. L. 104–294, set out as a note under section 13 of this title. EFFECTIVE DATE OF 1955 AMENDMENT Amendment by act June 30, 1955, effective July 1, 1955, see section 2(d) of act June 30, 1955, set out as a note under section 1401 of Title 19, Customs Duties. § 545. Smuggling goods into the United States Whoever knowingly and willfully, with intent to defraud the United States, smuggles, or clan- destinely introduces or attempts to smuggle or clandestinely introduce into the United States any merchandise which should have been invoiced, or makes out or passes, or attempts to pass, through the customhouse any false, forged, or fraudulent invoice, or other document or paper; or Whoever fraudulently or knowingly imports or brings into the United States, any merchandise contrary to law, or receives, conceals, buys, sells, or in any manner facilitates the transpor- tation, concealment, or sale of such merchan- dise after importation, knowing the same to have been imported or brought into the United States contrary to law— Shall be fined under this title or imprisoned not more than 20 years, or both. Proof of defendant’s possession of such goods, unless explained to the satisfaction of the jury, shall be deemed evidence sufficient to authorize conviction for violation of this section. Merchandise introduced into the United States in violation of this section, or the value thereof, to be recovered from any person de- scribed in the first or second paragraph of this section, shall be forfeited to the United States. The term ‘‘United States’’, as used in this sec- tion, shall not include the Virgin Islands, Amer- ican Samoa, Wake Island, Midway Islands, King- man Reef, Johnston Island, or Guam. (June 25, 1948, ch. 645, 62 Stat. 716; Aug. 24, 1954, ch. 890, § 1, 68 Stat. 782; Sept. 1, 1954, ch. 1213, title V, § 507, 68 Stat. 1141; June 30, 1955, ch. 258, § 2(c), 69 Stat. 242; Pub. L. 103–322, title XXXII, § 320903(c), title XXXIII, §§ 330004(18), 330016(1)(L), Sept. 13, 1994, 108 Stat. 2125, 2142, 2147; Pub. L. 104–294, title VI, § 604(b)(23), Oct. 11, 1996, 110 Stat. 3508; Pub. L. 109–177, title III, § 310, Mar. 9, 2006, 120 Stat. 242.) HISTORICAL AND REVISION NOTES Based on section 1593 of title 19, U.S.C., 1940 ed., Cus- toms Duties (June 17, 1930, ch. 497, title IV, § 593, 46 Stat. 751). Reference in first paragraph to aiders, contained in words ‘‘his, her, or their aiders and abettors’’ was omit- ted as unnecessary since such persons are made prin- cipals by section 2 of this title. For the same reason words ‘‘or assists in so doing’’ in second paragraph were deleted.