18 U.S.C. § 548 — Removing or repacking goods in ware-

Page 139 TITLE 18—CRIMES AND CRIMINAL PROCEDURE § 548 Words ‘‘shall be deemed guilty of a misdemeanor,’’ in first paragraph were omitted in view of definition of misdemeanor in section 1 of this title. Conviction provision in first paragraph reading ‘‘and on conviction thereof’’ was deleted as surplusage since punishment cannot be imposed until a conviction is se- cured. Minimum punishment provision ‘‘nor less than $50’’ in second paragraph was deleted. Forfeiture provision was rephrased to make it clear that forfeiture was not dependent upon conviction. The final paragraph was added to conform with sec- tion 1709 of title 19, U.S.C., 1940 ed. Changes were made in phraseology. Editorial Notes AMENDMENTS 2006—Pub. L. 109–177, which directed amendment of third par. by substituting ‘‘20 years’’ for ‘‘5 years’’, was executed by making the substitution for ‘‘five years’’, to reflect the probable intent of Congress. 1996—Pub. L. 104–294 amended Pub. L. 103–322, § 330004(18). See 1994 Amendment note below. 1994—Pub. L. 103–322, § 330016(1)(L), substituted ‘‘fined under this title’’ for ‘‘fined not more than $10,000’’ 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. Pub. L. 103–322, § 320903(c), inserted ‘‘or attempts to smuggle or clandestinely introduce’’ after ‘‘clandes- tinely introduces’’ in first par. 1955—Act June 30, 1955, inserted reference to John- ston Island. 1954—Act Sept. 1, 1954, permitted forfeiture of value of merchandise imported in violation of section. Act Aug. 24, 1954, increased fine from $5,000 to $10,000 and imprisonment from two years to five years. 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. EFFECTIVE DATE OF 1954 AMENDMENT Act Aug. 24, 1954, ch. 890, § 2, 68 Stat. 783, provided that: ‘‘The amendments made by the first section of this Act [amending this section] shall apply only with respect to offenses committed on and after the date of the enactment of this Act [Aug. 24, 1954].’’ § 546. Smuggling goods into foreign countries Any person owning in whole or in part any vessel of the United States who employs, or par- ticipates in, or allows the employment of, such vessel for the purpose of smuggling, or attempt- ing to smuggle, or assisting in smuggling, any merchandise into the territory of any foreign government in violation of the laws there in force, if under the laws of such foreign govern- ment any penalty or forfeiture is provided for violation of the laws of the United States re- specting the customs revenue, and any citizen of, or person domiciled in, or any corporation in- corporated in, the United States, controlling or substantially participating in the control of any such vessel, directly or indirectly, whether through ownership of corporate shares or other- wise, and allowing the employment of said ves- sel for any such purpose, and any person found, or discovered to have been, on board of any such vessel so employed and participating or assist- ing in any such purpose, shall be fined under this title or imprisoned not more than two years, or both. It shall constitute an offense under this sec- tion to hire out or charter a vessel if the lessor or charterer has knowledge or reasonable grounds for belief that the lessee or person char- tering the vessel intends to employ such vessel for any of the purposes described in this section and if such vessel is, during the time such lease or charter is in effect, employed for any such purpose. (June 25, 1948, ch. 645, 62 Stat. 717; Pub. L. 103–322, title XXXIII, § 330016(1)(K), Sept. 13, 1994, 108 Stat. 2147.) HISTORICAL AND REVISION NOTES Based on section 1702 of title 19, U.S.C., 1940 ed., Cus- toms Duties (Aug. 5, 1935, ch. 438, title I, § 2, 49 Stat. 518). Changes were made in phraseology. Editorial Notes REFERENCES IN TEXT The laws of the United States respecting the customs revenue, referred to in text, are classified generally to Title 19, Customs Duties. AMENDMENTS 1994—Pub. L. 103–322 substituted ‘‘fined under this title’’ for ‘‘fined not more than $5,000’’ in first par. § 547. Depositing goods in buildings on bound- aries Whoever receives or deposits any merchandise in any building upon the boundary line between the United States and any foreign country, or carries any merchandise through the same, in violation of law, shall be fined under this title or imprisoned not more than two years, or both. (June 25, 1948, ch. 645, 62 Stat. 717; Pub. L. 103–322, title XXXIII, § 330016(1)(K), Sept. 13, 1994, 108 Stat. 2147.) HISTORICAL AND REVISION NOTES Based on section 1596 of title 19, U.S.C., 1940 ed., Cus- toms Duties (June 17, 1930, ch. 497, title IV, § 596, 46 Stat. 752). Reference to persons aiding, contained in words ‘‘or aids therein,’’ was omitted 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’’. § 548. Removing or repacking goods in ware- houses Whoever fraudulently conceals, removes, or repacks merchandise in any bonded warehouse or fraudulently alters, defaces or obliterates any marks or numbers placed upon packages depos- ited in such warehouse, shall be fined under this Page 140 TITLE 18—CRIMES AND CRIMINAL PROCEDURE § 549 title or imprisoned not more than two years, or both. Merchandise so concealed, removed, or re- packed, or packages upon which any marks or numbers have been so altered, defaced, or oblit- erated, shall be forfeited to the United States. (June 25, 1948, ch. 645, 62 Stat. 717; Pub. L. 103–322, title XXXIII, § 330016(1)(K), Sept. 13, 1994, 108 Stat. 2147.) HISTORICAL AND REVISION NOTES Based on section 1597 of title 19, U.S.C., 1940 ed., Cus- toms Duties (June 17, 1930, ch. 497, title IV, § 597, 46 Stat. 752). This section was rewritten to place the criminal pro- visions ahead of the forfeiture provisions. This did not require any substantive changes except omission of ref- erence to persons aiding. Such persons are made prin- cipals by section 2 of this title. The punishment prescribed by section 545 of this title was inserted to make this section complete without reference to another section. In doing so it was nec- essary to rephrase the punishment provision of section 545 of this title, as originally enacted, without change of substance. Forfeiture provision was rephrased to make it clear that forfeiture was not dependent upon conviction. 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’’. § 549. Removing goods from customs custody; breaking seals Whoever, without authority, affixes or at- taches a customs seal, fastening, or mark, or any seal, fastening, or mark purporting to be a customs seal, fastening, or mark to any vessel, vehicle, warehouse, or package; or Whoever, without authority, willfully re- moves, breaks, injures, or defaces any customs seal or other fastening or mark placed upon any vessel, vehicle, warehouse, or package con- taining merchandise or baggage in bond or in customs custody; or Whoever maliciously enters any bonded ware- house or any vessel or vehicle laden with or con- taining bonded merchandise with intent unlaw- fully to remove therefrom any merchandise or baggage therein, or unlawfully removes any merchandise or baggage in such vessel, vehicle, or bonded warehouse or otherwise in customs custody or control; or Whoever receives or transports any merchan- dise or baggage unlawfully removed from any such vessel, vehicle, or warehouse, knowing the same to have been unlawfully removed— Shall be fined under this title or imprisoned not more than 10 years, or both. (June 25, 1948, ch. 645, 62 Stat. 717; Pub. L. 103–322, title XXXIII, § 330016(1)(K), Sept. 13, 1994, 108 Stat. 2147; Pub. L. 109–177, title III, § 311(e), Mar. 9, 2006, 120 Stat. 242.) HISTORICAL AND REVISION NOTES Based on section 1598 of title 19, U.S.C., 1940 ed., Cus- toms Duties (June 17, 1930, ch. 497, title IV, § 598, 46 Stat. 752; June 25, 1938, ch. 679, § 26, 52 Stat. 1089). Reference to persons causing, procuring, aiding or as- sisting was omitted as unnecessary in view of defini- tion of ‘‘principal’’ in section 2 of this title. In view of definition of felony in section 1 of this title words ‘‘guilty of a felony’’ were omitted. (See reviser’s note under section 550 of this title.) The punishment prescribed by section 545 of this title was inserted to make this section complete without reference to another section. In doing so it was nec- essary to rephrase the punishment provision of section 545 of this title, as originally enacted, without change of substance. Forfeiture provision was omitted to conform with current administrative practice. Changes were made in phraseology. Editorial Notes AMENDMENTS 2006—Pub. L. 109–177 substituted ‘‘10 years’’ for ‘‘two years’’ in last par. 1994—Pub. L. 103–322 substituted ‘‘fined under this title’’ for ‘‘fined not more than $5,000’’ in last par. § 550. False claim for refund of duties Whoever knowingly and willfully files any false or fraudulent entry or claim for the pay- ment of drawback, allowance, or refund of duties upon the exportation of merchandise, or know- ingly or willfully makes or files any false affi- davit, abstract, record, certificate, or other doc- ument, with a view to securing the payment to himself or others of any drawback, allowance, or refund of duties, on the exportation of merchan- dise, greater than that legally due thereon, shall be fined under this title or imprisoned not more than two years, or both, and such merchandise or the value thereof shall be forfeited. (June 25, 1948, ch. 645, 62 Stat. 718; Pub. L. 103–322, title XXXIII, § 330016(1)(K), Sept. 13, 1994, 108 Stat. 2147.) HISTORICAL AND REVISION NOTES Based on section 1590 of title 19, U.S.C., 1940 ed., Cus- toms Duties (June 17, 1930, ch. 497, title IV, § 590, 46 Stat. 750). Reference to felony, contained in words ‘‘such person shall be guilty of a felony’’ was omitted as unnecessary in view of definition of felony in section 1 of this title. This, too, was the policy adopted by the codifiers of the 1909 Criminal Code. (See S. Rept. 10, pt. I, pp. 12, 13, and 14, 60th Cong., 1st sess.) Words ‘‘and upon conviction thereof’’ before ‘‘shall be punished’’ were also omitted as unnecessary, since pun- ishment cannot be imposed until a conviction is se- cured. 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’’. § 551. Concealing or destroying invoices or other papers Whoever willfully conceals or destroys any in- voice, book, or paper relating to any merchan- dise imported into the United States, after an inspection thereof has been demanded by the collector of any collection district; or Whoever conceals or destroys at any time any such invoice, book, or paper for the purpose of suppressing any evidence of fraud therein con- tained— Shall be fined under this title or imprisoned not more than two years, or both.