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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 18 U.S.C. § 551 Concealing or destroying invoices or other papers us united_states_code code_section 18 CRIMES AND CRIMINAL PROCEDURE 27 CUSTOMS 551 18 U.S.C. § 551 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc18@119-100.zip /us/usc/t18/s551 data/legal/raw/us/code/title-18/usc18.xml 3af604cc7eb1ac486ffc6809d4e707bd7a934f7801a3f9dfc640da98b07abf8d 1a1bbbbdb59e376ada4eb7ad1056fd68d396679ee7ab59f0561af15006122708 f9b14833fcfed671333e537c89a4deac44294f8a507d77f35d2f598abb62c7d3 2026-07-04 official
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18 U.S.C. § 551 - Concealing or destroying invoices or other papers

Text

Whoever willfully conceals or destroys any invoice, book, or paper relating to any merchandise 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 contained— Shall be fined under this title or imprisoned not more than two years, or both.

(June 25, 1948, ch. 645, 62 Stat. 718; Pub. L. 103322, title XXXIII, § 330016(1)(K), Sept. 13, 1994, 108 Stat. 2147.)

Notes

Historical and Revision NotesBased on title 18, U.S.C., 1940 ed., § 120 (Mar. 4, 1909, ch. 321, § 64, 35 Stat. 1100). Minor changes were made in phraseology.

Editorial Notes

Amendments1994—Pub. L. 103322 substituted “fined under this title” for “fined not more than $5,000” in last par.

Executive Documents

Transfer of Functions All offices of collector of customs, comptroller of customs, surveyor of customs, and appraiser of merchandise in Bureau of Customs of Department of the Treasury to which appointments were required to be made by President with advice and consent of Senate ordered abolished, with such offices to be terminated not later than Dec. 31, 1966, by Reorg. Plan No. 1 of 1965, eff. May 25, 1965, 30 F.R. 7035, 79 Stat. 1317, set out in the Appendix to Title 5, Government Organization and Employees. All functions of offices eliminated were already vested in Secretary of the Treasury by Reorg. Plan No. 26 of 1950, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, set out in the Appendix to Title 5.