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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. § 543 Entry of goods for less than legal duty us united_states_code code_section 18 CRIMES AND CRIMINAL PROCEDURE 27 CUSTOMS 543 18 U.S.C. § 543 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/s543 data/legal/raw/us/code/title-18/usc18.xml 56cb486fc074589f20b93c59d9f3661abac89c763bf3e373cef8546da7c907b5 1a1bbbbdb59e376ada4eb7ad1056fd68d396679ee7ab59f0561af15006122708 168eb0b5fb6c51e8e8ec5fe44c21e35108c5a66bf27be173e4705b112317f604 2026-07-04 official
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18 U.S.C. § 543 - Entry of goods for less than legal duty

Text

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. 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., § 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

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