Title 18 — Crimes and Criminal ProcedureRelease 119-73
§542 Entry of goods by means of false statements
Title 18 › Part PART I— - CRIMES › Chapter CHAPTER 27— - CUSTOMS › § 542
Summary
Bringing imports into U.S. trade using fake invoices, false papers, lies, or other fraud, or making false import statements when you do not have reasonable belief they are true, is a crime. Willful acts or omissions that may deprive the U.S. of duties are covered. Penalty: fine, up to two years in jail, or both. Forfeiture applies. "Commerce of the United States" excludes Virgin Islands, American Samoa, Wake Island, Midway Islands, Kingman Reef, Johnston Island, and Guam.
Full Legal Text
Title 18, §542
Crimes and Criminal Procedure — Source: USLM XML via OLRC
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, declaration, affidavit, letter, paper, or by means of any false statement, written or verbal, or by means of any false or fraudulent practice or appliance, 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 omission whereby the United States shall or may be deprived of any lawful duties accruing upon merchandise embraced or referred to in such invoice, 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.
Legislative History
Notes & Related Subsidiaries
Historical and Revision Notes
Based on section 1591 of title 19, U.S.C., 1940 ed., Customs 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 aiding, 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 imposed 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 section to make clear the intent of Congress that forfeiture is an additional consequence independent of the criminal punishment. The final paragraph was added to conform with section 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,” before “Virgin Islands” in last par. 1955—Act June 30, 1955, inserted reference to Johnston Island in last par.
Statutory Notes and Related Subsidiaries
Effective Date
of 1996 AmendmentAmendment 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 AmendmentAmendment 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.
Reference
Citations & Metadata
Citation
18 U.S.C. § 542
Title 18 — Crimes and Criminal Procedure
Last Updated
Apr 6, 2026
Release point: 119-73