Title 18 › Part PART I— - CRIMES › Chapter CHAPTER 27— - CUSTOMS › § 544
Goods returned without a customs entry after being sent out for export without paying duties, or to claim a drawback or other allowance, are treated as illegally imported. People involved may face fines under law, be jailed up to two years, or both, and the goods are forfeited. "United States" here does not include the Virgin Islands, American Samoa, Wake Island, Midway Islands, Kingman Reef, Johnston Island, or Guam.
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Crimes and Criminal Procedure — Source: USLM XML via OLRC
Legislative History
Reference
Citation
18 U.S.C. § 544
Title 18 — Crimes and Criminal Procedure
Last Updated
Apr 6, 2026
Release point: 119-73