Title 18Crimes and Criminal ProcedureRelease 119-73

§551 Concealing or destroying invoices or other papers

Title 18 › Part PART I— - CRIMES › Chapter CHAPTER 27— - CUSTOMS › § 551

Last updated Apr 6, 2026|Official source

Summary

Intentionally hiding or destroying invoices, books, or other papers about imported goods after a customs collector asks to inspect them, or doing so to hide fraud, is a crime. The punishment can be a fine, up to two years in jail, or both.

Full Legal Text

Title 18, §551

Crimes and Criminal Procedure — Source: USLM XML via OLRC

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.

Legislative History

Notes & Related Subsidiaries

Historical and Revision Notes

Based 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

Amendments

1994—Pub. L. 103–322 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.

Reference

Citations & Metadata

Citation

18 U.S.C. § 551

Title 18Crimes and Criminal Procedure

Last Updated

Apr 6, 2026

Release point: 119-73