Title 19 — Customs DutiesRelease 119-73
§341 Fraudulent practices; consul’s report
Title 19 › Chapter CHAPTER 3— - THE TARIFF AND RELATED PROVISIONS › Subtitle SUBTITLE IV— - CUSTOMS ADMINISTRATION › Part part 3— - ascertainment, collection, and recovery of duties › § 341
Summary
U.S. consuls who know or suspect invoice verification is being used to defraud U.S. revenue must report it to customs or the Treasury.
Full Legal Text
Title 19, §341
Customs Duties — Source: USLM XML via OLRC
All consuls of the United States having any knowledge or belief of any case or practice of any person who obtains verification of any invoice whereby the revenue of the United States is or may be defrauded, shall report the facts to the appropriate customs officer of the port where the revenue is or may be defrauded, or to the Secretary of the Treasury.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Codification R.S. § 2863 derived from act July 14, 1862, ch. 163, § 18, 12 Stat. 559.
Amendments
1970—Pub. L. 91–271 substituted reference to the appropriate customs officer for reference to the collector.
Statutory Notes and Related Subsidiaries
Effective Date
of 1970 AmendmentFor
Effective Date
of amendment by Pub. L. 91–271, see section 203 of Pub. L. 91–271, set out as a note under section 1500 of this title.
Executive Documents
Transfer of Functions
Functions of all officers of Department of the Treasury and functions of all agencies and employees of such Department transferred, with certain exceptions, to Secretary of the Treasury, with power vested in him to authorize their performance or performance of any of his functions, by any of those officers, agencies, and employees, by Reorg. Plan No. 26 of 1950, §§ 1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, 1281, set out in the Appendix to Title 5, Government Organization and Employees. Customs officers, referred to in this section, are under Department of the Treasury.
Reference
Citations & Metadata
Citation
19 U.S.C. § 341
Title 19 — Customs Duties
Last Updated
Apr 6, 2026
Release point: 119-73