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Title 31 — Money and FinanceRelease 119-73

§5317 Search and forfeiture of monetary instruments

Title 31 › Subtitle SUBTITLE IV— - MONEY › Chapter CHAPTER 53— - MONETARY TRANSACTIONS › Subchapter SUBCHAPTER II— - RECORDS AND REPORTS ON MONETARY INSTRUMENTS TRANSACTIONS › § 5317

Last updated Apr 6, 2026|Official source

Summary

The Secretary of the Treasury can ask a judge for a search warrant if the Secretary reasonably thinks someone is moving money or monetary instruments into or out of the country and the required report under 31 U.S.C. 5316 was not filed or is false. The Secretary must give the judge a statement supporting the request. If the judge finds probable cause, the warrant can cover a person, place, or object. Customs officers may stop and search people, vehicles, vessels, aircraft, containers, and mail at the border without a warrant to enforce the reporting rule. This does not limit other legal powers the Secretary has. If someone is convicted of violating the reporting rules (31 U.S.C. 5313, 5316) or the structuring rule (31 U.S.C. 5324), the court must order the forfeiture of property involved in the crime and anything traceable to it, using the forfeiture rules in section 413 of the Controlled Substances Act. Property tied to these offenses can also be seized under civil money-laundering forfeiture rules (18 U.S.C. 981(a)(1)(A)). For seizures by the IRS for a claimed 5324 violation, the IRS may act only if the property came from an illegal source or the funds were structured to hide another crime. Within 30 days of seizure the IRS must try to find owners and notify them, with one possible 30-day extension for imminent national security or safety threats. If an owner asks for a court hearing within 30 days of notice, the property must be returned unless a court finds, after an adversarial hearing within 30 days (or a longer time if a party asks), probable cause of a 5324 violation and that the property meets the illegal-source or concealment test.

Full Legal Text

Title 31, §5317

Money and Finance — Source: USLM XML via OLRC

(a)The Secretary of the Treasury may apply to a court of competent jurisdiction for a search warrant when the Secretary reasonably believes a monetary instrument is being transported and a report on the instrument under section 5316 of this title has not been filed or contains a material omission or misstatement. The Secretary shall include a statement of information in support of the warrant. On a showing of probable cause, the court may issue a search warrant for a designated person or a designated or described place or physical object. This subsection does not affect the authority of the Secretary under another law.
(b)For purposes of ensuring compliance with the requirements of section 5316, a customs officer may stop and search, at the border and without a search warrant, any vehicle, vessel, aircraft, or other conveyance, any envelope or other container, and any person entering or departing from the United States.
(c)(1)(A)The court in imposing sentence for any violation of section 5313, 5316, or 5324 of this title, or any conspiracy to commit such violation, shall order the defendant to forfeit all property, real or personal, involved in the offense and any property traceable thereto.
(B)Forfeitures under this paragraph shall be governed by the procedures established in section 413 of the Controlled Substances Act.
(2)(A)Any property involved in a violation of section 5313, 5316, or 5324 of this title, or any conspiracy to commit any such violation, and any property traceable to any such violation or conspiracy, may be seized and forfeited to the United States in accordance with the procedures governing civil forfeitures in money laundering cases pursuant to section 981(a)(1)(A) of title 18, United States Code.
(B)(i)Property may only be seized by the Internal Revenue Service pursuant to subparagraph (A) by reason of a claimed violation of section 5324 if the property to be seized was derived from an illegal source or the funds were structured for the purpose of concealing the violation of a criminal law or regulation other than section 5324.
(ii)Not later than 30 days after property is seized by the Internal Revenue Service pursuant to subparagraph (A), the Internal Revenue Service shall—
(I)make a good faith effort to find all persons with an ownership interest in such property; and
(II)provide each such person so found with a notice of the seizure and of the person’s rights under clause (iv).
(iii)The Internal Revenue Service may apply to a court of competent jurisdiction for one 30-day extension of the notice requirement under clause (ii) if the Internal Revenue Service can establish probable cause of an imminent threat to national security or personal safety necessitating such extension.
(iv)If a person with an ownership interest in property seized pursuant to subparagraph (A) by the Internal Revenue Service requests a hearing by a court of competent jurisdiction within 30 days after the date on which notice is provided under subclause (ii), such property shall be returned unless the court holds an adversarial hearing and finds within 30 days of such request (or such longer period as the court may provide, but only on request of an interested party) that there is probable cause to believe that there is a violation of section 5324 involving such property and probable cause to believe that the property to be seized was derived from an illegal source or the funds were structured for the purpose of concealing the violation of a criminal law or regulation other than section 5324.

Legislative History

Notes & Related Subsidiaries

Historical and Revision Notes

Revised SectionSource (U.S. Code)Source (Statutes at Large) 5317(a)31:1105.Oct. 26, 1970, Pub. L. 91–508, §§ 232, 235, 84 Stat. 1123. 5317(b)31:1102. In subsection (a), the words “The Secretary shall include a statement of information in support of the warrant” are substituted for 31:1105(a)(last sentence) to eliminate unnecessary words and for consistency. The word “for” is substituted for “authorizing the search of . . . all of the following” to eliminate unnecessary words. The words “or more” are omitted as unnecessary because the singular includes the plural under 1:1. The words “or premises”, “letters, parcels, packages, or other”, and “vehicles” are omitted as surplus. In subsection (b), the words “either” and “the possession of” are omitted as surplus. The words “United States Postal Service” are substituted for “postal service” for consistency with title 39. The words “or retained in” are omitted as surplus.

Editorial Notes

References in Text

section 413 of the Controlled Substances Act, referred to in subsec. (c)(1)(B), is classified to section 853 of Title 21, Food and Drugs.

Amendments

2019—Subsec. (c)(2). Pub. L. 116–25 designated existing provisions as subpar. (A), inserted heading, and added subpar. (B). 2001—Subsec. (c). Pub. L. 107–56, § 372(a), inserted heading and amended text of subsec. (c) generally. Prior to amendment, text read as follows: “If a report required under section 5316 with respect to any monetary instrument is not filed (or if filed, contains a material omission or misstatement of fact), the instrument and any interest in property, including a deposit in a financial institution, traceable to such instrument may be seized and forfeited to the United States Government. Any property, real or personal, involved in a transaction or attempted transaction in violation of section 5324(c), or any property traceable to such property, may be seized and forfeited to the United States Government. A monetary instrument transported by mail or a common carrier, messenger, or bailee is being transported under this subsection from the time the instrument is delivered to the United States Postal Service, common carrier, messenger, or bailee through the time it is delivered to the addressee, intended recipient, or agent of the addressee or intended recipient without being transported further in, or taken out of, the United States.” Pub. L. 107–56, § 365(b)(2)(B), substituted “section 5324(c)” for “section 5324(b)”. 1992—Subsec. (c). Pub. L. 102–550 inserted after first sentence “Any property, real or personal, involved in a transaction or attempted transaction in violation of section 5324(b), or any property traceable to such property, may be seized and forfeited to the United States Government.” 1986—Subsec. (b). Pub. L. 99–570, § 1355(a), amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows: “A customs officer may stop and search, without a search warrant, a vehicle, vessel, aircraft, or other conveyance, envelope or other container, or person entering or departing from the United States with respect to which or whom the officer has reasonable cause to believe there is a monetary instrument being transported in violation of section 5316 of this title.” Subsec. (c). Pub. L. 99–570, § 1355(b), amended first sentence generally. Prior to amendment, first sentence read as follows: “A monetary instrument being transported may be seized and forfeited to the United States Government when a report on the instrument under section 5316 of this title has not been filed or contains a material omission or misstatement.” 1984—Subsecs. (b), (c). Pub. L. 98–473, § 901, added subsec. (b) and redesignated former subsec. (b) as (c).

Statutory Notes and Related Subsidiaries

Effective Date

of 1986 Amendment Pub. L. 99–570, title I, § 1364(b), Oct. 27, 1986, 100 Stat. 3207–34, provided that: “The

Amendments

made by section 1355(b) and 1357(a) [amending this section and section 5321 of this title] shall apply with respect to violations committed after the end of the 3-month period beginning on the date of the enactment of this Act [Oct. 27, 1986].”

Reference

Citations & Metadata

Citation

31 U.S.C. § 5317

Title 31 — Money and Finance

Last Updated

Apr 6, 2026

Release point: 119-73