Title 18, Crimes and Criminal ProcedureRelease 119-102
§543 Entry of Goods for Less Than Legal Duty
Title 18 › PART I — CRIMES › CHAPTER 27 — CUSTOMS › § 543
Summary
Revenue officers knowingly accepting less duty risk fines, up to two years' prison, and firing.
Full Legal Text
Title 18, §543
Crimes and Criminal Procedure, Source: USLM XML via OLRC
Whoever, being an officer of the revenue, knowingly admits to entry, any goods, wares, or merchandise, upon payment of less than the amount of duty legally due, shall be fined under this title or imprisoned not more than two years, or both, and removed from office.
Legislative History
Notes & Related Subsidiaries
Historical and Revision Notes
Based on title 18, U.S.C., 1940 ed., § 125 (Mar. 4, 1909, ch. 321, § 68, 35 Stat. 1101). Reference to persons aiding, contained in words “or aid in admitting,” was omitted as unnecessary as such persons are made principals by section 2 of this title. 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”.
Reference
Citations & Metadata
Citation
18 U.S.C. § 543
Title 18, Crimes and Criminal Procedure
Last Updated
Aug 21, 2026
Release point: 119-102