Title 18 › PART I — CRIMES › CHAPTER 27 — CUSTOMS › § 544
If goods sent out without paying duties, or to try to get duty refunds or other export benefits, are brought back and unloaded in the United States without being declared, they are treated as illegal imports. People involved can be fined under federal law, jailed up to two years, or both, and the goods will be seized. The phrase "any place in the 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
Aug 21, 2026
Release point: 119-102