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Title 19 — Customs DutiesRelease 119-73not60

§341 Fraudulent Practices; Consul’s Report

Title 19 › Chapter 3— THE TARIFF AND RELATED PROVISIONS › Subtitle SUBTITLE IV— CUSTOMS ADMINISTRATION › Part 3— ascertainment, collection, and recovery of duties › § 341

Last updated Apr 5, 2026|Official source

Summary

U.S. consuls must report any known or suspected invoice verification that could defraud U.S. revenue to the port’s customs officer or to the Secretary of 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 5, 2026

Release point: 119-73not60