§ 550. False claim for refund of duties

Statutory text

Whoever knowingly and willfully files any false or fraudulent entry or claim for the payment of drawback, allowance, or refund of duties upon the exportation of merchandise, or knowingly or willfully makes or files any false affidavit, abstract, record, certificate, or other document, with a view to securing the payment to himself or others of any drawback, allowance, or refund of duties, on the exportation of merchandise, greater than that legally due thereon, shall be fined under this title or imprisoned not more than two years, or both, and such merchandise or the value thereof shall be forfeited.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1948
Pub. L. 80–645 · 62 Stat. 683
Enacted · 18 U.S.C. § 550
June 25, 1948, ch. 645, 62 Stat. 718
Source evidence
Code source credit
June 25, 1948, ch. 645, 62 Stat. 718
1994
Violent Crime Control and Law Enforcement Act of 1994
Pub. L. 103–322 title XXXIII § 330016(1)(K) · 108 Stat. 1796
Substituted · 18 U.S.C. § 550
Pub. L. 103–322 substituted “fined under this title” for “fined not more than $5,000”
Source evidence
Code amendment note
Pub. L. 103–322 substituted “fined under this title” for “fined not more than $5,000”.
Enacted provision · exact public law section
(K) in sections 35, 81, 112, 152, 153, 155, 212, 213, 214, 285, 334, 351, 435, 436, 438, 471, 472, 473, 476, 477, 478, 481, 485, 487, 488, 497, 498, 505, 506, 508, 509, 541, 542, 543, 544, 546, 547, 548, 549, 550, 551, 552, 592, 593, 602, 603, 606, 607, 642, 655, 658, 659, 660, 661, 663, 751, 799, 844, 872, 874, 875, 876, 877, 878, 914, 915, 924, 953, 954, 956, 1004, 1010, 1011, 1015, 1017, 1025, 1028, 1071, 1073, 1074, 1163, 1169, 1231, 1265, 1363, 1421, 1422, 1423, 1424, 1425, 1426, 1427, 1428, 1429, 1461, 1462, 1463, 1465, 1503, 1505, 1506, 1507, 1510, 1581, 1582, 1583, 1584, 1585, 1588, 1658, 1659, 1717, 1732, 1735, 1737, 1751, 1906, 1907, 1908, 1909, 1915, 1991, 2072, 2073, 2113, 2217, 2152, 2197, 2231, 2244, 2314, 2316, 2317, 2344, and 2701 by striking “not more than $5,000” each place it appears and inserting “under this title”;

1 of 2 references resolved to an enrolled provision · 1 partial

Notes

Historical and Revision Notes

Based on section 1590 of title 19, U.S.C., 1940 ed., Customs Duties (June 17, 1930, ch. 497, title IV, § 590, 46 Stat. 750).

Reference to felony, contained in words “such person shall be guilty of a felony” was omitted as unnecessary in view of definition of felony in section 1 of this title. This, too, was the policy adopted by the codifiers of the 1909 Criminal Code. (See S. Rept. 10, pt. I, pp. 12, 13, and 14, 60th Cong., 1st sess.)

Words “and upon conviction thereof” before “shall be punished” were also omitted as unnecessary, since punishment cannot be imposed until a conviction is secured.

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”.

Credits

1948–1994 · 2 acts

1948June 25, 1948, ch. 645, 62 Stat. 718
1994Pub. L. 103–322, title XXXIII, § 330016(1)(K), Sept. 13, 1994, 108 Stat. 2147.

Show as published

(June 25, 1948, ch. 645, 62 Stat. 718; Pub. L. 103–322, title XXXIII, § 330016(1)(K), Sept. 13, 1994, 108 Stat. 2147.)