19 U.S.C. § 1621 — Limitation of actions
submitted 96 years ago by ch. 497 to r/title-19-CUSTOMS-DUTIES · 187 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
No suit or action to recover any duty under section 1592(d), 1593a(d) of this title, or any pecuniary penalty or forfeiture of property accruing under the customs laws shall be instituted unless such suit or action is commenced within five years after the time when the alleged offense was discovered, or in the case of forfeiture, within 2 years after the time when the involvement of the property in the alleged offense was discovered, whichever was later; except that—
in the case of an alleged violation of section 1592 or 1593a of this title, no suit or action (including a suit or action for restoration of lawful duties under subsection (d) of such sections) may be instituted unless commenced within 5 years after the date of the alleged violation or, if such violation arises out of fraud, within 5 years after the date of discovery of fraud, and
the time of the absence from the United States of the person subject to the penalty or forfeiture, or of any concealment or absence of the property, shall not be reckoned within the 5-year period of limitation.
Source credit: (June 17, 1930, ch. 497, title IV, § 621, 46 Stat. 758; Aug. 5, 1935, ch. 438, title III, § 306, 49 Stat. 527; Pub. L. 95–410, title I, § 110(e), Oct. 3, 1978, 92 Stat. 897; Pub. L. 103–182, title VI, § 668, Dec. 8, 1993, 107 Stat. 2216; Pub. L. 106–185, § 11, Apr. 25, 2000, 114 Stat. 217.)
- 1930Enacted · Act of June 17, 1930, ch. 497 · 46 Stat. 758
- 1935Amended · Act of Aug. 5, 1935, ch. 438 · 49 Stat. 527
- 1978Amended · Pub. L. 95-410 · 92 Stat. 897
- 1993Amended · Pub. L. 103-182 · 107 Stat. 2216
- 2000Amended · Pub. L. 106-185 · 114 Stat. 217
A history note hasn’t been published yet. The record shows enactment by ch. 497 on 1930-06-17.
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