19 U.S.C. § 1621 - Limitation of actions

• Cite as: 19 U.S.C. § 1621

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-

(1) 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

(2) 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.

Cite as 19 U.S.C. § 1621

Source: 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.

Notes from the Office of Law Revision Counsel

current through 7/7/2021

PRIOR PROVISIONS

Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, §621, 42 Stat. 988. That section was superseded by section 621 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act.

Provisions substantially similar to those in this section, except that the period of limitation was three years, were contained in act June 22, 1874, ch. 391, §22, 18 Stat. 190, prior to repeal by act Sept. 21, 1922, ch. 356, title IV, §643, 42 Stat. 989.