Sec. 621. LIMITATION OF ACTIONS

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## SEC. 621 LIMITATION OF ACTIONS **[**[19 U.S.C. 1621](/us/usc/t19/s1621)**]** No suit or action to recover any duty under section 592(d), 593A(d), 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 592 or 593A, 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.

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U.S. Code

Limitation of actions
§ 1621

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Sec. 621

LIMITATION OF ACTIONS

U.S.C.§ 1621

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