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Code · U.S. Code · Title 19 - CUSTOMS DUTIES · CHAPTER 4— TARIFF ACT OF 1930 · Part III— Ascertainment, Collection, and Recovery of Duties · § 1497

§ 1497. Penalties for failure to declare

540 words·~2 min read·/usc/title-19/section-1497

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(a)In general
(1)Any article which—
(A)is not included in the declaration and entry as made or transmitted; and
(B)is not mentioned before examination of the baggage begins—
(i)in writing by such person, if written declaration and entry was required, or
(ii)orally, if written declaration and entry was not required;
shall be subject to forfeiture and such person shall be liable for a penalty determined under paragraph
(2)with respect to such article.
(2)The amount of the penalty imposed under paragraph
(1)with respect to any article is equal to—
(A)if the article is a controlled substance, either $500 or an amount equal to 1,000 percent of the value of the article, whichever amount is greater; and
(B)if the article is not a controlled substance, the value of the article.
(b)Value of controlled substances
(1)Notwithstanding any other provision of this chapter, the value of any controlled substance shall, for purposes of this section, be equal to the amount determined by the Secretary in consultation with the Attorney General of the United States, to be equal to the price at which such controlled substance is likely to be illegally sold to the consumer of such controlled substance.
(2)The Secretary and the Attorney General of the United States shall establish a method of determining the price at which each controlled substance is likely to be illegally sold to the consumer of such controlled substance.
(June 17, 1930, ch. 497, title IV, § 497, 46 Stat. 728; Pub. L. 99–570, title III, § 3116, Oct. 27, 1986, 100 Stat. 3207–83; Pub. L. 100–690, title VII, § 7367(a), Nov. 18, 1988, 102 Stat. 4479; Pub. L. 103–182, title VI, § 612, Dec. 8, 1993, 107 Stat. 2170.)
Connections11 cite this
16 references not yet in our index
  • June 17, 1930, ch. 497
  • 46 Stat. 728
  • Pub. L. 99–570, title III, § 3116
  • 100 Stat. 3207–83
  • Pub. L. 100–690, title VII, § 7367(a)
  • 102 Stat. 4479
  • Pub. L. 103–182, title VI, § 612
  • 107 Stat. 2170
  • act Sept. 21, 1922, ch. 356, title IV, § 497
  • 42 Stat. 964
  • act Sept. 21, 1922, ch. 356, title IV, § 642
  • 42 Stat. 989
  • Pub. L. 103–182, § 612(1)
  • Pub. L. 103–182, § 612(2)
  • Pub. L. 100–690
  • Pub. L. 99–570
Citation graph
cites case law
§ 1497
Penalties for failure to declare
C.F.R.×3
Bills×2
Fed. Reg.×2
Stat.×2
Stat. Comp.×1
U.S.C.×1
ActJune 17, 1930, ch. 497
Stat.46 Stat. 728
Pub. L.Pub. L. 99–570, title III, § 3116
Stat.100 Stat. 3207–83
Pub. L.Pub. L. 100–690, title VII, § 7367(a)
Cites 16 · showing 5Cited by 11 across 6 sources
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