§ 1621. Limitation of actions
689 words·~3 min read·
/usc/title-19/section-1621A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.
(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.)
Connections19 cite this · traces to 2
Cited by 19 sections · top 14
U.S. Code
statutes-at-large
- Public Law 95–410To provide customs procedural reform, and for other purposes
- Public Law 98–573To amend the trade laws, authorize the negotiation of trade agreements, extend trade preferences, change the tariff treatment with respect to certain articles and for other purposes
- Public Law 106–185To provide a more just and uniform procedure for Federal civil forfeitures, and for other purposes
statute-compilations
register
Traces to 2 documents
21 references not yet in our index
- June 17, 1930, ch. 497
- 46 Stat. 758
- Aug. 5, 1935, ch. 438
- 49 Stat. 527
- Pub. L. 95–410, title I, § 110(e)
- 92 Stat. 897
- Pub. L. 103–182, title VI, § 668
- 107 Stat. 2216
- Pub. L. 106–185, § 11
- 114 Stat. 217
- act Sept. 21, 1922, ch. 356, title IV, § 621
- 42 Stat. 988
- act June 22, 1874, ch. 391, § 22
- 18 Stat. 190
- act Sept. 21, 1922, ch. 356, title IV, § 643
- 42 Stat. 989
- Pub. L. 106–185
- Pub. L. 103–182
- Pub. L. 95–410
- section 21 of Pub. L. 106–185
- section 110(f)(2) of Pub. L. 95–410
Citation graph
cites case law
§ 1621
Limitation of actions
Fed. Reg.×7
U.S.C.×5
Stat.×4
Bills×2
Stat. Comp.×1
ActJune 17, 1930, ch. 497
Stat.46 Stat. 758
ActAug. 5, 1935, ch. 438
Stat.49 Stat. 527
Pub. L.Pub. L. 95–410, title I, § 110(e)
Cites 23 · showing 7Cited by 19 across 5 sources