§ 550. — False claim for refund of duties.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 18USC550]
TITLE 18--CRIMES AND CRIMINAL PROCEDURE
PART I--CRIMES
CHAPTER 27--CUSTOMS
Sec. 550. False claim for refund of duties
Whoever knowingly and willfully files any false or fraudulent entry
or claim for the payment of drawback, allowance, or refund of duties
upon the exportation of merchandise, or knowingly or willfully makes or
files any false affidavit, abstract, record, certificate, or other
document, with a view to securing the payment to himself or others of
any drawback, allowance, or refund of duties, on the exportation of
merchandise, greater than that legally due thereon, shall be fined under
this title or imprisoned not more than two years, or both, and such
merchandise or the value thereof shall be forfeited.
(June 25, 1948, ch. 645, 62 Stat. 718; Pub. L. 103-322, title XXXIII,
Sec. 330016(1)(K), Sept. 13, 1994, 108 Stat. 2147.)
Historical and Revision Notes
Based on section 1590 of title 19, U.S.C., 1940 ed., Customs Duties
(June 17, 1930, ch. 497, title IV, Sec. 590, 46 Stat. 750).
Reference to felony, contained in words ``such person shall be
guilty of a felony'' was omitted as unnecessary in view of definition of
felony in section 1 of this title. This, too, was the policy adopted by
the codifiers of the 1909 Criminal Code. (See S. Rept. 10, pt. I, pp.
12, 13, and 14, 60th Cong., 1st sess.)
Words ``and upon conviction thereof'' before ``shall be punished''
were also omitted as unnecessary, since punishment cannot be imposed
until a conviction is secured.
Changes were made in phraseology.
Amendments
1994--Pub. L. 103-322 substituted ``fined under this title'' for
``fined not more than $5,000''.
