[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR148.19]

[Page 140]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 148--PERSONAL DECLARATIONS AND EXEMPTIONS--Table of Contents
 
                         Subpart B--Declarations
 
Sec. 148.19  False or fraudulent statement.

    A passenger who makes any false or fraudulent statement or engages 
in other conduct within the purview of section 592, Tariff Act of 1930, 
as amended (19 U.S.C. 1592), whereby a Customs officer is or may be 
induced to pass an article free of duty or at less than the proper 
amount of duty, or to treat an article in some other manner in order to 
obtain a benefit, shall be deemed to have violated 19 U.S.C. 1592. In 
any such case the article involved shall be seized only if one or more 
of the conditions set forth in section 162.75 of this chapter are 
present, if it is available for seizure at the time the violation is 
detected, and if such seizure is otherwise practicable, unless the 
article is in the possession of an innocent holder for value who has 
full right to possession as against any party to the Customs violation. 
If seizure is not made, an amount equivalent to the maximum penalty 
which may be assessed in accordance with the passenger's degree of 
culpability as provided in 19 U.S.C. 1592(c) shall be demanded from the 
passenger. The amount demanded in lieu of seizure shall be determined in 
accordance with the guidelines contained in the appendix to part 171 of 
this chapter. In all cases, the estimated duties shall be demanded of 
the passenger as soon as possible after the discovery of the violation. 
Any applicable internal revenue tax shall also be demanded unless the 
merchandise is to be, or has been, forfeited.

[T.D. 84-18, 49 FR 1678, Jan. 13, 1984; 49 FR 3986, Feb. 1, 1984]

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