[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR148.19]



[Page 140]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

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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