19 U.S.C. § 1621 | Limitation of actions

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 46 Stat. 758 Aug. 5, 1935, ch. 438 49 Stat. 527 Pub. L. 95–410, title I, § 110(e)Oct. 3, 197892 Stat. 897 Pub. L. 103–182, title VI, § 668Dec. 8, 1993107 Stat. 2216 Pub. L. 106–185, § 11Apr. 25, 2000114 Stat. 217(, title IV, § 621, ; , title III, § 306, ; , , ; , , ; , , .)

Editorial Notes

Prior Provisions

act Sept. 21, 1922, ch. 356, title IV, § 621 42 Stat. 988June 17, 1930Provisions similar to those in this section were contained in , . That section was superseded by section 621 of act , comprising this section, and repealed by section 651(a)(1) of the 1930 act.

act June 22, 1874, ch. 391, § 22 18 Stat. 190 act Sept. 21, 1922, ch. 356, title IV, § 643 42 Stat. 989Provisions substantially similar to those in this section, except that the period of limitation was three years, were contained in , , prior to repeal by , .

Amendments

Pub. L. 106–1852000— inserted “, 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” after “within five years after the time when the alleged offense was discovered” in introductory provisions.

Pub. L. 103–182Providedsection 1592 of this titleProvided further1993— inserted “any duty under section 1592(d), 1593a(d) of this title, or” before “any pecuniary penalty” and substituted “discovered; except that—” along with pars. (1) and (2) for “discovered: , That in the case of an alleged violation of arising out of gross negligence or negligence, such suit or action shall not be instituted more than five years after the date the alleged violation was committed: , That the time of the absence from the United States of the person subject to such penalty or forfeiture, or of any concealment or absence of the property, shall not be reckoned within this period of limitation.”

Pub. L. 95–410 section 1592 of this title1978— prescribed for any suit or action for violation of arising out of gross negligence or negligence a five year limitation period following date of alleged violation.

Aug. 5, 19351935—Act , substituted “the alleged offense was discovered” for “such penalty or forfeiture accrued”.

Statutory Notes and Related Subsidiaries

Effective Date of 2000 Amendment

Pub. L. 106–185Apr. 25, 2000section 21 of Pub. L. 106–185 section 1324 of Title 8Amendment by applicable to any forfeiture proceeding commenced on or after the date that is 120 days after , see , set out as a note under , Aliens and Nationality.

Effective Date of 1978 Amendment

Pub. L. 95–410 section 1592 of this titleOct. 3, 1978section 110(f)(2) of Pub. L. 95–410 section 1592 of this titleEffective date of amendment by for alleged violation of arising out of gross negligence or negligence committed on or after , or before such date without commencement of proceedings except where barred by provisions of this section in effect prior to such date, see , set out as a note under .