WHAT THE LAW DOINCongress, in plain words

The law › Title 19, Customs Duties › Chapter 4

19 U.S.C. 1592: Penalties for fraud, gross negligence, and negligence

Created in 1978 by Public Law 95-410. Changed by 14 later laws. No bill we track in this Congress changes it.

8 other sections of the Code cite this one, including 19 U.S.C. 1509, 19 U.S.C. 1592a, 19 U.S.C. 1595, 19 U.S.C. 1595a, 19 U.S.C. 1613.

3 parts of federal rules cite it as their authority, written by U.S. Customs and Border Protection, Department of Homeland Security; Department of the Treasury (3).

This Congress

No bill we track in the 119th Congress changes this section.

    How it got here

    2020

    • Pub. L. 116–113, §204(a)(1), added par. (5) and struck out former par. (5) which related to prior disclosure regarding NAFTA claims. (United States-Mexico-Canada Agreement Implementation Act) Law text · (c)
    • Pub. L. 116–113, §204(a)(2), added subsec. (f) and struck out former subsec. (f) which related to false certifications regarding exports to NAFTA countries. (United States-Mexico-Canada Agreement Implementation Act) Law text · (f)

    2011

    • Pub. L. 112–41, §§107(c), 204(a)(1)(B), temporarily added par. (11). Former par. (11) redesignated (12). See Effective and Termination Dates of 2011 Amendment note below. (United States-Korea Free Trade Agreement Implementation Act) Law text · (c)
    • Pub. L. 112–42, §§107(c), 205(a)(1)(B), temporarily added par. (12). Former par. (12) redesignated (13). See Effective and Termination Dates of 2011 Amendment note below. (United States- Colombia Trade Promotion Agreement Implementation Act) Law text · (c)
    • Pub. L. 112–41, §§107(c), 204(a)(1)(A), temporarily redesignated par. (11) as (12). See Effective and Termination Dates of 2011 Amendment note below. (United States-Korea Free Trade Agreement Implementation Act) Law text · (c)
    • Pub. L. 112–43, §§107(c), 205(a)(1)(B), temporarily added par. (13). Former par. (13) redesignated (14). See Effective and Termination Dates of 2011 Amendment note below. (United States- Panama Trade Promotion Agreement Implementation Act) Law text · (c)
    • Pub. L. 112–42, §§107(c), 205(a)(1)(A), temporarily redesignated par. (12) as (13). See Effective and Termination Dates of 2011 Amendment note below. (United States- Colombia Trade Promotion Agreement Implementation Act) Law text · (c)
    • Pub. L. 112–43, §§107(c), 205(a)(1)(A), temporarily redesignated par. (13) as (14). See Effective and Termination Dates of 2011 Amendment note below. (United States- Panama Trade Promotion Agreement Implementation Act) Law text · (c)
    • Pub. L. 112–41, §§107(c), 204(a)(2), temporarily added subsec. (j). See Effective and Termination Dates of 2011 Amendment note below. (United States-Korea Free Trade Agreement Implementation Act) Law text · (j)
    • Pub. L. 112–42, §§107(c), 205(a)(2), temporarily added subsec. (k). See Effective and Termination Dates of 2011 Amendment note below. (United States- Colombia Trade Promotion Agreement Implementation Act) Law text · (k)
    • Pub. L. 112–43, §§107(c), 205(a)(2), temporarily added subsec. (l). See Effective and Termination Dates of 2011 Amendment note below. (United States- Panama Trade Promotion Agreement Implementation Act) Law text · (l)

    2007

    • Pub. L. 110–138, §§107(c), 205(a)(1), temporarily added par. (10) and redesignated former par. (10) as (11). See Effective and Termination Dates of 2007 Amendment note below. (United States-Peru Trade Promotion Agreement Implementation Act) Law text · (c), (11)
    • Pub. L. 110–138, §§107(c), 205(a)(2), temporarily added subsec. (i). See Effective and Termination Dates of 2007 Amendment note below. (United States-Peru Trade Promotion Agreement Implementation Act) Law text · (i)

    2005

    • Pub. L. 109–53, §§107(d), 206(a)(1), temporarily added par. (9) and redesignated former par. (9) as (10). See Effective and Termination Dates of 2005 Amendment note below. (Dominican Republic- Central America-United States Free Trade Agreement Implementation Act) Law text · (c), (10)
    • Pub. L. 109–53, §§107(d), 206(a)(2), temporarily added subsec. (h). See Effective and Termination Dates of 2005 Amendment note below. (Dominican Republic- Central America-United States Free Trade Agreement Implementation Act) Law text · (h)

    2004

    • Pub. L. 108–286, §§106(c), 205, temporarily added par. (8) and redesignated former par. (8) as (9). See Effective and Termination Dates of 2004 Amendment note below. (United States- Australia Free Trade Agreement Implementation Act) Law text · (c), (9)

    2003

    • Pub. L. 108–77, §§107(c), 205(a)(1)(B), temporarily added par. (6). Former par. (6) redesignated (7). See Effective and Termination Dates of 2003 Amendments note below. (United States-Chile Free Trade Agreement Implementation Act) Law text · (c)
    • Pub. L. 108–78, §§107(c), 204(2), temporarily added par. (7). Former par. (7) redesignated (8). See Effective and Termination Dates of 2003 Amendments note below. (United States- Singapore Free Trade Agreement Implementation Act) Law text · (c)
    • Pub. L. 108–77, §§107(c), 205(a)(1)(A), temporarily redesignated par. (6) as (7). See Effective and Termination Dates of 2003 Amendments note below. (United States-Chile Free Trade Agreement Implementation Act) Law text · (c)
    • Pub. L. 108–78, §§107(c), 204(1), temporarily redesignated par. (7) as (8). See Effective and Termination Dates of 2003 Amendments note below. (United States- Singapore Free Trade Agreement Implementation Act) Law text · (c)
    • Pub. L. 108–77, §§107(c), 205(a)(2), temporarily added subsec. (g). See Effective and Termination Dates of 2003 Amendments note below. (United States-Chile Free Trade Agreement Implementation Act) Law text · (g)

    1999

    • Pub. L. 106–36 amended Pub. L. 103–182, §621(4)(A). See 1993 Amendment notes below. (Miscellaneous Trade and Technical Corrections Act of 1999) Law text · (c), (B)

    1996

    • Pub. L. 104–295, §3(a)(4)(A), substituted "lawful duty, tax, or fee" for "lawful duty". (Miscellaneous Trade and Technical Corrections Act of 1996) Law text · (a)
    • Pub. L. 104–295, §3(a)(4)(B), substituted "lawful duties, taxes, and fees" for "lawful duties". (Miscellaneous Trade and Technical Corrections Act of 1996) Law text · (b), (c), (3)
    • Pub. L. 104–295, §21(e)(12), amended Pub. L. 103–182, §621(4)(A). See 1993 Amendment notes below. (Miscellaneous Trade and Technical Corrections Act of 1996) Law text · (c), (B)
    • Pub. L. 104–295, §3(a)(4)(B), substituted "lawful duties, taxes, and fees" for "lawful duties" in two places. (Miscellaneous Trade and Technical Corrections Act of 1996) Law text · (c), (B)
    • Pub. L. 104–295, §21(e)(13), inserted comma after "taxes" in heading. (Miscellaneous Trade and Technical Corrections Act of 1996) Law text · (d)
    • Pub. L. 104–295, §3(a)(5), substituted "and fees be restored" for "or fees be restored". (Miscellaneous Trade and Technical Corrections Act of 1996) Law text · (d)

    1993

    • Pub. L. 103–182, §621(1), inserted "or electronically transmitted data or information" after "document". · (a)
    • Pub. L. 103–182, §621(2), inserted at end "The mere nonintentional repetition by an electronic system of an initial clerical error does not constitute a pattern of negligent conduct." · (a)
    • Pub. L. 103–182, §621(3)(A), substituted "the Customs Service" for "the appropriate customs officer", "it shall issue" for "he shall issue" and "its intention" for "his intention" in introductory provisions. · (b)
    • Pub. L. 103–182, §621(3)(B), substituted "the Customs Service shall determine" for "the appropriate customs officer shall determine", "the Customs Service determines" for "such officer determines" in two places, "it shall" for "he shall" in two places, and "the Customs Service shall… · (b)
    • Pub. L. 103–182, §621(4)(B), inserted at end "For purposes of this section, a formal investigation of a violation is considered to be commenced with regard to the disclosing party and the disclosed information on the date recorded in writing by the Customs Service as the date on whi… · (c)
    • Pub. L. 103–182, §621(4)(A), as amended by Pub. L. 104–295, §21(e)(12); Pub. L. 106–36, §1001(b)(8), substituted "time of disclosure, or within 30 days (or such longer period as the Customs Service may provide) after notice by the Customs Service of its" for "time of disclosur… · (c)
    • Pub. L. 103–182, §621(4)(A), as amended by Pub. L. 104–295, §21(e)(12); Pub. L. 106–36, §1001(b)(8), which directed the substitution of "time of disclosure, or within 30 days (or such longer period as the Customs Service may provide) after notice by the Customs Service of its" fo… · (c)
    • Pub. L. 103–182, §205(c)(1), added par. (5) and redesignated former par. (5) as (6). · (c), (6)
    • Pub. L. 103–182, §621(5), inserted ", taxes or fees" after "duties" in heading and in text substituted "duties, taxes, or fees" for "duties" in two places and "the Customs Service" for "the appropriate customs officer". · (d)
    • Pub. L. 103–182, §205(c)(2), added subsec. (f). · (f)

    1986

    • Pub. L. 99–514 substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954", which for purposes of codification was translated as "title 26" thus requiring no change in text. · (c)

    1980

    • Pub. L. 96–417 substituted in heading "Court of International Trade" for "District court" and in text "proceeding commenced by the United States in the Court of International Trade" for "proceeding in a United States district court commenced by the United States pursuant to section 160… · (e)

    1978

    • Pub. L. 95–410 substituted subsecs. (a) to (e) relating to penalties for fraud, gross negligence, and negligence for prior provisions which: provided for forfeiture of merchandise, or recovery of value thereof, where entry or attempted entry of the merchandise was made using fraudulent or false inv…

    Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.