                 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''.
