                        TITLE 19--CUSTOMS DUTIES
 
                      CHAPTER 4--TARIFF ACT OF 1930
 
                 SUBTITLE III--ADMINISTRATIVE PROVISIONS
 
                     Part V--Enforcement Provisions
 
Sec. 1619. Award of compensation to informers


(a) In general

    If--
        (1) any person who is not an employee or officer of the United 
    States--
            (A) detects and seizes any vessel, vehicle, aircraft, 
        merchandise, or baggage subject to seizure and forfeiture under 
        the customs laws or the navigation laws and reports such 
        detection and seizure to a customs officer, or
            (B) furnishes to a United States attorney, the Secretary of 
        the Treasury, or any customs officer original information 
        concerning--
                (i) any fraud upon the customs revenue, or
                (ii) any violation of the customs laws or the navigation 
            laws which is being, or has been, perpetrated or 
            contemplated by any other person; and

        (2) such detection and seizure or such information leads to a 
    recovery of--
            (A) any duties withheld, or
            (B) any fine, penalty, or forfeiture of property incurred;

the Secretary may award and pay such person an amount that does not 
exceed 25 percent of the net amount so recovered.

(b) Forfeited property not sold

    If--
        (1) any vessel, vehicle, aircraft, merchandise, or baggage is 
    forfeited to the United States and is thereafter, in lieu of sale--
            (A) destroyed under the customs or navigation laws, or
            (B) delivered to any governmental agency for official use, 
        and

        (2) any person would be eligible to receive an award under 
    subsection (a) of this section but for the lack of sale of such 
    forfeited property,

the Secretary may award and pay such person an amount that does not 
exceed 25 percent of the appraised value of such forfeited property.

(c) Dollar limitation

    The amount awarded and paid to any person under this section may not 
exceed $250,000 for any case.

(d) Source of payment

    Unless otherwise provided by law, any amount paid under this section 
shall be paid out of appropriations available for the collection of the 
customs revenue.

(e) Recovery of bail bond

    For purposes of this section, an amount recovered under a bail bond 
shall be deemed a recovery of a fine incurred.

(June 17, 1930, ch. 497, title IV, Sec. 619, 46 Stat. 758; Aug. 5, 1935, 
ch. 438, title III, Sec. 305, 49 Stat. 527; Pub. L. 98-473, title II, 
Secs. 319, 321, Oct. 12, 1984, 98 Stat. 2056; Pub. L. 98-573, title II, 
Sec. 213(a)(15), Oct. 30, 1984, 98 Stat. 2988; Pub. L. 99-570, title 
III, Sec. 3125, Oct. 27, 1986, 100 Stat. 3207-88.)

                       References in Text

    The customs laws, referred to in subsecs. (a)(1)(A), (B)(ii), and 
(b)(1)(A), are classified generally to this title.
    The navigation laws, referred to in subsecs. (a)(1)(A), (B)(ii), and 
(b)(1)(A), are classified generally to Title 33, Navigation and 
Navigable Waters.


                            Prior Provisions

    Provisions similar to those in this section were contained in act 
Sept. 21, 1922, ch. 356, title IV, Sec. 619, 42 Stat. 988. That section 
was superseded by section 619 of act June 17, 1930, comprising this 
section, and repealed by section 651(a)(1) of the 1930 act.
    Provisions somewhat similar to those in this section, but applicable 
in part to any officer of the customs or other person, were contained in 
act June 22, 1874, ch. 391, Sec. 4, 18 Stat. 186. Section 3 of the 1874 
act required the Secretary of the Treasury to make suitable compensation 
in certain cases, as thereinafter provided, made an appropriation and 
required payments to be reported to Congress. Section 6 required claims 
to compensation to be established to the satisfaction of the court or 
judge, and required satisfactory proof when the fine, etc., was 
collected without judicial proceedings. All of these sections were 
repealed by act Sept. 21, 1922, ch. 356, title IV, Sec. 643, 42 Stat. 
989.
    Section 2 of the act of June 22, 1874, ch. 391, repealed all 
provisions under which moieties of fines, etc., were paid to informers, 
etc., and required the proceeds of all fines, penalties, and forfeitures 
to be paid into the Treasury. This last provision was omitted from the 
Code as superseded by section 527 of this title (act Mar. 4, 1907, ch. 
2918, Sec. 1, 34 Stat. 1315).
    Section 26 of that Act repealed inconsistent laws and saved existing 
rights. It was omitted from the Code as temporary and executed.
    R.S. Sec. 2948, providing that additional duties were not to be 
deemed fines, etc., for distribution to customs officers, became 
inoperative by the repeal of all provisions for payment of moieties of 
fines, etc., to informers or officers, by the act of June 2, 1874, ch. 
391, Sec. 2, and was repealed by act Sept. 21, 1922, ch. 356, title IV, 
Sec. 642, 42 Stat. 989.
    An appropriation for compensation in lieu of moieties was made by 
act Mar. 2, 1926, ch. 43, Sec. 1, 44 Stat. 141. Similar appropriations 
were contained in prior acts.


                               Amendments

    1986--Pub. L. 99-570 amended section generally. Prior to amendment, 
section read as follows: ``Any person not an officer of the United 
States who detects and seizes any vessel, vehicle, aircraft, 
merchandise, or baggage subject to seizure and forfeiture under the 
customs laws or the navigation laws, and who reports the same to an 
officer of the customs, or who furnishes to a United States attorney, to 
the Secretary of the Treasury, or to any customs officer original 
information concerning any fraud upon the customs revenue, or a 
violation of the customs laws or the navigation laws, perpetrated or 
contemplated, which detection and seizure or information leads to a 
recovery of any duties withheld, or of any fine, penalty, or forfeiture 
incurred, may be awarded and paid by the Secretary of the Treasury a 
compensation of 25 per centum of the net amount recovered, but not to 
exceed $250,000 in any case, which shall be paid out of any 
appropriations available for the collection of the revenue from customs. 
For the purposes of this section an amount recovered under a bail bond 
shall be deemed a recovery of a fine incurred. If any vessel, vehicle, 
aircraft, merchandise, or baggage is forfeited to the United States, and 
is thereafter, in lieu of sale, destroyed under the customs or 
navigation laws or delivered to any governmental agency for official 
use, compensation of 25 per centum of the appraised value thereof may be 
awarded and paid by the Secretary of the Treasury under the provisions 
of this section, but not to exceed $250,000 in any case. In no event 
shall the Secretary delegate the authority to pay an award under this 
section in excess of $10,000 to an official below the level of the 
Commissioner of Customs.''
    1984--Pub. L. 98-573, Sec. 213(a)(15)(A), and Pub. L. 98-473, 
Sec. 321, inserted reference to aircraft in two places.
    Pub. L. 98-573, Sec. 213(a)(15)(B), substituted ``$250,000'' for 
``$50,000'' in two places.
    Pub. L. 98-473, Sec. 319(a), substituted ``$150,000'' for 
``$50,000''.
    Pub. L. 98-473, Sec. 319(b), inserted ``In no event shall the 
Secretary delegate the authority to pay an award under this section in 
excess of $10,000 to an official below the level of the Commissioner of 
Customs.''
    1935--Act Aug. 5, 1935, inserted ``or the navigation laws'' after 
``customs laws'', and provisions authorizing award of compensation of 25 
per centum of the appraised value, but not to exceed $50,000 in any 
case.


                    Effective Date of 1984 Amendment

    Amendment by Pub. L. 98-573 effective Oct. 15, 1984, see section 
214(e) of Pub. L. 98-573, set out as a note under section 1304 of this 
title.

                  Section Referred to in Other Sections

    This section is referred to in sections 1600, 1613b of this title; 
title 31 section 9703.
