                        TITLE 19--CUSTOMS DUTIES
 
                      CHAPTER 4--TARIFF ACT OF 1930
 
                 SUBTITLE III--ADMINISTRATIVE PROVISIONS
 
                     Part V--Enforcement Provisions
 
Sec. 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, title IV, Sec. 621, 46 Stat. 758; Aug. 5, 1935, 
ch. 438, title III, Sec. 306, 49 Stat. 527; Pub. L. 95-410, title I, 
Sec. 110(e), Oct. 3, 1978, 92 Stat. 897; Pub. L. 103-182, title VI, 
Sec. 668, Dec. 8, 1993, 107 Stat. 2216; Pub. L. 106-185, Sec. 11, Apr. 
25, 2000, 114 Stat. 217.)

                       References in Text

    The customs laws, referred to in text, are classified generally to 
this title.


                            Prior Provisions

    Provisions similar to those in this section were contained in act 
Sept. 21, 1922, ch. 356, title IV, Sec. 621, 42 Stat. 988. That section 
was superseded by section 621 of act June 17, 1930, comprising this 
section, and repealed by section 651(a)(1) of the 1930 act.
    Provisions substantially similar to those in this section, except 
that the period of limitation was three years, were contained in act 
June 22, 1874, ch. 391, Sec. 22, 18 Stat. 190, prior to repeal by act 
Sept. 21, 1922, ch. 356, title IV, Sec. 643, 42 Stat. 989.


                               Amendments

    2000--Pub. L. 106-185 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.
    1993--Pub. L. 103-182 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: Provided, That in the case of an alleged violation of 
section 1592 of this title 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: Provided 
further, 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.''
    1978--Pub. L. 95-410 prescribed for any suit or action for violation 
of section 1592 of this title arising out of gross negligence or 
negligence a five year limitation period following date of alleged 
violation.
    1935--Act Aug. 5, 1935, substituted ``the alleged offense was 
discovered'' for ``such penalty or forfeiture accrued''.


                    Effective Date of 2000 Amendment

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


                    Effective Date of 1978 Amendment

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

                  Section Referred to in Other Sections

    This section is referred to in section 1641 of this title.
