18 U.S.C. § 496 — Customs matters

Whoever forges, counterfeits or falsely alters any writing made or required to be made in connection with the entry or withdrawal of imports or collection of customs duties, or uses any such writing knowing the same to be forged, counterfeited or falsely altered, shall be fined under this title or imprisoned not more than three years, or both. (June 25, 1948, ch. 645, 62 Stat. 711 ; Pub. L. 103–322, title XXXIII, § 330016(1)(L) , Sept. 13, 1994 , 108 Stat. 2147 .) Historical and Revision Notes Based on title 18, U.S.C., 1940 ed., § 119 (Mar. 4, 1909, ch. 321, § 63, 35 Stat. 1100 ). Section was rewritten to apply to all customs documents or writings. The Treasury Department advises that certificates of entry are obsolete. Mandatory punishment provision was rephrased in the alternative. Changes were made in phraseology. Editorial Notes Amendments 1994— Pub. L. 103–322 substituted “fined under this title” for “fined not more than $10,000”.

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