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[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
  January 24, 2002 and December 19, 2002]
[CITE: 19USC1497]

 
                        TITLE 19--CUSTOMS DUTIES
 
                      CHAPTER 4--TARIFF ACT OF 1930
 
                 SUBTITLE III--ADMINISTRATIVE PROVISIONS
 
       Part III--Ascertainment, Collection, and Recovery of Duties
 
Sec. 1497. Penalties for failure to declare


(a) In general

    (1) Any article which--
        (A) is not included in the declaration and entry as made or 
    transmitted; and
        (B) is not mentioned before examination of the baggage begins--
            (i) in writing by such person, if written declaration and 
        entry was required, or
            (ii) orally, if written declaration and entry was not 
        required;

shall be subject to forfeiture and such person shall be liable for a 
penalty determined under paragraph (2) with respect to such article.
    (2) The amount of the penalty imposed under paragraph (1) with 
respect to any article is equal to--
        (A) if the article is a controlled substance, either $500 or an 
    amount equal to 1,000 percent of the value of the article, whichever 
    amount is greater; and
        (B) if the article is not a controlled substance, the value of 
    the article.

(b) Value of controlled substances

    (1) Notwithstanding any other provision of this chapter, the value 
of any controlled substance shall, for purposes of this section, be 
equal to the amount determined by the Secretary in consultation with the 
Attorney General of the United States, to be equal to the price at which 
such controlled substance is likely to be illegally sold to the consumer 
of such controlled substance.
    (2) The Secretary and the Attorney General of the United States 
shall establish a method of determining the price at which each 
controlled substance is likely to be illegally sold to the consumer of 
such controlled substance.

(June 17, 1930, ch. 497, title IV, Sec. 497, 46 Stat. 728; Pub. L. 99-
570, title III, Sec. 3116, Oct. 27, 1986, 100 Stat. 3207-83; Pub. L. 
100-690, title VII, Sec. 7367(a), Nov. 18, 1988, 102 Stat. 4479; Pub. L. 
103-182, title VI, Sec. 612, Dec. 8, 1993, 107 Stat. 2170.)


                            Prior Provisions

    Provisions similar to those in this section were contained in act 
Sept. 21, 1922, ch. 356, title IV, Sec. 497, 42 Stat. 964. That section 
was superseded by section 497 of act June 17, 1930, comprising this 
section, and repealed by section 651(a)(1) of the 1930 act.
    A prior provision for forfeiture of any article subject to duty 
found in baggage, and not mentioned to the collector before whom entry 
was made, and for a penalty of treble the value of the article, was 
contained in R.S. Sec. 2802, prior to repeal by act Sept. 21, 1922, ch. 
356, title IV, Sec. 642, 42 Stat. 989.


                               Amendments

    1993--Subsec. (a)(1)(A). Pub. L. 103-182, Sec. 612(1), inserted ``or 
transmitted'' after ``made''.
    Subsec. (a)(2)(A). Pub. L. 103-182, Sec. 612(2), amended subpar. (A) 
generally. Prior to amendment, subpar. (A) read as follows: ``if the 
article is a controlled substance, 1,000 percent of the value of the 
article; and''.
    1988--Subsec. (a)(2)(A). Pub. L. 100-690 substituted ``1,000 
percent'' for ``200 percent''.
    1986--Pub. L. 99-570 amended section generally. Prior to amendment, 
section read as follows: ``Any article not included in the declaration 
and entry as made, and, before examination of the baggage was begun, not 
mentioned in writing by such person, if written declaration and entry 
was required, or orally if written declaration and entry was not 
required, shall be subject to forfeiture and such person shall be liable 
to a penalty equal to the value of such article.''

                  Section Referred to in Other Sections

    This section is referred to in section 1590 of this title.