19 U.S.C. § 1621
Limitation of actions
United States · Title 19 — CUSTOMS DUTIES · Status: effective
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- Citation
- 19 U.S.C. § 1621, Limitation of actions, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/450506
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Full text
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—
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.
- Customs Procedural Reform and Simplification Act of 1978House: no recorded tallySenate: no recorded tally
- North American Free Trade Agreement Implementation Act
- Civil Asset Forfeiture Reform Act of 2000House: 375–48Senate: no recorded tally