proceed against the merchandise or its domestic value. If the merchandise is in the possession of an innocent purchaser, it shall not be seized. In such cases, or when the merchandise is not available for seizure, the collector shall proceed to recover the domestic value.

(b) If a claim for forfeiture value is made by the collector and is not paid or settled as prescribed in this part, the claim shall be forwarded to the United States attorney for appropriate action.

(c) When any articles is seized under the provisions of section 499, Tariff Act of 1930, as amended," it shall be subject

any false statement in any declaration under the provisions of section 485 of this Act (relating to declaration on entry) without reasonable cause to believe the truth of such statement, or aids or procures the making of any such false statement as to any matter material thereto without reasonable cause to believe the truth of such statement, whether or not the United States shall or may be deprived of the lawful duties, or any portion thereof, accruing upon the merchandise, or any portion thereof, embraced or referred to in such invoice, declaration, affidavit, letter, paper, or statement; or is guilty of any willful act or omission by means whereof the United States is or may be deprived of the lawful duties or any portion thereof accruing upon the merchandise or any portion thereof, embraced or referred to in such invoice, declaration, affidavit, letter, paper, or statement, or affected by such act or omission, such merchandise or the value thereof to be recovered from such person or persons, shall be subject to forfeiture, which forfeiture shall only apply to the whole of the merchandise or the value thereof in the case or package containing the particular article or articles of merchandise to which such fraud or false paper or statement relates. The arrival within the territorial limits of the United States of any merchandise consigned for sale and remaining the property of the shipper or consignor and the acceptance of a false or fraudulent invoice thereof by the consignee or the agent of the consignor, or the existence of any other facts constituting an attempted fraud, shall be deemed, for the purposes of this section, to be an attempt to enter such merchandise notwithstanding no actual entry has been made or offered." (Tariff Act of 1930, sec. 592, as amended; 19 U.S.C. 1592)

Acts or omissions which constitute grounds for forfeiture under section 592 may also justify criminal prosecution under 18 U.S.C. 542, in addition to the forfeiture incurred under section 592.

13 4 * If any package is found by the appraiser to contain any article not specified in the invoice and he reports to the collector that in his opinion such article was omitted from the invoice with fraudulent intent on

to forfeiture under section 592 of the tariff act, as amended.

(d) An entry covering merchandise subject to the provisions of such section 592 shall be liquidated and the duties collected as though no forfeiture had been incurred. Appraisement of the merchandise or liquidation of the entry shall not be withheld merely because of the pending forfeiture proceedings. When merchandise not covered by an entry is subject to such section 592, a demand shall be made on the importer for payment of the duty estimated to be due on such merchandise in addition to the seizure of the merchandise or the demand for forfeiture value. Any applicable internal-revenue tax shall also be demanded unless the merchandise is to be, or has been, forfeited.

(Sec. 592, 46 Stat. 750, as amended; 19 U.S.C. 1592)

15 "Whoever knowingly and willfully, with intent to defraud the United States, smuggles, or clandestinely introduces into the United States any merchandise which should have been invoiced, or makes out or passes, or attempts to pass, through the customhouse any false, forged, or fraudulent invoice, or other document or paper; or

"Whoever fraudulently or knowingly imports or brings into the United States, any merchandise contrary to law, or receives, conceals, buys, sells, or in any manner facilitates the transportation, concealment, or sale of such merchandise after importation, knowing the same to have been imported or brought into the United States contrary to law

"Shall be fined not more than $5,000 or imprisoned not more than two years, or both. "Proof of defendant's possession of such goods, unless explained to the satisfaction of the jury, shall be deemed evidence sufficient to authorize conviction for violation of this section.

"Merchandise introduced into the United States in violation of this section, or the value thereof, to be recovered from any per(Footnote continued on 414).

when there is clear indication of a violation of some specific provision of law.16

(Sec. 1, 62 Stat. 716; 18 U.S.C. 545)

§ 23.9 Narcotic drugs and marihuana.

(a) The penalties prescribed in section 584, Tariff Act of 1930, as amended," shall be assessed with respect to any unmanifested narcotic drug found on board of, or after having been unladen from, a vessel or vehicle. This rule is without exception and shall be applied without regard to any opinion of a customs officer as to any question of negligence or responsibility.

(b) When a package of regular cargo or a passenger's baggage otherwise properly manifested is found to contain any narcotic drug or marihuana imported for sale or other commercial purpose and not shown as such on the manifest, the penalties prescribed in such section 584 shall be assessed with respect to such narcotic drug or marihuana.

(Footnote continued from 413.)

son described in the first or second paragraph of this section, shall be forfeited to the United States."

"The term 'United States', as used in this section, shall not include the Philippine Islands, Virgin Islands, American Samoa, Wake Island, Midway Islands, Kingman Reef, Johnston Island, or Guam." (18 U.S.C. 545) 18 It is not necessary that the Government shall have been deprived of duty to warrant a conviction of forfeiture under 18 U.S.C. 545; it need only be established that merchandise has been fraudulently or knowingly introduced into the United States contrary to law.

"Contrary to law" is not confined to the customs laws but means any law. See Callahan v. United States, 285 U. S. 515.

17 # * * If any of such merchandise so found consists of heroin, morphine, or cocaine, the master of such vessel or person in charge of such vehicle or the owner of such vessel or vehicle shall be liable to a penalty of $50 for each ounce thereof so found. If any of such merchandise so found consists of smoking opium or opium prepared for smoking, the master of such vessel or person in charge of such vehicle or the owner of such vessel or vehicle shall be liable to a penalty of $25 for each ounce thereof so found. If any of such merchandise so found consists of crude opium, the master of such vessel or person in charge of such vehicle or the owner of such vessel or vehicle shall be liable to a penalty of $10 for each ounce thereof so found. Such penalties shall, notwithstanding the proviso in section 594 of this act (relating to the immunity of vessels or vehicles used as common carriers), constitute a lien upon

(c) The penalties prescribed in section 453, Tariff Act of 1930, shall be assessed in every case where a narcotic drug or marihuana is unladen without a permit.

(d) When a package of regular cargo or a passenger's baggage otherwise covered by a permit to unlade is found to contain any narcotic drug or marihuana imported for sale or other commercial purpose and not specifically covered by a permit to unlade, the penalities prescribed by such section 453 shall be assessed with respect to such narcotic drug or marihuana.

(e) Where a penalty has been incurred under section 584, Tariff Act of 1930, as amended, for failure to manifest narcotic drugs, clearance of the vessel involved shall be withheld until the penalty is paid or a bond satisfactory to the collector is given for the payment thereof, unless (1) the narcotics were discovered in a passenger's baggage and the collector is satisfied that neither the master nor any of the officers nor the owner of the vessel knew or had any reason to know or suspect that the narcotics had been on board the vessel, or (2) prior authority for the clearance without payment of the penalty or the furnishing of the bond is obtained from the Bureau.

(f) A written notice and demand for payment of the penalty incurred under section 584, Tariff Act of 1930, as amended, together with a copy of such section 584, shall be sent to the master of the vessel or the person in charge of the vehicle and to the owner of such vessel or vehicle. In the case of a vessel, if bond has been given, such notice shall

such vessel which may be enforced by a libel in rem; except that the master or owner of a vessel used by any person as a common carrier in the transaction of business as such common carrier shall not be liable to such penalties and the vessel shall not be held subject to the lien if it appears to the satisfaction of the court that neither the master nor any of the officers (including licensed and unlicensed officers and petty officers) nor the owner of the vessel knew, and could not, by the exercise of the highest degree of care and diligence, have known, that such narcotic drugs were on board. Clearance of any such vessel may be withheld until such penalties are paid or until a bond, satisfactory to the collector, is given for the payment thereof. The provisions of this paragraph shall not prevent the forfeiture of any such vessel or vehicle under any other provision of law. (Tariff Act of 1930, sec. 584, as amended; 19 U. S. C. 1584)

be sent also to each surety. If the penalty is not paid or a petition filed under section 618, Tariff Act of 1930, for relief from such penalty, the collector shall refer the case to the United States attorney for appropriate action.

(g) When a petition has been filed and a decision made thereon, the collector shall send notice of such decision to the interested persons together with a demand for any payment required under the terms of such decision. If payment is not made, the collector shall refer the case to the United States attorney for collection of the full statutory penalty.

(h) Collectors may permit narcotic drugs (not including any smoking opium or opium prepared for smoking) in reasonable quantity and properly listed as medical stores of a vessel to remain on such vessel if satisfied that such drugs are adequately safeguarded and intended to be used only for medical purposes.

(i) All smoking opium or opium prepared for smoking shall be seized whenever and wherever found and shall stand forfeited without forfeiture proceedings of any character.1

18

18 "It is unlawful to import or bring any narcotic drug into the United States or any territory under its control or jurisdiction; except that such amounts of crude opium and coca leaves as the Commissioner of Narcotics finds to be necessary to provide for medical and legitimate uses only may be imported and brought into the United States or such territory under such regulations as the Commissioner of Narcotics shall prescribe, but no crude opium may be imported or brought in for the purpose of manufacturing heroin. All narcotic drugs imported under such regulations shall be subject to the duties which are now or may hereafter be imposed upon such drugs when imported.

"Any narcotic drug imported or brought into the United States or any territory under its control or jurisdiction, contrary to law, shall (1) if smoking opium or opium prepared for smoking, be seized and summarily forfeited to the United States Government without the necessity of instituting forfeiture proceedings of any character; or (2) if any other narcotic drug be seized and forfeited to the United States Government, without regard to its value, in the manner provided by sections 514 and 515 of Title 19, or the provisions of law hereafter enacted which are amendatory of, or in substitution for, such sections. Any narcotic drug which is forfeited in a proceeding for condemnation or not claimed under such sections, or which is summarily forfeited as provided in this subdivision, shall be placed in the custody of the Commissioner of Narcotics and in his

(j) Except as provided for in this paragraph, all narcotic drugs seized under the Narcotic Drugs Import and Export Act by any Federal officer other than a customs officer shall be delivered immediately into the custody of the collector of customs in whose district the seizure is made, together with a full report of the circumstances of the seizure. When the seizure is made by a Federal narcotic inspector or agent in connection with an investigation which such inspector or agent considers may result in criminal prosecution under any Federal narcotic law, the drugs so seized shall not be delivered into the custody of the collector of customs until it is determined that they will not, or will no longer, be required as evidence.

(k) The exportation of smoking opium and opium prepared for smoking is absolutely prohibited. Other narcotic drugs or marihuana may be exported only under a permit issued by the Commissioner of Narcotics.19

(1) Arrests and seizures under the narcotic laws, except as specified above, shall be handled in the same manner as other customs arrests and seizures.

(m) The functions relating to the notice and demand to produce order forms for marihuana under section 4744 of the Internal Revenue Code (26 U.S.C. 4744) may be performed by collectors of customs, supervising customs agents, and other officers of the customs.

(Sec. 584, 46 Stat. 748, as amended; 19 U.S.C. 1584)

discretion be destroyed or delivered to some agency of the United States Government for use for medical or scientific purposes." (21 U. S. C. 173)

19 "It shall be unlawful for any person subject to the jurisdiction of the United States Government to export or cause to be exported from the United States, or from territory under its control or jurisdiction, or from countries in which the United States exercises extraterritorial jurisdiction, any narcotic drug to any other country. Narcotic drugs (except smoking opium * **) may be exported to a country only which has * become a party of the convention * * * commonly known as the International Opium Convention of 1912, * (21 U. S. C. 182 (a))

*

*

19a

the narcotic drug is lawfully prescribed by a duly licensed physician in attendance upon such person), or who has been convicted of a violation of any of the narcotic or marihuana laws of the United States or of any State thereof, the penalty for which is imprisonment for more than 1 year, shall register his departure from the United States with the district director of customs at the port of departure on customs Form 3231, Registration Certificate of Narcotic Addict or violator." The original shall be given to the registrant who, upon his return to the United States, shall immediately register with the district director of customs at the first port of arrival by signing before a customs officer in the space provided for this purpose on the original and by surrendering the completed form to the customs officer. If the person seeking to register did not obtain a registration certificate (customs Form 3231) on leaving the United States, or, having obtained a certificate, has lost it or for any reason he cannot present the certificate, he shall

19a "(a) * no citizen of the United States who is addicted to or uses narcotic drugs, as defined in section 4731 of the Internal Revenue Code of 1954, as amended (except a person using such narcotic drugs as a result of sickness or accident or injury and to whom such narcotic drug is being furnished, prescribed, or administered in good faith by a duly licensed physician in attendance upon such person, in the course of his professional practice) or who has been convicted of a violation of any of the narcotic or marihuana laws of the United States, or of any State thereof, the penalty for which is imprisonment for more than one year, shall depart from or enter into or attempt to depart from or enter into the United States, unless such person registers, under such rules and regulations as may be prescribed by the Secretary of the Treasury with a customs official, agent, or employee at a point of entry or a border customs station. Unless otherwise prohibited by law or Federal regulation such customs official, agent, or employee shall issue a certificate to any such person departing from the United States; and such person shall, upon returning to the United States, surrender such certificate to the customs official, agent, or employee present at the port of entry or border customs station.

"(b) Whoever violates any of the provisions of this section shall be punished for each such violation by a fine of not more than $1,000 or imprisonment for not less than one nor more than three years, or both." (18 U.S.C. 1407.)

register on customs Form 3231 immediately at the first port of arrival in the United States, and surrender the completed form to the district director of customs. Customs officers who have reason to believe or suspect that a person returning to the United States is addicted to narcotic drugs or is a narcotic or marihuana laws violator, shall request such person to surrender a registration certificate. If such person for any reason cannot present the certificate the customs officer shall provide him with a copy of the registration certificate (customs Form 3231) and instruct him that he is obligated to complete the form and surrender it to the district director of customs or be in violation of law. (Sec. 201, 70 Stat. 574; 18 U.S.C. 1407) [T.D. 67-187, 32 F.R. 11641, Aug 11, 1967] § 23.10 Maritime Administration vessels; exemption from penalty.

(a) When a vessel owned or chartered under bareboat charter by the Maritime Administration and operated for its account becomes liable for the payment of a penalty incurred for violation of the customs revenue or navigation laws, clearance of the vessel shall not be withheld nor shall any proceedings be taken against the vessel itself looking to the enforcement of such liability.

(b) This exemption shall not in any way be considered to relieve the master of any such vessel or other person incurring such penalties from personal liability for payment.

person from whom the property is seized. A collector of customs may adopt a seizure made by a person 21 other than a customs officer if such collector has reasonable cause to believe that the property is subject to forfeiture under the customs laws.

(b) If the duly constituted officials of a State have seized any merchandise, vessel, or vehicle under the provisions of the statutes of such State, such property shall not be seized by customs officers unless it is voluntarily turned over to them to be proceeded against under the Federal statutes.

(c) A customs officer to whom a warrant is issued to search for and seize merchandise is without authority to remove letters and other documents and records, unless they themselves are instruments of crime and are seized as an incident to a lawful arrest.22

(d) When acting under a warrant to search the rooms in a building occupied

21 A person other than a customs officer who makes a seizure does so on his own responsibility if the seizure is not adopted by a collector of customs.

"It shall be the duty of any officer, agent, or other person authorized by law to make seizures of merchandise or baggage subject to seizure for violation of the customs laws, to report every such seizure immediately to the collector for the district in which such violation occurred, and to turn over and deliver to such collector any vessel, merchandise, or baggage seized by him, and to report immediately to such collector ever violation of the customs laws." (Tariff Act of 1930, sec. 602; 19 U.S.C. 1602)

22"(a) Warrant. If any collector of customs or other officer or person authorized to make searches and seizures shall have cause to suspect the presence in any dwelling house, store, or other building or place of any merchandise upon which the duties have not been paid, or which has been otherwise brought into the United States contrary to law, he may make application, under oath, to any justice of the peace, to any municipal, county, State, or Federal judge, or to any United States commissioner, and shall thereupon be entitled to a warrant to enter such dwelling house in the daytime only, or such store or other place at night or by day, and to search for and seize such merchandise: ** *

*

"(b) Entry upon property of others. Any person authorized by this Act to make searches and seizures, or any person assisting him or acting under his directions, may, if deemed necessary by him or them, enter into or upon or pass through the lands, in

by persons named or described in the warrant, no search shall be made of any rooms in such building which are not described in the warrant as occupied by such persons.

(e) The warrant shall be served in person by the officer to whom it is issued and addressed.

(f) In serving a search warrant, the officer shall leave a copy of the warrant with the person in charge or possession of the premises, together with a receipt for the property seized thereunder. In the absence of any person, the copy and receipt shall be left in some conspicuous place on the premises searched.

(g) A customs officer who is lawfully on any premises and is able to identify merchandise which has been imported contrary to law may seize such merchandise without a warrant.

(h) This section shall be applicable to the search of buildings on the international boundary line. (See § 123.71 of this chapter.)

[28 F.R. 14795, Dec. 31, 1963, as amended by T.D. 70–121, 35 F.R. 8222, May 26, 1970]

closures, and buildings, other than the dwelling house, of any person whomsoever, in the discharge of his official duties." (Tariff Act of 1930, section 595; 19 U.S.C. 1595)

"Whoever, being an officer, agent, or employee of the United States or any department or agency thereof, engaged in the enforcement of any law of the United States, searches any private dwelling used and occupied as such dwelling without a warrant directing such search, or maliciously and without reasonable cause searches any other building or property without a search warrant, shall be fined for a first offense not more than $1,000; and, for a subsequent offense, shall be fined not more than $1,000 or imprisoned not more than one year, or both.

"This section shall not apply to any per

son

"(a) serving a warrant of arrest; or

"(b) arresting or attempting to arrest a person committing or attempting to commit an offense in his presence, or who has committed or is suspected on reasonable grounds of having committed a felony; or

"(c) making a search at the request or invitation or with the consent of the occupant of the premises." (18 U.S.C. 2236)

"Whoever falsely represents himself to be an officer, agent, or employee of the United States, and in such assumed character arrests or detains any person or in any manner searches the person, buildings, or other property of any person, shall be fined not more than $1,000 or imprisoned not more than three years or both." (18 U.S.C. 913)