Supporting Laws

19 USC Sec. 1619 01/02/2006

-EXPCITE-

TITLE 19 - CUSTOMS DUTIES

CHAPTER 4 - TARIFF ACT OF 1930

SUBTITLE III - ADMINISTRATIVE PROVISIONS

Part V - Enforcement Provisions

HEAD-

Sec. 1619. Award of compensation to informers

-STATUTE-

(a) In general

If -

(1) any person who is not an employee or officer of the United

States -

(A) detects and seizes any vessel, vehicle, aircraft,

merchandise, or baggage subject to seizure and forfeiture under

the customs laws or the navigation laws and reports such

detection and seizure to a customs officer, or

(B) furnishes to a United States attorney, the Secretary of

the Treasury, or any customs officer original information

concerning -

(i) any fraud upon the customs revenue, or

(ii) any violation of the customs laws or the navigation

laws which is being, or has been, perpetrated or contemplated

by any other person; and

(2) such detection and seizure or such information leads to a

recovery of -

(A) any duties withheld, or

(B) any fine, penalty, or forfeiture of property incurred;

the Secretary may award and pay such person an amount that does not

exceed 25 percent of the net amount so recovered.

(b) Forfeited property not sold

If -

(1) any vessel, vehicle, aircraft, merchandise, or baggage is

forfeited to the United States and is thereafter, in lieu of sale

(A) destroyed under the customs or navigation laws, or

(B) delivered to any governmental agency for official use,

and

(2) any person would be eligible to receive an award under

subsection (a) of this section but for the lack of sale of such

forfeited property,

the Secretary may award and pay such person an amount that does not

exceed 25 percent of the appraised value of such forfeited

property.

(c) Dollar limitation

The amount awarded and paid to any person under this section may

not exceed $250,000 for any case.

(d) Source of payment

Unless otherwise provided by law, any amount paid under this

section shall be paid out of appropriations available for the

collection of the customs revenue.

(e) Recovery of bail bond

For purposes of this section, an amount recovered under a bail

bond shall be deemed a recovery of a fine incurred.

-SOURCE-

(June 17, 1930, ch. 497, title IV, Sec. 619, 46 Stat. 758; Aug. 5,

1935, ch. 438, title III, Sec. 305, 49 Stat. 527; Pub. L. 98-473,

title II, Secs. 319, 321, Oct. 12, 1984, 98 Stat. 2056; Pub. L. 98-

573, title II, Sec. 213(a)(15), Oct. 30, 1984, 98 Stat. 2988; Pub.

L. 99-570, title III, Sec. 3125, Oct. 27, 1986, 100 Stat. 3207-88.)

REFTEXT-

REFERENCES IN TEXT

The customs laws, referred to in subsecs. (a)(1)(A), (B)(ii), and

(b)(1)(A), are classified generally to this title.

The navigation laws, referred to in subsecs. (a)(1)(A), (B)(ii),

and (b)(1)(A), are classified generally to Title 33, Navigation and

Navigable Waters.

MISC1-

PRIOR PROVISIONS

Provisions similar to those in this section were contained in act

Sept. 21, 1922, ch. 356, title IV, Sec. 619, 42 Stat. 988. That

section was superseded by section 619 of act June 17, 1930,

comprising this section, and repealed by section 651(a)(1) of the

1930 act.

Provisions somewhat similar to those in this section, but

applicable in part to any officer of the customs or other person,

were contained in act June 22, 1874, ch. 391, Sec. 4, 18 Stat. 186.

Section 3 of the 1874 act required the Secretary of the Treasury to

make suitable compensation in certain cases, as thereinafter

provided, made an appropriation and required payments to be

reported to Congress. Section 6 required claims to compensation to

be established to the satisfaction of the court or judge, and

required satisfactory proof when the fine, etc., was collected

without judicial proceedings. All of these sections were repealed

by act Sept. 21, 1922, ch. 356, title IV, Sec. 643, 42 Stat. 989.

Section 2 of the act of June 22, 1874, ch. 391, repealed all

provisions under which moieties of fines, etc., were paid to

informers, etc., and required the proceeds of all fines, penalties,

and forfeitures to be paid into the Treasury. This last provision

was omitted from the Code as superseded by section 527 of this

title (act Mar. 4, 1907, ch. 2918, Sec. 1, 34 Stat. 1315).

Section 26 of that Act repealed inconsistent laws and saved

existing rights. It was omitted from the Code as temporary and

executed.

R.S. Sec. 2948, providing that additional duties were not to be

deemed fines, etc., for distribution to customs officers, became

inoperative by the repeal of all provisions for payment of moieties

of fines, etc., to informers or officers, by the act of June 2,

1874, ch. 391, Sec. 2, and was repealed by act Sept. 21, 1922, ch.

356, title IV, Sec. 642, 42 Stat. 989.

An appropriation for compensation in lieu of moieties was made by

act Mar. 2, 1926, ch. 43, Sec. 1, 44 Stat. 141. Similar

appropriations were contained in prior acts.

AMENDMENTS

1986 - Pub. L. 99-570 amended section generally. Prior to

amendment, section read as follows: "Any person not an officer of

the United States who detects and seizes any vessel, vehicle,

aircraft, merchandise, or baggage subject to seizure and forfeiture

under the customs laws or the navigation laws, and who reports the

same to an officer of the customs, or who furnishes to a United

States attorney, to the Secretary of the Treasury, or to any

customs officer original information concerning any fraud upon the

customs revenue, or a violation of the customs laws or the

navigation laws, perpetrated or contemplated, which detection and

seizure or information leads to a recovery of any duties withheld,

or of any fine, penalty, or forfeiture incurred, may be awarded and

paid by the Secretary of the Treasury a compensation of 25 per

centum of the net amount recovered, but not to exceed $250,000 in

any case, which shall be paid out of any appropriations available

for the collection of the revenue from customs. For the purposes of

this section an amount recovered under a bail bond shall be deemed

a recovery of a fine incurred. If any vessel, vehicle, aircraft,

merchandise, or baggage is forfeited to the United States, and is

thereafter, in lieu of sale, destroyed under the customs or

navigation laws or delivered to any governmental agency for

official use, compensation of 25 per centum of the appraised value

thereof may be awarded and paid by the Secretary of the Treasury

under the provisions of this section, but not to exceed $250,000 in

any case. In no event shall the Secretary delegate the authority to

pay an award under this section in excess of $10,000 to an official

below the level of the Commissioner of Customs."

1984 - Pub. L. 98-573, Sec. 213(a)(15)(A), and Pub. L. 98-473,

Sec. 321, inserted reference to aircraft in two places.

Pub. L. 98-573, Sec. 213(a)(15)(B), substituted "$250,000" for

"$50,000" in two places.

Pub. L. 98-473, Sec. 319(a), substituted "$150,000" for

"$50,000".

Pub. L. 98-473, Sec. 319(b), inserted "In no event shall the

Secretary delegate the authority to pay an award under this section

in excess of $10,000 to an official below the level of the

Commissioner of Customs."

1935 - Act Aug. 5, 1935, inserted "or the navigation laws" after

"customs laws", and provisions authorizing award of compensation of

25 per centum of the appraised value, but not to exceed $50,000 in

any case.

EFFECTIVE DATE OF 1984 AMENDMENT

Amendment by Pub. L. 98-573 effective Oct. 15, 1984, see section

214(e) of Pub. L. 98-573, set out as a note under section 1304 of

this title.