When the FBI Comes Calling…®
IMPORT / EXPORT CRIMES (Continued)
18 U.S.C. § 543 (2007).
The Crime
It is a violation of section 543 to be "an officer of the revenue" and
- knowingly admit to entry, any goods, wares, or merchandise, upon payment of less than the amount of duty legally due. 18 U.S.C. § 543.
The Punishment
The punishment for a violation of section 543 is:
- a fine, imprisonment not more than two years, or both; and
- removal from office. 18 U.S.C. § 543.
Case Law Interpreting Section 543
There are no recent cases that deal with the current section 543. However, there are a couple of cases that discuss the predecessor to section 543.
United States v. Rosenthal, 126 F. 766 (C.C.S.D.N.Y. 1903)
In Rosenthal, the "officer of the revenue" in question objected to being indicted for assisting the defendants in importing silks without paying full duty on them. Rosenthal at 773. He objected by claiming that he was an examiner rather than a weigher, and therefore, he could not legally make the collector act. Id. In other words, "[t]he argument is reduced to this: That he did not commit a crime, because the act which he did dishonestly he was not obligated to do, and could not legally do at all." Id. However, the court noted that if the examiner did act, "he was bound to act in accordance with his oath, and abstain from intentionally and corruptly giving false information to the collector, based upon corrupt acts or omissions in his examinations." Id. It is not necessary "that he should at the time of doing the forbidden act be shown to have been acting strictly as a de jure officer. … Every officer 'by any means whatever' knowingly aiding the illegal admission of goods, i[s] punishable. If the means adopted by him was to accept a duty which did not belong to him, and to take advantage of his knowledge that his performance of that duty would be recognized by his superior officer, that would be quite as much of a 'means,' within the meaning of the statute, as if he had departed from a duty regularly laid upon him." Id. at 773-74.
18 U.S.C. § 544 (2007).
The Crime
It is a violation of section 544 to:
- enter or withdraw any merchandise for exportation
- without payment of the duties thereon, or
- with intent to obtain a drawback of the duties paid, or
- of any other allowances given by law on the exportation thereof, and reland the merchandise at any place in the United States without entry having been made.
The merchandise will be considered as having been imported into the United States contrary to law. 18 U.S.C. § 544.
The Punishment
The punishment for violating section 544 is
- a fine, imprisonment for not more than two years, or both; and
- the merchandise will be forfeited. 18 U.S.C. § 544.
Case Law Interpreting Section 543
Like section 543 there is little if any current case law on the modern statute. However, one case in particular that evaluates the predecessor statute is particularly enlightening.
Two Thousand Tin Cans, 24 F. Cas, 454 (E.D.N.Y. 1873) (No. 14,303).
In this case, a shipment of tin cans had been entered for exportation on board a ship. Two Thousand Tin Cans at 455. Afterwards, and before that particular boat had sailed, the cans were found in a smaller boat next to the original boat. Id. The cans were then seized. Id. The first question was "whether the discharge of goods from the ship to [the other ship] amounts to a landing 'within any port or place within the limits of the United States.'" Id. The court found that it was.
The more interesting point of Two Thousand Tin Cans is that there need not be any intent to defraud the United States government. In this case, the transfer of the cans was done to correct a mistake. However, the court ruled that "[a]n intent to defraud the government of the duties is not required by the statutes to be an element in the case." Id.