18 USC § 543 - Entry of goods for less than legal duty

---
identifier: "/us/usc/t18/s543"
source: "usc"
legal_status: "official_legal_evidence"
title: "18 USC § 543 - Entry of goods for less than legal duty"
title_number: 18
title_name: "CRIMES AND CRIMINAL PROCEDURE"
section_number: "543"
section_name: "Entry of goods for less than legal duty"
chapter_number: 27
chapter_name: "CUSTOMS"
part_number: "I"
part_name: "CRIMES"
positive_law: true
currency: "119-84"
last_updated: "2026-04-21"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(June 25, 1948, ch. 645, 62 Stat. 716; Pub. L. 103–322, title XXXIII, § 330016(1)(K), Sept. 13, 1994, 108 Stat. 2147.)"
---


# § 543. Entry of goods for less than legal duty

Whoever, being an officer of the revenue, knowingly admits to entry, any goods, wares, or merchandise, upon payment of less than the amount of duty legally due, shall be fined under this title or imprisoned not more than two years, or both, and removed from office.

---

**Source Credit**: (June 25, 1948, ch. 645, 62 Stat. 716; Pub. L. 103–322, title XXXIII, § 330016(1)(K), Sept. 13, 1994, 108 Stat. 2147.)

### Historical and Revision Notes

Based on title 18, U.S.C., 1940 ed., § 125 (, ).

Reference to persons aiding, contained in words “or aid in admitting,” was omitted as unnecessary as such persons are made principals by .

Changes were made in phraseology.

## Editorial Notes

### Amendments

1994— substituted “fined under this title” for “fined not more than $5,000”.