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18 USC § 551 - Concealing or destroying invoices or other papers 

---
identifier: "/us/usc/t18/s551"
source: "usc"
legal_status: "official_legal_evidence"
title: "18 USC § 551 - Concealing or destroying invoices or other papers"
title_number: 18
title_name: "CRIMES AND CRIMINAL PROCEDURE"
section_number: "551"
section_name: "Concealing or destroying invoices or other papers"
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. 718; Pub. L. 103–322, title XXXIII, § 330016(1)(K), Sept. 13, 1994, 108 Stat. 2147.)"
---

# § 551. Concealing or destroying invoices or other papers

Whoever willfully conceals or destroys any invoice, book, or paper relating to any merchandise imported into the United States, after an inspection thereof has been demanded by the collector of any collection district; or

Whoever conceals or destroys at any time any such invoice, book, or paper for the purpose of suppressing any evidence of fraud therein contained—

Shall be fined under this title or imprisoned not more than two years, or both.

---

**Source Credit**: (June 25, 1948, ch. 645, 62 Stat. 718; 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., § 120 (, ).

Minor changes were made in phraseology.

## Editorial Notes

### Amendments

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

## Executive Documents

### Transfer of Functions

All offices of collector of customs, comptroller of customs, surveyor of customs, and appraiser of merchandise in Bureau of Customs of Department of the Treasury to which appointments were required to be made by President with advice and consent of Senate ordered abolished, with such offices to be terminated not later than , by Reorg. Plan No. 1 of 1965, eff. , 30 F.R. 7035, , set out in the Appendix to Title 5, Government Organization and Employees. All functions of offices eliminated were already vested in Secretary of the Treasury by Reorg. Plan No. 26 of 1950, eff. , 15 F.R. 4935, , set out in the Appendix to Title 5.