# § 1621. Limitation of actions
No suit or action to recover any duty under section 1592(d), 1593a(d) of this title, or any pecuniary penalty or forfeiture of property accruing under the customs laws shall be instituted unless such suit or action is commenced within five years after the time when the alleged offense was discovered, or in the case of forfeiture, within 2 years after the time when the involvement of the property in the alleged offense was discovered, whichever was later; except that—
**(1)** in the case of an alleged violation of section 1592 or 1593a of this title, no suit or action (including a suit or action for restoration of lawful duties under subsection (d) of such sections) may be instituted unless commenced within 5 years after the date of the alleged violation or, if such violation arises out of fraud, within 5 years after the date of discovery of fraud, and
**(2)** the time of the absence from the United States of the person subject to the penalty or forfeiture, or of any concealment or absence of the property, shall not be reckoned within the 5-year period of limitation.
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**Source Credit**: (June 17, 1930, ch. 497, title IV, § 621, 46 Stat. 758; Aug. 5, 1935, ch. 438, title III, § 306, 49 Stat. 527; Pub. L. 95–410, title I, § 110(e), Oct. 3, 1978, 92 Stat. 897; Pub. L. 103–182, title VI, § 668, Dec. 8, 1993, 107 Stat. 2216; Pub. L. 106–185, § 11, Apr. 25, 2000, 114 Stat. 217.)
## Editorial Notes
### Prior Provisions
Provisions similar to those in this section were contained in , . That section was superseded by section 621 of act , comprising this section, and repealed by section 651(a)(1) of the 1930 act.
Provisions substantially similar to those in this section, except that the period of limitation was three years, were contained in , , prior to repeal by , .
### Amendments
2000— inserted “, or in the case of forfeiture, within 2 years after the time when the involvement of the property in the alleged offense was discovered, whichever was later” after “within five years after the time when the alleged offense was discovered” in introductory provisions.
1993— inserted “any duty under section 1592(d), 1593a(d) of this title, or” before “any pecuniary penalty” and substituted “discovered; except that—” along with pars. (1) and (2) for “discovered: , That in the case of an alleged violation of arising out of gross negligence or negligence, such suit or action shall not be instituted more than five years after the date the alleged violation was committed: , That the time of the absence from the United States of the person subject to such penalty or forfeiture, or of any concealment or absence of the property, shall not be reckoned within this period of limitation.”
1978— prescribed for any suit or action for violation of arising out of gross negligence or negligence a five year limitation period following date of alleged violation.
1935—Act , substituted “the alleged offense was discovered” for “such penalty or forfeiture accrued”.
## Statutory Notes and Related Subsidiaries
### Effective Date of 2000 Amendment
Amendment by applicable to any forfeiture proceeding commenced on or after the date that is 120 days after , see , set out as a note under , Aliens and Nationality.
### Effective Date of 1978 Amendment
Effective date of amendment by for alleged violation of arising out of gross negligence or negligence committed on or after , or before such date without commencement of proceedings except where barred by provisions of this section in effect prior to such date, see , set out as a note under .