18 U.S.C. § 1915
Section 1915 · Compromise of customs liabilities
Amended 2 times on record
Applied in 31 court decisions — leading case Acker v. CSO CHEVIRA (1997)
Most recently applied in In re Grand Jury Proceedings [Redacted] (August 2018)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Whoever, being an officer of the United States, without lawful authority compromises or abates or attempts to compromise or abate any claim of the United States arising under the customs laws for any fine, penalty or forfeiture, or in any manner relieves or attempts to relieve any person, vessel, vehicle, merchandise or baggage therefrom, shall be fined under this title or imprisoned not more than two years, or both.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Historical and Revision Notes
Based on section 1616 of title 19, U.S.C., 1940 ed., Customs Duties (June 17, 1930, ch. 497, title IV, §616, 46 Stat. 757).
Designation of the offense as a felony was omitted as unnecessary in view of definitive section 1 of this title. (See reviser's note under section 550 of this title.)
Words “and upon conviction thereof” were also omitted as unnecessary, since punishment could not be imposed until after conviction.
Changes were made in phraseology.
References in Text
The customs laws, referred to in text, are classified generally to Title 19, Customs Duties.
Amendments
1994—Pub. L. 103–322 substituted “fined under this title” for “fined not more than $5,000”.