18 U.S.C. § 496
Section 496 · Customs matters
Amended 2 times on record
Applied in 5 court decisions — leading case United States v. Reich (2007)
Most recently applied in United States v. Manuelian (February 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 forges, counterfeits or falsely alters any writing made or required to be made in connection with the entry or withdrawal of imports or collection of customs duties, or uses any such writing knowing the same to be forged, counterfeited or falsely altered, shall be fined under this title or imprisoned not more than three years, or both.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Historical and Revision Notes
Based on title 18, U.S.C., 1940 ed., §119 (Mar. 4, 1909, ch. 321, §63, 35 Stat. 1100).
Section was rewritten to apply to all customs documents or writings. The Treasury Department advises that certificates of entry are obsolete.
Mandatory punishment provision was rephrased in the alternative.
Changes were made in phraseology.
Amendments
1994—Pub. L. 103–322 substituted “fined under this title” for “fined not more than $10,000”.
Canal Zone
Applicability of section to Canal Zone, see section 14 of this title.