§ 496
Customs matters
Official text prohibited actmental stateif conditionpenaltylegal term
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 or imprisoned not more than three years, or both.
History: (June 25, 1948, ch. 645, 62 Stat. 711 (PDF, 39 MB); Pub. L. 103–322, title XXXIII, §330016(1)(L), Sept. 13, 1994, 108 Stat. 2147 (PDF, 52 MB).)
Simplified explanation
It is a federal crime to forge or falsely change paperwork used for imports or customs duties (taxes on imports), or to knowingly use such forged paperwork.