§ 543
Entry of goods for less than legal duty
Official text prohibited actmental stateif conditionpenaltylegal term
Whoever, being an officer of the revenue, knowingly admits to entry, any goods, wares, or merchandise, upon payment of less than the amount of duty legally due, shall be or imprisoned not more than two years, or both, and removed from office.
History: (June 25, 1948, ch. 645, 62 Stat. 716 (PDF, 39 MB); Pub. L. 103–322, title XXXIII, §330016(1)(K), Sept. 13, 1994, 108 Stat. 2147 (PDF, 52 MB).)
Simplified explanation
It is a federal crime for a customs revenue officer to knowingly let goods into the country when less than the legally owed import tax (duty) has been paid.