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U.S. Code as of:
01/19/04
Section 544. Relanding of goods
If any merchandise entered or withdrawn for exportation without
payment of the duties thereon, or with intent to obtain a drawback
of the duties paid, or of any other allowances given by law on the
exportation thereof, is relanded at any place in the United States
without entry having been made, such merchandise shall be
considered as having been imported into the United States contrary
to law, and each person concerned shall be fined under this title
or imprisoned not more than two years, or both; and such
merchandise shall be forfeited.
The term "any place in the United States", as used in this
section, shall not include the Virgin Islands, American Samoa, Wake
Island, Midway Islands, Kingman Reef, Johnston Island, or Guam.
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