---
kind: "section"
citation: "19 U.S.C. § 341"
title: "19"
title_heading: "Customs Duties"
number: "341"
heading: "Fraudulent practices; consul’s report"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/19/341"
units:
  - "Chapter 3 — The Tariff and Related Provisions"
  - "Subtitle IV — Customs Administration"
  - "Part 3 — ascertainment, collection, and recovery of duties"
---

# §341. Fraudulent practices; consul’s report


All consuls of the [United States](/usc/19/1683.md?p=9) having any knowledge or belief of any case or practice of any [person](/usc/19/1683.md?p=8) who obtains verification of any invoice whereby the revenue of the [United States](/usc/19/1683.md?p=9) is or may be defrauded, shall report the facts to the appropriate customs officer of the port where the revenue is or may be defrauded, or to the [Secretary](/usc/19/1681.md?p=1) of the Treasury.


## Source credit

(R.S. § 2863; Apr. 5, 1906, ch. 1366, § 3, 34 Stat. 100; Pub. L. 91–271, title III, § 319, June 2, 1970, 84 Stat. 293.)

## Notes

### Editorial Notes

### Codification

R.S. § 2863 derived from act July 14, 1862, ch. 163, § 18, 12 Stat. 559.

### Amendments

1970—Pub. L. 91–271 substituted reference to the appropriate customs officer for reference to the collector.

### Statutory Notes and Related Subsidiaries

### Effective Date of 1970 Amendment

For effective date of amendment by Pub. L. 91–271, see section 203 of Pub. L. 91–271, set out as a note under section 1500 of this title.

### Executive Documents

### Transfer of Functions

Functions of all officers of Department of the Treasury and functions of all agencies and employees of such Department transferred, with certain exceptions, to Secretary of the Treasury, with power vested in him to authorize their performance or performance of any of his functions, by any of those officers, agencies, and employees, by Reorg. Plan No. 26 of 1950, §§ 1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, 1281, set out in the Appendix to Title 5, Government Organization and Employees. Customs officers, referred to in this section, are under Department of the Treasury.