---
kind: "section"
citation: "26 U.S.C. § 7327"
title: "26"
title_heading: "Internal Revenue Code"
number: "7327"
heading: "Customs laws applicable"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7327"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 75 — Crimes, Other Offenses, and Forfeitures"
  - "Subchapter C — Forfeitures"
  - "Part II — Provisions Common to Forfeitures"
---

# §7327. Customs laws applicable


The provisions of law applicable to the remission or mitigation by the [Secretary](/usc/26/7701.md?p=a-11-B) of forfeitures under the customs laws shall apply to forfeitures incurred or alleged to have been incurred under the internal revenue laws.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 871; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Notes

### Editorial Notes

### Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.