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

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

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

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.