American Samoa § 27.1032 - Immunity of customs officers.

§ 27.1032. Immunity of customs officers.

No customs officer or other authorized employee is in any way liable to any owner, importer, consignee, agent or any other person for or on account of any rulings or decisions concerning, or the duties charged on, any imported merchandise, or the collection of any dues or charges, or any other matter or thing as to which the owner, importer, consignee or agent might under these regulations be entitled to protest or appeal from the decision of such customs officer or other authorized employee. . “27.1033 Importation of contraband, undeclared merchandise or false declaration—Penalties. (a) It shall be unlawful for any person to import, attempt to import, or attempt to cause another to bring or import into the Territory, or conceal for the purpose of importation, any of the following items, or commit any of the following acts: (1) Controlled substances as defined in A.S.C.A. Title 13, Chapter 10. (2) Currency, coin, travelers checks, money orders, and/or negotiable instruments of a total of more than $10,000.00 (ten thousand dollars) unless the same is reported to the Customs Division in a signed customs declaration form prior to entry in the Territory. (3) Firearms other than rifles with a bore not exceeding .22 caliber and shotguns other than those with a gauge of 12, 16, 20, and 410 and not otherwise in violation of A.S.C.A. Title 46, Chapter 42. (4) Ammunition other than regular .22 caliber cartridges and shotgun shells for the shotguns described in subsection (3). (5) Arms as defined in A.S.C.A. 46.4220 and prohibited weapons as defined in A.S.C.A. 46.4202. (6) Goods, merchandise or commodities that violate international or U.S. copyright or patent laws. (7) Undeclared goods, merchandise, or commodities subject to excise tax. (8) Other illegal or unauthorized goods, merchandise or commodities, including, but not limited to, pesticides or herbicides. (9) File a false customs declaration. For purposes of this section, a false declaration includes one which undervalues the goods, merchandise or commodities by an amount in excess of 20% of the total amount declared or $10,000, whichever is less. (b) Any person who violates or attempts to violate this section shall, upon conviction, be sentenced for a class D felony, in addition to any other penalty or fine which may otherwise be imposed under this chapter or under the laws of the territory. (c) Individuals attempting to enter contraband or merchandise into American Samoa unlawfully, either by the filing of a false declaration or by concealment, shall have such contraband or merchandise seized by customs officers and subjected to forfeiture. In order to recover goods which might have otherwise been legally imported into American Samoa, proper excise taxes must be paid plus a 50% penalty on the value of the goods and accompanying excise taxes, and any storage and handling costs.”