# 26 U.S.C. § 7327: Customs laws applicable

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7327>. Cite pinpoints as 26 U.S.C. § 7327(a)(1).

The provisions of law applicable to the remission or mitigation by the Secretary of forfeitures under the customs laws shall apply to forfeitures incurred or alleged to have been incurred under the internal revenue laws.

## Regulations

- [Treas. Reg. § 301.7327-1](/26/reg/301.7327-1.md): Customs laws applicable. (interprets § 7327)

## Leading cases

- [United States v. Five (5) Coin-operated Gaming Devices, 246 F. Supp. 349 (W.D. Va. 1965)](https://www.courtlistener.com/opinion/8766972/united-states-v-five-5-coin-operated-gaming-devices/)

Derived from: 1939 § 3726

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 871
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834