19 U.S.C. § 1619

1. (a)If—the Secretary may award and pay such person an amount that does not exceed 25 percent of the net amount so recovered.
   1. (1)any person who is not an employee or officer of the United States—
      1. (A)detects and seizes any vessel, vehicle, aircraft, merchandise, or baggage subject to seizure and forfeiture under the customs laws or the navigation laws and reports such detection and seizure to a customs officer, or
      2. (B)furnishes to a United States attorney, the Secretary of the Treasury, or any customs officer original information concerning—
         1. (i)any fraud upon the customs revenue, or
         2. (ii)any violation of the customs laws or the navigation laws which is being, or has been, perpetrated or contemplated by any other person; and
   2. (2)such detection and seizure or such information leads to a recovery of—
      1. (A)any duties withheld, or
      2. (B)any fine, penalty, or forfeiture of property incurred;
2. (b)If—the Secretary may award and pay such person an amount that does not exceed 25 percent of the appraised value of such forfeited property.
   1. (1)any vessel, vehicle, aircraft, merchandise, or baggage is forfeited to the United States and is thereafter, in lieu of sale—
      1. (A)destroyed under the customs or navigation laws, or
      2. (B)delivered to any governmental agency for official use, and
   2. (2)any person would be eligible to receive an award under subsection (a) but for the lack of sale of such forfeited property,
3. (c)The amount awarded and paid to any person under this section may not exceed $250,000 for any case.
4. (d)Unless otherwise provided by law, any amount paid under this section shall be paid out of appropriations available for the collection of the customs revenue.
5. (e)For purposes of this section, an amount recovered under a bail bond shall be deemed a recovery of a fine incurred.