[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR145.4]

[Page 80]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 145--MAIL IMPORTATIONS--Table of Contents
 
                      Subpart A--General Provisions
 
Sec. 145.4  Dutiable merchandise without declaration or invoice, prohibited merchandise, and merchandise imported contrary to law.

    (a) Subject to seizure and forfeiture. When, upon Customs 
examination, a mail article is found to contain merchandise subject to 
duty or tax, and the mail article is not accompanied by an appropriate 
Customs declaration and invoice or statement of value required by 
Sec. 145.11, or is found to contain material prohibited importation or 
imported contrary to law, the merchandise is subject to seizure and 
forfeiture.
    (b) Mitigation of forfeiture. Any claimant incurring a forfeiture of 
merchandise for violation of this section may file a petition for relief 
pursuant to part 171 of this chapter. Mitigation of that forfeiture may 
occur consistent with mitigation guidelines.
    (c) Collection of mitigated forfeiture. When the shipment does not 
exceed $2,000 in value, Customs Form 3419 or 3419A or Customs Form 368 
or 368A (serially numbered) or Customs Form 7501 shall be used for the 
entry of the merchandise, and the duty, any tax, and the amount of the 
mitigated forfeiture shall be entered as separate items thereon. If a 
mail article for which a mail fine entry has been issued in accordance 
with this paragraph is undeliverable, it will be returned to the 
director of the port where the entry was issued, for disposition in 
accordance with Sec. 145.59 relating to articles subject to seizure.
    (d) Petition for relief. The addressee or sender may file a petition 
with the Fines, Penalties, and Forfeitures Officer having jurisdiction 
over the port where the mail fine entry was issued in accordance with 
part 171 of this chapter for relief from the forfeiture incurred and for 
release of the seized merchandise, or for additional relief from a 
mitigated forfeiture.

[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 78-102, 43 
FR 14454, Apr. 6, 1978; T.D. 86-118, 51 FR 22516, June 20, 1986; T.D. 
87-75, 52 FR 26142, July 13, 1987; T.D. 91-73, 56 FR 42527, Aug. 28, 
1991; T.D. 92-56, 57 FR 24944, June 12, 1992; T.D. 98-28, 63 FR 16417, 
Apr. 3, 1998; T.D. 99-27, 64 FR 13675, Mar. 22, 1999; T.D. 00-57, 65 FR 
53575, Sept. 5, 2000]