[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: 19CFR161.5]

[Page 240]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 161--GENERAL ENFORCEMENT PROVISIONS--Table of Contents
 
                      Subpart A--General Provisions
 
Sec. 161.5  Compromise of Government claims.

    (a) Offer. An offer made pursuant to section 617, Tariff Act of 
1930, as amended (19 U.S.C. 1617), in compromise of a Government claim 
arising under the Customs laws and the terms upon which it is made shall 
be stated in writing addressed to the Commissioner of Customs. The offer 
shall be limited to the civil liability of the proponent in the matter 
which is the subject of the Government's claim.
    (b) Deposit of specific sum tendered. No offer in which a specific 
sum of money is tendered in compromise of a Government claim under the 
Customs laws will be considered by the Commissioner of Customs until due 
notice is received that such sum has been properly deposited in the name 
of the person submitting the offer with the Treasurer of the United 
States or a Federal Reserve bank. A proponent at a distance from a 
Federal Reserve bank may perfect his offer by tendering a bank draft for 
the amount of the offer payable to the Secretary of the Treasury for 
collection and deposit. If the offer is rejected, the money will be 
returned to the proponent.

(Sec. 617, 46 Stat. 757, as amended; 19 U.S.C. 1617)

[[Page 241]]