[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: 19CFR162.31]

[Page 246-247]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 162--INSPECTION, SEARCH, AND SEIZURE--Table of Contents
 
     Subpart D--Procedure When Fine, Penalty, or Forfeiture Incurred
 
Sec. 162.31  Notice of fine, penalty, or forfeiture incurred.


    (a) Notice. Written notice of any fine or penalty incurred as well 
as any liability to forfeiture shall be given to each party that the 
facts of record indicate has an interest in the claim or seized 
property. The notice shall also inform each interested party of his 
right to apply for relief under section 618, Tariff Act of 1930, as 
amended (19

[[Page 247]]

U.S.C. 1618), or any other applicable statute authorizing mitigation of 
penalties or remission of forfeitures, in accordance with part 171 of 
this chapter. The notice shall inform any interested party in a case 
involving forfeiture of seized property that unless the petitioner 
provides an express agreement to defer judicial or administrative 
forfeiture proceedings until completion of the administrative process, 
the case will be referred promptly to the U.S. attorney or the 
Department of Justice if the penalty was assessed under section 592, 
Tariff Act of 1930, as amended (19 U.S.C. 1592), for institution of 
judicial proceedings, or summary forfeiture proceedings will be begun. 
For violations involving the possession of personal use quantities of a 
controlled substance, also see Sec. 171.55.
    (b) Contents of notice. The notice shall contain the following:
    (1) The provisions of law alleged to have been violated;
    (2) A description of the specific acts or omissions forming the 
basis of the alleged violations;
    (3) If the alleged violations involve the entry or attempted entry 
of merchandise,
    (i) A description of the merchandise and the circumstances of its 
entry or attempted entry, and
    (ii) The identity of each entry, if specific entries are involved; 
and
    (4) If the alleged violations involve a loss of revenue,
    (i) The total loss of revenue and how it was computed, and
    (ii) The loss of revenue attributable to each entry, if readily 
susceptible to calculation.
    (c) Demand for deposit in case of smuggled articles of small value. 
In the case of smuggled articles of small value, demand shall be made 
for immediate deposit of an amount equivalent to the domestic value of 
the articles on account of the liability to a penalty incurred as 
distinct from liability of the goods to forfeiture. Such sum shall be 
deposited whether or not a petition for relief is filed in accordance 
with part 171 of this chapter. A demand for deposit need not be made in 
connection with any liability incurred by the master of a vessel under 
the provisions of section 453, Tariff Act of 1930, as amended (19 U.S.C. 
1453).

[T.D. 72-211, 37 FR 16488, Aug. 15, 1972, as amended by T.D. 78-38, 43 
FR 4255, Feb. 1, 1978; T.D. 79-160, 44 FR 31956, June 4, 1979; T.D. 85-
90, 50 FR 21431, May 24, 1985; T.D. 89-86, 54 FR 37602, Sept. 11, 1989]