[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: 19CFR162.76]

[Page 262]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 162--INSPECTION, SEARCH, AND SEIZURE--Table of Contents
 
          Subpart G--Special Procedures for Certain Violations
 
Sec. 162.76  Prepenalty notice for violations of sections 466 or 584(a)(1), Tariff Act of 1930, as amended.

    (a) When required. If the Fines, Penalties, and Forfeitures Officer 
has reasonable cause to believe that a violation of section 466 or 
584(a)(1), Tariff Act of 1930, as amended (19 U.S.C. 1466, 1584(a)(1)), 
has occurred and determines that further proceedings are warranted, he 
shall issue to the person concerned a written notice of his intent to 
issue a penalty claim or a claim of forfeiture, as appropriate.
    (b) Contents--(1) Facts of violation. The prepenalty notice shall:
    (i) Describe the merchandise, if applicable,
    (ii) Set forth the details of the error in the manifest, if 
applicable,
    (iii) Specify all laws and regulations allegedly violated,
    (iv) Describe all material facts and circumstances which establish 
the alleged violation, and
    (v) State the estimated loss of duties, if any, and, taking into 
account all circumstances, the amount of the proposed penalty claim or 
claim of forfeiture, as appropriate.
    (2) Right to make presentation. The prepenalty notice also shall 
inform the person of his right to make a written and an oral 
presentation within 30 days of the mailing of the notice (or such 
shorter period as may be prescribed under Sec. 162.78) as to why a 
penalty claim or claim of forfeiture should not be issued or, if issued 
and it involves a monetary amount, why it should be in a lesser amount 
than proposed.
    (c) Exception. No prepenalty notice shall be issued if the proposed 
penalty for an alleged violation of 19 U.S.C. 1584(a)(1) is $500 or 
less.

[T.D. 79-160, 44 FR 31958, June 4, 1979, as amended by T.D. 99-27, 64 FR 
13676, Mar. 22, 1999]

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