[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: 19CFR162.78]

[Page 263-264]
 
                        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. 162.78  Presentations responding to prepenalty notice.

    (a) Time within which to respond. Unless a shorter period is 
specified in the prepenalty notice or an extension is given in 
accordance with paragraph (b) of this section, the named person shall 
have 30 days from the date of mailing of the prepenalty notice to make a 
written and an oral presentation. The

[[Page 264]]

Fines, Penalties, and Forfeitures Officer may specify a shorter 
reasonable period of time, but not less than 7 days, if less than 1 year 
remains before the statute of limitations may be asserted as a defense. 
If a period of fewer than 30 days is specified, the Fines, Penalties, 
and Forfeitures Officer, if possible, shall inform the named person of 
the prepenalty notice and its contents by telephone at or about the time 
of issuance.
    (b) Extensions. If at least 1 year remains before the statute of 
limitations may be asserted as a defense, the Fines, Penalties, and 
Forfeitures Officer, upon written request, may extend the time for 
filing a written presentation, or making an oral presentation, or both, 
for any of the reasons given in part 171 of this chapter (except for the 
reason described in Sec. 171.15(a)(4)), relating to extensions of time 
for filing petitions for relief. In addition, an extension may be 
granted if, upon the request of the alleged violator, the Commissioner 
of Customs determines that the case involves an issue which is a proper 
matter for submission to Customs Headquarters under the internal advice 
procedures of Sec. 177.11(b)(2) of this chapter. Other extensions may be 
authorized only by Headquarters.
    (c) Form and contents of written presentation. The written 
presentation need not be in any particular form, but shall contain 
information sufficient to indicate that it is the written presentation 
in response to the prepenalty notice. It should contain answers to the 
allegations in the prepenalty notice and set forth the reasons why the 
person believes the claim should not be issued or, if issued, why it 
should be in a lesser amount than proposed.
    (d) Additional presentations. In addition to one written and one 
oral presentation, the Fines, Penalties, and Forfeitures Officer, in his 
discretion, may allow further presentations.

[T.D. 72-211, 37 FR 16488, Aug. 15, 1972, as amended by T.D. 85-195, 50 
FR 50290, Dec. 10, 1985; T.D. 99-27, 64 FR 13676, Mar. 22, 1999]