[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: 19CFR162.79b]

[Page 265]
 
                        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. 162.79b  Recovery of actual loss of duties, taxes and fees or actual loss of revenue.

    Whether or not a monetary penalty is assessed under this subpart, 
the appropriate Customs field officer will require the deposit of any 
actual loss of duties, taxes and fees resulting from a violation of 
section 592, Tariff Act of 1930, as amended (19 U.S.C. 1592) or any 
actual loss of revenue resulting from a violation of section 593A, 
Tariff Act of 1930, as amended (19 U.S.C. 1593a), notwithstanding that 
the liquidation of the entry to which the loss is attributable has 
become final. If a person is liable for the payment of actual loss of 
duties, taxes and fees or actual loss of revenue in any case in which a 
monetary penalty is not assessed or a written notification of claim of 
monetary penalty is not issued, the port director will issue a written 
notice to the person of the liability for the actual loss of duties, 
taxes and fees or actual loss of revenue. The notice will identify the 
merchandise and entries involved, state the loss of duties, taxes and 
fees or loss of revenue and how it was calculated, and require the 
person to deposit or arrange for payment of the duties, taxes and fees 
or revenue within 30 days from the date of the notice. Any determination 
of actual loss of duties, taxes and fees or actual loss of revenue under 
this section is subject to review upon written application to the 
Commissioner of Customs.

[T.D. 00-5, 65 FR 3809, Jan. 25, 2000]