[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR162.71]

[Page 258]
 
                        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. 162.71  Definitions.

    When used in this subpart, the following terms shall have the 
meanings indicated:
    (a) Loss of duties under section 592. ``Loss of duties'' means the 
duties of which the Government is or may be deprived by reason of the 
violation and includes both actual and potential loss of duties.
    (1) Actual loss of duties. ``Actual loss of duties'' means the 
duties of which the Government has been deprived by reason of the 
violation in respect of entries on which liquidation had become final.
    (2) Potential loss of duties. ``Potential loss of duties'' means the 
duties of which the Government tentatively was deprived by reason of the 
violation in respect of entries on which liquidation had not become 
final.
    (b) Loss of revenue under section 593A. When used in Sec. 162.73a, 
the term ``loss of revenue'' means the amount of drawback (see 
Sec. 191.2(i) of this chapter) that is claimed and to which the claimant 
is not entitled and includes both actual and potential loss of revenue.
    (1) Actual loss of revenue. When used in Secs. 162.73a, 162.74, 
162.77a and 162.79b, the term ``actual loss of revenue'' means the 
amount of drawback (see Sec. 191.2(i) of this chapter) that is claimed 
and has been paid to the claimant and to which the claimant is not 
entitled.
    (2) Potential loss of revenue. When used in Sec. 162.77a, the term 
``potential loss of revenue'' means the amount of drawback (see 
Sec. 191.2(i) of this chapter) that is claimed and has not been paid to 
the claimant and to which the claimant is not entitled.
    (c) Repetitive violation. When used in Sec. 162.73a to describe a 
violation, ``repetitive'' has reference to a violation by a person that 
involves the same issue as a prior violation by that person.
    (d) Noncommercial importation. ``Noncommercial importation'' means 
merchandise imported by a traveler for an individual's personal or 
household use, or as a gift, but not imported for sale or other 
commercial purposes.
    (e) Clerical error. ``Clerical error'' means an error in the 
preparation, assembly, or submission of a document which results when a 
person intends to do one thing but does something else. It includes, for 
example, errors in transcribing numbers, errors in arithmetic, and the 
failure to assemble all the documents in a record.
    (f) Mistake of fact. ``Mistake of fact'' means an action based upon 
a belief by a person that the material facts are other than they really 
are; it can be that a fact exists but is unknown to the person, or that 
he believes something is a fact when in reality it is not. An action is 
not a mistake of fact if the erroneous belief is caused by the neglect 
of a legal duty.

[T.D. 79-160, 44 FR 31958, June 4, 1979, as amended by T.D. 84-18, 49 FR 
1678, Jan. 13, 1984; 49 FR 3986, Feb. 1, 1984; T.D. 98-49, 63 FR 29131, 
May 28, 1998; T.D. 00-5, 65 FR 3808, Jan. 25, 2000]