[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: 19CFR172.14]

[Page 316]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 172--CLAIMS FOR LIQUIDATED DAMAGES; PENALTIES SECURED BY BONDS--Table of Contents
 
                     Subpart B--Action on Petitions
 
Sec. 172.14  Headquarters advice.

    The advice of the Director, International Trade Compliance Division, 
Office of Regulations and Rulings, Customs Headquarters, may be sought 
in any case (except as provided in this section), without regard to 
delegated authority to act on a petition or offer, when a novel or 
complex issue concerning a ruling, policy, or procedure is presented 
concerning a Customs action(s) or potential Customs action(s) relating 
to penalties secured by bonds (including penalty-based determinations of 
duty except as provided in this section), claims for liquidated damages 
or mitigating any claim. This section does not apply to actual duty loss 
tenders determined by Customs pursuant to Sec. 162.74(c) of this chapter 
relating to prior disclosure. The request for advice may be initiated by 
the bond principal, surety or any Customs officer, but must be submitted 
to the Fines, Penalties, and Forfeitures Officer. The Fines, Penalties, 
and Forfeitures Officer retains the authority to refuse to forward any 
request that fails to raise a qualifying issue and to seek legal advice 
from the appropriate Associate or Assistant Chief Counsel in any case.

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