[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: 19CFR181.82]

[Page 383-384]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 181--NORTH AMERICAN FREE TRADE AGREEMENT--Table of Contents
 
                          Subpart H--Penalties
 
Sec. 181.82  Exceptions to application of penalties.

    (a) General. A U.S. importer who makes a corrected declaration under 
Sec. 181.21(b) of this part shall not be subject to civil or 
administrative penalties for having made an incorrect declaration, 
provided that the corrected declaration was voluntarily made. In 
addition, civil or administrative penalties provided for under the U.S. 
Customs laws and regulations shall not be imposed on an exporter or 
producer in the United States who voluntarily provides written 
notification pursuant to Sec. 181.11(d) of this part with respect to the 
making of an incorrect certification.
    (b) ``Voluntarily'' defined--(1) General. For purposes of paragraph 
(a) of this section, the making of a corrected declaration or the 
providing of written notification of an incorrect certification will be 
deemed to have been done voluntarily if:
    (i) Done before the commencement of a formal investigation;
    (ii) Done before any of the events specified in Sec. 162.74(i) of 
this chapter have occurred;
    (iii) Done within 30 calendar days after either the U.S. importer 
with respect to a declaration that an imported good qualified as an 
originating good, or the U.S. exporter or producer with respect to a 
certification pertaining to a good exported to Canada or Mexico, had 
reason to believe that the declaration or certification was not correct;
    (iv) Accompanied by a written statement setting forth the 
information specified in paragraph (b)(3) of this section; and
    (v) In the case of a corrected declaration, accompanied or followed 
by a tender of any actual loss of duties in accordance with paragraph 
(b)(5) of this section.
    (2) Cases involving fraud. Notwithstanding paragraph (b)(1) of this 
section, a person who acted by means of fraud in making an incorrect 
declaration or certification may not make a voluntary correction 
thereof. For purposes of this paragraph (b)(2), the term ``fraud'' shall 
have the meaning set forth in paragraph (B)(3) of appendix B to part 171 
of this chapter.
    (3) Written statement. For purposes of paragraph (a) of this 
section, each corrected declaration or notification of an incorrect 
certification shall be accompanied by a written statement which:
    (i) Identifies the class or kind of good to which the incorrect 
declaration or certification relates;
    (ii) Identifies each import or export transaction affected by the 
incorrect declaration or certification with reference to each port of 
importation or exportation and the approximate date of each importation 
or exportation. A U.S. producer who provides written notification that 
certain information in a Certificate of Origin is incorrect and who is 
unable to identify the specific export transactions under this paragraph 
shall provide as much information concerning those transactions as the 
producer, by the exercise of good

[[Page 384]]

faith and due diligence, is able to obtain;
    (iii) Specifies the nature of the incorrect statements or omissions 
regarding the declaration or certification; and
    (iv) Sets forth, to the best of the person's knowledge, the true and 
accurate information or data which should have been covered by or 
provided in the declaration or certification, and states that the person 
will provide any additional information or data which is unknown at the 
time of making the corrected declaration or certification within 30 
calendar days or within any extension of that 30-day period as Customs 
may permit in order for the person to obtain the information or data.
    (4) Substantial compliance. For purposes of this section, a person 
shall be deemed to have voluntarily corrected a declaration or 
certification even though that person provides corrected information in 
a manner which does not conform to the requirements of the written 
statement specified in paragraph (b)(3) of this section, provided that:
    (i) Customs is satisfied that the information was provided before 
the commencement of a formal investigation; and
    (ii) The information provided includes, orally or in writing, 
substantially the same information as that specified in paragraph (b)(3) 
of this section.
    (5) Tender of actual loss of duties. A U.S. importer who makes a 
corrected declaration shall tender any actual loss of duties at the time 
of making the corrected declaration, or within 30 calendar days 
thereafter, or within any extension of that 30-day period as Customs may 
allow in order for the importer to obtain the information or data 
necessary to calculate the duties owed.
    (6) Applicability of prior disclosure provisions. Where a person 
fails to meet the requirements of this section because the correction of 
the declaration or the written notification of an incorrect 
certification is not considered to be done voluntarily as provided in 
this section, that person may nevertheless qualify for prior disclosure 
treatment under 19 U.S.C. 1592(c)(4) and the regulations issued 
thereunder.

[T.D. 95-68, 60 FR 46364, Sept. 6, 1995, as amended by T.D. 99-64, 64 FR 
43267, Aug. 10, 1999]