[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR145.4]



[Page 82]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 145_MAIL IMPORTATIONS--Table of Contents

 

                      Subpart A_General Provisions

 

Sec.  145.4  Dutiable merchandise without declaration or invoice, 

prohibited merchandise, and merchandise imported contrary to law.



    (a) Subject to seizure and forfeiture. When, upon Customs 

examination, a mail article is found to contain merchandise subject to 

duty or tax, and the mail article is not accompanied by an appropriate 

Customs declaration and invoice or statement of value required by Sec.  

145.11, or is found to contain material prohibited importation or 

imported contrary to law, the merchandise is subject to seizure and 

forfeiture.

    (b) Mitigation of forfeiture. Any claimant incurring a forfeiture of 

merchandise for violation of this section may file a petition for relief 

pursuant to part 171 of this chapter. Mitigation of that forfeiture may 

occur consistent with mitigation guidelines.

    (c) Collection of mitigated forfeiture. When the shipment does not 

exceed $2,000 in value, Customs Form 3419 or 3419A or Customs Form 368 

or 368A (serially numbered) or Customs Form 7501 shall be used for the 

entry of the merchandise, and the duty, any tax, and the amount of the 

mitigated forfeiture shall be entered as separate items thereon. If a 

mail article for which a mail fine entry has been issued in accordance 

with this paragraph is undeliverable, it will be returned to the 

director of the port where the entry was issued, for disposition in 

accordance with Sec.  145.59 relating to articles subject to seizure.

    (d) Petition for relief. The addressee or sender may file a petition 

with the Fines, Penalties, and Forfeitures Officer having jurisdiction 

over the port where the mail fine entry was issued in accordance with 

part 171 of this chapter for relief from the forfeiture incurred and for 

release of the seized merchandise, or for additional relief from a 

mitigated forfeiture.



[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 78-102, 43 

FR 14454, Apr. 6, 1978; T.D. 86-118, 51 FR 22516, June 20, 1986; T.D. 

87-75, 52 FR 26142, July 13, 1987; T.D. 91-73, 56 FR 42527, Aug. 28, 

1991; T.D. 92-56, 57 FR 24944, June 12, 1992; T.D. 98-28, 63 FR 16417, 

Apr. 3, 1998; T.D. 99-27, 64 FR 13675, Mar. 22, 1999; T.D. 00-57, 65 FR 

53575, Sept. 5, 2000]



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