[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: 19CFR162.71]



[Page 258-259]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

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 Sec. Sec.  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



[[Page 259]]



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]