[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: 19CFR162.79b]



[Page 267]

 

                        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.  162.79b  Recovery of actual loss of duties, taxes and fees or 

actual loss of revenue.



    Whether or not a monetary penalty is assessed under this subpart, 

the appropriate Customs field officer will require the deposit of any 

actual loss of duties, taxes and fees resulting from a violation of 

section 592, Tariff Act of 1930, as amended (19 U.S.C. 1592) or any 

actual loss of revenue resulting from a violation of section 593A, 

Tariff Act of 1930, as amended (19 U.S.C. 1593a), notwithstanding that 

the liquidation of the entry to which the loss is attributable has 

become final. If a person is liable for the payment of actual loss of 

duties, taxes and fees or actual loss of revenue in any case in which a 

monetary penalty is not assessed or a written notification of claim of 

monetary penalty is not issued, the port director will issue a written 

notice to the person of the liability for the actual loss of duties, 

taxes and fees or actual loss of revenue. The notice will identify the 

merchandise and entries involved, state the loss of duties, taxes and 

fees or loss of revenue and how it was calculated, and require the 

person to deposit or arrange for payment of the duties, taxes and fees 

or revenue within 30 days from the date of the notice. Any determination 

of actual loss of duties, taxes and fees or actual loss of revenue under 

this section is subject to review upon written application to the 

Commissioner of Customs.



[T.D. 00-5, 65 FR 3809, Jan. 25, 2000]