[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: 19CFR172.14]



[Page 317]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

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.