[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: 19CFR181.82]



[Page 383-384]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

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;



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    (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 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]



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