[Code of Federal Regulations]

[Title 19, Volume 1]

[Revised as of April 1, 2005]

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

[CITE: 19CFR4.12]



[Page 23-24]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

              HOMELAND SECURITY; DEPARTMENT OF THE TREASURY

 

PART 4_VESSELS IN FOREIGN AND DOMESTIC TRADES--Table of Contents

 

Sec.  4.12  Explanation of manifest discrepancy.



    (a)(1) Vessel masters or agents shall notify the port director on 

Customs Form 5931 of shortages (merchandise manifested, but not found) 

or overages (merchandise found, but not manifested) of merchandise.

    (2) Shortages shall be reported to the port direct by the master or 

agent of the vessel by endorsement on the importer's claim for shortage 

on Customs Form 5931 as provided for in Sec.  158.3 of this chapter, or 

within 60 days after the date of entry of the vessel, whichever is 

later. Satisfactory evidence to support the claim of nonimportation or 

of proper disposition or other corrective action (see Sec.  4.34) shall 

be obtained by the master or agent and shall be retained in the 

carrier's file for one year.

    (3) Overages shall be reported to the port director within 60 days 

after the date of entry of the vessel by completion of a post entry or 

suitable explanation of corrective action (see Sec.  4.34) on the 

Customs Form 5931.

    (4) The port director shall immediately advise the master or agent 

of those discrepancies which are not reported by the master or agent. 

Notification may be in any appropriate manner, including the furnishing 

of a copy of Customs Form 5931 to the master or agent. The master or 

agent shall satisfactorily resolve the matter within 30 days after the 

date of such notification, or within 60 days after entry of the vessel, 

whichever is later.

    (5)(a) Unless the required notification and explanation is made 

timely and the port director is satisfied that the discrepancies 

resulted from clerical error or other mistake and that there has been no 

loss of revenue (and in the case of a discrepancy not initially reported 

by the master or agent that there was a valid reason for failing to so 

report), applicable penalties under section 584, Tariff Act of 1930, as 

amended (19 U.S.C. 1584), shall be assessed (see Sec.  162.31 of this 

chapter). For purposes of this section, the term ``clerical error'' is 

defined as a non-negligent, inadvertent, or typographical mistake in the 

preparation, assembly, or submission (electronically or otherwise) of 

the manifest. However, repeated similar manifest discrepancies by the 

same



[[Page 24]]



parties may be deemed the result of negligence and not clerical error or 

other mistake. For the purpose of assessing applicable penalties, the 

value of the merchandise shall be determined as prescribed in Sec.  

162.43 of this chapter. The fact that the master or owner had no 

knowledge of a discrepancy shall not relieve him from the penalty.

    (b) Except as provided in paragraph (c) of this section, a 

correction in the manifest shall not be required in the case of bulk 

merchandise if the port director is satisfied that the difference 

between the manifested quantity and the quantity unladen, whether the 

difference constitutes an overage or a shortage, is an ordinary and 

usual difference properly attributable to absorption of moisture, 

temperature, faulty weighing at the port of lading, or other similar 

reason. A correction in the manifest shall not be required because of 

discrepancies between marks or numbers on packages of merchandise and 

the marks or numbers for the same packages as shown on the manifest of 

the importing vessel when the quantity and description of the 

merchandise in such packages are correctly given.

    (c) Manifest discrepancies (shortages and overages) of petroleum and 

petroleum products imported in bulk shall be reported on Customs Form 

5931, if the discrepancy exceeds one percent.



[T.D. 80-142, 45 FR 36383, May 30, 1980, as amended by T.D. 99-64, 64 FR 

43265, Aug. 10, 1999]