Finanse publiczne · 26.09.1996

Prior Disclosure

This document proposes amendments to the Customs Regulations governing ``prior disclosure'' as well as implementing a provision of the Customs Modernization portion of the North American Free Trade Implementation Act (Mod Act) concerning prior disclosure by a person of a violation of law committed by that person involving the entry or introduction or attempted entry or introduction of merchandise into the United States by fraud, gross negligence or negligence. Pursuant to ``prior disclosure'' under 19 U.S.C. 1592(c)(4), as amended by the Mod Act, if a person who commits such a violation discloses the circumstances of the violation before, or without knowledge of, the commencement of a formal investigation of such violation, merchandise shall not be seized and any monetary penalty to be assessed under 19 U.S.C. 1592 shall be limited. The amendment to the Customs Regulations proposed in this document would spell out when there is ``commencement of a formal investigation'' for purposes of 19 U.S.C. 1592. The document also amends the regulations to give Fines, Penalties and Forfeitures Officers discretion to defer referral for full investigation of a disclosure of an unintentional viol