Guidelines for the Imposition and Mitigation of Penalties for Violations of 19 U.S.C. 1592

Résumé

This document proposes to revise Appendix B to Part 171 of the Customs Regulations, which sets forth the guidelines for remitting and mitigating penalties relating to violations of section 592 of the Tariff Act of 1930, as amended. A violation of section 592 involves the entry or introduction or attempted entry or introduction of merchandise into the United States by fraud, gross negligence, or negligence. Many of the proposed changes to Appendix B reflect the Customs Modernization Act and its themes of ``informed compliance'' and ``shared responsibility.''