19 CFR 162.79b – Recovery of actual loss of duties, taxes and fees or actual loss of revenue
Whether or not a monetary penalty is assessed under this subpart, the appropriate Customs field officer will require the deposit of any actual loss of duties, taxes and fees resulting from a violation of section 592, Tariff Act of 1930, as amended (19 U.S.C. § 1592) or any actual loss of revenue resulting from a violation of section 593A, Tariff Act of 1930, as amended (19 U.S.C. § 1593a), notwithstanding that the liquidation of the entry to which the loss is attributable has become final. If a person is liable for the payment of actual loss of duties, taxes and fees or actual loss of revenue in any case in which a monetary penalty is not assessed or a written notification of claim of monetary penalty is not issued, the port director will issue a written notice to the person of the liability for the actual loss of duties, taxes and fees or actual loss of revenue. The notice will identify the merchandise and entries involved, state the loss of duties, taxes and fees or loss of revenue and how it was calculated, and require the person to deposit or arrange for payment of the duties, taxes and fees or revenue within 30 days from the date of the notice. Any determination of actual loss of duties, taxes and fees or actual loss of revenue under this section is subject to review upon written application to the Commissioner of Customs.
Terms Used In 19 CFR 162.79b
- Actual loss of duties: means the duties of which the Government has been deprived by reason of the violation in respect of entries on which liquidation had become final. See 19 CFR 162.71
- actual loss of revenue: means the amount of drawback (see § 191. See 19 CFR 162.71
- Duties: means Customs duties and any internal revenue taxes which attach upon importation. See 19 CFR 101.1
- Loss of duties: means the duties of which the Government is or may be deprived by reason of the violation and includes both actual and potential loss of duties. See 19 CFR 162.71
- loss of revenue: means the amount of drawback (see § 191. See 19 CFR 162.71
- port director: means the person who has jurisdiction within the geographical boundaries of their port of entry unless the regulations provide that particular trade functions or determinations are exclusively within the purview of a Center Director or other CBP personnel. See 19 CFR 101.1