Terms Used In CFR > Title 30 > Chapter XII > Subchapter A > Part 1241 > Subpart B > Penalties With a Period To Correct

• Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
• Broker: means a customs broker. See 19 CFR 111.1
• CBP: means U. See 19 CFR 101.1
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Customs business: means those activities involving transactions with CBP concerning the entry and admissibility of merchandise, its classification and valuation, the payment of duties, taxes, or other charges assessed or collected by CBP on merchandise by reason of its importation, and the refund, rebate, or drawback of those duties, taxes, or other charges. See 19 CFR 111.1
• Department of Homeland Security or any representative of the Department of Homeland Security: means any office, officer, or employee of the U. See 19 CFR 111.1
• Employee: means a person who meets the common law definition of employee and is in the service of a customs broker. See 19 CFR 111.1
• Exportation: means a severance of goods from the mass of things belonging to this country with the intention of uniting them to the mass of things belonging to some foreign country. See 19 CFR 101.1
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Officer: when used in the context of an association or corporation, means a person who has been elected, appointed, or designated as an officer of an association or corporation in accordance with statute and the articles of incorporation, articles of agreement, charter, or bylaws of the association or corporation. See 19 CFR 111.1
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Person: includes individuals, partnerships, associations, and corporations. See 19 CFR 111.1
• Statute: A law passed by a legislature.
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• United States: includes all territories and possessions of the United States, except the Virgin Islands, American Samoa, Wake Island, Midway Islands, Kingman Reef, Johnston Island, and the island of Guam. See 19 CFR 134.1