[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

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

[CITE: 19CFR171.14]



[Page 288-289]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 171_FINES, PENALTIES, AND FORFEITURES--Table of Contents

 

                      Subpart B_Action on Petitions

 

Sec.  171.14  Headquarters advice.



    The advice of the Director, International Trade Compliance Division, 

Office of Regulations and Rulings, Customs Headquarters, may be sought 

in any case (except as provided in this section), without regard to 

delegated authority to act on a petition or offer, when a novel or 

complex issue concerning a ruling, policy, or procedure is presented 

concerning a Customs action(s) or potential Customs action(s) relating 

to seizures and forfeitures, penalties, or mitigating or remitting any 

claim. This section does not apply to actual duty loss tenders 

determined by Customs pursuant to Sec.  162.74(c) of this Chapter 

relating to prior disclosure and to actual duty loss demands made under 

Sec.  162.79b of this Chapter. The request for advice may be initiated 

by the alleged violator or any Customs officer, but must be submitted to 

the Fines, Penalties, and Forfeitures Officer. The Fines, Penalties, and 

Forfeitures Officer retains the authority to



[[Page 289]]



refuse to forward any request that fails to raise a qualifying issue and 

to seek legal advice from the appropriate Associate or Assistant Chief 

Counsel in any case.