[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: 19CFR161.5]



[Page 242-243]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 161_GENERAL ENFORCEMENT PROVISIONS--Table of Contents

 

                      Subpart A_General Provisions

 

Sec.  161.5  Compromise of Government claims.



    (a) Offer. An offer made pursuant to section 617, Tariff Act of 

1930, as amended (19 U.S.C. 1617), in compromise of a Government claim 

arising under the Customs laws and the terms upon which it is made shall 

be stated in writing addressed to the Commissioner of Customs. The offer 

shall be limited to the civil liability of the proponent in the matter 

which is the subject of the Government's claim.

    (b) Deposit of specific sum tendered. No offer in which a specific 

sum of money is tendered in compromise of a Government claim under the 

Customs laws will be considered by the Commissioner of Customs until due 

notice is received that such sum has been properly deposited in the name 

of the person submitting the offer with the Treasurer of the United 

States or a Federal Reserve bank. A proponent at a distance from a 

Federal Reserve bank may perfect his



[[Page 243]]



offer by tendering a bank draft for the amount of the offer payable to 

the Secretary of the Treasury for collection and deposit. If the offer 

is rejected, the money will be returned to the proponent.



(Sec. 617, 46 Stat. 757, as amended; 19 U.S.C. 1617)