[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: 19CFR162.31]



[Page 249]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 162_INSPECTION, SEARCH, AND SEIZURE--Table of Contents

 

     Subpart D_Procedure When Fine, Penalty, or Forfeiture Incurred

 

Sec.  162.31  Notice of fine, penalty, or forfeiture incurred.





    (a) Notice. Written notice of any fine or penalty incurred as well 

as any liability to forfeiture shall be given to each party that the 

facts of record indicate has an interest in the claim or seized 

property. The notice shall also inform each interested party of his 

right to apply for relief under section 618, Tariff Act of 1930, as 

amended (19 U.S.C. 1618), or any other applicable statute authorizing 

mitigation of penalties or remission of forfeitures, in accordance with 

part 171 of this chapter. The notice shall inform any interested party 

in a case involving forfeiture of seized property that unless the 

petitioner provides an express agreement to defer judicial or 

administrative forfeiture proceedings until completion of the 

administrative process, the case will be referred promptly to the U.S. 

attorney or the Department of Justice if the penalty was assessed under 

section 592, Tariff Act of 1930, as amended (19 U.S.C. 1592), for 

institution of judicial proceedings, or summary forfeiture proceedings 

will be begun. For violations involving the possession of personal use 

quantities of a controlled substance, also see Sec.  171.55.

    (b) Contents of notice. The notice shall contain the following:

    (1) The provisions of law alleged to have been violated;

    (2) A description of the specific acts or omissions forming the 

basis of the alleged violations;

    (3) If the alleged violations involve the entry or attempted entry 

of merchandise,

    (i) A description of the merchandise and the circumstances of its 

entry or attempted entry, and

    (ii) The identity of each entry, if specific entries are involved; 

and

    (4) If the alleged violations involve a loss of revenue,

    (i) The total loss of revenue and how it was computed, and

    (ii) The loss of revenue attributable to each entry, if readily 

susceptible to calculation.

    (c) Demand for deposit in case of smuggled articles of small value. 

In the case of smuggled articles of small value, demand shall be made 

for immediate deposit of an amount equivalent to the domestic value of 

the articles on account of the liability to a penalty incurred as 

distinct from liability of the goods to forfeiture. Such sum shall be 

deposited whether or not a petition for relief is filed in accordance 

with part 171 of this chapter. A demand for deposit need not be made in 

connection with any liability incurred by the master of a vessel under 

the provisions of section 453, Tariff Act of 1930, as amended (19 U.S.C. 

1453).



[T.D. 72-211, 37 FR 16488, Aug. 15, 1972, as amended by T.D. 78-38, 43 

FR 4255, Feb. 1, 1978; T.D. 79-160, 44 FR 31956, June 4, 1979; T.D. 85-

90, 50 FR 21431, May 24, 1985; T.D. 89-86, 54 FR 37602, Sept. 11, 1989]