What makes a disclosure of a violation of 19 U.S.C. 1592 a "prior disclosure"?
- It is made within 30 days of entry
- It is made before, or without knowledge of, the commencement of a formal investigation, with a tender of any actual loss of duties
- It is made through a customs broker
- It is made after a prepenalty notice
Show the answer
B. It is made before, or without knowledge of, the commencement of a formal investigation, with a tender of any actual loss of duties
A prior disclosure is made if the person discloses the circumstances of the violation before, or without knowledge of, the commencement of a formal investigation, and tenders any actual loss of duties, taxes and fees.
Source: 19 CFR 162.74(a)(1)
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