Prior disclosure

How to make a valid prior disclosure of a violation, when it counts as made, and what defeats it.

Governing text: 19 CFR § 162.74

Rules to know

It must come before, or without knowledge of, the commencement of a formal investigation.
An oral disclosure is confirmed in writing within 10 days.
The actual loss of duties is tendered at disclosure or within 30 days of CBP's calculation.
Mailed by registered or certified mail, it is deemed made at the time of mailing.

Free sample questions

What makes a disclosure of a violation of 19 U.S.C. 1592 a "prior disclosure"?

19 CFR 162.74(a)(1)

Without a prior disclosure, the maximum section 592 penalty for negligence with a loss of duties is the lesser of the domestic value or:

19 CFR 162.73(a)(3)

A section 592 prepenalty notice informs the person of the right to make an oral and written presentation within:

19 CFR 162.77(b)(2)

May a decision to mitigate a penalty be protested under 19 U.S.C. 1514?

19 CFR 171.23(a)

Summary (administrative) forfeiture procedures apply to seized property not exceeding what value, apart from prohibited merchandise and certain conveyances and monetary instruments?

19 CFR 162.45(a)

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