CCS Fines, Penalties, and Forfeitures 2

Question 1

Under 19 USC 1592, which mens rea standard carries the highest penalty for a non-fraud customs violation?

Accepted Answer

Gross negligence

Answer

Negligence

Answer

Fraud

Answer

Willful blindness

Question 2

A Prior Disclosure under 19 USC 1592(c)(4) must be filed before CBP has:

Accepted Answer

Commenced a formal investigation

Answer

Issued a formal warning letter

Answer

Assessed a penalty

Answer

Referred the case to DOJ

Question 3

Which CBP form is used to petition for relief from a penalty or forfeiture?

Accepted Answer

CBP Form 4647

Answer

CBP Form 28

Answer

CBP Form 29

Answer

CBP Form 19

Question 4

Under 19 USC 1593a, penalties for false drawback claims may reach what maximum for fraudulent violations?

Accepted Answer

3 times the amount of claimed drawback

Answer

4 times the amount of claimed drawback

Answer

The full value of the merchandise

Answer

2 times the unpaid duties

Question 5

A customs broker who fails to exercise responsible supervision of their employees may face penalties under:

Accepted Answer

19 USC 1641

Answer

19 USC 1592

Answer

19 USC 1595a

Answer

19 USC 1583

Question 6

When merchandise is seized as subject to forfeiture, the importer may file a claim to contest the seizure within how many days?

Accepted Answer

30 days

Answer

20 days

Answer

45 days

Answer

60 days

Question 7

Which of the following best describes 'mitigation' in the context of CBP penalty proceedings?

Accepted Answer

Reduction of a penalty below the statutory maximum based on mitigating factors

Answer

Elimination of a penalty due to lack of evidence

Answer

Automatic penalty reduction for first-time violations

Answer

Transfer of penalty liability to a third party