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

Gross negligence is the highest non-fraud standard under 19 USC 1592, carrying penalties up to 4 times the unpaid duties.

Question 2

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

Accepted Answer

Commenced a formal investigation

Answer

Prior Disclosure is only effective if filed before CBP has formally commenced a formal investigation of the violation.

Question 3

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

Accepted Answer

CBP Form 4647

Answer

CBP Form 4647 (Notice to Mark and/or Notice to Redeliver) is not the petition form — CBP Form 19 is not correct either; petitions are submitted via a written petition but CBP Form 4647 is used for specific notices; the petition for relief is a written request under 19 CFR Part 171.

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

Under 19 USC 1593a, fraudulent drawback violations carry penalties up to 3 times the amount of drawback claimed.

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 1641 governs customs broker licensing and penalties, including failure to supervise employees conducting customs business.

(CCS) Certified Customs Specialist Practice Test

(CCS) Certified Customs Specialist Practice Test

CCS Fines, Penalties, and Forfeitures 2