CCS Fines, Penalties, and Forfeitures 5

Question 1

Under 19 USC 1592(e), in a court action to collect a penalty, the United States must prove the violation by:

Accepted Answer

A preponderance of the evidence

Answer

In federal court penalty collection actions under 19 USC 1592(e), the government must prove the violation by a preponderance of the evidence.

Question 2

Which of the following actions would most likely trigger a fraud finding under 19 USC 1592 rather than gross negligence?

Accepted Answer

Using a forged certificate of origin to claim preferential duty rates

Answer

Using a forged certificate constitutes intentional deception, which meets the fraud standard of a willful material false statement.

Question 3

When seized merchandise is administratively forfeited (no claim filed), CBP may dispose of the goods by all of the following EXCEPT:

Accepted Answer

Return to the foreign shipper at no cost

Answer

Administratively forfeited goods become U.S. government property and cannot be returned to the shipper; they are destroyed, auctioned, or transferred.

Question 4

A Customs broker's license may be suspended or revoked under 19 USC 1641 for all of the following EXCEPT:

Accepted Answer

Filing an entry that is subsequently liquidated at a higher rate

Answer

Liquidation at a higher rate is a normal adjustment and does not constitute broker misconduct warranting license suspension.

Question 5

Under 19 CFR Part 171, a supplemental petition for relief from a penalty may be filed after CBP issues:

Accepted Answer

A formal penalty notice

Answer

A supplemental petition may be filed after the issuance of a formal penalty notice if new mitigating information becomes available.

(CCS) Certified Customs Specialist Practice Test

(CCS) Certified Customs Specialist Practice Test

CCS Fines, Penalties, and Forfeitures 5