66 In the following scenario, choose the appropriate CBP response. A Canadian electronics exporter to the U.S. submits a prior disclosure admitting that the company has filed false NAFTA claims within the past year in violation of 19 USC 1592 and other Customs laws. The violator tenders $30,000 to account for the apparent loss of revenue. Verification of this submission by CBP auditors discovers an additional $300,000 loss of revenue for identical NAFTA violations that the disclosure did NOT identify. The company (also the importer of record) agrees with the audit findings after being advised by CBP of these discrepancies.
A. CBP should include the additional revenue loss in the prior disclosure
B. CBP should assess a Section 1592 penalty for the undisclosed claims
C. CBP should demand redelivery of the merchandise that is not disclosed
D. CBP should return the $30,000 tender because it is an illegal deposit
E. CBP shall NOT take any action because of legal and other restrictions
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The Answer is: B
Citation: 19 CFR 162.74
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