47 What action(s) may be taken after a CBP origin verification finds a Canadian company, an experienced importer, deliberately failed to maintain records supporting its NAFTA claim because it would be too difficult to substantiate? The entry verified has NOT liquidated.
A. CBP may collect duty and assess a recordkeeping penalty
B. CBP may only deny the NAFTA claim and collect duty
C. CBP may not collect duty but may assess a fraud penalty
D. CBP may assess a recordkeeping and a fraud penalty
E. CBP may not take any action
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The Answer is: What action(s) may be taken after a CBP origin verification finds a Canadian company, an experienced importer, deliberately failed to maintain records supporting its NAFTA claim because it would be too difficult to substantiate? The entry verified has NOT liquidated.
Citation: A
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