47. In accordance with 19 C.F.R. 162.74 (prior disclosure), a complete “disclosure of the circumstances of a violation” includes which of the following sets of factual elements?
A. 1) The complete Harmonized Tariff Schedule (HTS) classification for all involved merchandise, 2) the specific entry/drawback claims by number (including identification of the licensed broker who filed the paperwork, where applicable), and 3) the true and accurate information that should have been provided.
B. 1) The class or kind of merchandise, 2) the specific import/drawback claims by number (or by the CBP ports of entry and approximate dates of entry/drawback), 3) the material false statements/omissions along with an explanation of how the errors occurred, and 4) the true and accurate information that should have been provided.
C. 1) A complete explanation of the underlying cause(s) of the violation, 2) a summary of the involved merchandise, 3) the approximate dates the violation occurred, 4) calculation of any applicable loss of revenue to the government, and 5) tender of any unpaid amount.
D. 1) The class or kind of merchandise, 2) a complete list of the CBP ports of entry along with approximate dates of entry/drawback, 3) a statement of the material error, and 4) the corrective actions that have been or will be implemented for future transactions.
E. 1) The complete Harmonized Tariff Schedule (HTS) classification for all involved merchandise, 2) the specific import/drawback claims by number (including identification of the licensed broker who filed the paperwork, where applicable), 3) a summary of the error and underlying causes, and 4) documentation to verify that all licensed broker(s) for the affected imports/drawback have been advised of the circumstances.
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The Answer is: B
Citation: 19 CFR § 162.74(b)
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