According to the degrees of culpability under Section 592, a violation is considered to be grossly negligent when:
A. It results from an act or acts (of commission or omission) done through either the failure to exercise the degree of reasonable care and competence expected from a person in the same circumstance, or in communicating information in a manner that may be misunderstood by the recipient.
B. It results from a material false statement, omission, or act in connection with a transaction and is committed or omitted knowingly, and is done intentionally and voluntarily.
C. It results from a false statement or omission that is based on a bona fide belief as to the facts, so long as the belief itself did not result from negligence in ascertaining the accuracy of the facts.
D. It results from an act or acts (of commission or omission) done with actual knowledge of or wanton disregard for the relevant facts and with indifference to or disregard for the violators obligations under the statute.
E. It results from an error in the preparation, assembly or submission of import documentation or information provided to CBP that results from a mistake in arithmetic or transcription that is not part of a pattern.
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The Answer is: D
Citation: 19 CFR 171 Appendix B
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