In accordance with 19 CFR § Part 171 Appendix B, which of the following circumstances would NOT be considered a “mitigating factor” in the CBP administrative penalty decision for a proposed or assessed penalty claim?
A. Demonstration of a consistent pattern of importations that is in compliance with all applicable CBP laws and regulations.
B. Timely compliance with lawful CBP requests for records related to the alleged violation(s) in accordance with 19 CFR § 163.6.
C. Providing CBP with additional information relating to the subject violation or other violations.
D. Taking remedial action to pay the actual loss of duties prior to a penalty notice and within 30 days of CBP’s notification.
E. Demonstration that CBP had actual knowledge of the violation and, without justification, failed to inform the importer/broker so that an earlier corrective action could have been taken.
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The Answer is: B
Citation: 19 CFR § 171. Appendix B(G)
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