What are the requirements for CBP to consider an offer in compromise under the Tariff Act of 1930 (as amended) arising from a violation of Customs law? (2025 October No.4 – Broker Compliance)
A) Tender of a 20% deposit of the total sum offered and an offer in writing.
B) Tender of the specific sum offered and an offer in writing.
C) Tender of the domestic value of the claim and an offer in writing.
D) Tender of at least $1,000.00 and an offer in writing.
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The Answer is: B
Citation: 19 CFR 161.5
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