Which one of the following circumstances would preclude a Customs seizure of merchandise under the provision of 19 U.S.C. Section 1592?
A) Merchandise is prohibited or restricted.
B) The importer has made a prior disclosure of the violation.
C) The importer is bankrupt.
D) The importer resides outside the United States.
E) The seizure is essential to protect the revenue.
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The Answer is: B
Citation: 19 CFR 162.75(b)
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