2019 April No.20 – Fines and Penalties


The statute of limitations is considered by CBP prior to the issuance of any section 592 penalty notice. If less than 180 days remains before the statute of limitations may be asserted as a defense, a shortened response time may be specified in the notice, but not less than _____ business days from the date of mailing of the notice.

A. 5

B. 7

C. 10

D. 20

E. 30

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The Answer is: B

Citation: 19CFR171.2(e)

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