An importer who fails to comply with a lawful demand for entry records can avoid penalties being assessed upon demonstration of certain factors. Which ONE of the factors listed below would subject the importer to penalties?
A) The loss of the demanded record was the result of an act of God or other natural casualty or disaster beyond the fault of such person or an agent of the person.
B) Evidence satisfactory to Customs exists that the demand was substantially complied with.
C) The record demanded was presented to and retained by Customs at the time of entry or submitted in response to an earlier demand.
D) The person has been certified as a participant in the Recordkeeping Compliance Program and is generally in compliance with the appropriate procedures and requirements of that program, and the violation in question is the first violation and was non-willful.
E) The importer’s broker retains the requested records.
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The Answer is: E
Citation: 19 CFR 163.6(b)(3)
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