An importer submits a prior disclosure pertaining to misclassification of its imported widgets. During its verification of the disclosure, CBP discovers that the importer also furnished undeclared assists to the manufacturer. The undeclared assists were were used in the production of the widgets. Which answer describes how the undeclared assists will be treated?
A) The importer failed to disclose the undeclared assists; therefore, this violation will not be entitled to the benefits of prior disclosure.
B) The importer may disclose the undeclared assists in a separate prior disclosure because CBP’s verification does not constitute commencement of a formal investigation.
C) The importer’s failure to disclose the undeclared assists will result in denial of the entire prior disclosure.
D) Given that the prior disclosure addressed violations concerning the widgets, the additional valuation violations are within the scope of the prior disclosure.
E) The importer should submit a perfected prior disclosure to include the undeclared assists.
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The Answer is: A
Citation: 19 C.F.R. § 162.74(h)
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