Disclosure of the circumstances of a violation under 19 USC 1592 means the act of providing to Customs a statement either orally or in writing that:
A) Provides a general overview of a suspected violation of 19 USC 1592 that includes a listing of the ports of entry involved; the class or kind of merchandise involved in the violation; and a request for additional time to provide specific details of the violation
B) Identifies the class or kind of merchandise involved in the violation; identifies the importation or drawback claim included in the disclosure by entry number or by indicating each concerned Customs port of entry and the approximate dates of entry or dates of drawback claim; specifies the material false statements, omissions or acts, including an explanation as to how and when they occurred; sets forth, to the best of the disclosing party’s knowledge, the true and accurate information or data that should have been provided in the entry or drawback claim documents and states that the disclosing party will provide any information or data unknown at the time of the disclosure within 30 days of the initial disclosure date
C) Provides a statement that the company is researching a possible violation of 19 USC 1592 and is submitting a letter advising CBP that it intends to file a prior disclosure within 30 days of the letter’s submission to CBP
D) Identifies the class or kind of merchandise involved in the violation; identifies the importation or drawback claim included in the disclosure by entry number or by indicating each concerned Customs port of entry and the approximate dates of entry or dates of drawback claim; specifies the material false statements, omissions or acts, including an explanation as to how and when they occurred
E) Provides a listing of entry numbers, ports of entry and dates of the violation, and a request for a 30 day extension to provide remaining details
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The Answer is: B
Citation: 19 CFR 162.74 (b) (1-4)
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