63. When is offsetting of overpayments NOT allowed?
A. When the overpayments or over-declarations were not made by the same acts, statements, or omissions that caused the underpayments or under-declarations, and is not limited to the same entries that evidence the underpayments or under- declarations, provided they are within the time period and scope of the audit
B. When specific overpayments or over-declarations are made for the purpose of violating any provision of law, including laws other than customs laws
C. When a private party submits a prior disclosure, provided that the prior disclosure is in accordance with 19 CFR 162163.11(d)(6).74 and CBP approves the private party’s self-review, including its execution and results
D. When self-testing is conducted by an audited person under CBP supervision, and, CBP approves the self-testing in advance and, upon review of the self-testing, CBP approves its execution and results
E. All of the above
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The Answer is: B
Citation: 19 CFR 163
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