2023 October No.68 – Fines and Penalties


Choose the ONE answer that correctly fills in the blank. Before an offer in compromise of any government claim arising from a violation of Customs law is considered, it must

A) be submitted within (twenty) 20 days of the government’s claim.

B) include a tender of the specific sum offered.

C) include a tender of at least fifty percent (50%) of the amount of the offer.

D) include a bond covering the government fees and expenses.

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The Answer is: B

Citation: 19 CFR 161.5; 19 CFR 171.31; 19 CFR 172.31
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