19 CFR 162.79b - Recovery of actual loss of duties, taxes and fees or actual loss of revenue.

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There is 1 rule appearing in the Federal Register for 19 CFR 162. View below or at eCFR (GPOAccess)
§ 162.79b Recovery of actual loss of duties, taxes and fees or actual loss of revenue.
Whether or not a monetary penalty is assessed under this subpart, the appropriate Customs field officer will require the deposit of any actual loss of duties, taxes and fees resulting from a violation of section 592, Tariff Act of 1930, as amended (19 U.S.C. 1592) or any actual loss of revenue resulting from a violation of section 593A, Tariff Act of 1930, as amended (19 U.S.C. 1593a), notwithstanding that the liquidation of the entry to which the loss is attributable has become final. If a person is liable for the payment of actual loss of duties, taxes and fees or actual loss of revenue in any case in which a monetary penalty is not assessed or a written notification of claim of monetary penalty is not issued, the port director will issue a written notice to the person of the liability for the actual loss of duties, taxes and fees or actual loss of revenue. The notice will identify the merchandise and entries involved, state the loss of duties, taxes and fees or loss of revenue and how it was calculated, and require the person to deposit or arrange for payment of the duties, taxes and fees or revenue within 30 days from the date of the notice. Any determination of actual loss of duties, taxes and fees or actual loss of revenue under this section is subject to review upon written application to the Commissioner of Customs.
[T.D. 00-5, 65 FR 3809, Jan. 25, 2000]

Title 19 published on 2014-04-01

The following are only the Rules published in the Federal Register after the published date of Title 19.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2014-05-21; vol. 79 # 98 - Wednesday, May 21, 2014
    1. 79 FR 29077 - United States-Panama Trade Promotion Agreement
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, DEPARTMENT OF HOMELAND SECURITY, U.S. Customs and Border Protection
      Final rule.
      Final rule effective June 20, 2014.
      19 CFR Parts 10, 24, 162, 163, and 178

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.


United States Code
U.S. Code: Title 9 - ARBITRATION
U.S. Code: Title 18 - CRIMES AND CRIMINAL PROCEDURE
U.S. Code: Title 19 - CUSTOMS DUTIES
U.S. Code: Title 21 - FOOD AND DRUGS
USC: Title 26a

§ 5688

U.S. Code: Title 39 - POSTAL SERVICE
U.S. Code: Title 49 - TRANSPORTATION

Title 19 published on 2014-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 19 CFR 162 after this date.

  • 2014-05-21; vol. 79 # 98 - Wednesday, May 21, 2014
    1. 79 FR 29077 - United States-Panama Trade Promotion Agreement
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, DEPARTMENT OF HOMELAND SECURITY, U.S. Customs and Border Protection
      Final rule.
      Final rule effective June 20, 2014.
      19 CFR Parts 10, 24, 162, 163, and 178