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Immediate Delivery Application, Prior Disclosure Forms Under Review by CBP

Thursday, October 27, 2011
Sandler, Travis & Rosenberg Trade Report

U.S. Customs and Border Protection is requesting comments no later than Dec. 27 on the proposed extension without change of the following information collections.

• Form 3461 and 3461 ALT, Entry and Immediate Delivery Application – There are two procedures available to effect the release of imported merchandise, entry and immediate delivery. Under both procedures, CBP Forms 3461 and 3461 ALT are the source documents in the packages presented to CBP. The information collected on these forms allows CBP officers to verify that the information regarding the consignee and shipment is correct and that a bond is on file. CBP also uses these forms to close out the manifest and establish the obligation to pay estimated duties in the time period prescribed by law or regulation. CBP Form 3461 is also a delivery authorization document and is given to the importing carrier to authorize the release of the merchandise.

• Prior Disclosure – The prior disclosure program establishes a method for a potential violator to disclose to CBP that it has committed an error or violation with respect to the legal requirements of entering merchandise into the U.S., such as underpaid tariffs or duties or misclassified merchandise. The procedure for making a prior disclosure is set forth in 19 CFR 162.74, which requires that respondents submit information about the merchandise involved, a specification of the false statements or omissions and what the true and accurate information should be. A valid prior disclosure will entitle the disclosing party to reduced penalties pursuant to 19 USC 1592(c)(4).

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