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CBP Information Collections on Prior Disclosure, Simplified Entry Under Review

Thursday, January 05, 2012
Sandler, Travis & Rosenberg Trade Report

U.S. Customs and Border Protection is extending through Jan. 30 the period for public comment on the proposed extension of information collections associated with the following.

Prior Disclosure. The prior disclosure program establishes a method for a potential violator to disclose to CBP that they have committed an error or a violation with respect to the legal requirements of entering merchandise into the United States, 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).

Entry/Immediate Delivery Application and Simplified Entry. There are two procedures available to effect the release of imported merchandise, including entry pursuant to 19 USC1484 and immediate delivery pursuant to 19 USC 1448(b). 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.

CBP notes that under its upcoming pilot test of simplified entry importers or customs brokers may file 12 data elements in lieu of CBP Form 3461, which contains 27 data elements.

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