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CBP Reviewing Info Collections on Prior Disclosures, Entry of Temporarily Exported Goods

Monday, November 18, 2013
Sandler, Travis & Rosenberg Trade Report

U.S. Customs and Border Protection is extending through Dec. 18 the period for public comments on the proposed extension of an information collection regarding prior disclosures. The prior disclosure program establishes a method for a potential violator to disclose to CBP that it has committed an error or a violation with respect to the legal requirements of entering merchandise into the United States, such as underpaid tariffs 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).

Separately, CBP is accepting comments through Jan. 17, 2014, on the proposed extension of the Declaration of the Ultimate Consignee that Articles were Exported for Temporary Scientific or Educational Purposes. This form, which is completed by the ultimate consignee and submitted to CBP by the importer or the importer’s agent, is used to assist CBP personnel in determining whether the imported articles should be free of duty. It is provided for under 19 USC 1202, HTSUS 9801.00.40 and 19 CFR 10.67(a)(3), which require a declaration to CBP stating that the articles were sent from the U.S. solely for temporary scientific or educational use and describing the specific use to which they were put while abroad.

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