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CBP Reviewing Various Information Collections

Tuesday, December 23, 2014
Sandler, Travis & Rosenberg Trade Report

U.S. Customs and Border Protection is accepting comments through Feb. 23, 2015 on the proposed extension of the following information collections.

Allowance in Duties. CBP Form 4315, “Application for Allowance in Duties,” is submitted to CBP in instances of claims of damaged or defective imported merchandise on which an allowance in duty is made in the liquidation of the entry. The information on this form is used to substantiate an importer’s claim for such duty allowances.

Foreign Assembler’s Declaration. In accordance with 19 CFR 10.24, a foreign assembler’s declaration must be made in connection with the entry of assembled articles under HTSUS 9802.00.80. This declaration includes information such as the quantity, value and description of the imported merchandise. The declaration is made by the person who performed the assembly operations abroad and includes an endorsement by the importer. The Foreign Assembler’s Declaration is used by CBP to determine whether the operations performed are within the purview of subheading 9802.00.80 and therefore eligible for preferential duty treatment.

Remission or Mitigation of Forfeitures and Penalties. CBP Form 4609, “Petition for Remission or Mitigation of Forfeitures and Penalties Incurred,” is completed and filed with the CBP port director by individuals who have been found to be in violation of one or more provisions of the Tariff Act of 1930 or other laws administered by CBP. Persons who violate the Tariff Act are entitled to file a petition seeking mitigation of any statutory penalty imposed or remission of a statutory forfeiture incurred. This petition is submitted on CBP Form 4609. The information provided on this form is used by CBP personnel as a basis for granting relief from forfeiture or penalty.

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