Assemble the facts for a prior disclosure of a customs entry error
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- List the entry, the statement or omission, whether the file describes fraud, gross negligence, or negligence, the unpaid duties, taxes, and fees, and any date the file records as the start of a formal investigation. Set out the prior-disclosure cap in 19 U.S.C. 1592(c)(4) for the level the lawyer identifies, including the tender timing. Do not decide that the disclosure qualifies.
- What the lawyer must review
- Section 1592(c)(4) applies if the person discloses the circumstances before, or without knowledge of, the commencement of a formal investigation. Merchandise shall not be seized on account of that disclosed violation, and the monetary penalty shall not exceed, for fraud, 100 percent of the lawful duties, taxes, and fees if the unpaid amount is tendered at disclosure or within 30 days, or a longer period CBP provides, after notice of the calculation, or 10 percent of dutiable value if the fraud did not affect assessment. For negligence or gross negligence the cap is interest from the date of liquidation at the rate in 26 U.S.C. 6621, if the unpaid duties, taxes, and fees are tendered on that same timing. The person asserting lack of knowledge has the burden of proof. A formal investigation commences, as to the disclosing party and the disclosed information, on the date CBP records in writing as the date facts were discovered or information received which caused it to believe a possibility of a subsection (a) violation existed. The entry duty of reasonable care is 19 U.S.C. 1484.
- Written for / version
- United States versionUS
Who does what
| Role | What they do |
|---|---|
| Assistance | Potential support includes identifying points for review. Confirm the tool’s capability and permitted scope. |
| Lawyer | Set the scope, supervise the work closely, verify every part relied on, resolve omissions and exceptions, and approve the exact output. |
Checklist
- Trace every relied-on figure to its source, confirm dates and assumptions, and independently recalculate totals or derived amounts.
- Calculate operative dates independently from the current rule and actual triggering event. Check exceptions and record the verified deadline.
- Confirm the output against the client’s instructions and the complete relevant source material, including omissions or contradictions.
- Resolve exceptions and record the responsible lawyer’s approval of the exact output and intended use.