April 2021 — Question 59

In accordance with 19 CFR § Part 171 Appendix B, which of the following circumstances would NOT be considered a “mitigating factor” in the CBP administrative penalty decision for a proposed or assessed penalty claim?

• ADemonstration of a consistent pattern of importations that is in compliance with all applicable CBP laws and regulations.
• BTimely compliance with lawful CBP requests for records related to the alleged violation(s) in accordance with 19 CFR § 163.6.✓ CBP's answer
• CProviding CBP with additional information relating to the subject violation or other violations.
• DTaking remedial action to pay the actual loss of duties prior to a penalty notice and within 30 days of CBP’s notification.
• EDemonstration that CBP had actual knowledge of the violation and, without justification, failed to inform the importer/broker so that an earlier corrective action could have been taken.