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Fines, Penalties & Forfeitures

October 2023 — Question 68

Choose the ONE answer that correctly fills in the blank. Before an offer in compromise of any government claim arising from a violation of Customs law is considered, it must ______.

Why this answer

Offers in compromise of government claims arising under the customs laws are made under 19 U.S.C. 1617, and the cited regulations require that an offer be accompanied by a tender of the specific sum offered before it will be considered; the deposit is returned if the offer is rejected. Nothing in those provisions imposes a twenty-day filing clock, permits a half tender, or demands a bond covering government fees and expenses, so B is the only condition the regulations actually state. The fifty-percent choice tempts as a plausible good-faith deposit, but the rule requires tendering the entire amount of the offer, not a fraction of it. Watch for: Assuming a partial good-faith deposit suffices when the full offered sum must accompany the offer.

Original CBLE Simulator explanation — the question and key above are CBP's; this analysis is ours. Verify against the current edition before relying on it in practice.

CBP's cited authority

§ 19 CFR 161.5§ 19 CFR 171.31§ 19 CFR 172.31

Answer and citations as published in CBP's official answer key for the October 2023 examination.

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