[Federal Register Volume 59, Number 122 (Monday, June 27, 1994)]
[Unknown Section]
[Page 0]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 94-15441]


[[Page Unknown]]

[Federal Register: June 27, 1994]


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DEPARTMENT OF THE TREASURY

Customs Service

19 CFR Parts 141 and 177

 

Withdrawal of Proposed Customs Regulations Amendments Relating to 
Tariff Designation on Entry Documents

AGENCY: Customs Service, Treasury.

ACTION: Notice of withdrawal.

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SUMMARY: This document withdraws proposed amendments to the Customs 
Regulations which would have provided that a person, having received 
written notice from a Customs official of the Customs designation of 
the duty/statistical reporting number for imported merchandise, must 
provide that designation to Customs on the entry summary (Customs Form 
7501) or other applicable forms. The proposed amendments also would 
have provided that a failure to furnish the required designation may 
subject the person to a claim for monetary penalty under 19 U.S.C. 
1592. In view of the subsequent enactment of Customs modernization 
legislation which amended the statutes upon which the published 
proposals were based, those proposals are now outdated and therefore 
should be withdrawn.

DATES: Withdrawal effective June 27, 1994.

FOR FURTHER INFORMATION CONTACT: Charles Ressin, Penalties Branch (202-
482-6950).

SUPPLEMENTARY INFORMATION:

Background

    On September 28, 1987, Customs published a document in the  Federal 
Register (52 FR 36279) proposing to amend Sec. 141.61(e), Customs 
Regulations (19 CFR 141.61(e)) to provide that an importer or customs 
broker, having received any of several specified types of written 
notice from a Customs official of the Customs designation of the duty/
statistical reporting number applicable to imported merchandise (or, in 
the case of a broker, where the broker has actual knowledge that his 
importer-client received such notice), must provide that designation to 
Customs on the entry summary (Customs Form 7501) or other applicable 
forms filed by the importer or broker. In addition, Sec. 141.61(e) 
would have been amended to provide that a failure to provide the 
required designation may subject the importer or broker to a claim for 
monetary penalty under section 592, Tariff Act of 1930, as amended (19 
U.S.C. 1592). The document also proposed to amend Sec. 177.8, Customs 
Regulations (19 CFR 177.8), by adding thereto a cross-reference to the 
requirements in subpart E of part 141 relating to presentation of entry 
papers.
    In support of the proposed regulatory amendments, Customs noted at 
that time that: (1) Section 484(a)(1)(B), Tariff Act of 1930, as 
amended (19 U.S.C. 1484(a)(1)(B)), required that an importer of record 
file with Customs documentation to, among other things, enable a 
Customs officer to properly assess duties on imported merchandise, 
collect accurate statistics, and determine whether any other applicable 
requirement of law is met; and (2) section 500, Tariff Act of 1930, as 
amended (19 U.S.C. 1500), placed the obligation on Customs to 
``ascertain the classification and rate of duty applicable to 
[imported] merchandise.'' Customs further pointed out that because of 
substantial increases in annual import volume and as a result of the 
development of the Automated Commercial System (ACS), more accurate 
reporting data had become necessary and Customs had to place increased 
reliance upon information contained in entry documents. Thus, the 
proposed regulatory amendments, if adopted as a final rule, would have 
enabled Customs to better carry out its statutory duty under 19 U.S.C. 
1500 and would have assisted Customs in establishing one of the levels 
of culpability necessary to constitute a violation under 19 U.S.C. 1592 
in appropriate cases.
    As a result of the subsequent adoption of Customs modernization 
legislation (Title VI of Public Law 103-182, 107 Stat. 2057, 2170), the 
legal basis for the proposals set forth in the published document has 
been altered somewhat. In this regard Customs notes that, in 
furtherance of the principle of informed compliance, sections 637 and 
638 of Public Law 103-182 amended 19 U.S.C. 1484 and 1500, inter alia, 
by shifting, from Customs to the importer of record, the legal 
responsibility for initially valuing, classifying and determining the 
rate of duty applicable to imported merchandise and by imposing on the 
importer of record a ``reasonable care'' standard in carrying out that 
responsibility.
    Since the published proposals have become outdated by virtue of the 
statutory changes described above, Customs believes it is preferable at 
this time to withdraw them. Customs intends to look at this matter 
further in connection with the overall review of the Customs 
Regulations for purposes of implementing the Customs modernization 
provisions, with a view to possible publication of new proposals for 
public comment at a future date. Until any such further public notice 
procedures are concluded, Customs will enforce existing statutory and 
regulatory requirements in this matter on a case-by-case basis.
Samuel H. Banks,
Acting Commissioner of Customs.
    Approved: June 14, 1994.
 John P. Simpson,
Deputy Assistant Secretary of the Treasury.
[FR Doc. 94-15441 Filed 6-24-94; 8:45 am]
BILLING CODE 4820-02-P