Customs Penalty Assessment and Mitigation Procedures: Changes Would Help Both the Government and Importers

GGD-78-5 Published: Mar 13, 1978. Publicly Released: Mar 13, 1978.
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In recent years, U.S. importers have alleged that penalties for violating import laws and regulations are inequitable and do not provide for adequate judicial review. An examination of penalty assessment and mitigation procedures in five U.S. Customs Service districts showed that the laws, regulations, and procedures for handling import violations have not been in the best interest of the government or the importers.

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