Practice Test Geeks(CCS) Certified Customs Specialist Practice Test
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Fines, Penalties, and Forfeitures Flashcards

7 cards from real CCS practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.

Read the first 7 Fines, Penalties, and Forfeitures flashcards as text

  1. Under 19 USC 1592(e), in a court action to collect a penalty, the United States must prove the violation by:

    Answer: A preponderance of the evidence

    In federal court penalty collection actions under 19 USC 1592(e), the government must prove the violation by a preponderance of the evidence.

  2. Which of the following actions would most likely trigger a fraud finding under 19 USC 1592 rather than gross negligence?

    Answer: Using a forged certificate of origin to claim preferential duty rates

    Using a forged certificate constitutes intentional deception, which meets the fraud standard of a willful material false statement.

  3. When seized merchandise is administratively forfeited (no claim filed), CBP may dispose of the goods by all of the following EXCEPT:

    Answer: Return to the foreign shipper at no cost

    Administratively forfeited goods become U.S. government property and cannot be returned to the shipper; they are destroyed, auctioned, or transferred.

  4. A Customs broker's license may be suspended or revoked under 19 USC 1641 for all of the following EXCEPT:

    Answer: Filing an entry that is subsequently liquidated at a higher rate

    Liquidation at a higher rate is a normal adjustment and does not constitute broker misconduct warranting license suspension.

  5. Under 19 CFR Part 171, a supplemental petition for relief from a penalty may be filed after CBP issues:

    Answer: A formal penalty notice

    A supplemental petition may be filed after the issuance of a formal penalty notice if new mitigating information becomes available.

  6. The 'value' used to calculate penalties for fraud under 19 USC 1592 where there is a revenue loss is:

    Answer: The unpaid duties (revenue loss)

    For fraud violations with revenue loss, the maximum penalty equals the amount of unpaid duties (the revenue loss to the government).

  7. Under 19 USC 1618, CBP has authority to remit or mitigate a fine, penalty, or forfeiture. This authority is exercised by:

    Answer: The Secretary of the Treasury or their delegate (CBP)

    Under 19 USC 1618, the Secretary of the Treasury (delegated to CBP) has the authority to remit or mitigate fines, penalties, and forfeitures.