# 19 C.F.R. § 162.77 (2026): Prepenalty notice for violations of section 592, Tariff Act of 1930, as amended

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T19_P162_S162_77

## Section

- **Citation:** 19 C.F.R. § 162.77 (2026)
- **Heading:** Prepenalty notice for violations of section 592, Tariff Act of 1930, as amended
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 19 CFR: Customs Duties / Chapter I: U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY › DEPARTMENT OF THE TREASURY / Part 162: INSPECTION, SEARCH, AND SEIZURE / Subpart G: Special Procedures for Certain Violations / § 162.77: § 162.77   Prepenalty notice for violations of section 592, Tariff Act of 1930, as amended.

## Text

(a)
When required.
If the Fines, Penalties, and Forfeitures Officer has reasonable cause to believe that a violation of section 592, Tariff Act of 1930, as amended (19 U.S.C. 1592), has occurred, and determines that further proceedings are warranted, he shall issue to the person concerned a notice of his intent to issue a claim for a monetary penalty. The prepenalty notice shall be issued whether or not a seizure has been made.
(b)
Contents
—(1)
Facts of violation.
The prepenalty notice shall:
(i) Describe the merchandise,
(ii) Set forth the details of the entry or introduction, the attempted entry or introduction, or the aiding or abetting of the entry, introduction, or attempt,
(iii) Specify all laws and regulations allegedly violated,
(iv) Disclose all material facts which establish the alleged violation,
(v) State whether the alleged violation occured as the result of fraud, gross negligence, or negligence, and
(vi) State the estimated loss of duties, if any, and, taking into account all circumstances, the amount of the proposed monetary penalty.
(2)
Right to make presentations.
The prepenalty notice also shall inform the person of his right to make an oral and a written presentation within 30 days of the mailing of the notice (or such shorter period as may be prescribed under § 162.78) as to why a claim for a monetary penalty should not be issued or, if issued, why it should be in a lesser amount than proposed.
(c)
Exceptions.
A prepenalty notice shall not be issued if:
(1) The claim is for $1,000 or less, or
(2) The violation occurred with respect to a noncommercial importation.
[T.D. 79-160, 44 FR 31958, June 4, 1979, as amended by T.D. 99-27, 64 FR 13676, Mar. 22, 1999]

## Nearby sections

- [19 C.F.R. § 162.70 (2026) § 162.70   Applicability.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P162_S162_70.md)
- [19 C.F.R. § 162.71 (2026) § 162.71   Definitions.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P162_S162_71.md)
- [19 C.F.R. § 162.72 (2026) § 162.72   Penalties and forfeitures under sections 466 and 584(a)(1), Tariff Act of 1930, as amended.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P162_S162_72.md)
- [19 C.F.R. § 162.73 (2026) § 162.73   Penalties under section 592, Tariff Act of 1930, as amended.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P162_S162_73.md)
- [19 C.F.R. § 162.73a (2026) § 162.73a   Penalties under section 593A, Tariff Act of 1930, as amended.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P162_S162_73a.md)
- [19 C.F.R. § 162.74 (2026) § 162.74   Prior disclosure.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P162_S162_74.md)
- [19 C.F.R. § 162.75 (2026) § 162.75   Seizures limited under section 592, Tariff Act of 1930, as amended.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P162_S162_75.md)
- [19 C.F.R. § 162.76 (2026) § 162.76   Prepenalty notice for violations of sections 466 or 584(a)(1), Tariff Act of 1930, as amended.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P162_S162_76.md)
- [19 C.F.R. § 162.77 (2026) § 162.77   Prepenalty notice for violations of section 592, Tariff Act of 1930, as amended.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P162_S162_77.md)
- [19 C.F.R. § 162.77a (2026) § 162.77a   Prepenalty notice for violation of section 593A, Tariff Act of 1930, as amended.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P162_S162_77a.md)
- [19 C.F.R. § 162.78 (2026) § 162.78   Presentations responding to prepenalty notice.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P162_S162_78.md)
- [19 C.F.R. § 162.79 (2026) § 162.79   Determination as to violation.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P162_S162_79.md)
- [19 C.F.R. § 162.79a (2026) § 162.79a   Other notice.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P162_S162_79a.md)
- [19 C.F.R. § 162.79b (2026) § 162.79b   Recovery of actual loss of duties, taxes and fees or actual loss of revenue.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P162_S162_79b.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T19_P162_S162_77. Check the current official text before relying on it. Not legal advice.