# 19 C.F.R. § 162.77a (2026): Prepenalty notice for violation of section 593A, Tariff Act of 1930, as amended

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T19_P162_S162_77a

## Section

- **Citation:** 19 C.F.R. § 162.77a (2026)
- **Heading:** Prepenalty notice for violation of section 593A, 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 / § 162.77a: § 162.77a   Prepenalty notice for violation of section 593A, Tariff Act of 1930, as amended.

## Text

(a)
When required.
If the appropriate Customs field officer has reasonable cause to believe that a violation of section 593A, Tariff Act of 1930, as amended (19 U.S.C. 1593a) has occurred, and determines that further proceedings are warranted, the officer will issue to the person concerned a notice of intent to issue a claim for a monetary penalty.
(b)
Contents
—(1)
Facts of violation.
The prepenalty notice will:
(i) Identify the drawback claim;
(ii) Set forth the details relating to the seeking, inducing, or affecting, or the attempted seeking, inducing, or affecting, or the aiding or procuring of, the drawback claim;
(iii) Specify all laws and regulations allegedly violated;
(iv) Disclose all the material facts which establish the alleged violation;
(v) State whether the alleged violation occurred as a result of fraud or negligence; and
(vi) State the estimated actual or potential loss of revenue due to the drawback claim and, taking into account all circumstances, the amount of the proposed monetary penalty.
(2)
Right to make presentations.
The prepenalty notice also will inform the person of his right to make an oral and a written presentation within 30 days of 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 will not be issued for a violation of 19 U.S.C. 1593a if the amount of the proposed monetary penalty is $1,000 or less.
(d)
Prior approval.
If an alleged violation of 19 U.S.C. 1593a occurred as a result of fraud, a prepenalty notice will not be issued without prior approval by Customs Headquarters.
[T.D. 00-5; 65 FR 3809, Jan. 25, 2000]

## 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_77a. Check the current official text before relying on it. Not legal advice.