# 19 CFR § 190.62: Penalties

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-19-190.62

## Section

- **Citation:** 19 CFR § 190.62
- **Heading:** Penalties
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 19—Customs Duties > CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY › DEPARTMENT OF THE TREASURY > PART 190—MODERNIZED DRAWBACK > Subpart F—Verification of Claims

## Text

(a) Criminal penalty. Any person who knowingly and willfully files any false or fraudulent entry or claim for the payment of drawback upon the exportation or destruction of merchandise or knowingly or willfully makes or files any false document for the purpose of securing the payment to himself or others of any drawback on the exportation or destruction of merchandise greater than that legally due, will be subject to the criminal provisions of 18 U.S.C. 550, 1001, or any other appropriate criminal sanctions.
(b) Civil penalty. Any person who seeks, induces or affects the payment of drawback, by fraud or negligence, or attempts to do so, is subject to civil penalties, as provided under 19 U.S.C. 1593a. A fraudulent violation is subject to a maximum administrative penalty of 3 times the total actual or potential loss of revenue. Repetitive negligent violations are subject to a maximum penalty equal to the actual or potential loss of revenue.

## Nearby sections

- [19 CFR § 190.1 § 190.1 Authority of the Commissioner of CBP.](https://www.frixlaw.com/law-library/statutes/ecfr-19-190.1.md)
- [19 CFR § 190.2 § 190.2 Definitions.](https://www.frixlaw.com/law-library/statutes/ecfr-19-190.2.md)
- [19 CFR § 190.3 § 190.3 Duties, taxes, and fees subject or not subject to drawback.](https://www.frixlaw.com/law-library/statutes/ecfr-19-190.3.md)
- [19 CFR § 190.4 § 190.4 Merchandise in which a U.S. Government interest exists.](https://www.frixlaw.com/law-library/statutes/ecfr-19-190.4.md)
- [19 CFR § 190.5 § 190.5 Guantanamo Bay, insular possessions, trust territories.](https://www.frixlaw.com/law-library/statutes/ecfr-19-190.5.md)
- [19 CFR § 190.6 § 190.6 Authority to sign or electronically certify drawback documents.](https://www.frixlaw.com/law-library/statutes/ecfr-19-190.6.md)
- [19 CFR § 190.7 § 190.7 General manufacturing drawback ruling.](https://www.frixlaw.com/law-library/statutes/ecfr-19-190.7.md)
- [19 CFR § 190.8 § 190.8 Specific manufacturing drawback ruling.](https://www.frixlaw.com/law-library/statutes/ecfr-19-190.8.md)
- [19 CFR § 190.9 § 190.9 Agency.](https://www.frixlaw.com/law-library/statutes/ecfr-19-190.9.md)
- [19 CFR § 190.10 § 190.10 Transfer of merchandise.](https://www.frixlaw.com/law-library/statutes/ecfr-19-190.10.md)
- [19 CFR § 190.11 § 190.11 Valuation of merchandise.](https://www.frixlaw.com/law-library/statutes/ecfr-19-190.11.md)
- [19 CFR § 190.12 § 190.12 Claim filed under incorrect provision.](https://www.frixlaw.com/law-library/statutes/ecfr-19-190.12.md)
- [19 CFR § 190.13 § 190.13 Packaging materials.](https://www.frixlaw.com/law-library/statutes/ecfr-19-190.13.md)
- [19 CFR § 190.14 § 190.14 Identification of merchandise or articles by accounting method.](https://www.frixlaw.com/law-library/statutes/ecfr-19-190.14.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-19-190.62. Check the current official text before relying on it. Not legal advice.