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19 CFR 10.481

§ 10.481 Corrected declaration by importers.

United States · 19 CFR — Customs Duties · Status: effective

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19 CFR 10.481, § 10.481 Corrected declaration by importers, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/73108
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Full text

A U.S. importer who makes a corrected declaration under § 10.410(b) will not be subject to civil or administrative penalties for having made an incorrect declaration, provided that the corrected declaration was voluntarily made.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.