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19 CFR 171.31

§ 171.31 Form of offers.

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

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19 CFR 171.31, § 171.31 Form of offers, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/75203
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Full text

Offers in compromise submitted pursuant to the provisions of section 617 of the Tariff Act of 1930, as amended (19 U.S.C. 1617) must expressly state that they are being submitted in accordance with the provisions of that section. The amount of the offer must be deposited with Customs in accordance with the provisions of § 161.5 of this chapter.

Legislative history

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