19 CFR 172.31

§ 172.31 Form of offers.

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

Cite this

Citation: 19 CFR 172.31, § 172.31 Form of offers, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/75241
Permanent ID: ys:prov:75241@1
SHA-256: 52425f18506e92e1347e87d5c100c6d9ddfdf9565545bd0903171ef035d30f20

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

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.