Regulations last checked for updates: Nov 22, 2024

Title 19 - Customs Duties last revised: Sep 10, 2024
§ 172.31 - Form of offers.

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.

authority: 19 U.S.C. 66,1618,1623,1624
source: T.D. 00-57, 65 FR 53578, Sept. 5, 2000, unless otherwise noted.
cite as: 19 CFR 172.31