Sec. 3. Modification to penalties for fraud, gross negligence, and negligence
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Section 592 of the Tariff Act of 1930 ( 19 U.S.C. 1592 ) is amended— in subsection (a)(1)(B)— by striking may aid or abet and inserting the following: “may— aid or abet ; by striking the period at the end and inserting ; or ; and by adding at the end the following: direct or facilitate a violation of subparagraph (A). ; and in subsection (b)(1)(A)(ii), by striking or the aiding or procuring of the entry or introduction and inserting the aiding or procuring, or the direction or facilitation of the entry or introduction or attempted entry or introduction . Section 592(c) of the Tariff Act of 1930 ( 19 U.S.C. 1592(c) ) is amended— by redesignating paragraphs
(4)through
(14)as paragraphs
(5)through (15), respectively; and by inserting after paragraph
(3)the following: A recurring negligent or grossly negligent violation of subsection
(a)that relates to entering articles for which an administrative exemption from duties under section 321(a)(2)(C) is sought is punishable by a civil penalty in— except as provided by clause (ii), an amount not to exceed the greater of— 10 times the aggregate amount of the lawful duties, taxes, and fees of which the United States is or may be deprived; or $2,000; and if the recurring violation did not affect the assessment of duties, an amount not to exceed the greater of— 200 percent of the aggregate domestic value of the merchandise; or $2,000. In this paragraph, the term recurring , with respect to a violation of subsection
(a)by a person that relates to entering articles described in subparagraph (A), means that— the violation— is a second or subsequent such violation by that person; and takes place not later than 3 months after the person received a penalty claim under subsection (b)(2) for a prior such violation and for which the person had the opportunity seek remission or mitigation; and the person has been found to have repeatedly, over an aggregate period of 3 months or more, committed violations of subsection
(a)that relate to entering articles described in subparagraph (A). For purposes of clause (i), if, between negligent or grossly negligent violations of subsection
(a)by a person that relate to entering articles described in subparagraph (A), that person submits entry documentation with respect to a shipment of articles described in subparagraph
(A)accurately and in compliance with the law, the submission of such entry documentation shall not prevent the negligent or grossly negligent violations from being considered recurring. . Section 592(a) of the Tariff Act of 1930 ( 19 U.S.C. 1592(a) ) is amended by adding at the end the following: In this section: The term grossly negligent , with respect to a violation of paragraph
(1)by a person, means that the person committed the violation with— actual knowledge of or wanton disregard for the relevant facts; and indifference or disregard to whether the person was violating paragraph (1). The term negligent , with respect to a violation of paragraph
(1)by a person, means that the person failed to exercise reasonable care and competence— to ensure that documents, data, and information provided by the person in connection with the entry of merchandise are complete and accurate; or to perform any material act required by law. . Section 592 of the Tariff Act of 1930 ( 19 U.S.C. 1592 ), as amended by this section, is further amended by striking the Customs Service each place it appears and inserting U.S. Customs and Border Protection .
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Sec. 3
Modification to penalties for fraud, gross negligence, and negligence
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