{"abstract":"This document revises Appendix B to Part 171 of the Customs Regulations, which sets forth the guidelines for remitting and mitigating penalties relating to violations of section 592 of the Tariff Act of 1930, as amended. A violation of section 592 involves the entry or introduction or attempted entry or introduction of merchandise into the commerce of the United States by fraud, gross negligence, or negligence. Many of the changes to Appendix B reflect the Customs Modernization Act and its themes of \"informed compliance\" and \"shared responsibility.\"","action":"Final rule.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Customs Service","name":"Customs Service","id":96,"url":"https://www.federalregister.gov/agencies/customs-service","json_url":"https://www.federalregister.gov/api/v1/agencies/96","parent_id":497,"slug":"customs-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2000/06/23/00-15874.html","cfr_references":[{"chapter":null,"citation_url":null,"part":171,"title":19}],"citation":"65 FR 39087","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"July 24, 2000.","disposition_notes":null,"docket_ids":["T.D. 00-41"],"dockets":[],"document_number":"00-15874","effective_on":null,"end_page":39098,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2000/06/23/00-15874.xml","html_url":"https://www.federalregister.gov/documents/2000/06/23/00-15874/guidelines-for-the-imposition-and-mitigation-of-penalties-for-violations-of-19-usc-1592","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/00-15874?publication_date=2000-06-23","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2000-06-23/00-15874/mods.xml","not_received_for_publication":null,"page_length":12,"page_views":{"count":875,"last_updated":"2026-04-04 12:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2000-06-23/pdf/00-15874.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2000-06-23","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2000/06/23/00-15874.txt","regulation_id_number_info":{"1515-AC08":{"issue":"200004","html_url":"https://www.federalregister.gov/regulations/1515-AC08/guidelines-for-the-imposition-and-mitigation-of-penalties-for-violation-of-19-usc-1592","title":"Guidelines for the Imposition and Mitigation of Penalties for Violation of 19 USC 1592","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200004&RIN=1515-AC08&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1515-AC08"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":39087,"subtype":null,"title":"Guidelines for the Imposition and Mitigation of Penalties for Violations of 19 U.S.C. 1592","toc_doc":"Tarrif Act violations; imposition and mitigation of penalties; guidelines","toc_subject":"Fines, penalties, and forfeitures:","topics":["Customs duties and inspection","Law enforcement","Penalties","Seizures and forfeitures"],"type":"Rule","volume":65}