19 CFR 171.31 : Customs Duties (§ 0.1 To Parts 400-599) — (§ 141.0 To Parts 193-199) — U.S. Customs And Border Protection, Department Of Homeland Security; Department Of The Treasury (Continued) (§ 141.0 To Parts 193-199) — Fines, Penalties, And Forfeitures (§ 171.0 To Appendix D To Part 171) — Offers In Compromise (§ 171.31 And § 171.32) — Form of offers.

4 Aug 2016

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.

19 CFR 171.31