19 C.F.R. § 171.31 Form of offers.
Title 19 - Customs Duties
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.
Title 19: Customs Duties
PART 171—FINES, PENALTIES, AND FORFEITURES
Subpart D—Offers in Compromise
§ 171.31 Form of offers.
