failure to redeliver copyright-violative merchandise where no retroactive license is given.

K. Other Customs-enforced statutes and regulations.

1. If the merchandise is not redelivered for any reason not enumerated above or is redelivered outside the time period prescribed for redelivery in the notice of redelivery, the claim may be canceled upon payment of between 1 and 10 percent of the value of the merchandise depending upon the presence of aggravating or mitigating factors.

2. For subsequent violations, cancel the claim upon payment of an amount between 10 and 50 percent of the value of the merchandise, depending upon the presence of aggravating or mitigating factors.

3. If the issue is Customs supervision of exportation or destruction of merchandise which is the subject of a notice of refusal of admission issued by FDA or CPSC, and such exportation or destruction occurs, but not under supervision, cancel the claim in accordance with guidelines enumerated in subparagraphs K.1. or K.2. directly above.

4. If exportation or destruction (when ordered) never occurs, grant no relief.

5. Claims for liquidated damages arising for failure to comply with special marking for watch and clock movements, cases and dials as required by Chapter 91, Additional U.S. Note 4, United States Tariff Schedule (19 U.S.C. 1202) shall be canceled in accordance with the guidelines promulgated subparagraphs K(1) or K(2) directly above.

V. Guidelines for Cancellation of Claims Arising From Failure to Provide Missing Documents (19 C.F.R. 113.42) (T.D. 94-38)

A. Except when another period is fixed by law or regulation, any document for the production of which a bond is given shall be delivered within 120 days from the date of notice from Customs requesting such document or any extension of time that may be granted under 19 C.F.R. 113.43.

B. Issuance of modified CF-5955A. A modified CF5955A similar to that issued in cases involving late filing of entry summaries shall be issued in missing document cases.

1. Option 1.

a. Petitioner may pay a specified sum within 60 days and the case will be closed.

b. Such payment shall act as a waiver of his right to file a petition.

2. Option 2.

a. Normal petitioning procedures are in effect.

b. Mitigation shall not be permitted to an amount less than $100 greater than that afforded under Option 1 unless extraordinary mitigating factors can be shown.

c. Petitions shall be limited to the following issues:

i. Circumstances causing the delay in filing of the document.

ii. Extent of the lateness.

iii. Past record of the importer.

iv. Lack of intent to file documents untimely.

C. Missing documents not provided. When a claim for liquidated damages is issued and the missing documents have not been provided (as opposed to being provided untimely), a modified CF-5955A should not be issued.

D. Calculation of mitigated amount.

1. Document other than invoice filed late - cancel upon payment of $100.

2. Invoice filed late:

a. No resulting duty advance - cancel upon payment of $100.

b. Resulting duty advance - cancel upon payment of $100 plus 0.1 percent of amount of duty advance for each calendar day late.

3. Document not filed:

a. If absence of document will not affect duty due, cancel upon payment of $200.

b. If absence of document impedes Customs ability to appraise merchandise, cancel upon payment of $200 plus further duties determined by Customs to be owing after a reasonable appraisal of merchandise is made.

4. Document upon which a claim of conditionally free or reduced duty entry is based:

a. Filed late - Cancel upon payment of $100 plus 0.1 percent per calendar day late of duty that would have been due had the entry been liquidated as fully dutiable. This mitigation is not affected by the fact that the late-filed documents substantiated the conditionally free or reduced duty claim.

b. Non-filing.

i. For the first violation cancel upon payment of $200 plus liquidation of the entry as fully dutiable.

ii. For second or subsequent violation, cancel upon payment of $400 plus liquidation of the entry as fully dutiable.

E. Continuous course of conduct.

1. By an importer. If there is a continuing course of conduct by an importer where conditionally free entry is claimed, but documents supporting such claim are regularly missing from the entry and are not provided, the presumption after the fourth violation shall be one of bad faith in the filing of the entry as conditionally free. No relief from the claim should be afforded.

2. By a customs broker. If the violator is a Customs broker, a civil monetary penalty for violation of the provisions of title 19, United States Code, section 1641, may be appropriate.

F. Second or subsequent offenses.

Except as noted in subparagraph E above, second or subsequent offenses will not be considered in cancellation of claims other than as relating to importers' past record in consideration of petitions for relief.

VI. Guidelines for Cancellation of Claims Arising From Failure to Timely File Shipper's Export Declarations (15 C.F.R. 30.24) and Other Export Documents (19 C.F.R. 113.64(c)) (T.D. 94-38)

A. Notification of liquidated damages; modified CF-5955A. Notices of liquidated damages incurred may be issued on a modified CF-5955A. The modified form shall specify two options from which the petitioner may choose to resolve the demand.