What is the penalty for a false declaration?

Under 19 U.S.C. section 1592, penalties range from the domestic value of the goods (fraud) to 20% of the dutiable value (gross negligence) to the interest on unpaid duties (negligence).

Who is responsible for declaration accuracy?

The Importer of Record bears ultimate legal responsibility, even when a customs broker prepares and submits the declaration on their behalf.

Documentation

What is Declaration?

A formal statement submitted to CBP declaring the contents, value, and classification of imported goods. In the context of U.S. customs and tariff recovery, understanding declaration is essential for navigating the CAPE refund process and ensuring accurate duty assessment.

Definition

In customs terminology, a declaration is a formal statement submitted to CBP declaring the contents, value, classification, country of origin, and other details of imported merchandise. The term encompasses both the entry summary (Form 7501, filed at importation) and specialized declarations like CAPE refund filings. Every declaration must be accurate and complete — false declarations can result in penalties under 19 U.S.C. section 1592 (negligence, gross negligence, or fraud). The Importer of Record bears ultimate responsibility for declaration accuracy, even when a broker prepares and files the documents.

How Declaration Relates to Tariff Refunds

A CAPE declaration is the specific filing submitted to recover tariff overpayments. It lists entry numbers eligible for refund and is submitted through ACE by your licensed customs broker. Tariffi's role is to prepare the declaration data — analyzing your ES-003 export, identifying qualifying entries, and generating the CSV — so your broker can file a complete and accurate declaration.

Example

The broker submits a CAPE declaration listing 850 entry numbers with a total estimated refund of $2.1 million. CBP validates each entry against its records and processes the refund for entries that pass all eligibility checks.

Frequently Asked Questions

What is the penalty for a false declaration?: Under 19 U.S.C. section 1592, penalties range from the domestic value of the goods (fraud) to 20% of the dutiable value (gross negligence) to the interest on unpaid duties (negligence).
Who is responsible for declaration accuracy?: The Importer of Record bears ultimate legal responsibility, even when a customs broker prepares and submits the declaration on their behalf.

Legal References

19 U.S.C. § 1484 — Entry of Merchandise
19 U.S.C. § 1592 — Penalties for Fraud, Negligence

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