De minimis threshold limits show cause notices and restricts issuance for low value customs matters under amended procedure. A proviso to section 28 of the Customs Act bars the proper officer from issuing a show cause notice where the monetary amount at issue is below a minimal ... Summary
De minimis threshold limits show cause notices and restricts issuance for low value customs matters under amended procedure.
A proviso to section 28 of the Customs Act bars the proper officer from issuing a show cause notice where the monetary amount at issue is below a minimal threshold, creating a de minimis procedural exemption that limits initiation of formal customs enforcement in low value cases and modifies the proper officer's duties accordingly.
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