Pre-notice consultation requires written grounds, timely submissions and optional hearing before customs duty or interest notice issuance. Pre-notice consultation requires written communication of the proposed grounds before a customs duty or interest notice is issued. The chargeable person ... Summary
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Pre-notice consultation requires written grounds, timely submissions and optional hearing before customs duty or interest notice issuance.
Pre-notice consultation requires written communication of the proposed grounds before a customs duty or interest notice is issued. The chargeable person may submit a written response within fifteen days and request a personal hearing. If no response is received, the proper officer may issue the notice without further communication. A requested hearing may be held without adjournment, and the consultation must conclude within sixty days. Further consultation may be omitted for subsequent periods involving the same issue where a prior notice followed pre-notice consultation.
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