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October 2025, question 4
Broker Compliance · Penalties, recordkeeping and prior disclosure
What are the requirements for CBP to consider an offer in compromise under the Tariff Act of 1930 (as amended) arising from a violation of Customs law?
- Tender of a 20% deposit of the total sum offered and an offer in writing.
- Tender of the specific sum offered and an offer in writing.
- Tender of the domestic value of the claim and an offer in writing.
- Tender of at least $1,000.00 and an offer in writing.
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CBP's answer: B. B: Tender of the specific sum offered and an offer in writing.
Section 161.5 requires the offer in compromise to be in writing addressed to the Commissioner, and where a specific sum is tendered, the sum must be deposited before the offer is considered. So the requirements are the offer in writing and tender of the specific sum offered (B), not a 20 percent deposit or a fixed $1,000.
No offer in which a specific sum of money is tendered in compromise of a Government claim under the Customs laws will be considered by the Commissioner of Customs until due notice is received that such sum has been properly deposited 19 CFR 161.5(b)
shall be stated in writing addressed to the Commissioner of Customs 19 CFR 161.5(a)
Search for: Deposit of specific sum tendered
CBP's key cites: 19 CFR 161.5
Question and key from CBP's October 2025 exam and answer key. The walk-through is ours; quotes are from the pinned editions in the reference viewer (HTSUS 2026 Basic, 19 CFR 2025 edition).