Terms Used In 15 CFR Part 732 - Steps for Using the Ear

• Actual loss of duties: means the duties of which the Government has been deprived by reason of the violation in respect of entries on which liquidation had become final. See 19 CFR 162.71
• actual loss of revenue: means the amount of drawback (see § 191. See 19 CFR 162.71
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• CBP: means U. See 19 CFR 101.1
• Center director: means the person who manages their designated Center and is responsible for certain trade decisions and functions concerning that Center and the importers that are processed by that Center. See 19 CFR 101.1
• Customs territory of the United States: includes only the States, the District of Columbia, and Puerto Rico. See 19 CFR 101.1
• Dependent: A person dependent for support upon another.
• Duties: means Customs duties and any internal revenue taxes which attach upon importation. See 19 CFR 101.1
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Fraud: Intentional deception resulting in injury to another.
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Loss of duties: means the duties of which the Government is or may be deprived by reason of the violation and includes both actual and potential loss of duties. See 19 CFR 162.71
• loss of revenue: means the amount of drawback (see § 191. See 19 CFR 162.71
• Noncommercial importation: means merchandise imported by a traveler for an individual's personal or household use, or as a gift, but not imported for sale or other commercial purposes. See 19 CFR 162.71
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• port director: means the person who has jurisdiction within the geographical boundaries of their port of entry unless the regulations provide that particular trade functions or determinations are exclusively within the purview of a Center Director or other CBP personnel. See 19 CFR 101.1
• port of entry: refer to any place designated by Executive Order of the President, by order of the Secretary of the Treasury, or by Act of Congress, at which a U. See 19 CFR 101.1
• Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• Statute: A law passed by a legislature.
• Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
• United States: includes all territories and possessions of the United States, except the Virgin Islands, American Samoa, Wake Island, Midway Islands, Kingman Reef, Johnston Island, and the island of Guam. See 19 CFR 134.1