Terms Used In CFR > Title 19 > Chapter I > Part 181 > Subpart H - Penalties

• Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Duties: means Customs duties and any internal revenue taxes which attach upon importation. See 19 CFR 101.1
• Exportation: means a severance of goods from the mass of things belonging to this country with the intention of uniting them to the mass of things belonging to some foreign country. See 19 CFR 101.1
• Importer: means the person primarily liable for the payment of any duties on the merchandise, or an authorized agent acting on his behalf. See 19 CFR 101.1
• NAFTA: means the North American Free Trade Agreement entered into by the United States, Canada and Mexico on August 13, 1992. See 19 CFR 134.1
• Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. ^{Source: OCC}
• 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