Page:United States Statutes at Large Volume 107 Part 3.djvu/246

 107 STAT. 2184 PUBLIC LAW 103-182—DEC. 8, 1993 Service may provide), after notice by the Customs Service of its calculation of the amount of the overpayment. "(C) BURDEN OF PROOF. — The person asserting lack of knowledge of the commencement of a formal investigation has the burden of proof in establishing such lack of knowledge. "(4) COMMENCEMENT OF INVESTIGATION.— For purposes of this section, a formal investigation of a violation is considered to be commenced with regard to the disclosing party and the disclosed information on the date recorded in writing by the Customs Service as the date on which facts and circumstances were discovered or information was received which caused the Customs Service to believe that a possibility of a violation of subsection (a) existed. " (5) EXCLUSIYITY. —Penalty cledms under this section shall be the exclusive civil remedy for any drawback related violation of subsection (a). "(d) DEPRIVATION OF LAWFUL REVENUE.—Notwithstanding section 514, if the United States has been deprived of lawful duties and taxes resulting from a violation of subsection (a), the Customs Service shall require that such duties and taxes be restored whether or not a moneta^ penalty is assessed. "(1) IN GENERAL. — After consultation with the drawback trade community, the Customs Service shall establish a drawback compliance program in which claimants and other parties in interest may participate after being certified by the Customs Service under paragraph (2). Participation in the drawback compliance program is volimtary. "(2) CERTIFICATION. —A party may be certified as a participant in the drawback compliance program after meeting the general requirements established under the program or after negotiating an alternative program suited to the needs of the party and the Customs Service. Certification requirements shall take into account the size and nature of the party's drawback program and the volume of claims. In order to be certified, the participant must be able to demonstrate that it— "(A) understands the legal requirements for filing claims, including the nature of the records required to be maintained and produced and the time periods involved; "(B) has in place procedures to explain the Customs Service requirements to those employees that are involved in the preparation of claims, and the maintenance and production of required records; "(C) h£U3 in place procedures regarding the preparation of claims and maintenance of required records, and the production of such records to the Customs Service; "(D) has designated a dependable individual or individuals to be responsible for compliance under the program and whose duties include maintaining familiarity with the drawback requirements of the Customs Service; "(E) has a record maintenance procedure approved by the Customs Service for original records, or, if approved by the Customs Service, for alternate records or recordkeeping formats other than the original records; and "(F) has procedures for notiMng the Customs Service of variances to, and violations of, the requirements of the
 * (e) DRAWBACK COMPLIANCE PROGRAM.—

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