With few exceptions, no final regulations have yet been published. In fact, for most areas of reform, not even proposed regulations have been published. We are pleased to see that Customs has engaged the trade in formulating these regulations. However, it appears to us that a better degree of prioritization is needed. Informed compliance requires that Customs inform the trade what is expected.
Reasonable care requires that the trade follow that advice.
We are mindful of the proposed regulations on this topic which were published in January 1996. While we appreciate the difficulty encountered in addressing this issue, there is a vacuum in terms of what the field is to do. As a result, we see inconsistent action occurring. There are penalties issued to importers which cite a lack of reasonable care simply because the importer continued to rely on a long established practice which Customs decided was now wrong. We have seen penalties issued to brokers in circumstances where the behavior complained of had no bearing on the harm about which Customs complains.