CBP Penalty Calculator
Calculate potential CBP penalties under 19 USC 1592 for misclassification, undervaluation, origin misstatement, and transshipment violations.
Enter a violation scenario to see CBP penalty exposure by tier — with and without prior disclosure
Every layer, shown.
Misclassification, undervaluation, origin misstatement, transshipment/evasion, and marking violations — the five categories CBP pursues under 19 USC 1592. Each has its own penalty structure and mitigation path.
Negligence, gross negligence, and fraud — each calculated from the value of goods and the duty underpayment. All three tiers and their totals (duties owed + penalty + estimated interest) are shown in a single result.
Filing a prior disclosure before CBP initiates a formal inquiry changes the penalty calculation. The tool shows results with and without prior disclosure side by side, so the comparison is immediate.
Violation in, exposure out.
Pick the violation type — misclassification, undervaluation, origin misstatement, transshipment, or marking — then enter goods value, declared duty, and correct duty.
First offense, prior disclosure filed, cooperation with CBP, compliance program in place, voluntary tender of duties — check every factor that applies.
Penalty by tier (negligence, gross negligence, fraud), duties owed, estimated interest, risk assessment, and CBP audit likelihood — with and without prior disclosure.
For anyone sizing a CBP risk.
Size the three penalty tiers before advising a client — and show the prior-disclosure impact before they decide how to respond to CBP.
Know the worst-case number and what filing a prior disclosure changes before deciding how to respond.
Model penalty exposure across a range of violation types and entry counts — input for a risk assessment or prior disclosure memo.
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Frequently Asked Questions
What is 19 USC 1592?
19 USC 1592 is the primary CBP statute for civil trade fraud and negligence penalties. It applies when false statements are made on import documentation — including misclassification, undervaluation, origin misstatement, and transshipment. Penalties are tiered by culpability: negligence is the lowest, fraud is the highest.
What is a prior disclosure?
A prior disclosure is a voluntary self-report to CBP made before CBP formally initiates a penalty action. Filing one — along with the correct information about the violation and tender of duties owed — changes how penalties are calculated. The tool shows the before/after so you can see the financial impact.
What inputs does the calculator need?
Violation type, goods value, declared duty, and correct duty. Entry count and time period are optional — they scale the exposure across multiple entries. Mitigating factors (first offense, compliance program, cooperation) adjust the risk tier and audit likelihood.
Does this tool provide legal advice?
No. The calculator is for compliance planning only. Actual penalties depend on the specific facts of each case, CBP discretion, and the outcome of any formal proceeding. Consult a licensed customs broker or trade attorney before making a disclosure decision.
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