{"data":{"id":"us/19-cfr-10.746","jurisdiction":"us","citation":"19 CFR 10.746","heading":"Corrected claim or supporting statement.","body":"An importer who makes a corrected claim under § 10.723(b) of this subpart will not be subject to civil or administrative penalties under 19 U.S.C. 1592 for having made an incorrect claim or having submitted an incorrect supporting statement, provided that the corrected claim or supporting statement is promptly and voluntarily made pursuant to the terms set forth in § 10.747 of this subpart.","path":["Title 19—Customs Duties","CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY","PART 10—ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETC.","Subpart L—United States-Australia Free Trade Agreement"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-19.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:40Z","sha256":"522a2ef797f8213eba843cee680a8306657260adc88ad5bbabe251e9de8d214c","source_id":"us-cfr","stale":true,"prev":"us/19-cfr-10.745","next":"us/19-cfr-10.747"},"notice":"GroundRules: Original legal text. Not legal advice."}