A recent decision of the U.S. Court of Appeals for the Federal Circuit has caused a great deal of concern in the importing community because of its broad interpretation of Section 592 of the Tariff Act of 1930, as amended, which is the most commonly used customs penalty statute (19 U.S.C. Section 1592). In United States v. Trek Leather, No. 09-CV-0041 (Fed. Cir. Sept. 16, 2014), the Federal Circuit held that Section 592 allows U.S. Customs and Border Protection to impose civil penalties on corporate employees, officers and agents when these individuals make material misrepresentations or omissions in import transactions. Customs penalties under Section 592 are tied to the level of culpable conduct as determined by Customs. In cases of fraud, the maximum penalty is the domestic value of the goods. For gross negligence, the maximum penalty is four times the loss of revenue and simple negligence carries a maximum penalty of two times the loss of revenue.