; (3) in subsection (c)— (A) by striking paragraph (2); and (B) in paragraph (4)(B), by striking or gross negligence ; (4) in subsection (e)— (A) in the matter preceding paragraph (1), by inserting after this section the following: , without regard to whether U.S. Customs and Border Protection asserts that the violation to which the penalty relates was done by fraud or negligence ; (B) by striking paragraph (3); and (C) by redesignating paragraph (4) as paragraph (3); and (5) in subsections (f) through (l), by striking , gross negligence, each place it appears. (b) Penalty procedures Section 592(b) of the Tariff Act of 1930 ( 19 U.S.C. 1592(b) ) is amended— (1) in paragraph (1)— (A) in subparagraph (A)— (i) in clause (ii)— (I) by striking , or and inserting a comma; and (II) by inserting before the semicolon the following: , or the direction or facilitation of the entry or introduction ; (ii) in clause (v), by striking whether and all that follows through or negligence and inserting the alleged level of culpability ; and (B) by amending subparagraph (B) to read as follows: (B) Exceptions U.S. Customs and Border Protection is not required to issue a notice under subparagraph (A) if— (i) the importation with respect to which the violation of subsection (a) occurs is noncommercial in nature, or (ii) the amount of the penalty in the penalty claim issued under paragraph (2) is less than an amount established by the Secretary by regulation.