; (B) an interest in an entity organized under the laws of the United States or any jurisdiction within the United States; or (C) an interest in real or personal property located in the United States or any territory or possession of the United States. (e) Exceptions The requirements of this section shall not apply with respect to a nonresident importer— (1) that is a validated Tier 2 or Tier 3 participant in the Customs-Trade Partnership Against Terrorism program established under subtitle B of title II of the Security and Accountability For Every Port Act of 2006 ( 6 U.S.C. 961 et seq. ); or (2) if the Commissioner is satisfied, based on certified information supplied by the importer and any other relevant evidence, that the Commissioner has the same or equivalent ability to collect all duties that may potentially be applied to merchandise imported by the importer as the Commissioner would have if the importer were a resident importer. (f) Procedures The Commissioner shall prescribe procedures for assuring that nonresident importers maintain the assets required by subsection (b). (g) Penalties (1) In general It shall be unlawful for any person to import into the United States any merchandise in violation of this section. (2) Civil penalties Any person who violates paragraph (1) shall— (A) in the case of merchandise described in such paragraph with a domestic value that is equal to or greater than $50,000, be liable for a civil penalty of $50,000 for each such violation