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Source-reviewed study unitAbout 25 minutes

Petitions for Remission or Mitigation

Ability objective

File a timely, fact-supported Part 171 petition and distinguish discretionary mitigation from proof that no violation occurred.

Answer first

Core rule

Under 19 U.S.C. § 1618 and Part 171, an interested party may petition for remission or mitigation. A seizure petition ordinarily must be filed within 30 days after mailing of the seizure notice and an unsecured-penalty petition within 60 days after mailing of the penalty notice, subject to exceptions and authorized extensions. Bond liquidated-damages claims and bond-secured penalties instead follow Part 172, ordinarily with a 60-day petition period. Relief is discretionary unless the claim is cancelled because the alleged act or omission did not occur.

Authority and lookup route

Locate the rule before returning to the facts. Links point to government or official publications.

19 U.S.C. § 1618

Identify the statutory grounds for remission or mitigation and the terms and conditions that may accompany relief.

Current law reviewed 2026-08-18; for the October 2026 CBLE, answer from CBP's designated 2025 CFR edition when its text differs

19 CFR §§ 171.1–171.3

Use § 171.1 for petition content and interest, § 171.2 for place and deadlines, and § 171.3 for an oral presentation when available.

Current law reviewed 2026-08-18; for the October 2026 CBLE, answer from CBP's designated 2025 CFR edition when its text differs

19 CFR §§ 171.11–171.13 and 171.61

Trace decision authority, conditional relief, supplemental petitions, and applicable guidelines without treating guidelines as statutory entitlements.

Current law reviewed 2026-08-18; for the October 2026 CBLE, answer from CBP's designated 2025 CFR edition when its text differs

19 CFR §§ 172.0–172.4

Route claims for liquidated damages and penalties secured by customs bonds to Part 172; distinguish its principal and surety petition sequence from Part 171.

Current law reviewed 2026-08-18; for the October 2026 CBLE, answer from CBP's designated 2025 CFR edition when its text differs

Reference lookup task

Make a petition decision tree beginning with notice type. Include 30-day seizure, 60-day unsecured penalty, Part 172 bond claim, shortened limitations-period notice, extension request, supplemental petition, and oral presentation branches.

Route: Notice type → Part 171 or Part 172 → deadline and office → required content → decision and supplement

Worked example

A penalty notice is mailed to an importer. The importer files a complete petition with the named FP&F office 45 days later, explaining both why no violation occurred and, alternatively, why mitigation is warranted. Is the petition ordinarily timely?

  1. 1Identify the notice as a penalty notice, not a seizure notice.
  2. 2Apply the ordinary 60-day period in § 171.2(b)(2); day 45 is within it, absent a valid shorter period under the stated exception.
  3. 3Analyze cancellation and discretionary mitigation separately and support both with evidence.

Conclusion: Yes, ordinarily. Filing on day 45 falls within the usual 60-day penalty-petition period, but timeliness does not guarantee cancellation or mitigation.

Common traps

  • Applying the 30-day seizure-petition period to a penalty notice, or vice versa.
  • Using Part 171 for a liquidated-damages claim or bond-secured penalty governed by Part 172.
  • Sending the petition to an office other than the one identified in the notice without checking the rule.
  • Arguing only hardship when evidence could show that the alleged violation never occurred.
  • Treating mitigation guidelines as a guaranteed entitlement or ignoring conditions attached to relief.