INTERNATIONAL TRADE LAW
How to File a Petition for Remission with CBP
A petition for remission or mitigation is the written request that asks U.S. Customs and Border Protection to return seized merchandise or reduce a customs penalty without litigation. The deadline depends on which kind of case you have: in a seizure case the petition is due within 30 days of the date CBP mailed the notice of seizure, and in a penalty case within 60 days of the mailing of the notice of penalty incurred (19 CFR 171.2(b)). Those are two separate clocks, and filing against the wrong one is one of the most common ways importers lose a case they could have won.
What a Petition for Remission or Mitigation Actually Is
A petition for remission or mitigation is a request for administrative relief addressed to CBP rather than a court. The authority is 19 U.S.C. § 1618, which lets the agency remit or mitigate a fine, penalty, or forfeiture if it finds the violation was incurred “without willful negligence or without any intention on the part of the petitioner to defraud the revenue or to violate the law,” or finds mitigating circumstances. The statute is discretionary — the agency may remit — so a petition argues for leniency; it does not demand a ruling.
A precision point that matters: § 1618 itself contains no 30-day or 60-day deadline. It requires only that the petition be filed before the property is sold. The day-counts come from 19 CFR 171.2, and those regulations are what CBP’s Fines, Penalties, and Forfeitures (FP&F) office applies.
Seizure or Penalty: Which Deadline Applies
A seizure case and a penalty case are different proceedings with different paperwork, deadlines, and asks. A seizure concerns the property — CBP has taken the goods and is moving toward forfeiture. A penalty concerns money — a monetary claim against a person or company, whether or not goods were seized.
| Case type | What is at stake | Petition deadline | Authority | What you ask for |
|---|---|---|---|---|
| Seizure | The seized merchandise | 30 days from mailing of the notice of seizure | 19 CFR 171.2(b)(1) | Remission of the forfeiture |
| Penalty | A monetary penalty | 60 days from mailing of the notice of penalty incurred | 19 CFR 171.2(b)(2) | Mitigation of the penalty |
| Either, where less than 180 days remain before the limitations defense is available | Whichever applies | A shorter period set in the notice, not less than 7 working days | 19 CFR 171.2(e) | Same as above |
Customs forfeitures under Title 19 sit outside the Civil Asset Forfeiture Reform Act: 18 U.S.C. § 983(i)(2)(A) expressly excludes the Tariff Act of 1930 and any other law codified in Title 19 from the definition of “civil forfeiture statute.” Currency and monetary-instrument seizures can follow a different track, so read your notice before counting days.
The mechanics of a seizure notice are covered in what a customs notice of seizure means; the pre-penalty notice stage under 19 U.S.C. § 1592 is described in the § 1592 penalty explainer.
Who May File and Who Must Sign
A petition must be addressed to the FP&F Officer designated in the notice of claim — not to the port director generally, and not to CBP headquarters (19 CFR 171.1(a)). Filing with the wrong office does not stop the clock.
For commercial violations, the petition may be signed by the petitioner, an attorney-at-law, or a customs broker; for a corporation, by an officer, responsible supervisory official, or responsible employee representative. Electronic signatures are acceptable, and the deciding officer may require proof of representation (19 CFR 171.1(b)). A false statement can be prosecuted under 18 U.S.C. § 1001 (19 CFR 171.1(d)), so a petition should recite facts you can document.
What the Petition Must Contain
The regulation prescribes no form but does prescribe content. Under 19 CFR 171.1(c), the petition must set out four things, and CBP may require the petition and supporting documents to be in English or accompanied by a translation.
| Required element | What it means in practice |
|---|---|
| A description of the property, if a seizure | Identify the merchandise specifically enough to match the FP&F case file |
| The date and place of the violation or seizure | The port and date, tied to the notice |
| The facts and circumstances relied upon to justify remission or mitigation | The substantive argument: what happened, why, and what makes this case a candidate for relief |
| If a seizure case, proof of a petitionable interest in the seized property | Ownership, consignment, or another interest that gives you standing to ask for the goods back |
The fourth item is where petitions fail quietly: a forwarder without a documented interest can file well and still be told the petition is not theirs to bring.
The Procedural Sequence
- Read the notice and classify the case. Identify seizure versus penalty, note the FP&F case number, the mailing date, and the statute cited.
- Confirm the deadline from the case type. Thirty days for seizures, sixty for penalties, shorter if the notice says less than 180 days remain.
- Request an extension in writing if you need one. The FP&F Officer may grant extensions when circumstances warrant (19 CFR 171.2(c)). It is discretionary, so ask early rather than rely on it.
- Assemble the four required contents, with supporting documents attached.
- File with the office named in the notice, in duplicate unless filed electronically (19 CFR 171.2(d)).
- Consider an oral presentation. For penalties under 19 U.S.C. § 1592 or § 1593a, the person named in the notice may make an oral presentation seeking relief in addition to the petition (19 CFR 171.3(a)).
- Respond to the written decision. For violations of §§ 1592, 1593a, or 1641, the petitioner receives a written statement of findings of fact and conclusions of law (19 CFR 171.21).
What CBP Can Do With the Petition
The FP&F Officer may remit or mitigate on terms the officer deems appropriate, and is always empowered to cancel a claim upon determining the act or omission forming its basis did not occur (19 CFR 171.11). Cases outside the officer’s authority go to the Chief, Penalties Branch, at CBP headquarters (19 CFR 171.12).
A decision that mitigates a penalty or remits a forfeiture on condition that a stated amount be paid is effective for not more than 60 days from the date of notice of that decision, unless the decision prescribes otherwise (19 CFR 171.22). If the amount is not paid or arranged and no supplemental petition is filed, the full claim applies and the matter is referred onward.
Two consequences matter before you accept a mitigated amount. The decision is not protestable under 19 U.S.C. § 1514 (19 CFR 171.23(a)). And paying the mitigated amount is treated as an election of administrative proceedings and an accord and satisfaction of the government’s claim — though it never bars a supplemental petition (19 CFR 171.23(b)).
If the Petition Is Denied
If you are not satisfied with the decision, a supplemental petition may be filed with the FP&F Officer having jurisdiction where the violation occurred, within 60 days from the date of notice of the decision unless the decision prescribes another time (19 CFR 171.61). It may be filed whether or not the mitigated amount has been paid.
An offer in compromise is a different instrument: a settlement offer under 19 U.S.C. § 1617. It must expressly state that it is submitted under that section, and the amount is deposited under 19 CFR 161.5 (19 CFR 171.31). An offer is accepted only on written notice, and acceptance may be conditioned on a collateral agreement or posted security (19 CFR 171.32).
If the case has already been referred to the Department of Justice, CBP will take no action on a petition and will forward it to DOJ (19 CFR 171.13(a)) — which is why the filing window, not the strength of the argument, is usually controlling.
Deadlines Beyond the Original Petition
| Event | Window | Authority |
|---|---|---|
| Claim filed to force judicial forfeiture proceedings | Within 20 days of the first publication of the notice of seizure | 19 U.S.C. § 1608 |
| Supplemental petition after a decision | 60 days from notice of the decision | 19 CFR 171.61 |
| Payment or arrangement under a mitigation decision | Not more than 60 days from the notice, unless stated otherwise | 19 CFR 171.22 |
| Petition for restoration of proceeds after a sale | 3 months after the date of sale | 19 CFR 171.42 |
A deciding official may also require a waiver of the statute of limitations before accepting a supplemental petition when less than one year remains before that defense would be available (19 CFR 171.64).
What Makes a Petition Weak
A weak petition is usually weak procedurally before it is weak on the merits:
- Missing the 30-day or 60-day window. Extensions under 19 CFR 171.2(c) are discretionary and far easier to obtain before the date passes.
- Running the wrong clock. The windows differ by thirty days, and CBP applies the one matching the notice it issued.
- No documented interest in the seized property. A petition from someone who cannot show ownership or another petitionable interest invites dismissal however sympathetic the facts.
- Arguing equities without addressing the cited violation. A petition that never engages the cited statute leaves the officer nothing to mitigate against.
- Treating the petition as the compliance fix. Relief on one entry does not change the importer’s record or its future examination posture.
Frequently Asked Questions
What is the deadline to file a petition for remission?
Thirty days from the mailing of the notice of seizure (19 CFR 171.2(b)(1)) or sixty days from the mailing of the notice of penalty incurred (19 CFR 171.2(b)(2)). The FP&F Officer may grant an extension when circumstances warrant (19 CFR 171.2(c)).
Can I get my seized goods back from CBP?
Sometimes. CBP may remit the forfeiture and return the property, mitigate on conditions such as payment, or deny the petition. It can also cancel a claim if it determines the underlying act or omission did not occur (19 CFR 171.11(b)).
Do I need a lawyer for a CBP remission petition?
Not as a legal requirement — for commercial violations the petition may be signed by the petitioner, an attorney, or a customs broker (19 CFR 171.1(b)). Counsel’s value is in classifying the case, meeting the deadline, and arguing mitigation against the cited statute.
What happens if CBP denies my petition?
You can file a supplemental petition within 60 days of notice of the decision (19 CFR 171.61), or pursue an offer in compromise under 19 U.S.C. § 1617 (19 CFR 171.31). A mitigation decision is not protestable under 19 U.S.C. § 1514 (19 CFR 171.23(a)).
Does paying the mitigated amount end the case?
It is treated as an election of administrative proceedings and an accord and satisfaction of the government’s claim (19 CFR 171.23(b)). It does not bar a supplemental petition, but it does mean the matter resolves administratively rather than in court.
Getting the Petition Filed on Time
Reidel Law Firm prepares and files petitions for remission and mitigation for importers and exporters, alongside the flat-fee import/export compliance memo that maps exposure across an entry history. If CBP has seized merchandise or assessed a penalty and the clock in your notice is running, start with the flat-fee import/export compliance memo.
