Login

19 CFR 172.2 : Customs Duties (§ 0.1 To Parts 400-599) — (§ 141.0 To Parts 193-199) — U.S. Customs And Border Protection, Department Of Homeland Security; Department Of The Treasury (Continued) (§ 141.0 To Parts 193-199) — Claims For Liquidated Damages; Penalties Secured By Bonds (§ 172.0 To § 172.43) — Notice Of Claim And Application For Relief (§ 172.1 To § 172.4) — Petition for relief.

4 Aug 2016

(a) To whom addressed. Petitions for the cancellation of any claim for liquidated damages or remission or mitigation of a fine or penalty secured by a Customs bond incurred under any law or regulation administered by Customs must be addressed to the Fines, Penalties, and Forfeitures Officer designated in the notice of claim.

(b) Signature. The petition for remission or mitigation must be signed by the petitioner, his attorney-at-law or a Customs broker. If the petitioner is a corporation, the petition may be signed by an officer or responsible supervisory official of the corporation, or responsible employee representative of the corporation. Electronic signatures are acceptable. The deciding Customs officer may, in his or her discretion and with articulable cause, require proof of representation before consideration of any petition.

(c) Form. The petition for cancellation, remission or mitigation need not be in any particular form. Customs can require that the petition and any documents submitted in support of the petition be in English or be accompanied by an English translation. The petition must set forth the following:

(1) The date and place of the violation; and

(2) The facts and circumstances relied upon by the petitioner to justify cancellation, remission or mitigation.

(d) False statement in petition. A false statement contained in a petition may subject the petitioner to prosecution under the provisions of 18 U.S.C. 1001.

19 CFR 172.2