---
kind: "section"
citation: "19 C.F.R. § 171.2"
title: "19"
number: "171.2"
heading: "Filing a petition."
url: "https://uscodex.org/cfr/19/171.2"
---

# §171.2. Filing a petition.

- (a) **Where filed.** A petition for relief must be filed with the Fines, Penalties, and Forfeitures office whose address is given in the notice.
- (b) **When filed—**
  - (1) **Seizures.** Petitions for relief from seizures must be filed within 30 days from the date of mailing of the notice of seizure.
  - (2) **Penalties.** Petitions for relief from penalties must be filed within 60 days of the mailing of the notice of penalty incurred.
- (c) **Extensions.** The Fines, Penalties, and Forfeitures Officer is empowered to grant extensions of time to file petitions when the circumstances so warrant.
- (d) **Number of copies.** The petition must be filed in duplicate unless filed electronically.
- (e) **Exception for certain cases.** If a penalty is assessed or a seizure is made and less than 180 days remain before the statute of limitations may be asserted as a defense, the Fines, Penalties, and Forfeitures Officer may specify in the seizure or penalty notice a reasonable period of time, but not less than 7 working days, for the filing of a petition for relief. If a petition is not filed within the time specified, the matter will be transmitted promptly to the appropriate Office of the Chief Counsel for referral to the Department of Justice.

## Notes

### Source

Source: T.D. 00-57, 65 FR 53576, Sept. 5, 2000, unless otherwise noted.

### Authority

Authority: 18 U.S.C. 983; 19 U.S.C. 66, 1592, 1593a, 1618, 1624; 22 U.S.C. 401; 31 U.S.C. 5321. Subpart F also issued under 19 U.S.C. 1595a, 1605, 1614.

### Source

Source: T.D. 70-249, 35 FR 18265, Dec. 1, 1970, unless otherwise noted.