---
kind: "section"
citation: "26 C.F.R. § 403.35"
title: "26"
number: "403.35"
heading: "Laws applicable."
url: "https://uscodex.org/cfr/26/403.35"
---

# §403.35. Laws applicable.


Remission or mitigation of forfeitures shall be governed by the customs laws applicable to remission or mitigation of penalties as contained in 19 U.S.C. [1613](/usc/19/1613.md) and [19](/usc/19/19.md) U.S.C. 1618.


## Notes

### Authority

Authority: Sec. 7805, 68A Stat. 917; 26 U.S.C. 7805.

### Source

Source: T.D. 7433, 41 FR 39312, Sept. 15, 1976, unless otherwise noted.