Fines, Penalties & Forfeitures
October 2023 — Question 65
Which of the following statements is FALSE with respect to petitions for relief submitted under section 618 of the Tariff Act of 1930, as amended?
- AThe Fines, Penalties, and Forfeitures Officer receiving the petition is empowered to remit a forfeiture or mitigate a penalty in accordance with the Customs regulations.
- BA decision to mitigate the penalty or forfeiture conditioned upon payment of a stated amount will be effective for not more than 60 days from the date of the notice unless the decision prescribes a different effective period.
- CPayment of a mitigated amount based upon the administrative decision of the Fines, Penalties, and Forfeitures Officer constitutes an accord and satisfaction of the Government’s claim.
- DThe Fines, Penalties, and Forfeitures Officer’s decision to remit a forfeiture or mitigate a penalty is a protestable decision under 19 USC 1514.✓ CBP's answer
Why this answer
CBP publishes the key, not the reasoning. Our written explanation of why this answer is right — and which rule decides it — comes with a free account.
Read the explanation — freeNo password. One emailed code.
CBP's cited authority
§ 19 CFR Part 171
Answer and citations as published in CBP's official answer key for the October 2023 examination.
Reading answers is easy. The exam is 80 of these in 4.5 hours.
Pass rates run 12–30%. Find out in 15 minutes whether you'd clear the 75% line today — free, no signup.