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Broker Compliance

October 2024 — Question 13

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 __________, for the filing of a petition for relief.

CBP's cited authority

§ 19 CFR 171.2(e)

Answer and citations as published in CBP's official answer key for the October 2024 examination.

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