April 2025 — Question 11

Which of the following is a TRUE statement regarding decisions to remit or mitigate a penalty or cancel a claim for liquidated damages upon payment of a lesser amount?

• ADecisions to remit or mitigate a penalty or cancel a claim for liquidated damages upon payment of a lesser amount are filed in the Automated Commercial Environment (ACE) and are protestable within 365 days from the date of the initial penalty or claim.
• BDecisions to remit or mitigate a penalty or cancel a claim for liquidated damages upon payment of a lesser amount are only protestable if a paper protest is filed at the port of entry within 180 days from the date of the initial penalty or claim.
• CDecisions to remit or mitigate a penalty or cancel a claim for liquidated damages upon payment of a lesser amount are only protestable if protested in person to the CBP, Chief of Penalties Branch within 180 days from the date of the initial penalty or claim.
• DDecisions to remit or mitigate a penalty or cancel a claim for liquidated damages upon payment of a lesser amount are not protestable.✓ CBP's answer