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? (2025 April No.11 – Broker Compliance)
A) Decisions 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.
B) Decisions 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.
C) Decisions 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 clai m.
D) Decisions to remit or mitigate a penalty or cancel a claim for liquidated damages upon payment of a lesser amount are not protestable.
[bg_collapse view=”button-green” color=”#4a4949″ icon=”arrow” expand_text=”Show Answer and Citation” collapse_text=”Hide Answer and Citation” ]
The Answer is: D
Citation: 19 CFR 172.22(a)
[/bg_collapse]