A petition for mitigation or remission is the primary administrative remedy available to importers, travelers, and businesses facing penalties, liquidated damages, or forfeitures from U.S. Customs and Border Protection (CBP). It is a formal request asking CBP to reduce (mitigate) or cancel entirely (remit) a monetary claim or seizure.
Great Lakes Customs Law has filed hundreds of petitions for mitigation and remission at ports across the country. We understand how CBP’s Fines, Penalties & Forfeitures (FP&F) offices evaluate these petitions internally, what documentation strengthens a case, and how to position your petition for the best possible outcome. This process is different from a protest, which challenges decisions like merchandise classification, valuation, liquidation, exclusion, or drawback denials.
Legal Authority
The petition process is governed by 19 U.S.C. § 1618, which grants CBP the authority to remit or mitigate any fine, penalty, or forfeiture if it finds that the violation occurred without willful negligence or fraudulent intent, or that mitigating circumstances justify relief. The statute gives CBP broad discretion to grant relief “upon such terms and conditions as [it] deems reasonable and just.”
The detailed procedural requirements for filing petitions are set out in 19 CFR Part 171, which outlines what a petition must contain, where it must be filed, and how CBP processes and decides these requests.
What Makes a Strong Petition?
A petition is not simply a letter asking CBP for leniency. To be effective, it must present a detailed factual narrative, supporting documentation, and legal arguments grounded in CBP’s own mitigation guidelines. Key elements include:
- A clear explanation of the circumstances — What happened, why it happened, and what the importer’s role and intent were
- Mitigating factors — Prior good compliance history, lack of intent, first-time violation, reliance on third parties (brokers, freight forwarders), corrective actions taken since the violation
- Contributory government error — Where applicable, evidence that CBP’s own actions, delays, or unclear instructions contributed to the violation
- Supporting documentation — Relevant records, correspondence, internal compliance procedures, and any other evidence that supports the request for relief
How CBP Evaluates Petitions
CBP uses internal Mitigation Guidelines to evaluate petitions. These guidelines establish baseline mitigation amounts for various types of violations and identify the factors that can justify further reduction. The guidelines are published in CBP’s Informed Compliance Publications and the Customs Bulletin & Decisions.
However, not all situations are covered by published guidelines. Cases involving export violations, wood packaging material penalties, bulk cash seizures, and other specialized areas may require knowledge of internal CBP practices and precedents that are not readily available to the public. This is where experienced legal representation makes a meaningful difference.
What Happens After Filing?
Once a petition is submitted to CBP, the reviewing FP&F office will evaluate the petition and issue a written decision. CBP may approve the petition in full, grant partial relief, request additional information, or deny relief entirely.
In many cases — particularly currency seizures — CBP will issue follow-up requests for additional documentation before making a final decision. The quality and completeness of your initial submission can significantly reduce the back-and-forth and speed up the process.
CBP’s written decision will include instructions for next steps. Unless otherwise stated, decisions are effective for 60 days. If the decision letter specifies a shorter period (such as 30 days), that shorter timeline applies. It is important to read the decision carefully — CBP’s guidance about available options is sometimes incomplete or misleading.
Supplemental Petitions
If CBP’s initial decision is unfavorable, the importer can file a supplemental petition — essentially a second opportunity to seek relief. The supplemental petition is submitted to the same FP&F office that handled the original petition and should address the specific reasons for the denial, present new or additional evidence, and strengthen the legal arguments.
CBP sometimes states that a supplemental petition can only be filed if new evidence is available. This is not always accurate. A supplemental petition can also reframe existing evidence, address misunderstandings in the initial review, or present stronger legal arguments.
If further relief is denied after the supplemental petition, the case may be escalated within CBP to the Chief of the Penalties Branch or the Director of the Border Security and Trade Compliance Division at CBP Headquarters.
Other Available Options
Depending on the circumstances, importers may have additional remedies beyond the petition process:
- Offer in Compromise — A settlement proposal asking CBP to accept less than the full amount of a claim, appropriate when the importer cannot afford full payment or when the government’s case is weak
- Filing a claim — In seizure cases, a formal claim under CAFRA (Civil Asset Forfeiture Reform Act) that moves the case into federal court for judicial determination
These options are time-sensitive and not always available at every stage of the process. Choosing the right path — or the right sequence of actions — requires careful legal analysis based on the specific facts of your case.
Why Legal Representation Matters
Importers are not required to hire an attorney to file a petition, but the petition process is more complex than it appears. The factual narrative must be carefully crafted, the legal arguments must align with CBP’s mitigation guidelines, and the supporting documentation must be thorough and well-organized. Missteps — such as making admissions that undermine your position, failing to raise available defenses, or missing deadlines — can be difficult or impossible to correct later.
Great Lakes Customs Law has been filing petitions for mitigation and remission since 2009. We know what FP&F offices at ports across the country expect to see, and we have the relationships and experience to navigate the process effectively. If you’ve received a notice of penalty, liquidated damages, or seizure, contact us at our Michigan office at (734) 855-4999, our Chicago office at (773) 920-1840, or reach us by WhatsApp.