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.
How to get there
19 CFR 171.2(b), (e)(b)(1) Seizures. Petitions … must be filed within 30 days from the date of mailing of the notice of seizure. (2) Penalties. … within 60 days of the mailing of the notice of penalty incurred. …
(e) Exception for certain cases. 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 7 working days, for the filing of a petition for relief. If a petition is not filed within the time specified, the matter will be transmitted promptly to … Chief Counsel for referral to the Department of Justice.
(e) Exception for certain cases. 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 7 working days, for the filing of a petition for relief. If a petition is not filed within the time specified, the matter will be transmitted promptly to … Chief Counsel for referral to the Department of Justice.
The answer is A.
Why the other choices are wrong
B) 7 days including weekends: the floor is 7 working days.
C) 10 business days and D) 30 working days: not the § 171.2(e) minimum.
Tip
Petition clocks: seizures 30 days, penalties 60 days (extendable), shortened to as little as 7 working days if the statute of limitations is under 180 days away. The same exception appears for bond claims in § 172.3(e).
Source: 19 CFR 171.2 (eCFR).
CBP answer key: Answer A · 19 CFR 171.2(e)Source: CBP past exams ↗