19 CFR §171.2

1. (a)Where filed. A petition for relief must be filed with the Fines, Penalties, and Forfeitures office whose address is given in the notice.
2. (b)When filed—(1) Seizures. Petitions for relief from seizures must be filed within 30 days from the date of mailing of the notice of seizure.
   1. (2)Penalties. Petitions for relief from penalties must be filed within 60 days of the mailing of the notice of penalty incurred.
3. (c)Extensions. The Fines, Penalties, and Forfeitures Officer is empowered to grant extensions of time to file petitions when the circumstances so warrant.
4. (d)Number of copies. The petition must be filed in duplicate unless filed electronically.
5. (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 the appropriate Office of the Chief Counsel for referral to the Department of Justice.