GRVR ATTORNEYS, INTERNATIONAL TRADE LAW SPECIALISTS
  • Home
  • Who we are
    • Client Dedication
    • Our Legal Team
    • Join Our Team
  • Our Practice
    • Customs and Import
    • 301refunds
    • Export
    • Litigation
    • Section 232 and 301 Tariffs
    • Outsource Your Classification
    • CBP Audits
    • Fines, Penalties, Forfeitures, and Seizures
    • Customs Brokers
    • C-TPAT >
      • Mexico C-TPAT >
        • C-TPAT In English
        • Quienes Somos/About Us
    • Foreign-Trade Zones
    • Antidumping and Countervailing Duties
    • Intellectual Property RIghts
    • Foreign Corrupt Practices Act
    • Manifest Confidentiality
    • Contracts and Incoterms
    • False Claims Act and Whistleblower
  • Blog
  • Resources
    • Newsletter >
      • brokermondernization
    • posters >
      • Terms and Conditions for Posters
    • free online import mini-audit
    • free online export mini-audit
  • Calendar and Events
  • Best Customs Broker Exam Course
  • Contact

Should Importers Sign Statute of Limitations Waivers?

9/21/2011

24 Comments

 
US CBP often asks importers to sign a statute of limitations waiver (usually two years) in penalty and liquidated damages cases, or when the importer is filing a prior disclosure.  CBP is trying to preserve its rights to sue the importer before the statute of limitations runs out.  Once the deadline comes and goes, the Government will not able to sue unless there is some sort of equitable tolling.  

Should importers sign these waivers?

CBP tends to make vague but alluring promises (which never seem to be get reduced to writing) about how signing a waiver will help convince the agency about the importer’s intention to cooperate.  It is the “we’ll play nice if you play nice” strategy.  CBP has a couple of regulatory tools to coerce importers into signing statute of limitations waivers, including speeding up its decision on the penalty.  If there is less than one year left and the importer has not signed a waiver, CBP can reduce the deadline from thirty days down to seven days for an importer to respond to a pre-penalty notice, and the period can in reality be shorter if CBP sends the notice by mail, which it is allowed to do.  CBP can also deny an importer’s ability to file a supplemental petition.

It seems that most consultants and customs attorneys (no one in our firm) go out of their way to appease CBP, including having customers/clients automatically sign waivers.  Perhaps this is out of fear of litigation.  While we do not hold an absolute view, our firm considers CBP’s waiver requests with suspicion and we do not automatically advise that our clients sign waivers.   

It does not make sense that CBP takes more than five years or six to decide whether to sue or not.  The statutes of limitations are generous under customs law when compared to most other areas of law.   In addition, memories fade and evidence dissipates with time, making it harder to prosecute a penalty case and sometimes even to defend against one.  By signing a statute of limitations waiver, the importer is drawing out the administrative proceedings and litigation, which, of course, can be very expensive in the long run and can prevent the importer from moving forward.  

CBP’s promise to “play nice” if the importer signs a statute of limitations waiver often rings hollow.  By definition, CBP stopped playing nice when it issued a penalty or liquidated damages notice, thus forcing the importer into a defensive posture.  The only way that CBP can start playing nice again is if it drops its penalty case (the agency almost never admits error) or greatly mitigates the penalty/liquidated damages claim.  Waivers should be irrelevant to mitigation.  CBP’s Mitigation Guidelines do not, and probably could not, condition mitigation on the importer signing of a statute of limitations waiver.  CBP cannot also refuse to consider any substantive arguments or claims the importer timely offers.  CBP cannot say, “we won’t listen to you if you don’t sign this statute of limitations waiver.”   See United States v. Jean Roberts of Cal., Inc., 30 C.I.T. 2027 (2006) (“The demand by Customs that defendant waive the applicable statute of limitations for a two-year period in return for any consideration of these two claims for relief was neither justified under the applicable statute and regulations nor consistent with principles of equity and fairness”).

Thus, whether to sign a statute of limitations waiver is a question that is more complicated than traditionally perceived.  It is, as always, fact and context specific, an option to be weighed in the course of seeking to settle an administrative case or a lawsuit to the importer’s benefit.  What are the risks, who holds the advantage, and who is likely to blink?  These questions are always present as parties contemplate litigation.  An importer may prefer not to sign a waiver to force CBP’s hand, perhaps thinking that the agency will accept a tender that is smaller than it desires.  The importer may bet on the reluctance by the US Department of Justice, the agency that must sue in the Court of International Trade to collect the penalty or liquidated damages claim, to expend prosecutorial and political capital on a piddly customs penalty case when the world offers so many more sexy and prominent opportunities.  Even if it is sued, the importer may be confident that it will win before the Court of International Trade, the dispassionate tribunal that must review all the facts and law anew.
24 Comments
takipçi satın al link
8/1/2022 02:17:54 am

Really informative article, I had the opportunity to learn a lot, thank you. https://takipcisatinalz.com/takipci-2/

Reply
dedektör fiyatları link
8/2/2022 12:23:39 am

Really informative article, I had the opportunity to learn a lot, thank you. https://www.ugurelektronik.com/

Reply
instagram takipci satin al link
8/2/2022 06:33:48 am

Really informative article, I had the opportunity to learn a lot, thank you. https://takipcialdim.com/ucuz-takipci-satin-al/

Reply
instagram takipçi satın al link
8/11/2022 01:55:07 pm

Really informative article, I had the opportunity to learn a lot, thank you. https://bit.ly/instagram-takipci-satin-al-takipci

Reply
Vodafone mobil ödeme bozdurma link
8/19/2022 03:06:14 pm

Really informative article, I had the opportunity to learn a lot, thank you. https://guvenbozum.com/

Reply
Themify Ultra Nulled link
9/5/2022 09:15:11 am

Really informative article, I had the opportunity to learn a lot, thank you. https://freecodezilla.net/themify-ultra-wordpress-theme/

Reply
mobil ödeme bozdurma link
9/12/2022 02:18:48 am

Really informative article, I had the opportunity to learn a lot, thank you. https://odemebozdurma.com/

Reply
website kurma link
9/14/2022 03:20:27 pm

Really informative article, I had the opportunity to learn a lot, thank you. https://bit.ly/site-kurma

Reply
site kurma link
9/30/2022 04:26:34 am

It's great to have this type of content. Good luck with your spirit. Thank you. https://bit.ly/site-kurma

Reply
yenifakili escort link
10/5/2022 05:59:13 am

It was a post that I found very successful. Good luck to you. https://escortnova.com/escort-ilanlari/yozgat-escort/yenifakili-escort/

Reply
hopa escort link
10/6/2022 01:39:50 am

I follow your posts closely. I can find it thanks to your reliable share. Thank you. https://escortnova.com/escort-ilanlari/artvin-escort/hopa-escort/

Reply
basaksehir escort link
10/6/2022 12:16:17 pm

I support your continuation of your posts. I will be happy as new posts come. Thank you. https://escortnova.com/escort-ilanlari/istanbul-escort/basaksehir-escort/

Reply
siverek escort link
10/7/2022 12:18:16 am

I think the content is at a successful level. It adds enough information. Thank you. https://escortnova.com/escort-ilanlari/sanliurfa-escort/siverek-escort/

Reply
korsan taksi link
11/13/2022 08:11:43 am

Hemen Göz At: https://taksikenti.com/

Reply
betinfo link
11/22/2022 06:26:30 pm

It was a successful post.These types of posts are very helpful.

Reply
evden iş imkanı link
11/23/2022 04:41:56 am

Hemen Göz At evde para kazanmaya basla: https://sites.google.com/view/evden-ek-is/

Reply
mrbahis link
12/6/2022 05:25:44 pm

Congratulations for the successful article. I can't wait for the sequel.

Reply
vbet link
12/9/2022 07:20:34 am

Congratulations, it's a nice post. I'm always waiting for such nice posts in the future.

Reply
sportsbet link
12/10/2022 09:46:06 am

I follow your work closely. Congratulations for this beautiful content.

Reply
takipçi satın al link
12/11/2022 12:44:15 am

Düşmeyen bot takipçi satın al: https://takipcialdim.com/

Reply
tiktok takipçi satın al link
12/11/2022 02:47:39 am

Tiktok takipçi satın almak için tıkla: https://takipcialdim.com/tiktok-takipci-satin-al/

Reply
sms onay link
12/16/2022 07:30:57 pm

Hemen Göz At: https://www.smsonay.com/

Reply
takipçi satın al link
12/16/2022 07:34:19 pm

takipçi satın al ve sitemizi ziyaret et: https://takipcim.com.tr/

Reply
casino siteleri link
12/29/2022 01:16:58 am

hemen göz at casino oyna: http://haikuboy.com

Reply



Leave a Reply.

    Oscar Gonzalez

    Principal and a founding member of GRVR Attorneys.

    Archives

    September 2016
    December 2015
    April 2015
    February 2015
    December 2014
    October 2014
    April 2014
    November 2013
    June 2012
    May 2012
    April 2012
    September 2011
    July 2011
    May 2011
    January 2011
    December 2010
    September 2010
    August 2010
    July 2010
    June 2010
    May 2010

    Categories

    All
    And Forfeitures
    Bankruptcy
    Border Searches
    Bureau Of Industry And Security
    Classification
    Commodity Jurisdiction
    Compliance
    Country Of Origin
    Court Of International Trade
    C TPAT
    C-TPAT
    Customs Broker Exam
    Customs Brokers
    Export
    Export License
    Export Penalties
    Foreign Corrupt Practices Act
    HTSUS
    Immigration
    Importer Self-Assessment
    Incoterms
    Intellectual Property Rights
    International Sales Contracts
    ITRAC
    Litigation
    NAFTA
    OFAC
    Penalties
    Post-Entry Amendments
    Prior Disclosure
    Redelivery
    Sanctions
    Torts Claims Act

    RSS Feed

Picture
  • Home
  • Who we are
    • Client Dedication
    • Our Legal Team
    • Join Our Team
  • Our Practice
    • Customs and Import
    • 301refunds
    • Export
    • Litigation
    • Section 232 and 301 Tariffs
    • Outsource Your Classification
    • CBP Audits
    • Fines, Penalties, Forfeitures, and Seizures
    • Customs Brokers
    • C-TPAT >
      • Mexico C-TPAT >
        • C-TPAT In English
        • Quienes Somos/About Us
    • Foreign-Trade Zones
    • Antidumping and Countervailing Duties
    • Intellectual Property RIghts
    • Foreign Corrupt Practices Act
    • Manifest Confidentiality
    • Contracts and Incoterms
    • False Claims Act and Whistleblower
  • Blog
  • Resources
    • Newsletter >
      • brokermondernization
    • posters >
      • Terms and Conditions for Posters
    • free online import mini-audit
    • free online export mini-audit
  • Calendar and Events
  • Best Customs Broker Exam Course
  • Contact