# 19 CFR § 171.23: Decisions not protestable

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-19-171.23

## Section

- **Citation:** 19 CFR § 171.23
- **Heading:** Decisions not protestable
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 19—Customs Duties > CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY › DEPARTMENT OF THE TREASURY > PART 171—FINES, PENALTIES, AND FORFEITURES > Subpart C—Disposition of Petitions

## Text

(a) Mitigation decision not subject to protest. Any decision to remit a forfeiture or mitigate a penalty is not a protestable decision as defined under the provisions of 19 U.S.C. 1514. Any payment made in compliance with any decision to remit a forfeiture or mitigate a penalty is not a charge or exaction and therefore is not a protestable action as defined under the provisions of 19 U.S.C. 1514.
(b) Payment of mitigated amount as accord and satisfaction. Payment of a mitigated amount in compliance with an administrative decision on a petition or supplemental petition for relief will be considered an election of administrative proceedings and full disposition of the case. Payment of a mitigated amount will act as an accord and satisfaction of the Government claim. Payment of a mitigated amount will never serve as a bar to filing a supplemental petition for relief.

## Nearby sections

- [19 CFR § 171.1 § 171.1 Petition for relief.](https://www.frixlaw.com/law-library/statutes/ecfr-19-171.1.md)
- [19 CFR § 171.2 § 171.2 Filing a petition.](https://www.frixlaw.com/law-library/statutes/ecfr-19-171.2.md)
- [19 CFR § 171.3 § 171.3 Oral presentations seeking relief.](https://www.frixlaw.com/law-library/statutes/ecfr-19-171.3.md)
- [19 CFR § 171.11 § 171.11 Petitions acted on by Fines, Penalties, and Forfeitures Officer.](https://www.frixlaw.com/law-library/statutes/ecfr-19-171.11.md)
- [19 CFR § 171.12 § 171.12 Petitions acted on at CBP Headquarters.](https://www.frixlaw.com/law-library/statutes/ecfr-19-171.12.md)
- [19 CFR § 171.13 § 171.13 Limitations on consideration of petitions.](https://www.frixlaw.com/law-library/statutes/ecfr-19-171.13.md)
- [19 CFR § 171.14 § 171.14 Headquarters advice.](https://www.frixlaw.com/law-library/statutes/ecfr-19-171.14.md)
- [19 CFR § 171.21 § 171.21 Written decisions.](https://www.frixlaw.com/law-library/statutes/ecfr-19-171.21.md)
- [19 CFR § 171.22 § 171.22 Decisions effective for limited time.](https://www.frixlaw.com/law-library/statutes/ecfr-19-171.22.md)
- [19 CFR § 171.23 § 171.23 Decisions not protestable.](https://www.frixlaw.com/law-library/statutes/ecfr-19-171.23.md)
- [19 CFR § 171.24 § 171.24 Remission of forfeitures and payment of fees, costs or interest.](https://www.frixlaw.com/law-library/statutes/ecfr-19-171.24.md)
- [19 CFR § 171.31 § 171.31 Form of offers.](https://www.frixlaw.com/law-library/statutes/ecfr-19-171.31.md)
- [19 CFR § 171.32 § 171.32 Acceptance of offers in compromise.](https://www.frixlaw.com/law-library/statutes/ecfr-19-171.32.md)
- [19 CFR § 171.41 § 171.41 Application of provisions for petitions for relief.](https://www.frixlaw.com/law-library/statutes/ecfr-19-171.41.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-19-171.23. Check the current official text before relying on it. Not legal advice.