Penalties & Enforcement

Supplemental Petition

Also known as: Second Petition · Petition for Further Mitigation

A second-tier petition for additional mitigation of a CBP penalty after an initial mitigation decision — typically filed when the first decision is unsatisfactory.

A Supplemental Petition is a second-tier petition filed under 19 CFR § 171.61 seeking additional mitigation of a CBP penalty after the initial Petition for Mitigation has been decided. It provides one more administrative bite at the apple before the case becomes ripe for federal court litigation in the Court of International Trade.

When a Supplemental Petition is appropriate:

  • The initial mitigation decision did not fully reflect the strength of the case
  • New facts or evidence have emerged since the initial petition (additional records, expert reports, witness statements)
  • Legal arguments were not fully developed in the initial petition
  • The mitigation amount falls outside the typical range for similar fact patterns
  • The importer wants to preserve all administrative remedies before litigation

Procedural framework under 19 CFR Part 171, Subpart C:

  • Must be filed within 60 days of the initial mitigation decision
  • Filed with the same Fines, Penalties, and Forfeitures (FP&F) Officer if the penalty is below the FP&F jurisdictional threshold
  • Filed with CBP Headquarters Regulations & Rulings for penalties exceeding FP&F authority (currently $200,000 for Section 1592 cases)
  • Should focus on new facts, new arguments, or specific factual or legal errors in the initial decision — not simply restate the original petition

Required elements:

  • Identification of the original penalty case and initial mitigation decision
  • Specific grounds for further mitigation (new evidence, legal errors, factual disputes)
  • Documentation supporting the request
  • Acknowledgment that the petition is filed pursuant to 19 CFR § 171.61

Outcomes:

  • Further mitigation — the penalty is reduced again
  • Affirmance — the initial mitigation decision is left undisturbed
  • Increase — extremely rare, but technically possible if aggravating factors are revealed
  • Referral to court — if the case is unresolvable administratively, CBP may refer it to the Department of Justice for litigation

Strategic considerations: A Supplemental Petition is most valuable when documented reasonable care, CTPAT membership, or a credible compliance program were not fully argued the first time. For cases with significant exposure, engaging customs counsel for the Supplemental Petition stage is standard practice.

Built for customs brokers and trade compliance teams

TariffLens classifies your products with cited CBP rulings and GRI reasoning.

Learn more