19 CFR § 172.43 - Waiver of statute of limitations.

---
identifier: "/us/cfr/t19/s172.43"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 172.43 - Waiver of statute of limitations."
title_number: 19
title_name: "Customs Duties"
section_number: "172.43"
section_name: "Waiver of statute of limitations."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "172"
part_name: "CLAIMS FOR LIQUIDATED DAMAGES; PENALTIES SECURED BY BONDS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "19 U.S.C. 66, 1618, 1623, 1624."
regulatory_source: "T.D. 00-57, 65 FR 53578, Sept. 5, 2000, unless otherwise noted."
cfr_part: "172"
---


# 172.43 Waiver of statute of limitations.

The deciding Customs official always reserves the right to require a waiver of the statute of limitations executed by the charged party or parties as a condition precedent before accepting a supplemental petition in any case in which less than one year remains before the statute will be available as a defense to all or part of that case.