19 C.F.R. § 171.64 Waiver of statute of limitations.
Title 19 - Customs Duties
The deciding Customs official always reserves the right to require a waiver of the statute of limitations executed by the claimants to the property or 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.
Title 19: Customs Duties
PART 171—FINES, PENALTIES, AND FORFEITURES
Subpart G—Supplemental Petitions for Relief
§ 171.64 Waiver of statute of limitations.

