CBP Statute of Limitations Waivers – Overview of Issues and Operation
March 13, 2026
By Paul Fudacz, Partner, Braumiller Law Group
Many trade practitioners that have had experience with a CBP prior disclosure or penalty action have encountered a request by CBP to execute a Statute of Limitations (SOL) waiver. These are usually accompanied by a request for the importer to provide a corporate resolution or the equivalent evidencing the authority of the SOL waiver signatory to sign the waiver on behalf of the importer / company.