# Treas. Reg. § 403.35: Laws applicable.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-403.35>.

Remission or mitigation of forfeitures shall be governed by the customs laws applicable to remission or mitigation of penalties as contained in 19 U.S.C. 1613 and 19 U.S.C. 1618.