Protestant (Importer) Information
CBP Protest FAQs
What is a CBP protest and when can I file one? +
A CBP protest is a formal challenge to a final CBP decision, filed under 19 CFR Part 174. You can protest decisions on tariff classification, rate of duty, dutiable value, assessment of penalties, liquidation decisions, or exclusion of merchandise. Protests must be filed within 180 days of the date of liquidation of an entry or the date of a CBP decision.
What is the deadline to file a CBP protest? +
Under 19 CFR 174.12, a protest must be filed within 180 days of the date of liquidation or date of a CBP decision. For protests relating to exclusion of merchandise or a penalty, the period runs from the date of the CBP decision. Missing this deadline results in permanent loss of protest rights — there are very limited exceptions, so act quickly.
What is CBP Form 19 and do I still need a protest letter? +
CBP Form 19 (Protest and Application for Further Review) is the required official form for filing a protest. The form captures entry numbers, protest grounds, and basic information. A supporting protest letter — like those generated here — provides the detailed legal and factual basis for your position, with statutory citations, ruling references, and specific arguments. Submitting both gives you a significantly stronger protest record.
What happens after CBP receives a protest? +
CBP reviews the protest and either allows it (granting the requested relief), denies it, or allows it in part. If denied, you may seek Further Review (FR) before a CBP Center director, or file a civil action in the U.S. Court of International Trade within 180 days of the protest denial. The CIT has exclusive jurisdiction over civil actions arising from CBP decisions.
Can I get a refund of duties through a CBP protest? +
Yes. If CBP allows your protest (e.g., due to a classification error or overpayment), they will reliquidate the entry and issue a duty refund with interest. Successful protests challenging Section 301 tariff classifications, AD/CVD assessments, or entered value determinations can result in substantial duty refunds. The interest rate for duty refunds is determined by the IRS underpayment interest rate.