Question: §174.21(a) states that a protest is to be reviewed and acted upon within two years from the date the protest was filed. What the section does not state is what happens if the two years goes by with no action? Does the protestant win? Lose? §174.21(b), which is for protests relating to exclusions, […]
Question: Is there an advantage to self filing protests vs. having your broker file on your behalf? If your broker files protests, do you review their work prior to submission? If your broker files your protest do you have language in an SOP that defines expectations? If yes, would you be willing to share […]
I also am interested in the procedure to Protest a Notice of Action and if anyone has had any luck at it?
I noticed that the regulations (19 CFR 174.12) and the statute (19 USC 1514) are not in harmony regarding the time window allowed for filing a protest (90 days v. 180 days respectively). Can someone please explain the discrepancy? As I understand, the 180 days applies to entries after 12/18/04 which was the implementation date […]
Question: Several months ago, I filed a 520 (c) claim asking for duty relief on a misclassification, based on clerical error/mistake of fact/other inadvertence (broker error). Customs at the port level denied the request saying that no classification issues could be addressed under 520(c). So I filed a protest on the basis of the fact […]
For those that are experienced in filing protest, We are trying to file a protest for refund claim due to downward year end inter-company payment adjustment for the inter-company purchases/imports. The adjustment is supposed to apply to all the imports during the Fiscal year. However, there’s a dilemma for by the time we have the […]
Question: Consider a circumstance in which SIL’s (resulting from classification changes) were filed close to the date of liquidation, and CBP at the port automatically labels the SIL as a protest and assigns a protest number upon liquidation of the subject entry/entries. (No form 19 was prepared by the IOR or their broker – CBP […]
When a protest is denied for lack of supporting documentation, what recourse does an importer have? Is the only option available per 19 CFR 174.31 to “contest the denial by filing a civil action in the United States Court of International Trade…within 180 days”?
The regulations state the filing deadline for a protest is within 90 days after liquidation. I thought this was changed some time ago to 180 days after liquidation. I’ve checked the GPO online version of the 19CFR but Part 174 is still under construction. Could someone please confirm is 180 days is the correct filing […]
