19 C.F.R. § 174.12

Filing of protests

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(a) By whom filed. Protests may be filed by:

(1) The importer or consignee shown on the entry papers, or their sureties;

(2) Any person paying or receiving a refund of any charge or exaction;

(3) Any person seeking entry or delivery;

(4) Any person filing a claim for drawback;

(5) With respect to a determination of origin under subpart G of part 181 of this chapter, any exporter or producer of the merchandise subject to that determination, if the exporter or producer completed and signed a Certificate of Origin covering the merchandise as provided for in § 181.11(a) of this chapter;

(6) With respect to a determination of origin under part 182, subpart G, of this chapter, any exporter or producer of the merchandise subject to the determination of origin, if the exporter or producer completed and signed a certification of origin covering the merchandise as provided for in § 182.12 of this chapter; or

(7) Any authorized agent of any of the persons described in paragraphs (a)(1) through (6) of this section, subject to the provisions of § 174.3.

(b) Form and number of copies. A written protest against a decision of CBP must be filed in quadruplicate on CBP Form 19 or a form of the same size clearly labeled “Protest” and setting forth the same content in its entirety, in the same order, addressed to CBP. All schedules or other attachments to a protest (other than samples or similar exhibits) must also be filed in quadruplicate. A protest against a decision of CBP may also be transmitted electronically pursuant to any electronic data interchange system authorized by CBP for that purpose. Electronic submissions are not required to be filed in quadruplicate.

(c) Identity of filer. The identity of the person filing the protest or his agent, or attorney shall be noted on the protest. This may be accomplished through a signature which is handwritten in ink, stamped, typed, facsimile, telefax, or by electronic certification in CBP Automated Commercial Environment (ACE) or any other CBP-authorized electronic data interchange system. If the person filing the protest is not the importer of record or consignee, the filer shall include his address and importer number, if any.

(d) Place of filing. Protests shall be filed with CBP, either at the port of entry or electronically.

(e) Time of filing. Protests must be filed, in accordance with section 514, Tariff Act of 1930, as amended (19 U.S.C. 1514), within 90 days of a decision relating to an entry made before December 18, 2004, or within 180 days of a decision relating to an entry made on or after December 18, 2004, after any of the following:

(1) The date of notice of liquidation or reliquidation, or the date of liquidation or reliquidation, as determined under §§ 159.9 or 159.10 of this chapter;

(2) The date of the decision, involving neither a liquidation nor reliquidation, as to which the protest is made (for example: The date of an exaction; the date of written notice excluding merchandise from entry, delivery or demanding redelivery to CBP custody under any provision of the customs laws; the date of written notice of a denial of a claim filed under section 520(d), Tariff Act of 1930, as amended (19 U.S.C. 1520(d)), or; within 90 days of the date of denial of a petition filed pursuant to section 520(c)(1), Tariff Act of 1930, as amended (19 U.S.C. 1520(c)(1)), relating to an entry made before December 18, 2004); or

(3) The date of mailing of notice of demand for payment against a bond in the case of a surety which has an unsatisfied legal claim under a bond written by the surety.

(f) Date of filing. The date on which a protest is received by the Customs officer with whom it is required to be filed shall be deemed the date on which it is filed.

(g) Return of fifth copy. If a fifth copy of the protest is presented for the purpose of having recorded thereon the date of its receipt and the protest number assigned thereto, such information shall be recorded thereon and the fifth copy shall be returned to the person filing the protest.

[T.D. 70-181, 35 FR 13429, Aug. 22, 1970] Editorial Note:For Federal Register citations affecting § 174.12, see the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at www.govinfo.gov.

Notes of Decisions

Cited in 46 cases (2 in the last 5 years), 1982–2024 · leading case: Chrysal USA, Inc. v. United States, 2012 CIT 96 (Ct. Intl. Trade 2012).

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Chrysal USA, Inc. v. United States, 2012 CIT 96 (Ct. Intl. Trade 2012). · cites it 8× “§ 1514(c)(3)(A); see also 19 C.F.R. § 174.12 (e) (requiring filing of any protest “within 90 days after ” a specified protestable decision or event) (emphasis added).”

Norfolk & W. Ry. Co. v. United States, 843 F. Supp. 728 (Ct. Intl. Trade 1994). · cites it 7× “§ 1514 (c) (1988) and 19 C.F.R. § 174.12 (d) (1991). Plaintiff filed its protest to contest the assessment of user fees on railroad cars plaintiff enters into the United States from Canada.”

Thyssenkrupp Steel N. Am., Inc. v. United States, 886 F.3d 1215 (Fed. Cir. 2018). · cites it 2× “§ 1514 (c)(3)(A) ; 19 C.F.R. § 174.12 (e). A pro-tester under 19 U.”

Ammex, Inc. v. United States, 288 F. Supp. 2d 1375 (Ct. Intl. Trade 2003). · cites it 3× “In its reply, Ammex responds by stating that “the statute governing entry of merchandise and Customs’ own regulations confirm that protests are not limited to those decisions denying [physical] entry of merchandise into the United States.” PI. ’s Reply at 7.”

Power-One Inc. v. United States, 83 F. Supp. 2d 1300 (Ct. Intl. Trade 1999). · cites it 3× “Plaintiffs assert that jurisdiction under § 1581(a) attaches because the post-entry claim was treated by the United States Customs Service (“Customs”) as a protest, despite the requirements of 19 C.F.R. § 174.12 (e)(2) 1 and 19 U.S.C.”

Commodities Exp. Co., a Michigan Corp. v. U.S. Customs Serv., an Agency of the U.S. Gov't, 888 F.2d 431 (6th Cir. 1989). · cites it 2× “19 C.F.R. § 174.12 (e). But if indeed Commodities at one time had access to the protest procedure to contest the liquidated damages claims in this case, it had the power to frame a case within the exclusive jurisdiction of the CIT.”

United States Shoe Corp. v. United States, 114 F.3d 1564 (Fed. Cir. 1997). “See 19 C.F.R. § 174.12 (e) (1996) (“Protests shall be filed .”

Ovan Int'l, Ltd. v. United States, 2015 CIT 17 (Ct. Intl. Trade 2015). · cites it 8× “19 C.F.R. § 174.12 (b) addresses the form and number of copies that must be filed with Customs when protesting a decision and requires as follows: A written protest against a decision of [Customs] must be filed in quadruplicate on [Customs] Form 19 or a form of the *1333 same…”

Avecia, Inc. v. United States, 2007 CIT 41 (Ct. Intl. Trade 2007). · cites it 7× “One of those regulations, 19 C.F.R. § 174.12 (d), provides that “[protests shall be filed with the port director whose decision is protested.”

Acquisition 362, LLC v. United States, 59 F.4th 1247 (Fed. Cir. 2023). “See also 19 C.F.R. § 174.12 (e). This is not so. In general, duties are finally determined by liquidation.”

Netchem, Inc. v. United States, 2014 CIT 16 (Ct. Intl. Trade 2014). · cites it 6× “” 19 C.F.R. § 174.12 (d) (the “place-of-filing regulation”).”

Am. Fiber & Finishing, Inc. v. United States, 2015 CIT 117 (Ct. Intl. Trade 2015). “§ 1514 (c)(3); 19 C.F.R. § 174.12 (e). This means that the most common mechanism for making a claim of treatment, a protest, may not be filed until 494 days after a treatment has changed.”

Show all 46 citing cases →

— 19 C.F.R. § 174.12(d) — 1 case

Noury Chem. Corp. v. United States, 4 Ct. Int'l Trade 68 (Ct. Intl. Trade 1982).

— 19 C.F.R. § 174.12(e) — 2 cases

Erwin Hymer Grp. North Am. Inc. v. United States, 2017 CIT 151 (Ct. Intl. Trade 2017).

United States v. Bavarian Motors, Inc., 4 Ct. Int'l Trade 83 (Ct. Intl. Trade 1982).

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.