Protesting a US Customs decision is nothing like the protesting I did in my college days. Though similar in that it is against a government entity, it typically involves the single effort of the importer making a “Protest,” as opposed to a collective effort of many.
A “Protest” is a document that is filed with US Customs (CBP Form 19) to contest a final decision made by it concerning issues like tariff classification and duty rate, country of origin marking duties, or the appraised value of an article, among others. It is made with the Port Director at the port where the goods were entered and must be done within 180 days after the final decision.
[Note: While the regulation 19 CFR §174.12 (i.e., US Customs' interpretation of a statute) still says that a Protest must be made within 90 days, the deadline has been extended to 180 days by statute (the law) in section 2103 of the Miscellaneous Trade and Technical Corrections Act of 2004, as reflected in 19 USC §1514].
Using CBP Form 19 is recommended to ensure that all applicable information, i.e., that which is required by the government regulations set out in 19 CFR Part 174, is transmitted to US Customs. Importantly, make sure the reason for your disagreement is clearly stated together with an explanation of the nature of the claim.
On the form in Section V is an area to request that further review be taken by US Customs in the event you want to appeal the Port Director’s decision on the Protest. While most appeals are filed after an unfavorable decision, in the case of a Customs Protest, this request is made prior to a final decision on the Protest. It is also done on the Protest form itself. You therefore, may want to apply for further review so that you have preserved your ability to appeal an unfavorable decision. You can always withdraw your request for further review at a later time.
While directions are included on the form, they can be confusing, and information such as that all of the boxes in Section V must be checked “no” or further review will not be granted, is not stated in the instructions (and of course, the “no” answer must be true and correct!).
4 copies of the Protest must be filed and a fifth should be sent along if you would like Customs to return a copy to you with the protest number and date of filing noted.
Questions or comments? Feel free to email me at clark.deanna@gmail.com
Hello Deanna,
ReplyDeleteI would like to know what is my right, when CBP start charging my company for custom entry, according to them wrong Custom entries. This is what they said to us and the invoices, just keep coming non-stop. The entries were done by our broker. My question is, who's is at fault the supplier or the broker? both are refusing fault and my company is paying sustation amount of money to US Custom for somebody else mistake. Im new in this and i dont understand too much the rules that is involve in all this paperwork. I guess i better take more classes regarding custom entries and CBP. US Custom. this is their notice of action towars us. fiberglass woven fabric does not qualify for US-Korea FTa pursuant to 19 CFR 10.001-1034, general note 33 of the harmonized tariff schedule of the U.S. Merchandise entered as KR 7019.90.1000 @ 2.8%. per customs and border protection laboratory test results of samples submitted, merchandise returned as 7019.59.4096 at 7/3% and 7019.52.9010 at 7%.
type of action by us customs is Rate Advance.
Hi Anonymous,
ReplyDeleteIf you are the importer then you have a serious issue that needs to be addressed. If you would like to discuss this further, I would recommend you email me.