Showing posts with label Want to Protest?. Show all posts
Showing posts with label Want to Protest?. Show all posts

Friday, October 9, 2009

Want to Protest? What to do When You Disagree With a US Customs Decision

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