Protest (19 USC §1514)

Definition

A Protest under 19 USC §1514 is a formal challenge to a CBP decision — most commonly a liquidation decision an importer disputes. Protests must be filed within 180 days of the date of liquidation and must specifically identify the entry, the decision being protested, and the reasons. CBP has 30 days from receipt to decide a protest, though most are decided later. If CBP denies the protest, the importer can file a court action at the US Court of International Trade within 180 days of denial. Protests are the legal mechanism for litigating classification, value, or rate disputes after the PSC window has closed.