Protest (CBP Form 19)
Also called: protest · CBP Form 19
The administrative procedure for challenging certain CBP decisions, such as liquidation, classification, valuation or refusal of a refund, by filing a protest within 180 days of the decision or liquidation. If CBP denies the protest, the importer may take the case to the US Court of International Trade.
In practice
Missing the 180-day deadline usually makes a liquidated entry final, so protest dates should be tracked carefully.
Applies to: 
USA
Related terms
- Liquidation
- CBP's final computation of the duties and fees owed on a US entry, normally about 314 days after entry. After liquidation, duty differences are…
- Customs appeal
- The right to challenge a customs decision, first through an administrative review by customs and then before a court or tribunal. In Türkiye…
- Post-summary correction
- An electronic correction to a US entry summary filed by the importer or broker after the entry summary has been accepted but before liquidation,…