Decisions a protest can reach
A protest is filed with CBP to contest certain decisions it has made, most often the classification or valuation of goods and the duties assessed at liquidation. Liquidation is the point at which CBP finalizes the duties on an entry, and many protestable decisions become final if no protest is filed within the set period after it. Not every CBP action can be protested, and some issues must be raised through other procedures, so identifying the decision being challenged is the first task. A single protest can cover multiple entries that involve the same issue. Importers seeking refunds of tariffs that were later held invalid should confirm the current refund procedure and whether a protest or another filing is needed to preserve the claim.
Building a protest that holds up
A protest needs to tie specific entries to the decision being objected to and explain why that decision is wrong, with enough support that CBP can understand the claim. Filing electronically through CBP's system is common, and in some situations the protest can ask for further review by a different office, which matters when the issue is novel or has been decided inconsistently. Supporting material might include product literature, lab reports, rulings on similar goods, and contracts or payment records for value issues. CBP can allow a protest in whole or in part, deny it, or leave it pending, and there is a procedure for asking for a decision when it does not act. Bills for duties issued at liquidation generally still need to be paid while the protest is pending.
After a denial
If CBP denies a protest, the next step is a lawsuit in the US Court of International Trade, which has its own filing window running from the denial. Before that suit can be brought, the liquidated duties and charges generally have to be paid. The court decides the matter on the evidence presented to it, so the record developed during the protest is not the limit, although positions taken earlier can still affect credibility. We review the liquidation notices, the entries, and CBP's reasoning, and check the deadlines first. Then we decide whether to protest, request further review, pursue a different correction, or prepare for court.
