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A protest is a means by which an importer can contest the way in which an entry was finalized i.e. liquidated by United States Customs and Border Protection (“CBP”). Generally, any issue regarding the value, classification, or admissibility of an entry may be raised after liquidation.

A protest is required to be filed within 180 days (no extensions permitted) after liquidation or reliquidation of the entry.

If the protest is approved the entry will be reliquidated and refund due (if applicable) to those entries that were protested.

For protests involving the payment of duties, if the duties have been paid and the protest is approved then CBP pays the refund amount plus interest that has accrued from the payment date. If the duty has not been paid and the protest is rejected the importer pays the duty plus interest accrued from the date that payment was due.

Our firm files protests on behalf of importers of record to contest CBP’s liquidation of their entries.

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