Friday, July 17, 2009

Protest Filing Period

Each Friday, the Wizard joins us to share an answer to one of the questions asked during the week. This week’s question is related to a post entry process.

Our company has a procedure that states the protest period is 180 days from the date of liquidation, but 19 CFR 174.12 state that protests must be filed within 90 days of liquidation. Which one is correct?

Excellent question! You have a sharp eye. This difference could be quite confusing for someone trying to decide whether it was too late to file a protest or for someone studying for the Customs Broker Exam.

HR 1047—Miscellaneous Trade and Technical Corrections Act of 2004, enacted in December 2004, was responsible for this change. Among other things, Sec. 2103 of the Act amends 19 U.S.C. 1514 extended to the time frame in which a protest may be filed from 90 days to 180 days after the date of liquidation or reliquidation or the date of the decision being protested. A protest cannot be submitted before liquidation; however, it must be received by CBP within 180 days of liquidation or reliquidation, or all rights to a potential refund are forfeited. The Wizard does not know why the CFR has not been updated to reflect this change, but you can always refer to HR1047 Sec 2103 as support for the change from 90 days to 180 days. CBP has not asked a question concerning the protest period on the Customs Broker Exam since this change took effect; however, persons studying for the exam should make note of these differences in the copy of the regulations used for the exam.

Do you have a question for the Wizard? Submit your question by clicking on the link in the space for “Ask the Wizard.” See you next Friday!

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