(U.S. Customs & Border Protection & Border Protection) This term describes a formal process of declaring an objection to an error in the tariff classification of goods, or the assessment of duty, or the application of other Customs regulations, and requesting correction or redress, as set forth in CR, 19 CFR 174. In order to use this process, a protest must be filed in proper form on Customs Form 19 within 90 days of Customs entry liquidation. This process may only be used promptly following the finalization (“liquidation”) of a Customs entry; prior to this point, informal procedures (i.e., information/request letters, corrected documents, etc.) can and should be used to attempt to correct problems
« Back to Glossary Index