Import and Export - CBP Form 19 Protest

After you received a formal response via CBP Form 29 and you disagree with action taken or proposed action, you can challenge this by filing CBP Form 19 Protest. This formal response CBP Form 19 is based on 19CFR 174 et seq, states "This part deals with the administrative review of decisions of the port director, including the requirements for the filing of protests against such decisions, amendment of protests, review and accelerated disposition, and provisions dealing with further administrative review".

As an importer you have the right to file this formal response (CBP Form 19) within 180 days date of liquidation or reliquidation or the date of the decision, involving neither a liquidation nor reliquidation, as to which the protest is made. You may protest per 19 CFR 174.11, the following instances:

1. The appraised value of merchandise:
2. The classification and rate and amount of duties
3. All charges or exactions of whatever character including the accrual of interest within the jurisdiction of the Secretary of the Treasury;
4. Exclusion of merchandise from entry or delivery under any provision of the Customs laws;
5. The liquidation or reliquidation of an entry, or any modification thereof;
6. The refusal to pay a claim for drawback; and The refusal to reliquidate an entry under section 520(c), Tariff Act of 1930, as amended (19 U.S.C. 1520(c)).

My advice as your custom broker expert is to seek all options available and continue gathering all pertain information throughout you company. A word of caution this is the last opportunity to challenge US Customs and Border Protection without going to court.

In my experience as a custom broker expert no single individual or department has all the information. Read carefully U.S. Customs and Border Protection response to really understand what papers were not included, incomplete or missing with your previous responses or what are they looking for.

In my experience as a custom broker in assisting my clients to properly and correctly respond to this form, must be treated as a company wide team effort and have it approved by your legal department. In addition, read previously published articles " CBP Form 28 Request for Information" and "CBP Form 29 Notice of Action."

As your custom broker expert the more information you can obtain and understand what CBP is looking for, the better the chances to obtain a favorable decision.

Francisco Ramirez, Jr. helps businesses to flawlessly import or export merchandise across the US borders. He is a managing partner of Automated Customs Experts Group, Inc. in San Diego California. His upcoming book teaching importing, exporting and logistics teaches companies how to avoid the most frequent importing and exporting mistakes will be out in near future.