After CBP denies a protest, the importer can appeal to the U.S. Court of International Trade within 180 days of denial. Filing requires payment of denied duty first. CIT decisions are appealable to the Federal Circuit. Reserved for high-value disputes (typically >$50k) where Big Law representation is justified.
This guide covers CIT Appeal Process. Refund and recovery work spans multiple statutes and mechanisms – drawback, CAPE refunds, PSCs, protests, reliquidation under § 1520.
For SMB importers, the practical implementation depends on volume, sector, and operational structure.
Filing requirements
180 days from protest denial. Payment of denied duty (becomes recoverable if importer wins). Filing fee. Trade attorney admitted to CIT bar.
CIT proceedings
Discovery, motions, trial. Decisions issued in writing. Typical timeline 1-3 years.
Federal Circuit appeals
CIT decisions appealable to Federal Circuit. Adds 6-18 months. Final review (Supreme Court rarely grants cert).
When CIT is justified
High-value disputes (typically >$50k contested duty). Important precedential matters. Where CBP’s position has clear legal flaw.
Frequently asked questions
When is this most relevant?
For SMB importers facing audit, refund opportunity, or compliance gap remediation.
What documentation matters?
CBP forms, supporting records, supplier certificates, and BOM analysis as applicable.
What is the timeline?
Simple matters 2-4 weeks; complex audits or refund filings 3-12 months.
What does this cost?
Project scope $5,000-$45,000 depending on complexity. Refund work often on contingency.
How do I begin?
Book a 15-minute scoping call. We confirm fit before any engagement.
Get started
Run a refund opportunity audit on your import history. Free preliminary estimate.