Protests challenge CBP’s liquidation under 19 USC § 1514. 180-day window from liquidation. Strategic considerations: blanket protests (covering up to 100 entries) for SKU-wide issues, documentation completeness, legal basis citation, and CIT appeal preparation if denied.
This guide covers Customs Protest Filing Strategy. 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.
180-day window
Filing deadline. Cannot be extended. Track liquidation dates carefully.
Blanket protests
Up to 100 entries with common issue can be combined. Single filing; common documentation; reduced administrative burden.
Documentation
Entry summaries, commercial invoices, supplier certificates, classification analysis, valuation worksheets.
Common failure modes
Vague claim of “wrong classification” without alternative proposed; missing documentation; filed after 180-day window.
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.