19 U.S.C. § 1514 establishes the 180-day protest filing window from date of liquidation. The clock starts on the date CBP issues final liquidation, not the entry date or duty payment date. Liquidation typically occurs 314 days from entry, though earlier in some cases. Late protests are jurisdictionally barred.
This guide covers Section 1514 Deadlines. 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.
When liquidation occurs
Typically 314 days from entry. Earlier liquidation possible (e.g., for entries with no flagged issues). Track in ACE Portal.
Protest filing deadline calculation
180 days from liquidation date. Cannot be extended.
Common deadline mistakes
Counting from entry date or payment date instead of liquidation. Missing CBP liquidation notice. Tracking only the most recent liquidation when multiple liquidations occur.
Tracking system
Spreadsheet by entry showing entry date, liquidation date, protest deadline. Many SMB importers under-invest in this tracking and lose recovery opportunities.
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.