Introduction: Your Right to Challenge Customs Decisions When you disagree with a CBP decision regarding the classification, valuation, rate of duty, or other aspect of a customs entry, you have a legal right to challenge that decision through the protest process established under 19 USC 1514. This right is fundamental to the customs system and…
IEEPA refund eligibility broken down by entry type – consumption, warehouse, FTZ withdrawal, drawback, post-summary correction, and protest.
Tracking CIT and Federal Circuit cases on IEEPA refunds, Section 122 challenges, and post-SCOTUS tariff litigation. Updated regularly.
CAPE’s Phase 1 vs Phase 2 IEEPA refund coverage. Entry types, eligibility windows, and what gets included or excluded in each phase.
When and how to use CBP binding rulings to support tariff engineering. Pre-import certainty, audit defense, ongoing operations.
HTS classification disputes between importer and CBP. Pre-import binding ruling, post-import PSC, post-liquidation protest, CIT appeal.
How to respond to CBP Form 29 (CF29) Notice of Action. Rate changes, importer response, protest rights.
Customs broker selection for SMB importers. Service scope, geographic coverage, fee structure, post-entry support, technology.