Tag: Protest
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Customs protest filing strategy. Blanket vs single-entry, documentation, timing, common failure modes.
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19 U.S.C. § 1520 reliquidation. § 1520(c) for clerical errors, § 1520(d) for FTA preference. Limited applicability.
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Section 1514 protest filing deadlines. 180-day window from liquidation. How liquidation works, calculation, common deadline mistakes.
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U.S. Court of International Trade appeal process. After protest denial, 180 days to file. Procedural requirements and outcomes.
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CBP refund timing across mechanisms. Statutory interest rate, calculation methodology, accrual periods.
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Section 232 duty refund pathways. Exclusion approvals, scope rulings, protests, retroactive recovery options.
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Section 301 duty refund and recovery options. Exclusion approvals, drawback, protest filings.
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Introduction: Compliance Is Not the Same as Oversight There is a persistent misconception in the U.S. importing community that having a customs broker handle entry filings is equivalent to having a compliance program. It is not. Most U.S. importers are not willfully non-compliant. They are, however, operating without meaningful oversight of the customs processes executed…
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When to file drawback vs refund (CAPE, protest, PSC). Decision matrix by entry type and import circumstances.
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Voluntary tender vs prior disclosure for compliance gap remediation. Different pathways, different penalty implications.