| After you received a formal response via CBP Form | | | | refusal to reliquidate an entry under section 520(c), |
| 29 and you disagree with action taken or proposed | | | | Tariff Act of 1930, as amended (19 U.S.C. 1520(c)). |
| action, you can challenge this by filing CBP Form 19 | | | | My advice as your custom broker expert is to seek |
| Protest. This formal response CBP Form 19 is based | | | | all options available and continue gathering all pertain |
| on 19CFR 174 et seq, states "This part deals with | | | | information throughout you company. A word of |
| the administrative review of decisions of the port | | | | caution this is the last opportunity to challenge US |
| director, including the requirements for the filing of | | | | Customs and Border Protection without going to |
| protests against such decisions, amendment of | | | | court. |
| protests, review and accelerated disposition, and | | | | In my experience as a custom broker expert no |
| provisions dealing with further administrative review". | | | | single individual or department has all the information. |
| As an importer you have the right to file this formal | | | | Read carefully U.S. Customs and Border Protection |
| response (CBP Form 19) within 180 days date of | | | | response to really understand what papers were not |
| liquidation or reliquidation or the date of the decision, | | | | included, incomplete or missing with your previous |
| involving neither a liquidation nor reliquidation, as to | | | | responses or what are they looking for. |
| which the protest is made. You may protest per 19 | | | | In my experience as a custom broker in assisting my |
| CFR 174.11, the following instances: | | | | clients to properly and correctly respond to this form, |
| 1. The appraised value of merchandise: | | | | must be treated as a company wide team effort and |
| 2. The classification and rate and amount of duties | | | | have it approved by your legal department. In |
| 3. All charges or exactions of whatever character | | | | addition, read previously published articles " CBP Form |
| including the accrual of interest within the jurisdiction | | | | 28 Request for Information" and "CBP Form 29 |
| of the Secretary of the Treasury; | | | | Notice of Action." |
| 4. Exclusion of merchandise from entry or delivery | | | | As your custom broker expert the more information |
| under any provision of the Customs laws; | | | | you can obtain and understand what CBP is looking |
| 5. The liquidation or reliquidation of an entry, or any | | | | for, the better the chances to obtain a favorable |
| modification thereof; | | | | decision. |
| 6. The refusal to pay a claim for drawback; and The | | | | |