Form 19 Protest

Approved OMB No. 1651-0017
Exp. 03/31/2016

DEPARTMENT OF HOMELAND SECURITY

U.S. Customs and Border Protection
PROTEST

1. PROTEST NO. (Supplied by CBP)

Pursuant to Sections 514 & 514(a), Tariff Act of 1930 as amended, 19 CFR Part 174 et. seq.
NOTE: If your protest is denied, in whole or in part, and you wish to CONTEST the denial, you may do so by bringing a
civil action in the U.S. Court of International Trade within 180 days after the date of mailing of Notice of Denial. You
may obtain further information concerning the institution of an action by writing the Clerk of U.S. Court of International
Trade, One Federal Plaza, New York NY 10007 (212-264-2800).

2. DATE RECEIVED (CBP Use Only)

SECTION I - IMPORTER AND ENTRY IDENTIFICATION

3. PORT

4. IMPORTER NO.

5. ENTRY DETAILS

6. NAME AND ADDRESS OF IMPORTER OR OTHER PROTESTING PARTY

PORT
CODE

FILER
CODE

CHECK
DIGIT

ENTRY NO.

DATE OF ENTRY

DATE OF
LIQUIDATION

7. Is Accelerated Disposition being requested (19 CFR 174.22)?
Yes

No

SECTION II - DETAILED REASONS FOR PROTEST
8. With respect to each category of merchandise, set forth, separately, (1) each decision protested, (2) the claim of the protesting party, and (3) the factual material and legal
arguments which are believed to support the protest. All such material and arguments should be specific. General statements of conclusions are not sufficient.

(Attach Additional Sheets if necessary.)

SECTION III - REQUEST FOR DISPOSITION IN ACCORDANCE WITH ACTION ON PREVIOUSLY FILED PROTEST

Protesting party may request disposition in accordance with the action taken on a previously filed protest that
is the subject of a pending application for further review and is alleged to involve the same merchandise and
the same issues. (See 19 CFR 174.13(a)(7).) To request such disposition, enter in Blocks 8 and 9 the protest
number and date of receipt of such previously filed protest.

9. PROTEST NO. OF PREVIOUSLY
FILED PROTEST

10. DATE OF RECEIPT

SECTION IV - SIGNATURE AND MAILING INSTRUCTIONS
13. IF FILING AS ATTORNEY OR AGENT, TYPE OR PRINT
11. NAME AND ADDRESS OF PERSON TO WHOM ANY 12. NAME, ADDRESS, AND CBP IDENTIFICATION
YOUR NAME, ADDRESS AND IMPORTER NUMBER, IF ANY
NOTICE OF APPROVAL OR DENIAL SHOULD BE
NUMBER TO WHICH REFUND SHOULD BE SENT
SENT

14. SIGNATURE

DATE

x

(Optional) SECTION V - APPLICATION FOR FURTHER REVIEW (Fill in Item 1 above if this is a separate Application for Further Review.)
15. MARK BOX CORRESPONDING TO YOUR ANSWER TO EACH OF THE FOLLOWING QUESTIONS
YES NO
(A) Have you made prior request of a port director for a further review of the same claim with respect to the same substantially similar merchandise?
(B) Have you received a final adverse decision from the U.S. Court of International Trade on the same claim with respect to the same category of
merchandise or do you have action involving such a claim pending before the U.S. Court of International Trade?
(C) Have you previously received an adverse administrative decision from the Commissioner of CBP or his designee or have you presently
pending an application for an administrative decision on the same claim with respect to the same category of merchandise?
16. JUSTIFICATION FOR FURTHER REVIEW UNDER THE CRITERIA IN 19 CFR 174.24 AND 174.25 (Include Applicable Rulings)

(Attach Additional Sheets If Necessary.)

SECTION VI - DECISION (CBP USE ONLY)
17. APPLICATION FOR FURTHER REVIEW
EXPLANATION:

Approved*

Denied for the
reason checked:

Untimely filed

Does not meet
criteria

Other, namely

*When further review only is approved the decision on the protest is suspended, pending issuance of a protest review decision.
18. PROTEST
EXPLANATION:

Approved

19. TITLE OF CBP OFFICER

Previous Editions are Obsolete

Rejected as
non-protestable

Denied in full for the
reason checked:

Denied in part for
the reason
checked:

Untimely filed

See attached protest review decision

Other, namely

20. SIGNATURE AND DATE

CBP Form 19 (05/10)

Paperwork Reduction Act Statement: An agency may not conduct or sponsor an information collection and a person is not required to
respond to this information unless it displays a current valid OMB control number and an expiration date. The control number for this
collection is 1651-0017. The estimated average time to complete this application is 1 hour and 3 minutes. If you have any comments
regarding the burden estimate you can write to U.S. Customs and Border Protection, Office of Regulations and Rulings, 799 9th Street, NW.,
Washington DC 20229.

INSTRUCTIONS
PLEASE REFER TO: Part 174, Customs Regulations
Definitions*
"Liquidation" means the final computation or ascertainment of the duties or drawback accruing on an entry.
"Protest" means the seeking of review of a decision of an appropriate CBP officer. Such a review may be conducted by
CBP officers who participated directly in the underlying decision.
"Further Review" means a request for review of the protest to be performed by a CBP officer who did not participate
directly in the protested decision, or by the Commissioner, or his designee as provided in the CBP Regulations. This
request will only be acted upon in the event that the protest would have been denied at the initial level of review. If you
are filing for further review, you must answer each question in Item 15 on CBP Form 19 and provide justification for
further review in Item 16.
What matters may be protested?
1. The appraised value of merchandise;
2. The classification and rate and amount of duties chargeable;
3. All charges within the jurisdiction of the U.S. Department of Homeland Security;
4. Exclusion of merchandise from entry or delivery, or demand for redelivery;
5. The liquidation or reliquidation of an entry;
6. The refusal to pay a claim for drawback; and
Who may file a protest or application for further review?
1.
2.
3.
4.
5.

The importer or consignee shown on the entry papers, or their sureties;
Any person paying any charge or exaction;
Any person seeking entry or delivery, or upon whom a demand for redelivery has been made;
Any person filing a claim for drawback; or
Any authorized agent of any of the persons described above.

Where to file protest:
With the port director whose decision is protested (at the port where entry was made).
When to file a protest:
Within 180 days after either: 1) the date of notice of liquidation or reliquidation; or 2) the date of the decision, involving
neither a liquidation nor reliquidation, as to which the protest is made (e.g., the date of an exaction, the date of written
notice excluding merchandise from entry or delivery or demand for redelivery); or 3) a surety may file within 180 days
after the date of mailing of notice of demand for payment against its bond.
Contents of protest:
1.
2.
3.
4.
5.
6.

Name and address of the protestant;
The importer number of the protestant;
The number and date(s) of the entry(s);
The date of liquidation of the entry (or the date of a decision);
A specific description of the merchandise;
The nature of and justification for the objection set forth distinctly and specifically with respect to each category, claim,
decision, or refusal;
7. The date of receipt and protest number of any protest previously filed that is the subject of a pending application for
further review; and
8. If another party has not filed a timely protest, the surety's protest shall certify that the protest is not being filed
collusively to extend another authorized person's time to protest.
9. Whether accelerated disposition is being requested.
NOTE: Under Item 5, Entry Details, "Check Digit" information is optional; however, CBP would appreciate receiving the
information if you can provide it. All attachments to a protest (other than samples or similar exhibits) must be filed in
triplicate.
CBP Form 19 (05/10)

CONTINUATION SHEET
SECTION II - DETAILED REASONS FOR PROTEST (Continuation)
8. With respect to each category of merchandise, set forth, separately, (1) each decision protested, (2) the claim of the protesting party, and (3) the factual material and legal
arguments which are believed to support the protest. All such material and arguments should be specific. General statements of conclusions are not sufficient.

(Optional) SECTION V - APPLICATION FOR FURTHER REVIEW (Continuation)
16. JUSTIFICATION FOR FURTHER REVIEW UNDER THE CRITERIA IN 19 CFR 174.24 AND 174.25

CBP Form 19 (05/10)