CBP Form 19 – Protest
Jurisdiction: Country: USA | Province or State: Federal
What is a CBP Form 19 – Protest?
CBP Form 19, also known as a Protest, is a formal process used to contest decisions made by U.S. Customs and Border Protection (CBP). This form is crucial for individuals and businesses that disagree with CBP’s decisions regarding imported goods. It acts as a formal request to reconsider decisions related to the classification, valuation, or duty assessments of imported merchandise.
Who Typically Uses This Form?
Common users of CBP Form 19 include importers, customs brokers, and trade compliance professionals. These individuals or entities often have the knowledge and need to engage with CBP decisions actively. However, any party that feels aggrieved by a CBP decision can use this form to initiate a protest.
Why Would You Need This Form?
You would need CBP Form 19 if you believe there has been an error in the assessment of duties, classification of goods, or any other decision by CBP that affects your import activities. This form provides a mechanism to challenge such determinations and seek adjustments or refunds if applicable.
Typical Usage Scenarios
Imagine you are an importer who receives a shipment of goods. Upon review, you find that the duty charged is higher than expected due to the classification assigned to your goods by CBP. You believe this classification is incorrect, as it does not match the specifications or use of your products. Alternatively, you might be a customs broker working on behalf of a client who faces similar issues. In both cases, filing a CBP Form 19 allows you to formally dispute the CBP’s decision and potentially rectify the situation. This form is also used to address issues such as incorrect duty rates, discrepancies in value assessments, or adverse rulings on protests already filed.
When Would You Use a CBP Form 19 – Protest?
You would use CBP Form 19 in several situations where there is a disagreement with CBP’s actions or decisions. For example, if you are a business owner importing electronics and the CBP has classified them under a category with higher duties than what you expected, you can file a protest. Similarly, if you are a customs broker and notice that your client has been overcharged due to an incorrect valuation of goods, you can use this form to initiate a challenge.
Typical users include importers who routinely deal with large volumes of merchandise and require precise duty calculations to maintain profitability. Retailers importing seasonal goods may also encounter classification issues that necessitate the use of CBP Form 19. Additionally, manufacturers importing raw materials that have been misclassified affecting their cost structure might find it essential to file a protest.
Using this form is particularly relevant when you have substantial evidence or documentation to support your claim that the CBP decision was incorrect. This could involve providing detailed product specifications, expert opinions, or other documentation that substantiates your position.
Legal Characteristics of the CBP Form 19 – Protest
CBP Form 19 is legally binding because it is a formal administrative appeal against a decision made by a federal agency. When you file this form, you are initiating a legal process that requires CBP to review its decision. The enforceability of this form lies in its recognition as a legitimate means of contesting CBP determinations under U.S. law.
For the protest to be legally binding, it must be filed within a specific timeframe, typically within 180 days of the decision being contested. This time limit ensures that the protest is timely and relevant to the decision in question. The form must be filled out accurately, providing all necessary details and supporting documentation to substantiate the claim.
General legal considerations include understanding that filing a protest does not automatically suspend the payment of duties. You may still be required to pay the assessed duties while the protest is under review. However, if the protest is successful, adjustments or refunds may be granted. It is also important to comply with all procedural rules when filing the form to avoid dismissal or delays in the review process.
How to Fill Out a CBP Form 19 – Protest
Filling out a CBP Form 19 requires attention to detail and accuracy to ensure your protest is considered valid. Here’s a step-by-step guide to help you complete the form effectively:
Identify the Parties Involved:
Begin by clearly identifying yourself or your business as the protesting party. Include your full name, address, and contact information. If you are filing on behalf of a business, ensure you provide the business name and relevant identification numbers such as an Importer Number.
Specify the Decision Being Contested:
Clearly indicate the specific decision you are contesting. This could be related to the classification, valuation, or duty assessment of your imported goods. Reference the specific entry number or other identifying information related to the decision.
Provide a Detailed Explanation:
Include a concise yet comprehensive explanation of why you believe the CBP decision is incorrect. This section should be fact-based and supported by evidence, such as product specifications, invoices, or expert analyses, that demonstrate the error.
Include Relevant Documentation:
Attach all supporting documents that substantiate your claim. This may include copies of invoices, product descriptions, prior CBP rulings, or any other documentation that supports your position.
Signature and Certification:
Ensure that the form is signed by an authorized individual. This could be you, if acting on your own behalf, or an authorized representative if you are filing for a business. By signing, you certify that the information provided is true and accurate to the best of your knowledge.
Submission:
After completing the form, submit it to the appropriate CBP office. Be mindful of the submission deadlines to ensure your protest is considered. Keep copies of the form and all attachments for your records.
By following these steps, you can effectively complete CBP Form 19, increasing the likelihood of a favorable review. Ensure all information is accurate and supported by evidence, as this is crucial to the success of your protest.
Legal Terms You Might Encounter
When dealing with CBP Form 19 – Protest, you may come across several legal terms that can seem daunting at first. Understanding these terms will make the process smoother. Let’s break them down:
Protest: A formal declaration or objection lodged by an importer or other interested party regarding a decision made by Customs and Border Protection (CBP). When you fill out Form 19, you are officially protesting a CBP decision, such as a tariff classification or valuation.
Entry: This term refers to the documentation required by CBP to release imported goods into the United States. When you protest, you are often questioning the entry details, such as the duty rate applied.
Tariff Classification: This involves the categorization of goods under the Harmonized Tariff Schedule. Incorrect classification can lead to the wrong duties being charged, which is often a subject of protest on Form 19.
Valuation: The process of determining the customs value of imported goods. Discrepancies in valuation can affect duty charges and are a common reason for filing a protest.
Liquidation: The final computation and assessment of duties on imported goods by CBP. If you believe an error was made in liquidation, you may file a protest using Form 19.
Duty Drawback: A refund of duties paid on imported goods that are later exported or destroyed. Sometimes, a protest is filed if a drawback is denied or miscalculated.
Admissibility: This determines if goods are allowed entry into the U.S. A protest may be necessary if your goods are deemed inadmissible due to a CBP decision.
CBP Ruling: A decision made by CBP regarding issues like classification or eligibility for a special trade program. If you disagree with a ruling, a protest via Form 19 can be lodged.
HTSUS (Harmonized Tariff Schedule of the United States): A comprehensive list of tariffs on every category of goods that can be imported. Misinterpretation of HTSUS codes can lead to protests.
Importer of Record: The person or entity responsible for ensuring imported goods comply with all laws. As the importer of record, you may need to file a protest if you encounter discrepancies in import documentation.
FAQs
Do you need to attach any supporting documents to CBP Form 19?
Yes, you should attach any relevant documents that support your protest. This could include invoices, original entry forms, or correspondence with CBP.
How long do you have to file a protest after a CBP decision?
Typically, you have 180 days from the date of the CBP decision to file your protest. Mark this timeline carefully to ensure your protest is considered.
Can you amend a protest after it’s been filed?
Yes, amendments can be made to a protest if necessary. However, these amendments must be submitted before the protest has been decided by CBP.
Is there a fee for filing CBP Form 19?
No, there is no fee for filing a CBP Form 19 with CBP. It’s a free process to ensure your concerns are addressed.
What happens if your protest is denied?
If your protest is denied, you have the option to take the matter to the Court of International Trade for further review.
Can someone else file a protest on your behalf?
Yes, a licensed customs broker or attorney can file a protest on your behalf. Ensure they are fully informed of all details pertinent to your case.
Is it possible to protest a denied protest?
Once a protest is denied, you cannot file another protest on the same issue. Your recourse would be to appeal to the Court of International Trade.
Checklist: Before, During, and After
Before Signing:
- Gather all necessary documents, such as original entry summaries, invoices, proof of payment, and correspondence with CBP.
- Verify the accuracy of all information related to the entry, including classification, valuation, and duties assessed.
- Review the reason for the CBP decision you are protesting to ensure you have a valid claim.
During Signing:
- Check that all sections of the form are completed accurately, especially the protest details and contact information.
- Confirm that any supporting documents are attached and referenced correctly in the form.
- Ensure that the signature section is filled out by an authorized individual.
After Signing:
- Submit the form and all attachments to the appropriate CBP office, either electronically or via mail.
- Notify any involved parties, such as brokers or legal representatives, that the protest has been filed.
- Store copies of the form and all related documents safely for future reference and potential follow-up.
Common Mistakes to Avoid
1. Missing the Filing Deadline:
Don’t forget—you have 180 days to file your protest. Missing this deadline means forfeiting your right to challenge the CBP decision.
2. Incomplete Documentation:
Ensure all necessary documents are attached. Missing paperwork can lead to delays or denial of your protest. Double-check for accuracy and completeness before submission.
3. Incorrect Information:
Providing incorrect details on the form or accompanying documents can invalidate your protest. Carefully verify all information, such as entry numbers and classification codes.
4. Not Citing Specific Reasons:
Vague protests are often dismissed. Clearly state the specific reasons for your protest, referencing exact decisions or calculations you dispute.
What to Do After Filling Out the Form
After completing CBP Form 19, your next step is to file it with the appropriate CBP port of entry or electronically via the Automated Commercial Environment (ACE). Ensure you receive confirmation that your protest has been received. Keep track of any communication from CBP regarding your protest, as they may request additional information or clarification.
If you need to make amendments, do so promptly before a decision is made. Once CBP makes a decision on your protest, they will notify you. If your protest is successful, CBP will take the necessary actions to adjust duties or take other corrective actions. If denied, consider consulting with a customs attorney to explore further options, such as appealing to the Court of International Trade.
