CBP Protest 180 Days After Liquidation: What the Rule Actually Says
cbp protest 180 days after liquidation
Search intent: Importer needs to verify deadline math and filing window after liquidation.
CBP states that, after liquidation, protest is the relief path and entries made on or after Dec 18, 2004 generally use a 180-day filing window under 19 U.S.C. 1514 / 19 CFR 174.12.
What to verify before filing decisions
- CBP says once liquidation has occurred, protest is the option for relief.
- 19 CFR 174.12(e) lays out timing and event triggers for protest filing.
- Official notice and liquidation date control the deadline calculation.
Primary sources
Accuracy note: this page is a practical summary of cited public sources and is not legal advice. Entry-level facts, applicable statutes/regulations, and current CBP guidance control outcomes.
Related guides
How to File CBP Form 19 Protest (and What CBP Accepts)ACE Protest Module Filing Guide for Importers and BrokersPost Summary Correction Time Limit Before Liquidation (PSC Window)How to Check Liquidation Date in CBP Official NoticeExtension and Suspension Notice Rules Under 19 CFR 159.12Drawback 5-Year Filing Window Under 19 U.S.C. 1313
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