[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR174.12]

[Page 322-323]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 174--PROTESTS--Table of Contents
 
                           Subpart B--Protests
 
Sec. 174.12  Filing of protests.

    (a) By whom filed. Protests may be filed by:
    (1) The importer or consignee shown on the entry papers, or their 
sureties;
    (2) Any person paying or receiving a refund of any charge or 
exaction;
    (3) Any person seeking entry or delivery;
    (4) Any person filing a claim for drawback;
    (5) With respect to a determination of origin under subpart G of 
part 181 of this chapter, any exporter or producer of the merchandise 
subject to that determination, if the exporter or producer completed and 
signed a Certificate of Origin covering the merchandise as provided for 
in Sec. 181.11(a) of this chapter; or
    (6) Any authorized agent of any of the persons described in 
paragraphs (a) (1) through (5) of this section, subject to the 
provisions of Sec. 174.3.
    (b) Form and number of copies. Protests against decisions of a port 
director shall be filed in quadruplicate on Customs Form 19 or a form of 
the same size clearly labeled ``Protest'' and setting forth the same 
content in its entirety, in the same order, addressed to the port 
director. All schedules or other attachments to a protest (other than 
samples or similar exhibits) shall also be filed in quadruplicate.
    (c) Identity of filer. The identity of the person filing the protest 
or his agent, or attorney shall be noted on the protest. This may be 
accomplished through a signature which is handwritten in ink, stamped, 
typed, facsimile, telefax, or by electronic certification in ACS. If the 
person filing the protest is not the importer of record or consignee, 
the filer shall include his address and importer number, if any.
    (d) Place of filing. Protests shall be filed with the port director 
whose decision is protested.
    (e) Time of filing. Protests shall be filed, in accordance with 
section 514, Tariff Act of 1930, as amended (19 U.S.C. 1514), within 90 
days after either:
    (1) The date of notice of liquidation or reliquidation in accordance 
with Secs. 159.9 or 159.10 of this chapter;
    (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 under any provision of the Customs laws, the date of a refusal 
to reliquidate under section 520(c)(1) of the Tariff Act of 1930, as 
amended, or the date of written notice of a denial of a claim filed 
under section 520(d) of the Tariff Act of 1930, as amended); or
    (3) The date of mailing of notice of demand for payment against a 
bond in the case of a surety which has an unsatisfied legal claim under 
a bond written by the surety.
    (f) Date of filing. The date on which a protest is received by the 
Customs officer with whom it is required to be filed shall be deemed the 
date on which it is filed.
    (g) Return of fifth copy. If a fifth copy of the protest is 
presented for the purpose of having recorded thereon the date of its 
receipt and the protest number assigned thereto, such information shall 
be recorded thereon and the fifth

[[Page 323]]

copy shall be returned to the person filing the protest.

[T.D. 70-181, 35 FR 13429, Aug. 22, 1970, as amended by T.D. 71-15, 36 
FR 778, Jan. 16, 1971; 36 FR 1058, Jan. 22, 1971; T.D. 73-175, 38 FR 
17488, July 2, 1973; T.D. 80-271, 45 FR 75642, Nov. 17, 1980; T.D. 94-1, 
58 FR 69472, Dec. 30, 1993; T.D. 94-55, 59 FR 34971, July 8, 1994; T.D. 
95-68, 60 FR 46363, Sept. 6, 1995; T.D. 99-75, 64 FR 56441, Oct. 20, 
1999]