[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: 19CFR174.13]

[Page 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. 174.13  Contents of protest.

    (a) Contents, in general. A protest shall contain the following 
information:
    (1) The name and address of the protestant, i.e., the importer of 
record or consignee, and the name and address of his agent or attorney 
if signed by one of these;
    (2) The importer number of the protestant. If the protestant is 
represented by an agent having power of attorney, the importer number of 
the agent shall also be shown;
    (3) The number and date of the entry;
    (4) The date of liquidation of the entry, or the date of a decision 
not involving a liquidation or reliquidation;
    (5) A specific description of the merchandise affected by the 
decision as to which protest is made;
    (6) The nature of, and justification for the objection set forth 
distinctly and specifically with respect to each category, payment, 
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 
pursuant to subpart C of this part and that is alleged to involve the 
same merchandise and the same issues, if the protesting party requests 
disposition in accordance with the action taken on such previously filed 
protest;
    (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; and
    (9) A declaration, to the best of the protestant's knowledge, as to 
whether the entry is the subject of drawback, or whether the entry has 
been referenced on a certificate of delivery or certificate of 
manufacture and delivery so as to enable a party to make such entry the 
subject of drawback (see Secs. 181.50(b) and 191.81(b) of this chapter).
    (b) Multiple entries. A single protest may be filed with respect to 
more than one entry at any port if all such entries involve the same 
protesting party, and if the same category of merchandise and a decision 
or decisions common to all entries are the subject of the protest. In 
such circumstances, the entry numbers, dates of entry, and dates of 
liquidation of all such entries should be set forth as an attachment to 
the protest.
    (c) Optional designation for refunds. If desired by the importer/
consignee the statement ``any refunds with respect to the entry under 
protest shall be mailed to the importer/consignee in care of ----------
--------------''

                                             (Name and Address of Agent)


may be appended to the protest. This designation supersedes any existing 
designation previously authorized on Customs Form 4811.

[T.D. 70-181, 35 FR 13429, Aug. 22, 1970, as amended by T.D. 80-271, 45 
FR 75642, Nov. 17, 1980; T.D. 98-16, 63 FR 11005, Mar. 5, 1998; T.D. 99-
99-64, 64 FR 43267, Aug. 10, 1999]