[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR174.13]



[Page 323-324]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

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 Sec. Sec.  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



[[Page 324]]



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]