[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: 19CFR174.14]



[Page 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.  174.14  Amendment of protests.



    (a) Time for filing. A protest may be amended at any time prior to 

the expiration of the 90-day period within which such protest may be 

filed determined in accordance with Sec.  174.12(e). The amendment may 

assert additional claims pertaining to the administrative decision which 

is the subject of the protest, or may challenge an additional 

administrative decision relating to the same category of merchandise 

which is the subject of the protest. For the presentation of additional 

grounds or arguments in support of a valid protest after the 90-day 

period has expired see Sec.  174.28.

    (b) Form and number of copies of amendment. An amendment to a 

protest shall be filed in quadruplicate on Customs Form 19 or on a form 

of the same size, clearly labeled ``Amendment to Protest'' at the top of 

the form. Schedules or other attachments (other than samples or similar 

exhibits) shall also be filed in quadruplicate.

    (c) Contents. An amendment to a protest shall contain the following 

information:

    (1) The name, address, and importer number of the protesting party, 

i.e., the importer of record or consignee, and the name and address of 

his agent or attorney if filed by one of these;

    (2) The number and date of filing of the original protest;

    (3) A specific description of the merchandise affected by the 

decision as to which the amendment to the protest is filed;

    (4) The nature of and justification for the objection raised by the 

amendment set forth distinctly and specifically with respect to each 

category, payment, claim, decision, or refusal; and

    (5) The date of receipt and protest number of any protest previously 

filed that is the subject of a pending application for further review 

and that is alleged to involve the same merchandise and the same issues 

involved in the amendment.

    (d) Identification of filer. An amendment to a protest may be filed 

only by the person who originally filed such protest or his agent or 

attorney subject to the provisions of Sec.  174.3. The identity of the 

filer shall be noted on the amendment to a protest. Any acceptable 

method used to identify the filer described in Sec.  174.12(c) as being 

acceptable on a protest will be acceptable on an amendment to a protest.

    (e) Place and date of filing. An amendment to a protest shall be 

filed with the port director with whom the protest was filed. The 

amendment shall be deemed filed on the date it is received by the 

Customs officer with whom it is required to be filed.

    (f) Return of fifth copy. If a fifth copy of the amendment is 

presented for the purpose of having recorded thereon the date of its 

receipt, such information shall be recorded thereon and the fifth copy 

shall be returned to the person filing the amendment.



[T.D. 70-181, 35 FR 13429, Aug. 22, 1970, as amended by T.D. 94-55, 59 

FR 34971, July 8, 1994]