[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: 19CFR174.21]



[Page 325]

 

                        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 C_Review and Disposition of Protests

 

Sec.  174.21  Time for review of protests.





    (a) In general. Except as provided in paragraph (b) of this section, 

the port director shall review and act on a protest filed in accordance 

with section 514, Tariff Act of 1930, as amended (19 U.S.C. 1514), 

within 2 years from the date the protest was filed. If several timely 

filed protests are treated as part of a single protest pursuant to Sec.  

174.15, the 2-year period shall be deemed to run from the date the last 

such protest was filed in accordance with section 514, Tariff Act of 

1930, as amended (19 U.S.C. 1514).

    (b) Protests relating to exclusion of merchandise. If the protest 

relates to an administrative action involving exclusion of merchandise 

from entry or delivery under any provision of the Customs laws, the port 

director shall review and act on a protest filed in accordance with 

section 514(a)(4), Tariff Act of 1930, as amended (19 U.S.C. 

1514(a)(4)), within 30 days from the date the protest was filed. Any 

protest filed pursuant to this paragraph shall clearly so state on its 

face. Any protest filed pursuant to this paragraph which is not allowed 

or denied in whole or in part before the 30th day after the day on which 

the protest was filed shall be treated as having been denied on such 

30th day for purposes of 28 U.S.C. 1581.



[T.D. 74-37, 39 FR 2470, Jan. 22, 1974, as amended by T.D. 99-65, 64 FR 

43612, Aug. 11, 1999]