PART 174—PROTESTS Authority: 19 U.S.C. 66, 1514, 1515, 1624. Section 174.21 also issued under 19 U.S.C. 1499. Source: T.D. 70-181, 35 FR 13429, Aug. 22, 1970, unless otherwise noted. Editorial Note: Nomenclature changes to part 174 appear by CBP Dec. No. 16-26, 81 FR 93025, Dec. 20, 2016. § 174.0 Scope. This part deals with the administrative review of decisions of the port director and Center director, including the requirements for the filing of protests against such decisions, amendment of protests, review and accelerated disposition, and provisions dealing with further administrative review. Provisions applicable to Canadian and Mexican exporters and producers regarding administrative review and appeal of adverse marking decisions under the North American Free Trade Agreement are contained in part 181 of this chapter. [T.D. 70-181, 35 FR 13429, Aug. 22, 1970, as amended by T.D. 94-1, 58 FR 69472, Dec. 30, 1993] Subpart A—General Provisions § 174.1 Definitions. When used in this part, the following term shall have the meaning indicated: Further review. [T.D. 70-181, 35 FR 13429, Aug. 22, 1970, as amended by T.D. 95-77, 60 FR 50020, Sept. 27, 1995] § 174.2 Applicability of provisions. (a) In general. (1) Articles excluded from entry or entered or withdrawn from warehouse for consumption on or after October 1, 1970; (2) Articles entered or withdrawn from warehouse for consumption prior to October 1, 1970, for which appraisement has not become final by October 1, 1970; (3) Articles entered or withdrawn from warehouse for consumption prior to October 1, 1970, for which the appraisement has become final but with respect to which the entry has not been liquidated prior to October 1, 1970; (4) Articles entered or withdrawn from warehouse for consumption with respect to which the entry has been liquidated prior to October 1, 1970, if (i) The time for filing a protest has not expired and a protest has not been filed prior to October 1, 1970; or (ii) A protest has been filed and has not been disallowed in whole or in part before October 1, 1970; or (5) Articles excluded from entry before October 1, 1970, with respect to which (i) The time for filing a protest has not expired and a protest has not been filed prior to October 1, 1970; or (ii) A protest has been filed and has not been disallowed in whole or in part before October 1, 1970. (b) Limitation Appraisement not final. (2) Appraisement final. (3) Protest not disallowed. [T.D. 70-181, 35 FR, 13429, Aug. 22, 1970, as amended by T.D. 71-60, 36 FR 3116, Feb. 18, 1971] § 174.3 Power of attorney to file protest. (a) When required. (1) Attorney at law. (2) Customhouse broker or his employee. (b) Execution of power of attorney Corporation. (2) Partnership. (c) Duration. (d) Revocation. (Secs. 514, 515, 46 Stat. 734, as amended; 19 U.S.C. 1514, 1515) [T.D. 70-181, 35 FR 13429, Aug. 22, 1970, as amended by T.D. 70-224, 35 FR 16243, Oct. 16, 1970; T.D. 73-175, 38 FR 17487, July 2, 1973; CBP Dec. No. 16-26, 81 FR 93025, Dec. 20, 2016] Subpart B—Protests § 174.11 Matters subject to protest. The following decisions of CBP, including the legality of all orders and findings entering into those decisions, may be protested under the provisions of section 514, Tariff Act of 1930, as amended (19 U.S.C. 1514): (a) Clerical errors, mistakes of fact, and other inadvertences. (b) Administrative decisions. (1) The appraised value of merchandise; (2) The classification and rate and amount of duties chargeable; (3) All charges or exactions of whatever character, including the accrual of interest, within the jurisdiction of the Secretary of Homeland Security or the Secretary of the Treasury; (4) The exclusion of merchandise from entry, delivery, or a demand for redelivery to CBP custody under any provision of the customs laws except a determination that may be appealed under 19 U.S.C. 1337; (5) The liquidation or reliquidation of an entry, or any modification of an entry; (6) The refusal to pay a claim for drawback; (7) The refusal to reliquidate an entry made before December 18, 2004, under section 520(c), Tariff Act of 1930, as amended (19 U.S.C. 1520(c)); or (8) The refusal to reliquidate an entry under section 520(d), Tariff Act of 1930, as amended (19 U.S.C. 1520(d)). [CBP Dec. 11-02, 76 FR 2577, Jan. 14, 2011] § 174.12 Filing of protests. (a) By whom filed. (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 § 181.11(a) of this chapter; (6) With respect to a determination of origin under part 182, subpart G, of this chapter, any exporter or producer of the merchandise subject to the determination of origin, if the exporter or producer completed and signed a certification of origin covering the merchandise as provided for in § 182.12 of this chapter; or (7) Any authorized agent of any of the persons described in paragraphs (a)(1) through (6) of this section, subject to the provisions of § 174.3. (b) Form and number of copies. (c) Identity of filer. (d) Place of filing. (e) Time of filing. (1) The date of notice of liquidation or reliquidation, or the date of liquidation or reliquidation, as determined under §§ 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 (for example: The date of an exaction; the date of written notice excluding merchandise from entry, delivery or demanding redelivery to CBP custody under any provision of the customs laws; the date of written notice of a denial of a claim filed under section 520(d), Tariff Act of 1930, as amended (19 U.S.C. 1520(d)), or; within 90 days of the date of denial of a petition filed pursuant to section 520(c)(1), Tariff Act of 1930, as amended (19 U.S.C. 1520(c)(1)), relating to an entry made before December 18, 2004); 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. (g) Return of fifth copy. [T.D. 70-181, 35 FR 13429, Aug. 22, 1970] Editorial Note: For Federal Register www.govinfo.gov. § 174.13 Contents of protest. (a) Contents, in general. (1) The name and address of the protestant, i.e. (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 if there is the ability for a party to make such entry the subject of drawback ( see (b) Multiple entries. (c) Optional designation for refunds. (Name and Address of Agent) may be appended to the protest. This designation supersedes any existing designation previously authorized on CBP 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. 99-64, 64 FR 43267, Aug. 10, 1999; CBP Dec. 24-18, 90 FR 6482, Jan. 17, 2025; CBP Dec. 25-18, 91 FR 36, Jan. 2, 2026] § 174.14 Amendment of protests. (a) Time for filing. (b) Form and number of copies of amendment. (c) Contents. (1) The name, address, and importer number of the protesting party, i.e. (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. (e) Place and date of filing. (f) Return of fifth copy. [T.D. 70-181, 35 FR 13429, Aug. 22, 1970, as amended by T.D. 94-55, 59 FR 34971, July 8, 1994; CBP Dec. 11-02, 76 FR 2578, Jan. 14, 2011; CBP Dec. No. 16-26, 81 FR 93025, Dec. 20, 2016] § 174.15 Consolidation of protests filed by different parties. (a) General. (b) NAFTA or USMCA transactions. (1) If consolidation under paragraph (a) of this section is pursuant to specific written requests for consolidation received from all interested parties who filed protests under this part, those interested parties shall be deemed to have waived their rights to confidentiality as regards business information within the meaning of § 181.121 of this chapter for NAFTA transactions or within the meaning of § 182.2 of this chapter for USMCA transactions. In such cases, a separate notice of the decision will be issued to each interested party under this part but without regard to whether the notice reflects confidential business information obtained from one but not all of those interested parties. (2) If consolidation under paragraph (a) of this section is done by the port director or Center director, before January 19, 2017, or the Center director on or after January 19, 2017, in the absence of specific written requests for consolidation from all interested parties who filed protests under this part, no waiver of confidentiality by those interested parties shall be deemed to have taken place. In such cases, a separate notice of the decision will be issued to each interested party and each such notice shall adhere to the principle of confidentiality set forth in § 181.121 of this chapter for NAFTA transactions or § 182.2 of this chapter for USMCA transactions. [T.D. 94-1, 58 FR 69472, Dec. 30, 1993, as amended by CBP Dec. No. 16-26, 81 FR 93025, Dec. 20, 2016; CBP Dec. 24-18, 90 FR 6482, Jan. 17, 2025] § 174.16 Limitation on protests after reliquidation. A protest shall not be filed against the reliquidation decision of the port director or Center director made before January 19, 2017, or the reliquidation decision of the Center director made on or after January 19, 2017, upon any question not involved in the reliquidation. [CBP Dec. No. 16-26, 81 FR 93025, Dec. 20, 2016] Subpart C—Review and Disposition of Protests § 174.21 Time for review of protests. (a) In general. (b) Protests relating to exclusion of merchandise. [T.D. 74-37, 39 FR 2470, Jan. 22, 1974, as amended by T.D. 99-65, 64 FR 43612, Aug. 11, 1999] § 174.22 Accelerated disposition of protest. (a) Request for accelerated disposition. (b) Contents of request. (1) The name, address, and importer number of the protestant, i.e. (2) The date of filing and number of the protest for which accelerated disposition is requested. (c) Review following request. (d) Failure to allow or deny protest within 30-day period. (e) Multiple protests. [T.D. 70-181, 35 FR 13429, Aug. 22, 1970, as amended by CBP Dec. 11-02, 76 FR 2578, Jan. 14, 2011; CBP Dec. 24-18, 90 FR 6483, Jan. 17, 2025] § 174.23 Further review of protests. A protesting party may seek further review of a protest in lieu of review by the Center director by filing, on the form prescribed in § 174.25, an application for such review within the time allowed and in the manner prescribed by § 174.12 for the filing of a protest. The filing of an application for further review shall not preclude a preliminary examination by the Center director for the purpose of determining whether the protest may be allowed in full. If such preliminary examination indicates that the protest would be denied in whole or in part by the Center director in the absence of an application for further review; however, he shall forward the protest and application for consideration in accordance with § 174.26. [CBP Dec. No. 16-26, 81 FR 93025, Dec. 20, 2016] § 174.24 Criteria for further review. Further review of a protest which would otherwise be denied by the Center director shall be accorded a party filing an application for further review which meets the requirements of § 174.25 when the decision against which the protest was filed: (a) Is alleged to be inconsistent with a ruling of the Commissioner of CBP or his designee, or with a decision made by CBP with respect to the same or substantially similar merchandise; (b) Is alleged to involve questions of law or fact which have not been ruled upon by the Commissioner of CBP or his designee or by the Customs courts; (c) Involves matters previously ruled upon by the Commissioner of CBP or his designee or by the Customs courts but facts are alleged or legal arguments presented which were not considered at the time of the original ruling; or (d) Is alleged to involve questions which the Headquarters Office, U.S. Customs and Border Protection, refused to consider in the form of a request for internal advice pursuant to § 177.11(b)(5) of this chapter. [T.D. 70-181, 35 FR 13429, Aug. 22, 1970, as amended by T.D. 71-133, 36 FR 8732, May 12, 1971; T.D. 75-186, 40 FR 31928, July 30, 1975] § 174.25 Application for further review. (a) Form and number of copies. (b) Contents. (1) Information identifying the protest to which it applies and the protesting party and his importer number; (2) Allegations that the protesting party: (i) Has not previously received an adverse administrative decision from the Commissioner of Customs or his designee nor has presently pending an application for an administrative decision on the same claim with respect to the same category of merchandise; and (ii) Has not received a final adverse decision from the Customs courts on the same claim with respect to the same category of merchandise and does not have an action involving such a claim pending before the Customs courts. (3) A statement of any facts or additional legal arguments, not part of the record, upon which the protesting party relies, including the criterion set forth in § 174.24 which justifies further review. A showing of facts that support the allegation of a criterion set forth in § 174.24(c) will constitute a ground for the granting of further review in circumstances where the applicant's inability to affirmatively make the allegations described in paragraph (b)(2) of this section would otherwise result in its denial. [T.D. 70-81, 35 FR 13429, Aug. 22, 1970, as amended by T.D. 78-99, 43 FR 13062, Mar. 29, 1978] § 174.26 Review of protest after application for further review. (a) Protest allowed. (b) Other protests. (1) A protest shall be reviewed by the Commissioner of Customs or his designee under Customs Delegation Order No. 1 (Revision 1), T.D. 69-126 (34 FR 8208), as amended from time to time, if the protest and application for review raise an issue involving either: (i) Lack of uniformity of treatment; (ii) The existence of an established and uniform practice; (iii) The interpretation of a court decision or ruling of the Commissioner of Customs or his designee; or (iv) Questions which have not been the subject of a Headquarters, U.S. Customs Service ruling or court decision. (2) All other protests shall be reviewed by a designee of the Center director who did not participate directly in the decision which is the subject of the protest. § 174.27 Disposition after further review. Upon completion of further review, the protest and appropriate documents forwarded for review shall be returned to the Center director together with directions for the disposition of the protest. § 174.28 Consideration of additional arguments. In determining whether to allow or deny a protest filed within the time allowed, a reviewing officer may consider alternative claims and additional grounds or arguments submitted in writing by the protesting party with respect to any decision which is the subject of a valid protest at any time prior to disposition of the protest. In any case in which alternative claims or additional grounds or arguments are submitted orally, they shall be considered in the allowance or denial of the protest only if submitted in writing in conjunction with, or no later than 60 days after, such oral submission. (R.S. 251, as amended, secs. 514, 624, 46 Stat. 734, as amended, 759; 19 U.S.C. 66, 1514, 1624) [T.D. 71-15, 36 FR 778, Jan. 16, 1971] § 174.29 Allowance or denial of protests. The Center director shall allow or deny in whole or in part 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 the protest is allowed in whole or in part the Center director shall remit or refund any duties, charge, or exaction found to have been collected in excess, or pay any drawback found due. If a protest of an exporter or producer under § 174.12(a)(5) or (a)(6) of this part is allowed in whole or in part, any monies found to have been collected in excess shall be refunded to the party who paid the monies even if such party did not file an appropriate and timely protest under this part. If the protest is denied in whole or in part the Center director shall give notice of the denial in the form and manner prescribed in § 174.30. [T.D. 70-181, 35 FR 13429, Aug. 22, 1970, as amended by T.D. 94-1, 58 FR 69472, Dec. 30, 1993; CBP Dec. 24-18, 90 FR 6483, Jan. 17, 2025] § 174.30 Notice of denial of protest. (a) Issuance of notice. (b) Substitution of persons designated to receive notice. (c) Notification of payment of increased duties. [T.D. 70-181, 35 FR 13429, Aug. 22, 1970, as amended by T.D. 80-271, 45 FR 75642, Nov. 17, 1980; CBP Dec. No. 16-26, 81 FR 93025, Dec. 20, 2016] § 174.31 Judicial review of denial of protest. Any person whose protest has been denied, in whole or in part, may contest the denial by filing a civil action in the United States Court of International Trade in accordance with 28 U.S.C. 2632 within 180 days after— (a) The date of mailing of notice of denial, in whole or in part, of a protest, (b) The date a protest, for which accelerated disposition was requested, is deemed to have been denied in accordance with § 174.22(d), or (c) The date that a protest is deemed denied in accordance with § 174.21(b), or § 151.16(g) of this chapter. [T.D. 78-17, 43 FR 1938, Jan. 13, 1978, as amended by T.D. 85-90, 50 FR 21430, May 24, 1985; T.D. 99-65, 64 FR 43612, Aug. 11, 1999] § 174.32 Publication. Within 90 calendar days after issuing a protest review decision, CBP will publish the decision in the Customs Bulletin or otherwise make it available for public inspection. Disclosure is governed by 6 CFR part 5 and 19 CFR part 103. [CBP Dec. 11-02, 76 FR 2578, Jan. 14, 2011]