US Laws, Codes, Statutes & Cases

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[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
  January 24, 2002 and December 19, 2002]
[CITE: 19USC1514]

 
                        TITLE 19--CUSTOMS DUTIES
 
                      CHAPTER 4--TARIFF ACT OF 1930
 
                 SUBTITLE III--ADMINISTRATIVE PROVISIONS
 
       Part III--Ascertainment, Collection, and Recovery of Duties
 
Sec. 1514. Protest against decisions of Customs Service


(a) Finality of decisions; return of papers

    Except as provided in subsection (b) of this section, section 1501 
of this title (relating to voluntary reliquidations), section 1516 of 
this title (relating to petitions by domestic interested parties), and 
section 1520 of this title (relating to refunds and errors), decisions 
of the Customs Service, including the legality of all orders and 
findings entering into the same, as to--
        (1) the appraised value of merchandise;
        (2) the classification and rate and amount of duties chargeable;
        (3) all charges or exactions of whatever character within the 
    jurisdiction of the Secretary of the Treasury;
        (4) the exclusion of merchandise from entry or delivery or a 
    demand for redelivery to customs custody under any provision of the 
    customs laws, except a determination appealable under section 1337 
    of this title;
        (5) the liquidation or reliquidation of an entry, or 
    reconciliation as to the issues contained therein, or any 
    modification thereof;
        (6) the refusal to pay a claim for drawback; or
        (7) the refusal to reliquidate an entry under subsection (c) or 
    (d) of section 1520 of this title;

shall be final and conclusive upon all persons (including the United 
States and any officer thereof) unless a protest is filed in accordance 
with this section, or unless a civil action contesting the denial of a 
protest, in whole or in part, is commenced in the United States Court of 
International Trade in accordance with chapter 169 of title 28 within 
the time prescribed by section 2636 of that title. When a judgment or 
order of the United States Court of International Trade has become 
final, the papers transmitted shall be returned, together with a copy of 
the judgment or order to the Customs Service, which shall take action 
accordingly.

(b) Finality of determinations

    With respect to determinations made under section 1303 \1\ of this 
title or subtitle IV of this chapter which are reviewable under section 
1516a of this title, determinations of the Customs Service are final and 
conclusive upon all persons (including the United States and any officer 
thereof) unless a civil action contesting a determination listed in 
section 1516a of this title is commenced in the United States Court of 
International Trade, or review by a binational panel of a determination 
to which section 1516a(g)(2) of this title applies is commenced pursuant 
to section 1516a(g) of this title and article 1904 of the North American 
Free Trade Agreement or the United States-Canada Free-Trade Agreement.
---------------------------------------------------------------------------
    \1\ See References in Text note below.
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(c) Form, number, and amendment of protest; filing of protest

    (1) A protest of a decision made under subsection (a) of this 
section shall be filed in writing, or transmitted electronically 
pursuant to an electronic data interchange system, in accordance with 
regulations prescribed by the Secretary. A protest must set forth 
distinctly and specifically--
        (A) each decision described in subsection (a) of this section as 
    to which protest is made;
        (B) each category of merchandise affected by each decision set 
    forth under paragraph (1);
        (C) the nature of each objection and the reasons therefor; and
        (D) any other matter required by the Secretary by regulation.

Only one protest may be filed for each entry of merchandise, except that 
where the entry covers merchandise of different categories, a separate 
protest may be filed for each category. In addition, separate protests 
filed by different authorized persons with respect to any one category 
of merchandise, or with respect to a determination of origin under 
section 3332 of this title, that is the subject of a protest are deemed 
to be part of a single protest. A protest may be amended, under 
regulations prescribed by the Secretary, to set forth objections as to a 
decision or decisions described in subsection (a) of this section which 
were not the subject of the original protest, in the form and manner 
prescribed for a protest, any time prior to the expiration of the time 
in which such protest could have been filed under this section. New 
grounds in support of objections raised by a valid protest or amendment 
thereto may be presented for consideration in connection with the review 
of such protest pursuant to section 1515 of this title at any time prior 
to the disposition of the protest in accordance with that section.
    (2) Except as provided in sections 1485(d) and 1557(b) of this 
title, protests may be filed with respect to merchandise which is the 
subject of a decision specified in subsection (a) of this section by--
        (A) the importers or consignees shown on the entry papers, or 
    their sureties;
        (B) any person paying any charge or exaction;
        (C) any person seeking entry or delivery;
        (D) any person filing a claim for drawback;
        (E) with respect to a determination of origin under section 3332 
    of this title, any exporter or producer of the merchandise subject 
    to that determination, if the exporter or producer completed and 
    signed a NAFTA Certificate of Origin covering the merchandise; or
        (F) any authorized agent of any of the persons described in 
    clauses (A) through (E).

    (3) A protest of a decision, order, or finding described in 
subsection (a) of this section shall be filed with the Customs Service 
within ninety days after but not before--
        (A) notice of liquidation or reliquidation, or
        (B) in circumstances where subparagraph (A) is inapplicable, the 
    date of the decision as to which protest is made.

A protest by a surety which has an unsatisfied legal claim under its 
bond may be filed within 90 days from the date of mailing of notice of 
demand for payment against its bond. If another party has not filed a 
timely protest, the surety's protest shall certify that it is not being 
filed collusively to extend another authorized person's time to protest 
as specified in this subsection.

(d) Limitation on protest of reliquidation

    The reliquidation of an entry shall not open such entry so that a 
protest may be filed against the decision of the Customs Service upon 
any question not involved in such reliquidation.

(e) Advance notice of certain determinations

    Except as provided in subsection (f) of this section, an exporter or 
producer referred to in subsection (c)(2)(E) of this section shall be 
provided notice in advance of an adverse determination of origin under 
section 3332 of this title. The Secretary may, by regulations, prescribe 
the time period in which such advance notice shall be issued and 
authorize the Customs Service to provide in the notice the entry number 
and any other entry information considered necessary to allow the 
exporter or producer to exercise the rights provided by this section.

(f) Denial of preferential treatment

    If the Customs Service finds indications of a pattern of conduct by 
an exporter or producer of false or unsupported representations that 
goods qualify under the rules of origin set out in section 3332 of this 
title--
        (1) the Customs Service, in accordance with regulations issued 
    by the Secretary, may deny preferential tariff treatment to entries 
    of identical goods exported or produced by that person; and
        (2) the advance notice requirement in subsection (e) of this 
    section shall not apply to that person;

until the person establishes to the satisfaction of the Customs Service 
that its representations are in conformity with section 3332 of this 
title.

(June 17, 1930, ch. 497, title IV, Sec. 514, 46 Stat. 734; Pub. L. 91-
271, title II, Sec. 207, June 2, 1970, 84 Stat. 284; Pub. L. 96-39, 
title X, Sec. 1001(b)(3), July 26, 1979, 93 Stat. 305; Pub. L. 96-417, 
title VI, Secs. 601(5), 605, Oct. 10, 1980, 94 Stat. 1744; Pub. L. 98-
573, title VI, Sec. 612(b)(1), Oct. 30, 1984, 98 Stat. 3034; Pub. L. 99-
514, title XVIII, Sec. 1888(4), Oct. 22, 1986, 100 Stat. 2924; Pub. L. 
100-449, title IV, Sec. 403(b), Sept. 28, 1988, 102 Stat. 1884; Pub. L. 
103-182, title II, Sec. 208, title IV, Sec. 412(a), title VI, Sec. 645, 
Dec. 8, 1993, 107 Stat. 2097, 2146, 2206; Pub. L. 104-295, 
Sec. 21(e)(7), Oct. 11, 1996, 110 Stat. 3531; Pub. L. 106-36, title II, 
Sec. 2408(b), June 25, 1999, 113 Stat. 171.)

                       References in Text

    The customs laws, referred to in subsec. (a)(4), are classified 
generally to this title.
    Section 1303 of this title, referred to in subsec. (b), is defined 
in section 1677(26) of this title to mean section 1330 as in effect on 
the day before Jan. 1, 1995.

                          Codification

    Section was formerly classified to former section 579 of this title 
subsequent to its classification to section 784 of title 28 prior to the 
general revision and enactment of Title 28, Judiciary and Judicial 
Procedure, by act June 25, 1948, ch. 464, Sec. 1, 62 Stat. 869.


                            Prior Provisions

    Provisions similar to those in this section were contained in act 
Sept. 21, 1922, ch. 356, title IV, Sec. 514, 42 Stat. 969. That section 
was superseded by section 514 of act June 17, 1930, comprising this 
section, and repealed by section 651(a)(1) of the 1930 act.
    Provisions that the decision of the collector as to duties, 
including dutiable costs and charges, and as to all fees and exactions, 
should be final and conclusive unless a protest was filed within 30 days 
after ascertainment and liquidation of duties, or within 15 days after 
payment of fees, charges and exactions, with further provisions as to 
fees, transmission of the papers to the Board of General Appraisers, 
etc., were contained in act Oct. 3, 1913, ch. 16, Sec. III, N, 38 Stat. 
187, the provisions of which were substituted for provisions of a 
similar nature in the Customs Administrative Act of June 10, 1890, ch. 
407, Sec. 14, 26 Stat. 137, as amended by the Payne-Aldrich Tariff Act 
of Aug. 5, 1909, ch. 6, Sec. 28, 36 Stat. 100. Section III, N, of the 
1913 act was repealed by act Sept. 21, 1922, ch. 356, title IV, 
Sec. 643, 42 Stat. 989.
    Provisions relating to decisions of the collector, and appeals 
therefrom to the Secretary of the Treasury were contained in R.S. 
Secs. 2931, 2932, prior to repeal by section 29 of the Customs 
Administrative Act, 26 Stat. 141.


                               Amendments

    1999--Subsec. (a)(7). Pub. L. 106-36 substituted ``subsection (c) or 
(d) of section 1520'' for ``section 1520(c)''.
    1996--Subsec. (a). Pub. L. 104-295 substituted ``and section 1520 of 
this title (relating to refunds and errors)'' for ``section 1520 of this 
title (relating to refunds and errors), and section 1521 of this title 
(relating to reliquidations on account of fraud)''.
    1993--Pub. L. 103-182, Sec. 645(7), amended section catchline 
generally.
    Subsec. (a). Pub. L. 103-182, Sec. 645(1), in introductory 
provisions, substituted ``Customs Service'' for ``appropriate customs 
officer'', in par. (5), inserted ``or reconciliation as to the issues 
contained therein,'' after ``entry,'', in par. (6), substituted ``or'' 
for ``and'' at end, in par. (7), substituted a semicolon for the comma 
at end, and in concluding provisions, substituted ``Customs Service, 
which'' for ``appropriate customs officer, who''.
    Subsec. (b). Pub. L. 103-182, Sec. 645(2), substituted ``Customs 
Service'' for ``appropriate customs officer''.
    Pub. L. 103-182, Sec. 412(a), inserted ``the North American Free 
Trade Agreement or'' before ``the United States-Canada Free-Trade 
Agreement''.
    Subsec. (c)(1). Pub. L. 103-182, Sec. 208(1), inserted in fourth 
sentence ``, or with respect to a determination of origin under section 
3332 of this title,'' after ``with respect to any one category of 
merchandise''. See Construction of 1993 Amendment note below.
    Pub. L. 103-182, Sec. 645(3), substituted first two sentences, 
including subpars. (A) to (D), for former first sentence which read as 
follows: ``A protest of a decision under subsection (a) of this section 
shall be filed in writing with the appropriate customs officer 
designated in regulations prescribed by the Secretary, setting forth 
distinctly and specifically each decision described in subsection (a) of 
this section as to which protest is made; each category of merchandise 
affected by each such decision as to which protest is made; and the 
nature of each objection and reasons therefor.'' See Construction of 
1993 Amendment note below.
    Subsec. (c)(2). Pub. L. 103-182, Sec. 208(2), added subpar. (E) and 
redesignated former subpar. (E) as (F) and substituted ``clauses (A) 
through (E)'' for ``clauses (A) through (D)''. See Construction of 1993 
Amendment note below.
    Pub. L. 103-182, Sec. 645(5), designated last sentence of par. (1) 
as par. (2). Former par. (2) redesignated (3). See Construction of 1993 
Amendment note below.
    Subsec. (c)(3). Pub. L. 103-182, Sec. 645(4), redesignated par. (2) 
as (3) and substituted ``the Customs Service'' for ``such customs 
officer'' in introductory provisions.
    Subsec. (d). Pub. L. 103-182, Sec. 645(6), substituted ``Customs 
Service'' for ``customs officer''.
    Subsecs. (e), (f). Pub. L. 103-182, Sec. 208(3), added subsecs. (e) 
and (f).
    1988--Subsec. (b). Pub. L. 100-449 inserted ``, or review by a 
binational panel of a determination to which section 1516a(g)(2) of this 
title applies is commenced pursuant to section 1516a(g) of this title 
and article 1904 of the United States-Canada Free-Trade Agreement'' 
before period at end.
    1986--Subsec. (a). Pub. L. 99-514 struck out ``as defined in section 
1677(9)(C), (D), (E), and (F) of this title'' after ``domestic 
interested parties''.
    1984--Subsec. (a). Pub. L. 98-573 substituted ``section 1677(9)(C), 
(D), (E), and (F) of this title'' for ``section 1677(9)(C), (D), and (E) 
of this title'' in provisions preceding par. (1).
    1980--Subsec. (a). Pub. L. 96-417, Secs. 601(5), 605, redesignated 
the United States Customs Court as the United States Court of 
International Trade, inserted in item (4) provision for decisions as to 
a demand for redelivery to customs custody and the phrase ``, except a 
determination appealable under section 1337 of this title'' and 
substituted provision for contesting denial of a protest in accordance 
with chapter 169 of title 28 within the time prescribed by section 2636 
of that title for provision for such contest in accordance with section 
2632 of title 28 within the time prescribed by section 2631 of that 
title.
    Subsec. (b). Pub. L. 96-417, Sec. 601(5), redesignated the United 
States Customs Court as the United States Court of International Trade.
    1979--Subsec. (a). Pub. L. 96-39, Sec. 1001(b)(3)(A), (B), inserted 
reference to subsection (b) of this section and substituted ``section 
1516 of this title (relating to petitions by domestic interested parties 
as defined in section 1677(9)(C), (D), and (E) of this title)'' for 
``section 1516 of this title (relating to petitions by American 
manufacturers, producers, and wholesalers)'' in provisions preceding 
par. (1).
    Subsec. (b). Pub. L. 96-39, Sec. 1001(b)(3)(D), added subsec. (b). 
Former subsec. (b) redesignated (c).
    Subsec. (c)(1). Pub. L. 96-39, Sec. 1001(b)(3)(C), (E), redesignated 
former subsec. (b)(1) as (c)(1) and substituted provisions that, except 
as provided in sections 1485(d) and 1557(b) of this title, protests may 
be filed by importers or consignees or their sureties, persons paying a 
charge or exaction, persons seeking entry or delivery, persons filing a 
claim for drawback, and authorized agents of such persons for provisions 
that, except as otherwise provided in section 1557(b) of this title, 
protests could be filed only by importers, consignees, or the authorized 
agents of persons paying any charges, or exactions, persons filing 
claims for drawback, or persons seeking entry or delivery.
    Subsec. (c)(2). Pub. L. 96-39, Sec. 1001(b)(3)(C), (F), redesignated 
former subsec. (b)(2) as (c)(2) and inserted provision that a protest by 
a surety which has an unsatisfied legal claim under its bond may be 
filed within 90 days from the date of mailing of notice of demand for 
payment against its bond and that, if another party has not filed a 
timely protest, the surety's protest shall certify that it is not being 
filed collusively to extend another authorized person's time to protest 
as specified in this subsection.
    Subsec. (d). Pub. L. 96-39, Sec. 1001(b)(3)(C), redesignated former 
subsec. (c) as (d).
    1970--Pub. L. 91-271 designated existing provisions as subsec. (a), 
expanded references to sections excepted from application of this 
section, substituted decisions of the appropriate customs officer for 
all decisions of the collector as deemed to be final and conclusive, 
reorganized the categories of decisions and findings subject to such 
finality and conclusiveness, and revised the procedures for filing of 
protests, and added subsecs. (b) and (c).


                    Effective Date of 1999 Amendment

    Pub. L. 106-36, title II, Sec. 2408(c), June 25, 1999, 113 Stat. 
171, provided that: ``The amendments made by this section [amending this 
section and section 1520 of this title] apply with respect to goods 
entered, or withdrawn from warehouse for consumption, on or after the 
15th day after the date of the enactment of this Act [June 25, 1999].''


                    Effective Date of 1993 Amendment

    Amendment by section 208 of Pub. L. 103-182 effective on the date 
the North American Free Trade Agreement enters into force with respect 
to the United States [Jan. 1, 1994], see section 213(b) of Pub. L. 103-
182, set out as an Effective Date note under section 3331 of this title.
    Amendment by section 412(a) of Pub. L. 103-182 effective on the date 
the North American Free Trade Agreement enters into force with respect 
to the United States [Jan. 1, 1994], but not applicable to any final 
determination described in section 1516a(a)(1)(B) or (2)(B)(i), (ii), or 
(iii) of this title, notice of which is published in the Federal 
Register before such date, or to a determination described in section 
1516a(a)(2)(B)(vi) of this title, notice of which is received by the 
Government of Canada or Mexico before such date, or to any binational 
panel review under the United States-Canada Free-Trade Agreement, or to 
any extraordinary challenge arising out of any such review, that was 
commenced before such date, see section 416 of Pub. L. 103-182, set out 
as an Effective Date note under section 3431 of this title.


            Effective and Termination Dates of 1988 Amendment

    Amendment by Pub. L. 100-449 effective on date the United States-
Canada Free-Trade Agreement enters into force (Jan. 1, 1989), and to 
cease to have effect on date Agreement ceases to be in force, see 
section 501(a), (c) of Pub. L. 100-449, set out in a note under section 
2112 of this title.


                    Effective Date of 1984 Amendment

    Amendment by Pub. L. 98-573 applicable with respect to 
investigations initiated by petition or by the administering authority 
under parts I and II of subtitle IV of this chapter, and to reviews 
begun under section 1675 of this title, on or after Oct. 30, 1984, see 
section 626(b)(1) of Pub. L. 98-573, as amended, set out as a note under 
section 1671 of this title.


                    Effective Date of 1980 Amendment

    Amendment by Pub. L. 96-417 effective Nov. 1, 1980, and applicable 
with respect to civil actions pending on or commenced on or after such 
date, see section 701(a) of Pub. L. 96-417, set out as a note under 
section 251 of Title 28, Judiciary and Judicial Procedure.


                    Effective Date of 1979 Amendment

    Amendment by Pub. L. 96-39 effective Jan. 1, 1980, see sections 1002 
and 107 of Pub. L. 96-39, set out as Effective Date notes under sections 
1516a and 1671 of this title, respectively.


                    Effective Date of 1970 Amendment

    For effective date of amendment by Pub. L. 91-271, see section 203 
of Pub. L. 91-271, set out as a note under section 1500 of this title.


                     Construction of 1993 Amendment

    Amendment by section 208 of Pub. L. 103-182 to be made after 
amendment by section 645 of Pub. L. 103-182 is executed, see section 212 
of Pub. L. 103-182, set out as a note under section 58c of this title.

                          Transfer of Functions

    For transfer of functions, personnel, assets, and liabilities of the 
United States Customs Service of the Department of the Treasury, 
including functions of the Secretary of the Treasury relating thereto, 
to the Secretary of Homeland Security, and for treatment of related 
references, see sections 203(1), 551(d), 552(d), and 557 of Title 6, 
Domestic Security, and the Department of Homeland Security 
Reorganization Plan of November 25, 2002, as modified, set out as a note 
under section 542 of Title 6.
    Functions of Secretary of the Treasury under this section insofar as 
they relate to any protest, petition, or notice of desire to contest 
described in section 1002(b)(1) of the Trade Agreements Act of 1979, set 
out as a note under section 1516a of this title, transferred to 
Secretary of Commerce pursuant to Reorg. Plan No. 3 of 1979, 
Sec. 5(a)(1)(D), 44 F.R. 69275, 93 Stat. 1381, eff. Jan. 2, 1980, as 
provided by section 1-107(a) of Ex. Ord. No. 12188, Jan. 2, 1980, 45 
F.R. 993, set out as notes under section 2171 of this title.


              Effect of Termination of NAFTA Country Status

    For provisions relating to effect of termination of NAFTA country 
status on the provisions of sections 401 to 416 of Pub. L. 103-182, see 
section 3451 of this title.


               Inconsistent Decisions of Customs Officers

    Pub. L. 100-690, title VII, Sec. 7361(c), Nov. 18, 1988, 102 Stat. 
4474, provided that:
    ``(1) The Secretary of the Treasury shall prescribe regulations 
that--
        ``(A) effect uniformity in--
            ``(i) decisions described in section 514(a) of the Tariff 
        Act of 1930 (19 U.S.C. 1514(a)) that are made by customs 
        officers with respect to the same, or substantially similar, 
        merchandise, and
            ``(ii) decisions to conduct intensified inspections or 
        examinations of merchandise at ports of entry, and
        ``(B) establish procedures that allow individuals described in 
    section 514(c)(1) of the Tariff Act of 1930 (19 U.S.C. 1514(c)(1)), 
    any port authority, and any other interested party (within the 
    meaning of section 516(a)(2) of the Tariff Act of 1930 (19 U.S.C. 
    1516(a)(2))) to petition the Secretary to obtain such uniformity in 
    an expedited and timely fashion.
    ``(2) The Secretary of the Treasury shall publish in the Federal 
Register and submit to the Committee on Finance of the Senate and the 
Committee on Ways and Means of the House of Representatives the proposed 
and final form of the regulations prescribed under paragraph (1) and 
shall receive and consider comments from the public regarding the 
proposed form of such regulations during the 60-day period beginning on 
the date the proposed form of such regulations are published in the 
Federal Register.
    ``(3) The regulations prescribed under paragraph (1) shall take 
effect by no later than April 1, 1989.
    ``(4) By no later than September 1, 1989, the Secretary of the 
Treasury shall submit to the Committee on Finance of the Senate and the 
Committee on Ways and Means of the House of Representatives a report on 
the effectiveness of the regulations prescribed under paragraph (1) and 
recommendations for permanent legislation addressing uniformity.''


           Plan Amendments Not Required Until January 1, 1989

    For provisions directing that if any amendments made by subtitle A 
or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or title XVIII 
[Secs. 1801-1899A] of Pub. L. 99-514 require an amendment to any plan, 
such plan amendment shall not be required to be made before the first 
plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. 
L. 99-514, as amended, set out as a note under section 401 of Title 26, 
Internal Revenue Code.

                  Section Referred to in Other Sections

    This section is referred to in sections 1499, 1509, 1515, 1557, 
1592, 1593a, 2013, 3011, 3522 of this title; title 28 sections 2631, 
2638.