US Laws, Codes, Statutes & Cases

From the U.S. Code Online via GPO Access
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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: 19USC1515]

 
                        TITLE 19--CUSTOMS DUTIES
 
                      CHAPTER 4--TARIFF ACT OF 1930
 
                 SUBTITLE III--ADMINISTRATIVE PROVISIONS
 
       Part III--Ascertainment, Collection, and Recovery of Duties
 
Sec. 1515. Review of protests


(a) Administrative review and modification of decisions

    Unless a request for an accelerated disposition of a protest is 
filed in accordance with subsection (b) of this section the appropriate 
customs officer, within two years from the date a protest was filed in 
accordance with section 1514 of this title, shall review the protest and 
shall allow or deny such protest in whole or in part. Thereafter, any 
duties, charge, or exaction found to have been assessed or collected in 
excess shall be remitted or refunded and any drawback found due shall be 
paid. Upon the request of the protesting party, filed within the time 
allowed for the filing of a protest under section 1514 of this title, a 
protest may be subject to further review by another appropriate customs 
officer, under the circumstances and in the form and manner that may be 
prescribed by the Secretary in regulations, but subject to the two-year 
limitation prescribed in the first sentence of this subsection. Within 
30 days from the date an application for further review is filed, the 
appropriate customs officer shall allow or deny the application and, if 
allowed, the protest shall be forwarded to the customs officer who will 
be conducting the further review. Notice of the denial of any protest 
shall be mailed in the form and manner prescribed by the Secretary. Such 
notice shall include a statement of the reasons for the denial, as well 
as a statement informing the protesting party of his right to file a 
civil action contesting the denial of a protest under section 1514 of 
this title.

(b) Request for accelerated disposition of protest

    A request for accelerated disposition of a protest filed in 
accordance with section 1514 of this title may be mailed by certified or 
registered mail to the appropriate customs officer any time after ninety 
days following the filing of such protest. For purposes of section 1581 
of title 28, a protest which has not been allowed or denied in whole or 
in part within thirty days following the date of mailing by certified or 
registered mail of a request for accelerated disposition shall be deemed 
denied on the thirtieth day following mailing of such request.

(c) Request for set aside of denial of further review

    If a protesting party believes that an application for further 
review was erroneously or improperly denied or was denied without 
authority for such action, it may file with the Commissioner of Customs 
a written request that the denial of the application for further review 
be set aside. Such request must be filed within 60 days after the date 
of the notice of the denial. The Commissioner of Customs may review such 
request and, based solely on the information before the Customs Service 
at the time the application for further review was denied, may set aside 
the denial of the application for further review and void the denial of 
protest, if appropriate. If the Commissioner of Customs fails to act 
within 60 days after the date of the request, the request shall be 
considered denied. All denials of protests are effective from the date 
of original denial for purposes of section 2636 of title 28. If an 
action is commenced in the Court of International Trade that arises out 
of a protest or an application for further review, all administrative 
action pertaining to such protest or application shall terminate and any 
administrative action taken subsequent to the commencement of the action 
is null and void.

(d) Voiding denial of protest

    If a protest is timely and properly filed, but is denied contrary to 
proper instructions, the Customs Service may on its own initiative, or 
pursuant to a written request by the protesting party filed with the 
appropriate port director within 90 days after the date of the protest 
denial, void the denial of the protest.

(June 17, 1930, ch. 497, title IV, Sec. 515, 46 Stat. 734; Pub. L. 91-
271, title II, Sec. 208, June 2, 1970, 84 Stat. 285; Pub. L. 96-39, 
title X, Sec. 1001(b)(2), July 26, 1979, 93 Stat. 304; Pub. L. 96-417, 
title VI, Sec. 606, Oct. 10, 1980, 94 Stat. 1745; Pub. L. 103-182, title 
VI, Sec. 617, Dec. 8, 1993, 107 Stat. 2179; Pub. L. 104-295, 
Sec. 3(a)(11), Oct. 11, 1996, 110 Stat. 3516; Pub. L. 106-36, title II, 
Sec. 2407, June 25, 1999, 113 Stat. 171.)


                            Prior Provisions

    Provisions similar to those in this section were contained in act 
Sept. 21, 1922, ch. 356, title IV, Sec. 515, 42 Stat. 970. That section 
was superseded by section 515 of act June 17, 1930, comprising this 
section, and repealed by section 651(a)(1) of the 1930 act.
    Provisions for transmission of the invoice, papers, and exhibits to 
the board of general appraisers in case of protest, and provisions 
concerning the conclusiveness of its determination, 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 Customs 
Administrative Act of June 10, 1890, ch. 407, Sec. 14, 26 Stat. 137, as 
amended by Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, Sec. 28, 36 
Stat. 100.


                               Amendments

    1999--Subsec. (a). Pub. L. 106-36 inserted after third sentence 
``Within 30 days from the date an application for further review is 
filed, the appropriate customs officer shall allow or deny the 
application and, if allowed, the protest shall be forwarded to the 
customs officer who will be conducting the further review.''
    1996--Subsec. (d). Pub. L. 104-295 substituted ``port director'' for 
``district director''.
    1993--Subsecs. (c) and (d). Pub. L. 103-182 added subsecs. (c) and 
(d).
    1980--Subsec. (b). Pub. L. 96-417 substituted reference to section 
``1581'' for ``1582'' of title 28.
    1979--Subsec. (a). Pub. L. 96-39 required that notice of denial 
include a statement of reasons for denial, as well as a statement 
informing protesting party of his right to file a civil action 
contesting denial of a protest under section 1514 of this title.
    1970--Pub. L. 91-271 designating existing provisions as subsec. (a), 
substituted provisions authorizing review by appropriate customs officer 
for provisions authorizing review by collector and revised such review 
procedures, and added subsec. (b).


                    Effective Date of 1996 Amendment

    Amendment by Pub. L. 104-295 applicable as of Dec. 8, 1993, see 
section 3(b) of Pub. L. 104-295, set out as a note under section 1321 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.

                          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.


              Review of Protests in Import Surcharge Cases

    Pub. L. 93-618, title VI, Sec. 611, Jan. 3, 1975, 88 Stat. 2075, 
provided that: ``Notwithstanding the provisions of section 515(a) of the 
Tariff Act of 1930 (19 U.S.C. 1515(a)), in the case of any protest under 
section 514 of such Act [section 1514 of this title] involving the 
imposition of an import surcharge in the form of a supplemental duty 
pursuant to Presidential Proclamation 4074, dated August 17, 1971 [set 
out as a note preceding section 1202 of this title], the time for review 
and allowing or denying the protest shall not expire until five years 
from the date the protest was filed in accordance with such section 514 
[section 1514 of this title].''

                  Section Referred to in Other Sections

    This section is referred to in section 1514 of this title; title 28 
sections 1581, 2631, 2632, 2635, 2636, 2637, 2638, 2639, 2640, 2644.