TABLE OF CONTENTS
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I.
INTRODUCTION |
II.
DISCLAIMER |
III.
PURPOSES OF THE PROTEST |
IV.
WHO MAY PROTEST |
V.
WHAT'S PROTESTABLE? WHAT'S NOT? |
VI.
MOST FREQUENT PROTEST ERRORS |
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1......... The
Late-Filed Error |
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2......... The
Early-Filed Error |
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3.........The
Incorrect Form (a.k.a. Insufficient
Information) Error |
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4......... The Clerical Error "Tragedy" |
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5......... "No
Application for Further Review" Error |
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6......... "Requests
for Reliquidation" Wrongly Used as
Protests |
VII.
PROTEST CONTENTS |
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1......... Describe
the Protested Customs Decision
|
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2..........Describe
the Decision Claimed to be Correct |
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3......... Apply
for Further Review |
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4......... Allege
the Existence of a "Practice" (an Add-on to Section V, Block 15 justification) |
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5........ Disposition based on decision on another
protest |
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6......... Continuation
Sheets - Clearly Identify and Relate |
VIII.
OTHER PROTEST ESSENTIALS |
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1......... File
the Protest in the RIGHT PLACE |
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2......... Get
a Receipt |
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3.........Protest via Telefax |
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4.........Protests
may be amended to correct errors or to submit new legal objections, within the same 90-day
period |
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5......... Submissions
AFTER the 90 Day Protest Period |
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6......... "No
Change" Doesn't Mean "No Protest" |
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7......... One
Protest for Multiple Entries |
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8......... Multiple
Protests for One Entry |
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9......... Protest
"Illegals" Too |
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10......... Protest
"Partials" With Care |
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11......... Double
Check Everything |
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12......... Power
of Attorney |
IX.
WHEN TO CALL FOR HELP |
X.
SAMPLE PROTEST |
XI.
WHAT IF CUSTOMS RETURNS THE PROTEST |
XII. WHAT
IF CUSTOMS DENIES THE PROTEST |