THE PROTEST FILER'S GUIDE

TABLE OF CONTENTS                                                     

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
1......... The Late-Filed Error
2......... The Early-Filed Error
3.........The Incorrect Form (a.k.a. Insufficient                    Information) Error
4......... The Clerical Error "Tragedy"
5......... "No Application for Further Review" Error
6......... "Requests for Reliquidation" Wrongly Used as               Protests
VII.         PROTEST CONTENTS
1......... Describe the Protested Customs Decision            
2..........Describe the Decision Claimed to be Correct
3......... Apply for Further Review
4......... Allege the Existence of a "Practice" (an Add-on to Section V, Block 15 justification)
5........ Disposition based on decision on another protest
6......... Continuation Sheets - Clearly Identify and Relate
VIII.          OTHER PROTEST ESSENTIALS
1......... File the Protest in the RIGHT PLACE
2......... Get a Receipt
3.........Protest via Telefax
4.........Protests may be amended to correct errors or to submit new legal objections, within the same 90-day period
5......... Submissions AFTER the 90 Day Protest Period
6......... "No Change" Doesn't Mean "No Protest"
7......... One Protest for Multiple Entries
8......... Multiple Protests for One Entry
9......... Protest "Illegals" Too
10......... Protest "Partials" With Care
11......... Double Check Everything
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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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