Administrative review and modification of decisions
section 1514 of this titlesection 1514 of this titlesection 1514 of this titleUnless 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 , 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 , 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 .
Request for accelerated disposition of protest
section 1514 of this titlesection 1581 of title 28A request for accelerated disposition of a protest filed in accordance with may be mailed by certified or registered mail to the appropriate customs officer any time concurrent with or following the filing of such protest. For purposes of , 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.
Request for set aside of denial of further review
section 2636 of title 28If 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 U.S. Customs and Border Protection 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 U.S. Customs and Border Protection 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 U.S. Customs and Border Protection 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 . 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.
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. 49746 Stat. 734Pub. L. 91–271, title II, § 20884 Stat. 285Pub. L. 96–39, title X, § 1001(b)(2)93 Stat. 304Pub. L. 96–417, title VI, § 60694 Stat. 1745Pub. L. 103–182, title VI, § 617107 Stat. 2179Pub. L. 104–295, § 3(a)(11)110 Stat. 3516Pub. L. 106–36, title II, § 2407113 Stat. 171Pub. L. 108–429, title II, § 2104118 Stat. 2598Pub. L. 114–125, title VIII, § 802(d)(2)130 Stat. 210(, title IV, § 515, ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , .)
Editorial Notes
Prior Provisions
act Sept. 21, 1922, ch. 356, title IV, § 51542 Stat. 970Provisions similar to those in this section were contained in , . That section was superseded by section 515 of act , comprising this section, and repealed by section 651(a)(1) of the 1930 act.
act Oct. 3, 1913, ch. 1638 Stat. 187Act of June 10, 1890, ch. 407, § 1426 Stat. 137Act of Aug. 5, 1909, ch. 6, § 2836 Stat. 100Provisions 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 , § III, N, , the provisions of which were substituted for provisions of a similar nature in Customs Administrative , , as amended by Payne-Aldrich Tariff , .
Amendments
Pub. L. 108–4292004—Subsec. (b). substituted “concurrent with or” for “after ninety days” in first sentence.
Pub. L. 106–361999—Subsec. (a). 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.”
Pub. L. 104–2951996—Subsec. (d). substituted “port director” for “district director”.
Pub. L. 103–1821993—Subsecs. (c) and (d). added subsecs. (c) and (d).
Pub. L. 96–4171980—Subsec. (b). substituted reference to section “1581” for “1582” of title 28.
Pub. L. 96–39section 1514 of this title1979—Subsec. (a). 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 .
Pub. L. 91–2711970— 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).
Statutory Notes and Related Subsidiaries
Change of Name
section 802(d)(2) of Pub. L. 114–125section 211 of Title 6“Commissioner of U.S. Customs and Border Protection” substituted for “Commissioner of Customs” wherever appearing in subsec. (c) on authority of , set out as a note under , Domestic Security.
Effective Date of 2004 Amendment
Pub. L. 108–429section 2108 of Pub. L. 108–429section 1401 of this titleAmendment by applicable to merchandise entered, or withdrawn from warehouse for consumption, on or after the 15th day after , see , set out as a note under .
Effective Date of 1996 Amendment
Pub. L. 104–295section 3(b) of Pub. L. 104–295section 1321 of this titleAmendment by applicable as of , see , set out as a note under .
Effective Date of 1980 Amendment
Pub. L. 96–417section 701(a) of Pub. L. 96–417section 251 of Title 28Amendment by effective , and applicable with respect to civil actions pending on or commenced on or after such date, see , set out as a note under , Judiciary and Judicial Procedure.
Effective Date of 1979 Amendment
Pub. L. 96–39Pub. L. 96–39Amendment by effective , see sections 1002 and 107 of , set out as Effective Date notes under sections 1516a and 1671 of this title, respectively.
Effective Date of 1970 Amendment
Pub. L. 91–271section 203 of Pub. L. 91–271section 1500 of this titleFor effective date of amendment by , see , set out as a note under .
Transfer of Functions
section 542 of Title 6Pub. L. 107–296section 211 of Title 6Pub. L. 114–125section 802(b) of Pub. L. 114–125section 211 of Title 6For 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 , as modified, set out as a note under . For establishment of U.S. Customs and Border Protection in the Department of Homeland Security, treated as if included in as of , see , as amended generally by , and , set out as a note under .
Review of Protests in Import Surcharge Cases
Pub. L. 93–618, title VI, § 61188 Stat. 2075
Executive Documents
Transfer of Functions
section 1516a of this title93 Stat. 1381section 2171 of this titleFunctions 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 , transferred to Secretary of Commerce pursuant to Reorg. Plan No. 3 of 1979, § 5(a)(1)(D), 44 F.R. 69275, , eff. , as provided by section 1–107(a) of Ex. Ord. No. 12188, , 45 F.R. 993, set out as notes under .