CBP Form 19 is how importers file a customs protest: a formal request asking U.S. Customs and Border Protection to change a decision such as classification, value, rate of duty or liquidation. A protest must generally be filed within 180 days of liquidation, on paper (Form 19) or electronically in ACE. If CBP denies it, you have 180 days to take the case to the U.S. Court of International Trade.
What Is a CBP Protest?
A protest is the importer's main administrative remedy when it disagrees with a CBP decision. It is filed under Section 514 of the Tariff Act of 1930 and 19 CFR Part 174, using CBP Form 19 or the protest module in ACE.
Decisions commonly protested include:
- Tariff classification and rate of duty
- Appraised value
- Liquidation or reliquidation of an entry
- Exclusion of merchandise
- Refusal to pay a claim for drawback or to reliquidate an entry
Deadlines You Can't Miss
| Step | Deadline |
|---|---|
| File the protest | Within 180 days after liquidation or reliquidation, or within 180 days of the decision if not a liquidation (entries on or after Dec 18, 2004) |
| Amend the protest | Any time before the 180-day protest period ends |
| Request accelerated disposition | After the protest has been pending 90 days; treated as denied if CBP doesn't act within 30 days |
| Challenge a denial | Civil action in the U.S. Court of International Trade within 180 days after the denial notice is mailed |
The clock starts at liquidation, not when you notice the problem. Many importers miss protests because they track shipment dates instead of liquidation dates. You can see liquidation status in ACE.
How to File a Protest on CBP Form 19
- Identify the decision and entry numbers you're protesting, and the liquidation date.
- Explain the decision you disagree with and why: the correct classification, value or rate, with supporting facts.
- Attach evidence: product specs, invoices, rulings, lab reports or payment records.
- File with the port that made the decision, on paper with Form 19 or electronically through ACE. The filing date is the date CBP receives it.
- Track the decision and request accelerated disposition if timing matters.
Protests and Tariff Refunds
Protests are one of the routes importers use to recover duties they believe were assessed incorrectly. If you're looking at refunds of tariffs paid in 2025–2026, read our tariff refund guide for how the CAPE process works and when a protest applies.
Common Mistakes
- Missing the 180-day window, which has no extensions.
- Protesting the wrong decision or entry, or leaving out entry numbers.
- Making arguments without supporting evidence.
- Waiting for a CBP Form 29 issue to resolve itself instead of protesting after liquidation.
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Frequently Asked Questions
What is CBP Form 19?
CBP Form 19 is the form used to file a protest, a formal request asking U.S. Customs and Border Protection to review and change a decision such as classification, valuation, rate of duty or liquidation. Protests can also be filed electronically in ACE.
What is the deadline to file a customs protest?
For entries made on or after December 18, 2004, a protest must generally be filed within 180 days after the date of liquidation or reliquidation, or within 180 days of the decision if it doesn't involve liquidation. There are no extensions.
Who can file a CBP protest?
The importer, consignee or their authorized agent (such as a customs broker), and in some cases a surety on its bond.
How long does CBP take to decide a protest?
It varies. If you need a faster answer, you can request accelerated disposition after the protest has been pending 90 days. If CBP doesn't act within 30 days of that request, the protest is treated as denied.
What can I do if my protest is denied?
You can file a civil action in the U.S. Court of International Trade within 180 days after the date the notice of denial is mailed.
