For termination of amendment by section 107(c) of Pub. L. 112–43, see Effective and Termination Dates of 2011 Amendment note below.
For termination of amendment by section 107(c) of Pub. L. 112–42, see Effective and Termination Dates of 2011 Amendment note below.
For termination of amendment by section 107(c) of Pub. L. 112–41, see Effective and Termination Dates of 2011 Amendment note below.
For termination of amendment by section 107(c) of Pub. L. 110–138, see Effective and Termination Dates of 2007 Amendment note below.
For termination of amendment by section 107(d) of Pub. L. 109–53, see Effective and Termination Dates of 2005 Amendment note below.
For termination of amendment by section 107(c) of Pub. L. 108–77, see Effective and Termination Dates of 2003 Amendment note below.
For termination of amendment by section 501(c) of Pub. L. 100–449, see Effective and Termination Dates of 1988 Amendment note below.
Section 1303 of this title, referred to in subsec. (b), is defined in section 1677(26) of this title to mean section 1303 as in effect on the day before
Section 202 of the United States-Chile Free Trade Agreement Implementation Act, referred to in subsec. (g), is section 202 of Pub. L. 108–77, which is set out in a note under section 3805 of this title.
Section 203 of the United States-Peru Trade Promotion Agreement Implementation Act, referred to in subsec. (i), is section 203 of Pub. L. 110–138, which is set out in a note under section 3805 of this title.
Section 202 of the United States-Korea Free Trade Agreement Implementation Act, referred to in subsec. (j), is section 202 of Pub. L. 112–41, which is set out in a note under section 3805 of this title.
Section 203 of the United States-Colombia Trade Promotion Agreement Implementation Act, referred to in subsec. (k), is section 203 of Pub. L. 112–42, which is set out in a note under section 3805 of this title.
Section 203 of the United States-Panama Trade Promotion Agreement Implementation Act, referred to in subsec. (l), is section 203 of Pub. L. 112–43, which is set out in a note under section 3805 of this title.
Section was formerly classified to former section 579 of this title subsequent to its classification to section 784 of title 28 prior to the general revision and enactment of Title 28, Judiciary and Judicial Procedure, by act June 25, 1948, ch. 464, § 1, 62 Stat. 869.
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 514, 42 Stat. 969. That section was superseded by section 514 of act
Provisions that the decision of the collector as to duties, including dutiable costs and charges, and as to all fees and exactions, should be final and conclusive unless a protest was filed within 30 days after ascertainment and liquidation of duties, or within 15 days after payment of fees, charges and exactions, with further provisions as to fees, transmission of the papers to the Board of General Appraisers, etc., were contained in act Oct. 3, 1913, ch. 16, § III, N, 38 Stat. 187, the provisions of which were substituted for provisions of a similar nature in the Customs Administrative Act of June 10, 1890, ch. 407, § 14, 26 Stat. 137, as amended by the Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 100. Section III, N, of the 1913 act was repealed by act Sept. 21, 1922, ch. 356, title IV, § 643, 42 Stat. 989.
Provisions relating to decisions of the collector, and appeals therefrom to the Secretary of the Treasury were contained in R.S. §§ 2931, 2932, prior to repeal by section 29 of the Customs Administrative Act, 26 Stat. 141.
2020—Subsec. (b). Pub. L. 116–113, § 204(b)(1), struck out “and article 1904 of the North American Free Trade Agreement or the United States-Canada Free-Trade Agreement” before period at end.
Subsec. (c)(1). Pub. L. 116–113, § 204(b)(2)(A), substituted “section 4531 of this title” for “section 3332 of this title” in concluding provisions.
Subsec. (c)(2)(E). Pub. L. 116–113, § 204(b)(2)(B), substituted “section 4531 of this title” for “section 3332 of this title” and “USMCA certification of origin (as such term is defined in section 1508 of this title)” for “NAFTA Certificate of Origin”.
Subsec. (e). Pub. L. 116–113, § 204(b)(3), substituted “section 4531 of this title” for “section 3332 of this title”.
Subsec. (f). Pub. L. 116–113, § 204(b)(4), added subsec. (f) and struck out former subsec. (f) which related to denial of preferential treatment.
2011—Subsec. (j). Pub. L. 112–41, §§ 107(c), 204(b), temporarily added subsec. (j). See Effective and Termination Dates of 2011 Amendment note below.
Subsec. (k). Pub. L. 112–42, §§ 107(c), 205(b), temporarily added subsec. (k). See Effective and Termination Dates of 2011 Amendment note below.
Subsec. (l). Pub. L. 112–43, §§ 107(c), 205(b), temporarily added subsec. (l). See Effective and Termination Dates of 2011 Amendment note below.
2009—Subsec. (a). Pub. L. 111–3, in introductory provisions, substituted “section 1520 of this title (relating to refunds), and section 6501 of title 26 (but only with respect to taxes imposed under chapters 51 and 52 of such title)” for “and section 1520 of this title (relating to refunds)”.
2007—Subsec. (i). Pub. L. 110–138, §§ 107(c), 205(b), temporarily added subsec. (i). See Effective and Termination Dates of 2007 Amendment note below.
2006—Subsec. (c)(3). Pub. L. 109–280 realigned margins of concluding provisions.
2005—Subsec. (h). Pub. L. 109–53, §§ 107(d), 206(b), temporarily added subsec. (h). See Effective and Termination Dates of 2005 Amendment note below.
2004—Subsec. (a). Pub. L. 108–429, § 2103(1)(A), substituted “(relating to refunds), any clerical error, mistake of fact, or other inadvertence, whether or not resulting from or contained in an electronic transmission, adverse to the importer, in any entry, liquidation, or reliquidation, and” for “(relating to refunds and errors)” in introductory provisions.
Subsec. (a)(5). Pub. L. 108–429, § 2103(1)(B), inserted “, including the liquidation of an entry, pursuant to either section 1500 of this title or section 1504 of this title” after “thereof”.
Subsec. (a)(7). Pub. L. 108–429, § 2103(1)(C), struck out “(c) or” after “subsection”.
Subsec. (c)(1). Pub. L. 108–429, § 2103(2)(A), which directed substitution of “Unless a request for accelerated disposition is filed under section 1515(b) of this title, a protest may be amended,” for “A protest may be amended,” in the sixth sentence, was executed by making the substitution in the fifth sentence, to reflect the probable intent of Congress.
Subsec. (c)(3). Pub. L. 108–429, § 2103(2)(B)(i), (iii), substituted “180 days” for “ninety days” in introductory provisions and “180 days” for “90 days” in concluding provisions.
Subsec. (c)(3)(A). Pub. L. 108–429, § 2103(2)(B)(ii), substituted “date of” for “notice of”.
2003—Subsec. (g). Pub. L. 108–77, §§ 107(c), 205(b), temporarily added subsec. (g). See Effective and Termination Dates of 2003 Amendment note below.
1999—Subsec. (a)(7). Pub. L. 106–36 substituted “subsection (c) or (d) of section 1520” for “section 1520(c)”.
1996—Subsec. (a). Pub. L. 104–295 substituted “and section 1520 of this title (relating to refunds and errors)” for “section 1520 of this title (relating to refunds and errors), and section 1521 of this title (relating to reliquidations on account of fraud)”.
1993—Pub. L. 103–182, § 645(7), amended section catchline generally.
Subsec. (a). Pub. L. 103–182, § 645(1), in introductory provisions, substituted “Customs Service” for “appropriate customs officer”, in par. (5), inserted “or reconciliation as to the issues contained therein,” after “entry,”, in par. (6), substituted “or” for “and” at end, in par. (7), substituted a semicolon for the comma at end, and in concluding provisions, substituted “Customs Service, which” for “appropriate customs officer, who”.
Subsec. (b). Pub. L. 103–182, § 645(2), substituted “Customs Service” for “appropriate customs officer”.
Pub. L. 103–182, § 412(a), inserted “the North American Free Trade Agreement or” before “the United States-Canada Free-Trade Agreement”.
Subsec. (c)(1). Pub. L. 103–182, § 208(1), inserted in fourth sentence “, or with respect to a determination of origin under section 3332 of this title,” after “with respect to any one category of merchandise”. See Construction of 1993 Amendment note below.
Pub. L. 103–182, § 645(3), substituted first two sentences, including subpars. (A) to (D), for former first sentence which read as follows: “A protest of a decision under subsection (a) of this section shall be filed in writing with the appropriate customs officer designated in regulations prescribed by the Secretary, setting forth distinctly and specifically each decision described in subsection (a) of this section as to which protest is made; each category of merchandise affected by each such decision as to which protest is made; and the nature of each objection and reasons therefor.” See Construction of 1993 Amendment note below.
Subsec. (c)(2). Pub. L. 103–182, § 208(2), added subpar. (E) and redesignated former subpar. (E) as (F) and substituted “clauses (A) through (E)” for “clauses (A) through (D)”. See Construction of 1993 Amendment note below.
Pub. L. 103–182, § 645(5), designated last sentence of par. (1) as par. (2). Former par. (2) redesignated (3). See Construction of 1993 Amendment note below.
Subsec. (c)(3). Pub. L. 103–182, § 645(4), redesignated par. (2) as (3) and substituted “the Customs Service” for “such customs officer” in introductory provisions.
Subsec. (d). Pub. L. 103–182, § 645(6), substituted “Customs Service” for “customs officer”.
Subsecs. (e), (f). Pub. L. 103–182, § 208(3), added subsecs. (e) and (f).
1988—Subsec. (b). Pub. L. 100–449 temporarily inserted “, or review by a binational panel of a determination to which section 1516a(g)(2) of this title applies is commenced pursuant to section 1516a(g) of this title and article 1904 of the United States-Canada Free-Trade Agreement” before period at end. See Effective and Termination Dates of 1988 Amendment note below.
1986—Subsec. (a). Pub. L. 99–514 struck out “as defined in section 1677(9)(C), (D), (E), and (F) of this title” after “domestic interested parties”.
1984—Subsec. (a). Pub. L. 98–573 substituted “section 1677(9)(C), (D), (E), and (F) of this title” for “section 1677(9)(C), (D), and (E) of this title” in provisions preceding par. (1).
1980—Subsec. (a). Pub. L. 96–417, §§ 601(5), 605, redesignated the United States Customs Court as the United States Court of International Trade, inserted in item (4) provision for decisions as to a demand for redelivery to customs custody and the phrase “, except a determination appealable under section 1337 of this title” and substituted provision for contesting denial of a protest in accordance with chapter 169 of title 28 within the time prescribed by section 2636 of that title for provision for such contest in accordance with section 2632 of title 28 within the time prescribed by section 2631 of that title.
Subsec. (b). Pub. L. 96–417, § 601(5), redesignated the United States Customs Court as the United States Court of International Trade.
1979—Subsec. (a). Pub. L. 96–39, § 1001(b)(3)(A), (B), inserted reference to subsection (b) of this section and substituted “section 1516 of this title (relating to petitions by domestic interested parties as defined in section 1677(9)(C), (D), and (E) of this title)” for “section 1516 of this title (relating to petitions by American manufacturers, producers, and wholesalers)” in provisions preceding par. (1).
Subsec. (b). Pub. L. 96–39, § 1001(b)(3)(D), added subsec. (b). Former subsec. (b) redesignated (c).
Subsec. (c)(1). Pub. L. 96–39, § 1001(b)(3)(C), (E), redesignated former subsec. (b)(1) as (c)(1) and substituted provisions that, except as provided in sections 1485(d) and 1557(b) of this title, protests may be filed by importers or consignees or their sureties, persons paying a charge or exaction, persons seeking entry or delivery, persons filing a claim for drawback, and authorized agents of such persons for provisions that, except as otherwise provided in section 1557(b) of this title, protests could be filed only by importers, consignees, or the authorized agents of persons paying any charges, or exactions, persons filing claims for drawback, or persons seeking entry or delivery.
Subsec. (c)(2). Pub. L. 96–39, § 1001(b)(3)(C), (F), redesignated former subsec. (b)(2) as (c)(2) and inserted provision that a protest by a surety which has an unsatisfied legal claim under its bond may be filed within 90 days from the date of mailing of notice of demand for payment against its bond and that, if another party has not filed a timely protest, the surety’s protest shall certify that it is not being filed collusively to extend another authorized person’s time to protest as specified in this subsection.
Subsec. (d). Pub. L. 96–39, § 1001(b)(3)(C), redesignated former subsec. (c) as (d).
1970—Pub. L. 91–271 designated existing provisions as subsec. (a), expanded references to sections excepted from application of this section, substituted decisions of the appropriate customs officer for all decisions of the collector as deemed to be final and conclusive, reorganized the categories of decisions and findings subject to such finality and conclusiveness, and revised the procedures for filing of protests, and added subsecs. (b) and (c).
Pub. L. 116–113, title II, § 204(c), “(1) The amendments made by subsections (a) and (b) [amending this section and section 1592 of this title] shall—“(A) take effect on the date on which the USMCA enters into force [“(B) apply with respect to a good entered, or exported from the United States, as the case may be, on or after that date.“(2) In the case of a good entered, or exported from the United States, as the case may be, before the date on which the USMCA enters into force—“(A) the amendments made by subsection (a) to section 592 of the Tariff Act of 1930 (19 U.S.C. 1592) and the amendments made by subsection (b) to section 514 of such Act (19 U.S.C. 1514) shall not apply with respect to the good; and“(B) sections 592 and 514 of such Act, as in effect on the day before that date, shall continue to apply on and after that date with respect to the good.“(3) In this subsection, the term ‘entered’ includes a withdrawal from warehouse for consumption.”
[For definition of “USMCA” as used in section 204(c) of Pub. L. 116–113, set out above, see section 4502 of this title.]
Amendment by Pub. L. 112–43 effective
Amendment by Pub. L. 112–42 effective
Amendment by Pub. L. 112–41 effective
Except as otherwise provided, amendment by Pub. L. 111–3 effective
Pub. L. 111–3, title VII, § 702(c)(2),
Amendment by Pub. L. 110–138 effective on the date the United States-Peru Trade Promotion Agreement enters into force (
Amendment by Pub. L. 109–280 applicable with respect to goods entered, or withdrawn from warehouse for consumption, on or after the 15th day after
Amendment by Pub. L. 109–53 effective on the date the Dominican Republic-Central America-United States Free Trade Agreement enters into force (
Amendment by Pub. L. 108–429 applicable to merchandise entered, or withdrawn from warehouse for consumption, on or after the 15th day after
Amendment by Pub. L. 108–77 effective on the date the United States-Chile Free Trade Agreement enters into force (
Pub. L. 106–36, title II, § 2408(c),
Amendment by section 208 of Pub. L. 103–182 effective on the date the North American Free Trade Agreement enters into force with respect to the United States (
Amendment by section 412(a) of Pub. L. 103–182 effective on the date the North American Free Trade Agreement enters into force with respect to the United States [
Amendment by Pub. L. 100–449 effective on date the United States-Canada Free-Trade Agreement enters into force (
Amendment by Pub. L. 98–573 applicable with respect to investigations initiated by petition or by the administering authority under parts I and II of subtitle IV of this chapter, and to reviews begun under section 1675 of this title, on or after
Amendment by Pub. L. 96–417 effective
Amendment by Pub. L. 96–39 effective
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.
Amendment by section 208 of Pub. L. 103–182 to be made after amendment by section 645 of Pub. L. 103–182 is executed, see section 212 of Pub. L. 103–182, formerly set out as a note under section 58c of this title.
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
Pub. L. 100–690, title VII, § 7361(c), “(1) The Secretary of the Treasury shall prescribe regulations that—“(A) effect uniformity in—“(i) decisions described in section 514(a) of the Tariff Act of 1930 (19 U.S.C. 1514(a)) that are made by customs officers with respect to the same, or substantially similar, merchandise, and“(ii) decisions to conduct intensified inspections or examinations of merchandise at ports of entry, and“(B) establish procedures that allow individuals described in section 514(c)(1) of the Tariff Act of 1930 (19 U.S.C. 1514(c)(1)), any port authority, and any other interested party (within the meaning of section 516(a)(2) of the Tariff Act of 1930 (19 U.S.C. 1516(a)(2))) to petition the Secretary to obtain such uniformity in an expedited and timely fashion.“(2) The Secretary of the Treasury shall publish in the Federal Register and submit to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives the proposed and final form of the regulations prescribed under paragraph (1) and shall receive and consider comments from the public regarding the proposed form of such regulations during the 60-day period beginning on the date the proposed form of such regulations are published in the Federal Register.“(3) The regulations prescribed under paragraph (1) shall take effect by no later than “(4) By no later than
For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1801–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after
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, § 5(a)(1)(D), 44 F.R. 69275, 93 Stat. 1381, eff.