Question 8
Domain 1: Customs Entry and Importation ProcessWhich of the below is a matter that could be subject to protest?
Correct answer: D
Explanation
A protest may challenge a CBP decision on a claim for preferential tariff treatment or a refund under 19 U.S.C. 1520(d), including when filed through the ACE Protest Module. Because the matter is a CBP denial of a post-summary 1520(d) claim under the United States-Peru Trade Promotion Agreement, it is a protestable customs decision.
Why each option is right or wrong
A. Because of a broker clerical error, non-dutiable charges were not deducted when reporting the entered value on the entry summary. The entered value needs to be adjusted and a duty refund requested on the unliquidated entry summary.
Clerical correction on an unliquidated entry is handled by amendment, not protest of a final decision.
B. CBP refused to allow amendment of a protest involving one entry 200 days after the underlying entry was liquidated.
Amendment timing after liquidation is outside normal protestable merits; 200 days is too late.
C. CBP liquidated a drawback claim with a refund on a drawback claim where the accelerated payment was completed.
Liquidation granting drawback refund after accelerated payment is not an adverse protest-triggering denial.
D. CBP denied a post-summary 19 USC 1520(d) claim under the United States-Peru Trade Promotion Agreement filed in the ACE Protest Module.
19 U.S.C. § 1514(a)(5) makes protestable any CBP decision on the liquidation or reliquidation of an entry, including a denial of a claim for preferential tariff treatment or a refund under 19 U.S.C. § 1520(d). Here, the claim was filed post-summary under the United States-Peru Trade Promotion Agreement and denied by CBP, so it falls within the class of decisions that may be protested; filing through the ACE Protest Module does not change the protestability of the underlying CBP action.