October 2020 (AM) — Question 40

Which statement regarding Protest filing is CORRECT?

• AProtests may be filed within 190 days after the date of liquidation or re-liquidation of an entry
• BCustoms has one year from the date the protest was filed to review and act on a protest
• CIf the Center director fails to allow or deny a protest that is the subject of a request for accelerated disposition within 30 days from the date of mailing of such request, the protest shall be deemed allowed
• DIf a protesting party has sought further review of a protest and the Center director, upon preliminary examination, indicates that the protest would be denied in whole or in part, the Center director shall forward the protest and application for consideration by the Commissioner of Customs or his designee if the protest raises an issue involving lack of uniformity in treatment✓ CBP's answer
• EAny person whose protest has been denied, in whole or in part, may contest the denial by filing a civil action with a federal court located nearest to the port into which the merchandise at issue was imported