CBP Protest Filing Guide: Step by Step
Everything you need to know about filing a CBP protest to recover your IEEPA tariff refund.
180 Days
Filing Window
Form 19
CBP Protest Form
3-6 Mo
Processing Time
What Is a CBP Protest?
A CBP protest is a formal legal mechanism under 19 U.S.C. §1514 that allows importers to challenge decisions made by U.S. Customs and Border Protection, including the assessment of duties. Following the Supreme Court's IEEPA ruling, filing a protest is the required process to recover overpaid tariffs. The protest must be filed at the port of entry where the original import entry was processed.
Documents You'll Need
To file a successful CBP protest, you need: CBP Form 7501 (Entry Summary) for each entry being protested, showing the duties paid; CBP Form 19 (Protest and Instructions form); a clear statement identifying the IEEPA tariff provisions being challenged; calculation of the specific duty amounts to be refunded; and the Supreme Court ruling reference as the legal basis. Your customs broker should have copies of your 7501 forms, or you can access them through the ACE portal.
Step 1: Gather Your Entry Documents
Start by collecting all CBP Form 7501 entry summaries for imports that were subject to IEEPA tariffs (April 2, 2025 through February 20, 2026). Contact your customs broker or check the ACE portal for these records. Each 7501 shows the entry number, duty amounts, tariff classifications, and port of entry — all critical information for your protest.
Step 2: Identify IEEPA-Specific Duties
Not all duties on your 7501 may be IEEPA-related. You need to identify which duty amounts were imposed specifically under IEEPA authority versus pre-existing tariffs (such as Section 301 duties on Chinese goods or MFN rates). The IEEPA tariff headings were added as supplementary duties and are identifiable by their HTS subheading annotations. This is where specialized expertise makes a significant difference.
Step 3: Prepare and File the Protest
Complete CBP Form 19 with the specific entry numbers, duty amounts, and legal grounds for the protest (the Supreme Court ruling). The protest must be filed electronically through ACE or on paper at the CBP port where the entry was originally filed. Each protest can cover multiple entries at the same port. The filing must be received within 180 days of the ruling — by August 19, 2026.
Step 4: Track and Respond
After filing, CBP will review your protest. Processing typically takes 3-6 months. CBP may request additional information or documentation during review. Respond to all requests promptly to avoid delays. If your protest is approved, CBP will issue a refund of the overpaid duties. If denied, you have the right to further review or to file suit at the Court of International Trade.
Common Mistakes That Cause Denials
The most frequent reasons for protest denials include: filing after the 180-day deadline, incorrect entry numbers or amounts, failing to identify the correct tariff provisions, incomplete documentation, and filing at the wrong CBP port. Each of these errors can result in a permanent loss of your refund rights. This is why many importers choose professional assistance rather than risk a DIY filing.
Related Resources
Frequently Asked Questions
Ready to Recover Your Tariff Refund?
Check your eligibility in under 2 minutes. No cost, no commitment — you only pay if we recover your refund.
Check Your Refund Now