Trusted-Trader Programs & Customs Systems
Post-Entry Amendment / Protest
Also known as: Protest, Post-Summary Correction
A post-entry amendment or protest is the mechanism by which an importer corrects or challenges the customs treatment of a shipment after the entry has been filed or finalized — for example to fix a classification or valuation error, claim a refund of overpaid duty, or dispute the agency's liquidation decision. Amendments made before finalization keep an entry accurate, while a formal protest, filed within a strict deadline after liquidation, preserves the importer's right to contest the duty assessed. These procedures embody the principle that importers must exercise reasonable care and can seek redress through defined administrative channels.
Getting it wrong is survivable; leaving it wrong is not. Corrections before liquidation are straightforward, protests after it are formal and time-limited, and both are enormously better than hoping nobody notices. Where the error runs across many entries and involves underpaid duty, prior disclosure is the route worth considering.
Where it matters for compliance
- Protest deadlines run from liquidation and are strict.
- A correction that increases duty owed is treated very differently from one CBP discovers itself.
Related terms
Reviewed by a licensed customs broker. Definitions are general information, not legal or customs advice for a particular shipment. Duty rates, tariff programs and agency requirements change frequently.