When must a protest be filed if a post summary correction is not submitted in time?

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A protest must be filed within 15 days of liquidation if a post summary correction is not submitted in a timely manner. This requirement is established by the regulations that govern customs processes, which stipulate that if a party wants to contest a decision made by Customs and Border Protection (CBP) regarding the assessment of duties or other issues following the liquidation of the entry, it must act within that specific timeframe.

Failing to comply means losing the right to protest the decision. The timeframe emphasizes the importance of prompt action in customs compliance and ensures that any disputes or corrections can be addressed in an orderly and timely fashion. Understanding this critical timeline is essential for customs brokers and importers to protect their rights and manage liabilities effectively.