Costco can ask for the tariffs back up to a year after liquidation, so I'm not sure where that information in that link was sourced. Customs liquidation will take maybe 6-months after the date the entry was cleared. If anti-dumping duty is involved (not common), it could take 18-months.
If the Supreme Court rules the tariffs anytime in 2026, Costco will be entitled to refunds from Customs through normal protest administrative processing.
AI Overview
Yes,
U.S. Customs liquidations can be appealed by filing an administrative protest with U.S. Customs and Border Protection (CBP). The protest is the primary method for challenging a final liquidation decision.
The Appeals Process
The process for appealing a Customs liquidation involves specific steps and deadlines:
- File a Protest: An importer, their broker, or attorney can contest CBP's decision by filing a protest. This must generally be done on CBP Form 19 or an equivalent written document containing the same information. Protests can be filed electronically via the ACE Protest module or by paper submission at the port where the entry was made.
- Deadline: The protest must be filed within 180 days of the date of the bulletin notice of liquidation.
- Grounds for Protest: Protests can address various aspects of the liquidation, including:
- Classification (HTSUS Heading)
- Rate of duty
- Valuation
- Country of origin marking
- Certain clerical errors or mistakes of fact
- Further Review: The protesting party can also request "further review" by CBP Headquarters if certain criteria are met, such as demonstrating that the local port decision is inconsistent with a prior ruling or involves novel legal questions.
- Judicial Review: If the administrative protest is denied (or considered denied if CBP does not act within 30 days), the importer may challenge the denial in the United States Court of International Trade (CIT) within 180 days of the denial notice.
Important Considerations
- Finality: Once the protest period has passed, the liquidation decision becomes final and conclusive by law, unless an exception applies.
- Liquidated Damages vs. Liquidation: Note that the process for appealing a final entry liquidation is different from petitioning for relief from a claim for liquidated damages (penalties for breach of a customs bond). Petitions for liquidated damages typically have a shorter timeframe (60 days) and are handled through a separate process.
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