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To: Les H who wrote (49177)	12/1/2025 7:24:29 PM
From: ajtj99	Respond to of 49753

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.

To: Les H who wrote (49177)	12/2/2025 8:44:00 AM
From: Les H	Read Replies (1) \| Respond to of 49753

Costco sues US to preserve tariff refunds if Trump loses appeal Story by James Powel, USA TODAY Costco also claims in the lawsuit that Customs and Border Protection (CBP) denied its request to delay the calculation of the total tariffs that it owes. The lawsuit claims that Costco’s ability to receive a refund will be significantly impacted if those calculations are completed. The suit is separate from the larger case challenging Trump’s tariffs that the Supreme Court heard on Nov. 5. Costco sues US to preserve tariff refunds if Trump loses appeal Liquidation in tariffs refers to the final determination by U.S. Customs and Border Protection (CBP) of the duties, taxes, and fees owed on imported goods, making the initial payment legally binding. Understanding Liquidation Liquidation is a critical step in the customs process that occurs after goods have been imported into the United States. When an importer files an entry summary with CBP, they initially pay estimated duties based on the declared value and classification of the goods. Liquidation is the process through which CBP reviews this entry and makes a final calculation of the actual duties and taxes owed. stileintl.com+1 Key Aspects of Liquidation Final Calculation: Liquidation represents the official closing of the entry, confirming whether the estimated duties were accurate or if adjustments are necessary. This process ensures that the amounts owed become final and legally binding unless a protest is filed. [url=https://www.bing.com/ck/a?!&&p=99d51463ae25eba6f2f3b3f484aabc42795e7f26d98f6286aaf31a277ec3f634JmltdHM9MTc2NDYzMzYwMA&ptn=3&ver=2&hsh=4&fclid=3fea0ff8-f285-6533-05b2-1970f32b642c&psq=what+is+a+tariff+liquidation&u=a1aHR0cHM6Ly9sZWdhbGNsYXJpdHkub3JnLzE5LXVzYy0xNTA0LWN1c3RvbXMtbGlxdWlkYXRpb24tYW5kLWRlYWRsaW5lcy1leHBsYWluZWQv&ntb=1]Timeframe: CBP is required to liquidate entries within one year from the date of entry, unless specific conditions extend this period. If CBP fails to act within this timeframe, the entry is automatically liquidated at the amounts declared by the importer.[/url] Protests and Adjustments: After liquidation, importers have a limited time (typically 180 days) to challenge CBP's decision through a formal protest if they believe the liquidation was incorrect. Impact on Importers: The outcome of liquidation can significantly affect an importer's financial obligations. It may result in a refund for overpayments, a bill for additional duties owed, or no change at all. Sources Conclusion In summary, liquidation in tariffs is a formal customs procedure that finalizes the duties and taxes owed on imported goods. It is essential for importers to understand this process, as it impacts their financial responsibilities and the legality of their transactions with CBP. Proper management of liquidation can help avoid penalties and recover overpayments effectively.