How to File a Section 122 Protest with CBP in 2026

How do I file a Section 122 tariff protest with CBP?

File a protest under 19 U.S.C. 1514 through the ACE Portal using CBP Form 19 (or its electronic equivalent through ABI). The protest must be filed within 180 days of liquidation of each affected entry, must identify the entry number, liquidation date, and CBP decision being protested, and must cite the legal grounds (in this case, State of Washington v. Trump, Slip Op. 26-47, May 7, 2026, holding Section 122 tariffs unlawful).

Who can file a Section 122 protest?

The importer of record or consignee shown on the entry papers has standing. A licensed customs broker or trade attorney can file on behalf of the importer with proper authorization. Foreign suppliers and freight forwarders do not have standing.

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The May 7, 2026 CIT decision in State of Washington v. Trump held Section 122 tariffs unlawful but limited the injunction to three plaintiffs. For every other importer, the standard CBP protest pathway under 19 U.S.C. 1514 is the only mechanism to preserve refund rights pending the Federal Circuit appeal. The protest is procedurally straightforward and operationally critical: it preserves the entry-level question without requiring the importer to fully litigate the merits. GingerControl's duty recovery service supports protest filings as part of Section 122 refund-rights preservation. Book a no-cost consultation with Chen to evaluate your exposure.

Last updated: May 2026

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Step 1: Confirm Standing and Timing

Only the importer of record or consignee shown on the entry summary has standing to protest under 19 U.S.C. 1514 [1]. Confirm this on each entry before preparing the protest. A licensed customs broker or attorney can file on behalf of the importer with written authorization (typically a CBP Form 5106 power of attorney is already on file).

Timing is the critical element. The protest must be filed within 180 days of the date of liquidation [1]. Three things to know about timing:

Concept	What it means
Liquidation	CBP's act of making the duty determination on the entry final
Date of liquidation	The official date CBP posts liquidation in ACE; this starts the 180-day clock
180-day deadline	Strict, no extensions, no equitable tolling

If you miss the deadline by one day, the liquidation is final and the refund right is lost regardless of how the Federal Circuit rules.

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Step 2: Pull the Entry Summary and Identify Section 122

For each entry you intend to protest, pull the entry summary from ACE (or from your customs broker). Identify the Section 122 line, which appears under the relevant Chapter 99 heading.

The entry summary typically shows:

• Entry number
• Entry date
• Liquidation date (once liquidated)
• HTS lines with duty calculations
• Section 122 line: Chapter 99 heading, 10% rate, duty amount
• Other surcharges: Section 232, Section 301, Chapter 99 additional tariffs, MPF, HMF

The protest will request refund of the Section 122 amount specifically. Do not protest the other duty lines unless they are independently questionable.

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Step 3: Prepare CBP Form 19 (or Electronic Equivalent)

Protests are filed using CBP Form 19 (Protest), either as a paper form filed at the port of entry or, more commonly in 2026, through the ACE Portal electronic submission [2]. Required content:

Field	What to include
Importer name and number	As shown on the entry summary
Entry number(s)	Each entry being protested
Date of liquidation	For each entry
Port of entry	Where the entries were filed
CBP decision being protested	Liquidation including Section 122 duties
Legal grounds	CIT, State of Washington v. Trump, Slip Op. 26-47, May 7, 2026, holding Section 122 tariffs in excess of statutory authority under 19 U.S.C. 2132
Relief requested	Reliquidation without Section 122 duties; refund of Section 122 amounts paid with interest as appropriate
Signature and date	Importer, broker, or authorized attorney

Under 19 CFR 174.13(b), a single protest may cover multiple entries at the same port if the issues are substantially identical [3]. For Section 122 protests, this is typically the case, so consolidation significantly reduces filing costs.

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Step 4: File Through the ACE Portal

Submit the completed protest through the ACE Portal's protest module. The system generates a protest number that serves as the official tracking identifier. Keep this number for status checks and follow-up communication with CBP.

GingerControl is AI global trade compliance infrastructure that helps importers, exporters, and customs brokers classify products, engineer optimal tariff positions, calculate duties, and track policy changes. The entry-level documentation produced through the platform supports the factual elements of the protest filing.

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Step 5: Request Suspension Pending Appellate Resolution

In the protest itself, request that CBP suspend action on the protest pending final judicial resolution of the Section 122 legal question. CBP routinely suspends protests on issues currently being litigated. The suspension preserves the protest without forcing CBP to decide the merits while the Federal Circuit appeal is pending [4].

Without a suspension request, CBP may deny the protest based on current statutory authority and require the importer to seek judicial review in the CIT, which is more expensive and complicated than the protest pathway.

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Step 6: Monitor Status and Refund Processing

After filing, monitor the protest status through ACE. Typical milestones:

Stage	Timing
Protest filed and acknowledged	Within days of submission
CBP suspension granted (if requested)	Within weeks
Federal Circuit decision	Late 2026 or early 2027 (estimated)
CBP processes suspended protests	After final judicial resolution
Refund issued (if granted)	30-90 days after CBP decision; ACH only since February 6, 2026

The refund timeline is governed by the appellate process. The protest filing itself does not generate a refund; it preserves the right to one.

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Common Mistakes to Avoid

Six recurring errors that cost importers their refund rights:

1. Missing the 180-day deadline. No extensions exist. Calendar each liquidation date the day it appears in ACE.
2. Protesting the wrong entry decision. The protest must challenge the liquidation, not the original entry filing.
3. Failing to cite the CIT ruling. Without citing State of Washington v. Trump (Slip Op. 26-47), the protest has no current legal foundation. CBP may deny on the spot.
4. Filing without suspension request. CBP may deny the merits and force the importer to escalate to litigation.
5. Filing one protest per entry when consolidation is possible. Multi-entry consolidated protests at the same port reduce costs significantly.
6. Forgetting non-Section-122 issues. If the entry has other questionable lines (Section 301 misclassification, Section 232 boundary issues), include those in the protest, since each entry only gets one protest under 19 U.S.C. 1514.

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Sample Protest Language

A workable Section 122 protest legal grounds paragraph:

The liquidation of Entry No. [XXXXXXXXXX] dated [Date] is protested under 19 U.S.C. 1514 to the extent it includes additional duties imposed under Proclamation 11012 (Section 122 of the Trade Act of 1974, 19 U.S.C. 2132). The U.S. Court of International Trade held in State of Washington et al. v. Trump, Slip Op. 26-47 (May 7, 2026), that Proclamation 11012 exceeded statutory authority because a goods trade deficit is not a "fundamental international payments problem" within the meaning of 19 U.S.C. 2132. The importer requests reliquidation without the Section 122 duties and refund of the Section 122 amount paid, with statutory interest as provided by 19 U.S.C. 1505(c). The importer requests that CBP suspend action on this protest pending final judicial resolution of the Section 122 legal question by the U.S. Court of Appeals for the Federal Circuit.

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Frequently Asked Questions

What is the deadline to file a Section 122 protest?

180 days from the date of liquidation of the entry. The deadline is strict under 19 U.S.C. 1514 with no extensions or equitable tolling.

Can I file a protest before the entry liquidates?

No. The protest right exists only after liquidation. Before liquidation, the duty determination is not yet final and there is nothing to protest.

Can a customs broker file the protest for me?

Yes, licensed customs brokers and trade attorneys can file on behalf of the importer of record with proper authorization (typically the existing CBP Form 5106 power of attorney is sufficient).

Do I need to retain a trade attorney to file the protest?

Not legally required, but recommended for protests where the legal grounds reference appellate-pending CIT precedent. The protest is procedurally simple but the legal positioning matters when CBP eventually rules on the merits.

How much does it cost to file a Section 122 protest?

Customs broker filing fees typically range from $200-$500 per protest (regardless of the number of entries on a consolidated protest). Trade attorney fees for protest drafting and filing typically run $1,500-$5,000 depending on complexity.

Can a single protest cover multiple entries?

Yes, under 19 CFR 174.13(b), a single protest may cover multiple entries at the same port if the issues are substantially identical. Section 122 protests are typically substantially identical across entries, making consolidation straightforward.

What happens if CBP denies the protest?

The importer has 180 days from the denial to file a complaint with the CIT to challenge the denial. For Section 122 protests filed with a suspension request, CBP typically holds the protest in abeyance rather than denying outright, preserving the appellate-driven timing.

What if I am one of the named plaintiffs in State of Washington v. Trump?

The injunction applies to your entries automatically. CBP will reliquidate covered entries without Section 122 duties as part of compliance with the injunction. You do not need to file individual protests on entries covered by the injunction.

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Get Help with Section 122 Protests

If your company has Section 122 entries approaching liquidation or already liquidated within the 180-day window, the protest pathway is the only legally available route to preserve refund rights pending the Federal Circuit appeal. GingerControl's duty recovery service quantifies Section 122 exposure across your entry history, maps liquidation dates, and supports protest filings through licensed broker partners. Book a no-cost consultation with Chen to discuss your situation.

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Related Articles

• CIT Strikes Down Section 122 Tariffs (May 7, 2026): What the Ruling Actually Says
• How to Preserve Section 122 Tariff Refund Rights After the CIT Ruling
• When Do Section 122 Tariffs Expire?
• IEEPA Tariff Refund Guide

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References

[REF 1] 19 U.S.C. 1514, Protest against decisions of Customs Service Source: Cornell LII

[REF 2] CBP, Protests Overview Source: CBP Protests

[REF 3] 19 CFR Part 174, Protests Source: eCFR Part 174

[REF 4] U.S. Court of International Trade, Slip Op. 26-47, State of Washington et al. v. Trump, May 7, 2026 Source: CIT Slip Op. 26-47