Importer A recently received a Customs Form 4333-A Courtesy Notice for the liquidation of an entry summary filed on its behalf by Broker B. Importer A obtains additional information pertaining to the material content of its merchandise and wants to protest the liquidated classification to obtain a lower duty rate, which will result in a substantial refund. Importer A has revoked the power of attorney issued to Broker B because the services provided during the filing of the entry summary were considered unsatisfactory. Under these circumstances, which statement is true?
A. Importer A cannot file its own protest because it did not file the entry summary
B. Broker B is mandated by regulation to complete the final customs transaction on an entry summary with its filer code and entry number and is therefore required to file the protest on Importer A‘s behalf
C. Importer A must file an affidavit at the port where the entries are filed attesting to the fact that Broker B no longer has power of attorney
D. Importer A may hire a new broker to file a protest on its behalf
E. Broker B may hire another broker as a subagent to file the protest for Importer A
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The Answer is: D
Citation: 19 CFR 174.12(a)(1); 19 CFR 174.12(a)(6)
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