The World Spice Company (World Spice) recently received a Customs Form 4333-A Courtesy Notice of Liquidation for an entry summary filed on its behalf by Euro Customs Broker, a licensed U.S. Customs broker. World Spice obtained additional information that would lower the entered value of the merchandise on the entry, and wants to protest the appraisement of the merchandise to obtain a substantial refund. World Spice revoked the power of attorney issued to Euro Customs Broker because they were dissatisfied with the services Euro provided. Based on the above information, which ONE of the following is a true statement?
A) World Spice cannot file its own protest.
B) Euro Customs Broker is mandated by the Customs regulations to complete any entries filed with its filer code, so Euro must file the protest on behalf of World Spice.
C) World Spice does not need to verify the liquidation date that is posted on the Bulletin Notice of Liquidation that is posted at the Customhouse before filing the protest because the Courtesy Notice of Liquidation is the legal notice of liquidation.
D) World Spice may hire a new broker to file the protest on its behalf.
E) World Spice or its agent must file the protest on Customs Form 19.
[bg_collapse view=”button-green” color=”#4a4949″ icon=”arrow” expand_text=”Show Answer and Citation” collapse_text=”Hide Answer and Citation” ]
The Answer is: D
Citation: 19 CFR 174.12(a)(1); 174.12(a)(6); 159.12(g)
[/bg_collapse]