If a U.S. shipment bill looks wrong, split the government assessment from private delivery charges before you complain. A CBP protest can challenge an incorrect duty, classification, valuation, or entry decision. It won't automatically cancel a carrier's brokerage fee, a merchant's import surcharge, or a state tax.
For most U.S. customs protests, the deadline is generally 180 days after liquidation or the decision being challenged. That clock usually does not start on the day the package arrived or the day you paid the courier.
This is general consumer information, not legal advice.
Identify who charged you
| Charge on your bill | Who controls it | First step |
|---|---|---|
| Customs duty or a CBP fee shown on the entry | U.S. Customs and Border Protection | Review the entry and consider a formal protest |
| Brokerage, clearance, advancement, or handling fee | Carrier or customs broker | Request an itemized bill and dispute the charge with the company |
| Import fee collected by a retailer at checkout | Retailer and the order terms | Ask the retailer to explain the estimate and refund policy |
| State or local sales tax | Seller or relevant tax authority | Use the applicable tax-billing route |
A carrier may have paid CBP on your behalf and then billed you. That still does not mean the carrier made the underlying customs decision. Get the customs entry information before you decide where to complain.
What a U.S. customs protest can cover
The formal process is a protest under 19 U.S.C. 1514 and 19 CFR Part 174. Depending on the facts, a protest can address:
- The tariff classification or Harmonized Tariff Schedule number
- The customs value used to calculate duty
- Country of origin or an incorrectly denied preference
- A duty rate or additional tariff line
- Liquidation or reliquidation of an entry
- Certain fees, charges, or other exactions connected with the entry
Name the specific entry and the decision you want corrected. Telling CBP only that the bill is "too high" is unlikely to be enough.
Who can file
The importer of record or an authorized customs broker normally controls the entry. A package recipient can dispute a carrier invoice, but that person may not have authority to file the CBP protest.
If you bought the goods from a retailer, ask:
- Who was listed as the importer of record?
- What is the entry number?
- Has the entry been liquidated?
- Who is authorized to file a protest?
- If CBP issues a refund, who will receive it?
CBP may send an IEEPA-related refund to the importer of record or to a designated recipient on CBP Form 4811. If you paid a retailer or courier, you may still need that business to pass the money through to you.
How to dispute the CBP charges
1. Collect the shipment file
Save digital copies of:
- Retail invoice and order confirmation
- Commercial invoice and packing list
- Air waybill, bill of lading, or tracking record
- Customs entry summary and entry number
- Liquidation or assessment information
- Courier or broker invoice
- Proof of payment
- Product description, photographs, specifications, and material details
- Country-of-origin records or a certificate of origin, if relevant
- Emails with the seller, carrier, broker, or CBP
Strip out payment-card numbers, passwords, and government identification numbers before you send anything.
2. Pin down the actual error
Common grounds include:
- The product was placed under the wrong tariff classification.
- The declared quantity, unit, weight, or currency was wrong.
- The customs value included an incorrect amount.
- The country of origin was recorded incorrectly.
- A qualifying preference or exemption was omitted.
- An additional tariff was applied to goods outside its scope.
- Duty or another entry charge was duplicated.
Classification turns on composition, function, construction, and intended use. A product name by itself may not distinguish the item from similar goods. Give the broker or CBP those facts.
Don't treat the amount on your retail receipt as the customs value. The declared value can depend on the transaction, packaging, transport terms, and other entry details. Ask the broker to show how that figure was calculated instead of attaching an invoice with no explanation.
3. Check liquidation and the filing deadline
Find the liquidation date in the entry records, or ask the importer of record or broker for it. Count the protest period from that date or from the decision being challenged, not from these other dates:
- Order date
- Date the goods entered the United States
- Date you paid the courier
- Delivery date
- Date of any later CBP decision, if that is the decision you are challenging
A complaint to UPS, FedEx, DHL, or another broker does not replace a CBP protest and does not stop the federal clock. If the deadline is close, preserve the formal customs remedy first and keep the billing discussion going in parallel.
If the entry has not been liquidated, a different correction route may apply. Ask the broker or CBP whether a post-summary correction, entry amendment, or another process is the right tool.
4. Calculate the amount you want returned
Prepare a short comparison for each disputed line:
| Item | Amount assessed | Amount you believe is correct | Difference |
|---|---|---|---|
| Customs value | $___ | $___ | $___ |
| Duty rate or tariff line | ___% | ___% | $___ |
| Other disputed CBP charge | $___ | $___ | $___ |
| Total refund requested | $___ |
Tie each figure to a document. A useful explanation looks like this:
The entry applied tariff number [number] at [rate] to [description]. The product is [composition and use]. Under the proposed classification [number], the applicable rate is [rate]. The attached product specifications and invoice support this classification. The requested refund for this line is $[amount].
Keep CBP charges separate from private brokerage, delivery, storage, or handling fees. Mixing every line from a courier invoice makes the request harder to review.
5. File the protest through the correct channel
Importers commonly use CBP Form 19 or an eligible electronic filing route through the Automated Commercial Environment. Follow the current CBP or port instructions and keep proof of submission.
Include:
- Importer of record name and contact details
- Entry number and port
- Date of liquidation or the decision
- Specific tariff numbers, fee lines, or issues challenged
- Facts supporting the correction
- Legal or classification basis, when known
- Original amount assessed
- Correct amount and refund requested
- An indexed list of attachments
- Signature and authority of the filer
A short protest with a clear calculation is stronger than a long complaint that never identifies the entry.
6. Track the decision and the payment path
Save the filing confirmation, later correspondence, and any request for more information. Ask the broker or importer of record to tell you when CBP issues a decision and whether the entry will be liquidated or reliquidated.
A CBP refund may not travel the same path as the money you already paid. If a retailer or courier collected the charge from you, confirm whether that company is holding a refund, seeking a broker correction, or asking you for more proof.
IEEPA-related tariff refunds
IEEPA entries need their own review. CBP maintains an official IEEPA Duty Refunds page describing entry review, liquidation or reliquidation, and payment to the importer of record or a designated refund recipient.
A news report, court ruling, or tariff headline does not make every shipment eligible. Before you file, check:
- Whether the entry actually contains an IEEPA tariff line
- The entry number and liquidation date
- Whether the entry falls within the current CBP filing criteria
- Whether a CAPE declaration, post-summary correction, protest, or another route applies
- Whether the importer of record or broker must submit the claim
- Whether another tariff or trade remedy remains payable
Keep a spreadsheet of affected entries, tariff lines, liquidation dates, amounts paid, and filing status. If an entry is close to the protest deadline and you can't confirm which refund procedure applies, get help from a qualified customs professional promptly. Waiting for an automatic refund can burn the deadline.
Disputing a carrier or broker fee
A private invoice is a separate complaint. Contact the billing department on the invoice and request:
- A line-by-line explanation of duty, tax, brokerage, advancement, and handling charges
- The customs entry number
- The commercial invoice used for clearance
- The tariff classification and customs value submitted
- Proof of the amount paid to CBP
- A correction or refund if the carrier or broker entered incorrect information
You can use the carrier's official support route, such as UPS U.S. support, but keep the customs deadline on a separate calendar.
If the underlying duty is wrong, ask the importer of record or authorized broker to pursue the CBP correction. If the government assessment was correct and the problem is an unauthorized or duplicated private fee, aim the complaint at the carrier's invoice and contract.
A broker's mistake can also raise a contract, insurance, or professional-negligence issue. Keep the broker agreement, power of attorney, invoices, and written instructions. A successful CBP refund does not automatically repay every private cost.
Complaint and protest template
Adapt this wording to the relevant form or electronic filing system:
Subject: Protest of Entry [entry number] - [specific issue]
I am [the importer of record / authorized agent] for entry [number],
filed at [port]. The entry was liquidated, or the decision was issued,
on [date].
I protest [identify the classification, valuation, tariff line, fee, or
other decision]. CBP assessed $[amount]. The correct amount is $[amount],
producing a requested refund of $[amount].
The basis for this request is:
[Explain the product facts, origin, value, rate, or other error.]
Attached are:
1. [Invoice]
2. [Entry summary]
3. [Product specifications or origin evidence]
4. [Calculation]
5. [Other supporting record]
Please confirm receipt and direct any questions to [name and contact].For a carrier or broker, ask for an itemized invoice review:
I dispute line [number] on invoice [number]. Please provide the customs
entry, classification, customs value, proof of payment, and a breakdown
of all private fees. The shipment was assessed [describe the suspected
error]. Please correct the invoice and confirm whether the importer of
record must file a separate CBP protest.Mistakes that commonly weaken a claim
- Using the delivery date as the deadline. Find the liquidation or decision date.
- Complaining only to the courier. A private billing ticket does not substitute for a CBP protest.
- Disputing the total without identifying a line. State the entry, tariff number, amount, and requested correction.
- Providing only a product name. Include composition, function, photographs, specifications, and intended use.
- Mixing government and private charges. Ask CBP to review CBP charges and the carrier to review its own fees.
- Assuming a refund is automatic. Confirm eligibility, filing route, recipient, and entry status.
- Waiting on a broker's promise. Get the filing confirmation in writing and track the deadline yourself.
If the entry was cleared outside the United States
The 180-day rule and CBP Form 19 apply to U.S. customs entries. They do not set the deadline for an EU, UK, or Canadian entry. Those systems use different authorities, forms, and appeal periods, and the period can also vary by the type of customs decision.
Start with the assessment or appeal notice issued by the relevant customs authority. Don't reuse a U.S. protest template or copy a deadline from another country. If a shipment moved through more than one jurisdiction, identify which authority assessed each charge before you file.
What to do now
Get the entry number, importer-of-record details, itemized invoice, and liquidation date. Then put the disputed amount in one of three places: a CBP protest, a carrier or broker billing complaint, or a retailer refund request. If the 180-day U.S. deadline is close, file the formal customs protest first.