CUSTOMS COMPLIANCE | 2026-08-21

Customs Protest Under 19 U.S.C. 1514: Tariff Refund Rights for California Importers (2026 Guide)

How California importers preserve tariff refund rights by filing timely CBP protests before liquidation becomes final.

For California businesses that move goods through the Ports of Los Angeles and Long Beach, the largest container gateway in the United States, a customs protest is often the only way to recover duties that Customs and Border Protection charged incorrectly. In 2026, importers are filing protests in record numbers to preserve potential refunds tied to contested tariff programs, including duties assessed under IEEPA authority that the Supreme Court addressed this year and Section 301 actions still

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