In an August 2007 Federal Register notice, U.S. Customs and Border Protection (CBP) announced that if a single post-entry amendment (PEA) is submitted to CBP in a timely fashion, but the entry summary liquidates without taking the PEA into consideration, the PEA would be treated by CBP as a protest under 19 U.S.C. § 1514. See 72 Fed. Reg. 46,654 (August 21, 2007). On April 11, 2008, however, CBP announced it would no longer automatically convert such single PEAs into protests. See 73 Fed. Reg. 19,865 (April 11, 2008).

Source: Customs and Trade Client Alert
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