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19 CFR § 111.40 - Protests.

---
identifier: "/us/cfr/t19/s111.40"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 111.40 - Protests."
title_number: 19
title_name: "Customs Duties"
section_number: "111.40"
section_name: "Protests."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "111"
part_name: "CUSTOMS BROKERS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "19 U.S.C. 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States), 1624; 1641."
regulatory_source: "T.D. 00-17, 65 FR 13891, Mar. 15, 2000, unless otherwise noted."
cfr_part: "111"
---

# 111.40 Protests.

A broker must not act on behalf of any person, or attempt to represent any person, regarding any protest unless he is authorized to do so in accordance with part 174 of this chapter.