19 CFR § 144.28 - Protest by transferee.
---
identifier: "/us/cfr/t19/s144.28"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 144.28 - Protest by transferee."
title_number: 19
title_name: "Customs Duties"
section_number: "144.28"
section_name: "Protest by transferee."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "144"
part_name: "WAREHOUSE AND REWAREHOUSE ENTRIES AND WITHDRAWALS"
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, 1484, 1557, 1559, 1624."
regulatory_source: "T.D. 73-175, 38 FR 17464, July 2, 1973, unless otherwise noted."
cfr_part: "144"
---
# 144.28 Protest by transferee.
(a) *Entries on or after January 12, 1971.* A transferee of merchandise entered for warehouse on or after January 12, 1971, shall have the right to file a protest under section 514, Tariff Act of 1930, as amended (19 U.S.C. 1514), to the same extent that such right would have been available to the transferor.
(b) *Entries prior to January 12, 1971.* A transferee of merchandise entered for warehouse prior to January 12, 1971, shall have no right to file a protest, except under the conditions set forth in section 557(b), Tariff Act of 1930, as amended (19 U.S.C. 1557(b)), prior to the amendments made thereto by Pub. L. 91-685, effective January 12, 1971 (T.D. 71-55).