19 CFR § 174.16 - Limitation on protests after reliquidation.

---
identifier: "/us/cfr/t19/s174.16"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 174.16 - Limitation on protests after reliquidation."
title_number: 19
title_name: "Customs Duties"
section_number: "174.16"
section_name: "Limitation on protests after reliquidation."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "174"
part_name: "PROTESTS"
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, 1514, 1515, 1624."
regulatory_source: "T.D. 70-181, 35 FR 13429, Aug. 22, 1970, unless otherwise noted."
cfr_part: "174"
---


# 174.16 Limitation on protests after reliquidation.

A protest shall not be filed against the reliquidation decision of the port director or Center director made before January 19, 2017, or the reliquidation decision of the Center director made on or after January 19, 2017, upon any question not involved in the reliquidation.

[CBP Dec. No. 16-26, 81 FR 93025, Dec. 20, 2016]