What is a CIT protective filing?
Quick answer
A CIT (Court of International Trade) protective filing is a legal action filed in federal court to preserve your refund rights on entries whose 180-day protest window has closed. It is the mechanism for older liquidated entries that can no longer use the standard CBP protest process. Tariffi facilitates CIT filings at the 25% contingency tier.
Detailed Answer
The U.S. Court of International Trade (CIT) is the federal court with jurisdiction over customs disputes. A protective filing preserves your right to recover duties on entries that have passed the standard CBP protest deadline.
When a CIT filing is needed:
If an entry was liquidated more than 180 days ago, the standard protest window under 19 CFR § 174.12 has closed. The entry cannot be challenged through a normal CBP protest or CAPE declaration. However, you can still seek recovery by filing a summons and complaint in the CIT.
How CIT filing works:
- Tariffi identifies qualifying entries. Our ES-003 analysis flags entries that have been liquidated beyond 180 days and shows them in the 25% fee tier.
- The broker partner coordinates filing. CIT filings require coordination with a trade attorney (the broker handles the CBP-side; the attorney handles the court-side).
- The court processes the case. CIT cases run on the court's calendar — typically 6-18 months, sometimes longer depending on docket volume and case complexity.
- If the court rules in your favor, CBP is directed to issue the refund. Treasury ACHs the amount through the same process as standard CAPE refunds.
Why CIT filings cost more (25% tier):
- Court filing fees and attorney coordination costs
- Longer timeline requiring extended case management
- Additional documentation requirements
- Higher administrative burden per entry
Is it worth filing?
For entries with significant duty amounts (typically $10,000+ per entry), the 25% fee on a successful CIT filing still delivers meaningful recovery. For smaller entries, the cost-benefit may not justify the CIT route. Tariffi's analysis shows you the estimated net recovery per entry at the 25% tier so you can make an informed decision.
Your existing counsel: If you have a trade attorney or firm that handles CIT matters, the broker partner can coordinate with them. Enterprise engagements ($5M+ duty paid) often include this coordination as part of the co-advisory structure.
Related Questions
What does 'liquidation' mean for customs entries?
Liquidation is CBP's final determination of the duties, taxes, and fees owed on a customs entry. Once an entry is liquidated, the 180-day protest window starts. Unliquidated entries get the lowest Tariffi fee tier (10%), recently liquidated entries are 15%, and entries liquidated beyond 180 days require CIT filing at 25%.
How long does a tariff refund take?
Refund timing is governed by federal statute, not by Tariffi. CBP has up to two years to decide a protest under 19 U.S.C. § 1515, though most CAPE Phase 1 claims process faster. After CBP allows your claim, Treasury ACHs the refund within 3-5 business days. CIT filings for older entries add court calendar time.
What happens if CBP denies my claim?
If CBP denies any entry in your CAPE declaration, you owe nothing on the denied portion. Your broker partner (Filer of Record) responds to any CBP Form 28 or Form 29 within the scope of the LPOA at no additional charge. For entries worth contesting, the broker may file a further protest or recommend CIT action.
What is the deadline for CAPE Phase 1?
CAPE Phase 1 does not have a single batch deadline. Each entry has its own 180-day protest window per 19 CFR § 174.12 starting from the liquidation date. Entries that have already passed this window may still qualify through a protective CIT filing. File sooner to capture more entries before their individual windows close.
Need help?
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