What form must an importer file to challenge a liquidation with the port director?

To challenge a liquidation with the port director, an importer must file CBP Form 19. This form is specifically designed for the purpose of requesting a review or correction of a CBP action, such as the liquidation of entries. The form allows the importer to present their case for why they believe the liquidation was improper, providing the Customs and Border Protection (CBP) with the necessary documentation to review the circumstances surrounding the liquidation.

Other forms listed serve different purposes. For example, CBP Form 7501 is the entry summary form used to report the details of imported merchandise and is not used to appeal a liquidation. CBP Form 7533 is an application for a permit to transfer and lacks the specific function of challenging a liquidation decision. CBP Form 7552 pertains to a different area of customs processing, mainly connected with the entry of controlled goods. Thus, CBP Form 19 is the correct choice for this specific action in the customs appeal process.