((a)) ** Finality of decisions; return of papers** Except as provided in subsection (b) of this section, (relating to voluntary reliquidations), (relating to petitions by domestic interested parties), (relating to refunds), and (but only with respect to taxes imposed under chapters 51 and 52 of such title), any clerical error, mistake of fact, or other inadvertence, whether or not resulting from or contained in an electronic transmission, adverse to the importer, in any entry, liquidation, or reliquidation, and, decisions of the Customs Service, including the legality of all orders and findings entering into the same, as to—

((1)) the appraised value of merchandise;

((2)) the classification and rate and amount of duties chargeable;

((3)) all charges or exactions of whatever character within the jurisdiction of the Secretary of the Treasury;

((4)) the exclusion of merchandise from entry or delivery or a demand for redelivery to customs custody under any provision of the customs laws, except a determination appealable under ;

((5)) the liquidation or reliquidation of an entry, or reconciliation as to the issues contained therein, or any modification thereof, including the liquidation of an entry, pursuant to either or ;

((6)) the refusal to pay a claim for drawback; or

((7)) the refusal to reliquidate an entry under subsection (d) of ;

((b)) ** Finality of determinations** With respect to determinations made under section 1303  of this title or subtitle IV of this chapter which are reviewable under , determinations of the Customs Service are final and conclusive upon all persons (including the United States and any officer thereof) unless a civil action contesting a determination listed in is commenced in the United States Court of International Trade, or review by a binational panel of a determination to which applies is commenced pursuant to .1section 1516a of this titlesection 1516a of this titlesection 1516a(g)(2) of this titlesection 1516a(g) of this title

((c)) ** Form, number, and amendment of protest; filing of protest**

((1)) A protest of a decision made under subsection (a) shall be filed in writing, or transmitted electronically pursuant to an electronic data interchange system, in accordance with regulations prescribed by the Secretary. A protest must set forth distinctly and specifically—

((A)) each decision described in subsection (a) as to which protest is made;

((B)) each category of merchandise affected by each decision set forth under paragraph (1);

((C)) the nature of each objection and the reasons therefor; and

((D)) any other matter required by the Secretary by regulation.

((2)) Except as provided in sections 1485(d) and 1557(b) of this title, protests may be filed with respect to merchandise which is the subject of a decision specified in subsection (a) by—

((A)) the importers or consignees shown on the entry papers, or their sureties;

((B)) any person paying any charge or exaction;

((C)) any person seeking entry or delivery;

((D)) any person filing a claim for drawback;

((E)) with respect to a determination of origin under , any exporter or producer of the merchandise subject to that determination, if the exporter or producer completed and signed a USMCA certification of origin (as such term is defined in ) covering the merchandise; or

((F)) any authorized agent of any of the persons described in clauses (A) through (E).

((3)) A protest of a decision, order, or finding described in subsection (a) shall be filed with the Customs Service within 180 days after but not before—

((A)) date of liquidation or reliquidation, or

((B)) in circumstances where subparagraph (A) is inapplicable, the date of the decision as to which protest is made.

((d)) ** Limitation on protest of reliquidation** The reliquidation of an entry shall not open such entry so that a protest may be filed against the decision of the Customs Service upon any question not involved in such reliquidation.

((e)) ** Advance notice of certain determinations** Except as provided in subsection (f), an exporter or producer referred to in subsection (c)(2)(E) shall be provided notice in advance of an adverse determination of origin under . The Secretary may, by regulations, prescribe the time period in which such advance notice shall be issued and authorize the Customs Service to provide in the notice the entry number and any other entry information considered necessary to allow the exporter or producer to exercise the rights provided by this section.section 4531 of this title

((f)) ** Denial of preferential tariff treatment under the USMCA** If U.S. Customs and Border Protection or U.S. Immigration and Customs Enforcement of the Department of Homeland Security finds indications of a pattern of conduct by an importer, exporter, or producer of false or unsupported representations that goods qualify under the rules of origin provided for in , U.S. Customs and Border Protection, in accordance with regulations prescribed by the Secretary of the Treasury, may suspend preferential tariff treatment under the USMCA (as defined in ) to entries of identical goods covered by subsequent representations by that importer, exporter, or producer until U.S. Customs and Border Protection determines that representations of that person are in conformity with such .section 4531 of this titlesection 4502 of this titlesection 4531 of this title

((g)) ** Denial of preferential tariff treatment under United States-Chile Free Trade Agreement** If the Bureau of Customs and Border Protection or the Bureau of Immigration and Customs Enforcement finds indications of a pattern of conduct by an importer of false or unsupported representations that goods qualify under the rules of origin set out in section 202 of the United States-Chile Free Trade Agreement Implementation Act, the Bureau of Customs and Border Protection, in accordance with regulations issued by the Secretary of the Treasury, may deny preferential tariff treatment under the United States-Chile Free Trade Agreement to entries of identical goods imported by that person until the person establishes to the satisfaction of the Bureau of Customs and Border Protection that representations of that person are in conformity with such section 202.

((h)) ** Denial of preferential tariff treatment under the Dominican Republic-Central America-United States Free Trade Agreement** If the Bureau of Customs and Border Protection or the Bureau of Immigration and Customs Enforcement finds indications of a pattern of conduct by an importer, exporter, or producer of false or unsupported representations that goods qualify under the rules of origin set out in , the Bureau of Customs and Border Protection, in accordance with regulations issued by the Secretary of the Treasury, may suspend preferential tariff treatment under the Dominican Republic-Central America-United States Free Trade Agreement to entries of identical goods covered by subsequent representations by that importer, exporter, or producer until the Bureau of Customs and Border Protection determines that representations of that person are in conformity with such .section 4033 of this titlesection 4033 of this title

((i)) ** Denial of preferential tariff treatment under the United States-Peru Trade Promotion Agreement** If U.S. Customs and Border Protection or U.S. Immigration and Customs Enforcement of the Department of Homeland Security finds indications of a pattern of conduct by an importer, exporter, or producer of false or unsupported representations that goods qualify under the rules of origin provided for in section 203 of the United States-Peru Trade Promotion Agreement Implementation Act, U.S. Customs and Border Protection, in accordance with regulations issued by the Secretary of the Treasury, may suspend preferential tariff treatment under the United States-Peru Trade Promotion Agreement to entries of identical goods covered by subsequent representations by that importer, exporter, or producer until U.S. Customs and Border Protection determines that representations of that person are in conformity with such section 203.

((j)) ** Denial of preferential tariff treatment under the United States–Korea Free Trade Agreement** If U.S. Customs and Border Protection or U.S. Immigration and Customs Enforcement of the Department of Homeland Security finds indications of a pattern of conduct by an importer, exporter, or producer of false or unsupported representations that goods qualify under the rules of origin provided for in section 202 of the United States–Korea Free Trade Agreement Implementation Act, U.S. Customs and Border Protection, in accordance with regulations issued by the Secretary of the Treasury, may suspend preferential tariff treatment under the United States–Korea Free Trade Agreement Implementation Act to entries of identical goods covered by subsequent representations by that importer, exporter, or producer until U.S. Customs and Border Protection determines that representations of that person are in conformity with such section 202.

((k)) ** Denial of preferential tariff treatment under the United States–Colombia Trade Promotion Agreement** If U.S. Customs and Border Protection or U.S. Immigration and Customs Enforcement of the Department of Homeland Security finds indications of a pattern of conduct by an importer, exporter, or producer of false or unsupported representations that goods qualify under the rules of origin provided for in section 203 of the United States–Colombia Trade Promotion Agreement Implementation Act, U.S. Customs and Border Protection, in accordance with regulations issued by the Secretary of the Treasury, may suspend preferential tariff treatment under the United States–Colombia Trade Promotion Agreement to entries of identical goods covered by subsequent representations by that importer, exporter, or producer until U.S. Customs and Border Protection determines that representations of that person are in conformity with such section 203.

((l)) ** Denial of preferential tariff treatment under the United States–Panama Trade Promotion Agreement** If U.S. Customs and Border Protection or U.S. Immigration and Customs Enforcement of the Department of Homeland Security finds indications of a pattern of conduct by an importer, exporter, or producer of false or unsupported representations that goods qualify under the rules of origin provided for in section 203 of the United States–Panama Trade Promotion Agreement Implementation Act, U.S. Customs and Border Protection, in accordance with regulations issued by the Secretary of the Treasury, may suspend preferential tariff treatment under the United States–Panama Trade Promotion Agreement to entries of identical goods covered by subsequent representations by that importer, exporter, or producer until U.S. Customs and Border Protection determines that representations of that person are in conformity with such section 203.