CBP Requires Individual Protests Within 180 Days to Preserve Rights Following CIT Ruling on Section 122 Tariffs

On May 12, 2026, U.S. Customs and Border Protection (CBP) issued a CSMS message with specific operational guidance for importers and customs brokers regarding the treatment of entries subject to duties assessed under Section 122 of the Trade Act of 1974. The message was issued in response to a Court of International Trade (CIT) ruling that challenged the legality of those duties. CBP made clear that it will not modify its current liquidation procedures or process any refunds on its own initiative while the stay requested by the Department of Justice (DOJ) before the appellate court remains pending.

The CSMS message is CBP's official channel for issuing operationally binding instructions to the U.S. trade community. In this context, it defines the required conduct for brokers and importers during the ongoing litigation and specifies the only available mechanism to preserve refund rights: filing individual protests.