For entries made on or after December 18, 2004, a protest must be filed within:
- 1 year after the date of entry
- 30 days after the date of liquidation
- 180 days after the date of liquidation or other protestable decision
- 90 days after the date of liquidation
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C. 180 days after the date of liquidation or other protestable decision
The period is 180 days for entries on or after December 18, 2004 (90 days for earlier entries).
Source: 19 CFR 174.12(e)
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