What Are CF-28 and CF-29 Notices?

Customs entries remain open until liquidation — CBP's formal closing of the entry. The default liquidation timeline is 1 year from entry, extendable in 1-year increments up to 4 years. AD/CVD entries can remain open for years pending Commerce administrative review. CBP can request information, propose adjustments, and reliquidate at any point in this window.

A CF-28 is a question, not an accusation. Respond within the stated timeframe — typically 30 days — with complete substantive documentation. A non-response or thin response signals CBP that you cannot defend your declared values, and CBP will proceed to a CF-29 decision based on available information. For entries with significant duty exposure or fraud implications, consult a customs attorney before responding; CF-28 responses can be used in later penalty proceedings.

A CF-29 is CBP's stated decision. You have a brief comment window (typically 20–30 days) to submit additional facts before the action becomes final. A binding ruling for the same product from CBP's CROSS database is particularly powerful at this stage — CBP must follow its own rulings. After CBP finalizes the action and reliquidates the entry at the adjusted rate, the protest path begins.

Under 19 USC § 1514, an importer has 180 days from the date of liquidation to file a protest (CF-19). This is a statutory deadline; protests filed even one day late are rejected as untimely regardless of merit. Liquidation notices are posted to the ACE portal — set up a process to track liquidation dates for any entry that received CF-28 or CF-29 correspondence. CBP has up to 2 years to act on a filed protest; a denial can be appealed to the US Court of International Trade within 180 days of denial.

If you discover a misclassification, valuation error, or origin error before CBP initiates an inquiry, voluntary prior disclosure under 19 CFR § 162.74 reduces penalties dramatically — often to zero for unintentional violations, or 2× rather than 4× for gross negligence or fraud. The window closes once CBP has opened an inquiry on the affected entries. For systemic issues uncovered by internal audit, prior disclosure is often the lowest-cost resolution path.