---
kind: "section"
citation: "19 C.F.R. § 144.28"
title: "19"
number: "144.28"
heading: "Protest by transferee."
url: "https://uscodex.org/cfr/19/144.28"
---

# §144.28. Protest by transferee.

- (a) **Entries on or after January 12, 1971.** A transferee of merchandise entered for warehouse on or after January 12, 1971, shall have the right to file a protest under [section 514](/cfr/19/514.md), Tariff Act of 1930, as amended ([19 U.S.C. 1514](/usc/19/1514.md)), to the same extent that such right would have been available to the transferor.
- (b) **Entries prior to January 12, 1971.** A transferee of merchandise entered for warehouse prior to January 12, 1971, shall have no right to file a protest, except under the conditions set forth in [section 557(b)](/cfr/19/557.md?p=b), Tariff Act of 1930, as amended ([19 U.S.C. 1557(b)](/usc/19/1557.md?p=b)), prior to the amendments made thereto by Pub. L. 91-685, effective January 12, 1971 (T.D. 71-55).

## Notes

### Authority

Authority: 19 U.S.C. 66, 1484, 1557, 1559, 1624. Section 144.3 also issued under 19 U.S.C. 1563; Section 144.33 also issued under 19 U.S.C. 1562; Section 144.37 also issued under 19 U.S.C. 1555, 1562.

### Source

Source: T.D. 73-175, 38 FR 17464, July 2, 1973, unless otherwise noted.