19 U.S.C. § 1513: Customs officer’s immunity

No customs officer shall be liable in any way to any person for or on account of—(1) any ruling or decision regarding the appraisement or the classification of any imported merchandise or regarding the duties, fees, and taxes charged thereon, (2) the collection of any dues, charges, duties, fees, and taxes on or on account of any imported merchandise, or (3) any other matter or thing as to which any person might under this chapter be entitled to protest or appeal from the decision of such officer.