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April 2024, question 60

Entry / Entry Summary · Duties, MPF, HMF and calculations

Broker ABC receives documents to clear an ocean shipment of $250,000 in ceramic plates. The invoice indicates that the merchandise was manufactured in South Korea. Broker ABC did not receive additional information regarding the country of origin before filing the entry summary and paying the duties, merchandise processing fee, and harbor maintenance fee. Upon receiving the proof of country of origin, Broker ABC filed a timely post importation claim under the US-Korea Free Trade Agreement (KORUS). Upon liquidation, what will CBP refund?

  1. The refund will be 100% of the duties, merchandise processing fee (MPF), harbor maintenance fee (HMF), plus interest calculated from the date of payment to the date of liquidation.
  2. The refund will be 100% of the duties and MPF only plus interest calculated from the date of payment to the date of liquidation.
  3. The refund will be 100% of the duties, MPF, and HMF plus interest calculated from the date of entry to the date of payment.
  4. The refund will be 99% of the duties and MPF only but no interest as a refund resulting from post-importation claim for duty preference under the KORUS is not eligible for interest.
Page from CBP's April 2024 exam booklet for question 60
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CBP's answer: B. B: The refund will be 100% of the duties and MPF only plus interest calculated from the date of payment to the date of liquidation.

The MPF does not apply to originating KORUS goods, and duties are refunded under a timely post-importation claim, so the refund covers duties and MPF but not the harbor maintenance fee, which has no KORUS exemption. That is B. The refund also carries interest; CBP's key counts it from payment to liquidation.

will not apply to goods that qualify as originating goods under § 203 of the United States-Korea Free Trade Agreement 19 CFR 24.23(c)(13)
or, in a case in which a proper claim is filed under 19 U.S.C. 1520(d), from the date such claim is filed, to the date of liquidation or reliquidation of the applicable entry or reconciliation 19 CFR 24.36(a)(1)

Search for: post importation claim KORUS refund

CBP's key cites: 19 CFR 24.3a; 19 CFR 24.23(c)(13); 19 CFR 24.24

Edition note: CBP's key says interest runs from the date of payment. The pinned 24.36(a)(1) says that for a proper 19 USC 1520(d) claim, interest runs from the date the claim is filed to liquidation. The refund of duties and MPF without HMF still matches the pinned text.

Change watch: § 24.23 changed in the April 1, 2026 eCFR (the quoted text is unchanged); § 24.36 changed in the April 1, 2026 eCFR (the quoted text is unchanged).

Question and key from CBP's April 2024 exam and answer key. The walk-through is ours; quotes are from the pinned editions in the reference viewer (HTSUS 2026 Basic, 19 CFR 2025 edition).