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April 2024, question 62

Entry / Entry Summary · Practical exercises

Use the provided calendar and the following entry record information to determine the answer with the correct dates in order for 1) entry filing due date, 2) final possible post- summary correction (PSC) submission date without an extension, and 3) final protest submission date. If any single date in the series is incorrect, the entire answer is incorrect. • The shipment is of commercial goods whose entered value exceeds $2,500.00, and it arrived at the port of entry on February 15, 2024. • The date of entry is the same date that the broker filed entry and is February 16, 2024. • Broker filed entry summary and paid the amount due on March 4, 2024. • Broker filed a PSC on April 15, 2024, requesting a refund and accelerated liquidation. CBP disagreed in part with the PSC, and the entry liquidated on April 26, 2024.

  1. March 1, 2024; December 12, 2024; October 23, 2024
  2. February 15, 2024; April 15, 2024; August 15, 2024
  3. March 7, 2024; December 10, 2024;July 25, 2024
  4. March 1, 2024; December 10, 2024; October 23, 2024
Show the answer and walk-through

CBP's answer: A. A: March 1, 2024; December 12, 2024; October 23, 2024

Entry is due within 15 calendar days after landing, so goods that arrived February 15 (2024 is a leap year) must be entered by March 1. The BRPD allows a PSC up to 300 days from the date of entry, so February 16 gives December 12, 2024. A protest is due within 180 days of liquidation, so April 26 gives October 23, 2024. Only choice A has all three dates.

Merchandise for which entry is required will be entered within 15 calendar days after landing from a vessel, aircraft or vehicle 19 CFR 141.5
the PSC does not have to be submitted within 300 days from the date of entry ACE BRPD Section 6.2
within 180 days of a decision relating to an entry made on or after December 18, 2004 19 CFR 174.12(e)

Search for: entry within 15 calendar days after landing

CBP's key cites: 19 CFR 141.5; ACE BRPD Chapter 6; 19 CFR 174.12(e)

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).