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October 2024, question 48
Entry / Entry Summary · Practical exercises
Using the provided calendar and facts, calculate 1) the date duties, taxes, and fees were DUE after customs release; 2) the last day to file a trade preference claim under the U.S.-Mexico- Canada Agreement (USMCA) under 19 U.S.C. 1520(d) for a refund of excess duties paid; and 3) the last day to file a protest under 19 U.S.C. 1514 for a claim unrelated to a USMCA trade preference claim. • The importer imported merchandise from Mexico. • Entry line 001 was for merchandise that was not eligible for a duty preference claim and the value of the merchandise included an assist that had been fully apportioned on entries made during 2023. • Entry line 002 was for merchandise upon which a duty preference claim was made at the time of entry under the USMCA; however the blanket certificate of origin for the merchandise had expired on January 1, 2024. • Date of Import: January 8, 2024 • Date of Entry: January 9, 2024 • Date entry summary was filed and duties paid: January 19, 2024 • Pending Liquidation Date: November 22, 2024 • A CBP Import Specialist reviewed the entry and denied the preference claim by issuing a CBP Form 29 Notice of Action. The importer did not contest the notice of action. • Actual liquidation date: March 15, 2024 when the Import Specialist processed the rate advance which generated a bill for the duty due. The importer wants to file a protest for the merchandise on line 001 for a refund of the duty paid on the assist that was inadvertently included, and the importer wants to file a post-entry claim for the USMCA duty preference claim that was denied.
- January 19, 2024; September 11, 2024; September 11, 2024
- January 24, 2024; January 8, 2025; September 11, 2024
- January 22, 2024; January 9, 2025; May 21, 2025
- January 23, 2024; January 19, 2025; June 13, 2024
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CBP's answer: B. B: January 24, 2024; January 8, 2025; September 11, 2024
Entry was January 9, 2024, and the summary with duties is due 10 working days later. Counting from January 10 and skipping Martin Luther King Day (January 15) gives January 24. A USMCA post-importation claim under 1520(d) is due within one year of importation (January 8, 2024), so January 8, 2025. A protest is due within 180 days of liquidation (March 15, 2024), which is September 11, 2024. Only B has all three dates.
the entry summary documentation shall be filed, with estimated duties attached, within 10 working days after the time of entry 19 CFR 142.12(b)
the importer of that good may file a claim for a refund of any excess customs duties at any time within one year after the date of importation of the good 19 CFR 182.31
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 summary within 10 working days after entry
CBP's key cites: 19 CFR 142.12(b); 19 CFR 182.31; 19 CFR 171.12(e)
Question and key from CBP's October 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).