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October 2024, question 49
Entry / Entry Summary · ACE entry summary data and business rules
Consumption entry ABC-1234567-8 has been submitted to CBP after the importer had entered and received the merchandise. Upon receiving the merchandise, the importer realized they erred in reporting the imported quantity amount and fixed the consumption entry. Once CBP liquidated the entry, the importer asserted that CBP incorrectly assessed antidumping duties on the consumption entry. The below list represents the steps in the life cycle of the entry. Choose the answer that puts the steps in the correct order of occurrence: I. Liquidation II. Estimated duty payment III. Customs release IV. Post summary correction V. Protest under 19 USC 1514
- III, II, IV, I, V
- III, IV, II, V, I
- I, II, III, IV, V
- IV, II, III, V, I
Show the answer and walk-through
CBP's answer: A. A: III, II, IV, I, V
The order is customs release (III), estimated duty payment with the entry summary (II), the post summary correction of the quantity (IV), liquidation (I), and only then the protest under 1514 (V). A PSC is only available before liquidation, and a protest must follow a decision such as liquidation (A).
A PSC allows importers to amend entry summaries (not informal entries) prior to liquidation. ACE BRPD Section 6.1
The date of notice of liquidation or reliquidation, or the date of liquidation or reliquidation 19 CFR 174.12(e)(1)
within 10 working days after the time of entry 19 CFR 142.12(b)
Search for: post summary correction prior to liquidation
CBP's key cites: ACE BRPD Chapter 1
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).