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October 2024, question 57

Entry / Entry Summary · Liquidation, reliquidation and protests

Which of the below is a matter that could be subject to protest?

  1. Because of a broker clerical error, non-dutiable charges were not deducted when reporting the entered value on the entry summary. The entered value needs to be adjusted and a duty refund requested on the unliquidated entry summary.
  2. CBP refused to allow amendment of a protest involving one entry 200 days after the underlying entry was liquidated.
  3. CBP liquidated a drawback claim with a refund on a drawback claim where the accelerated payment was completed.
  4. CBP denied a post-summary 19 USC 1520(d) claim under the United States-Peru Trade Promotion Agreement filed in the ACE Protest Module.
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CBP's answer: D. D: CBP denied a post-summary 19 USC 1520(d) claim under the United States-Peru Trade Promotion Agreement filed in the ACE Protest Module.

Section 174.11(b)(8) makes the refusal to reliquidate under 19 USC 1520(d) a protestable decision, which covers CBP denying a post-summary 1520(d) claim under the Peru agreement (D). The broker's clerical error on an unliquidated entry is fixed by PSC, drawback liquidation is not on the list, and a protest cannot be amended that late.

The refusal to reliquidate an entry under section 520(d), Tariff Act of 1930, as amended (19 U.S.C. 1520(d)). 19 CFR 174.11(b)(8)

Search for: refusal to reliquidate an entry under section 520(d)

CBP's key cites: 19 CFR 174.11; 19 CFR 174.11(b)(8)

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).