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April 2025, question 10

Broker Compliance · Liquidation, reliquidation and protests

Sixty-one days ago, an authorized CBP official properly demanded that a broker, who was acting as importer for a released shipment and is also the bond principal, redeliver to CBP custody the merchandise from that shipment. The merchandise was not legally marked with its country of origin for the purpose of requiring the merchandise to be properly marked. In the meantime, the broker has taken no action, and the Center director did not give a good cause extension. CBP has now demanded liquidated damages in an amount equal to the entered value of the shipment. The broker wants relief from full payment. Which of the following is therefore legally TRUE?

  1. A petition for relief from payment of liquidated damages to CBP must be filed within 90 days of receiving the Notice to Mark / Notice to Redeliver (CBP Form 4647).
  2. A proper petition for relief from payment of liquidated damages is one that is written, addressed to the Commissioner of Customs and filed with the Fines, Penalties, and Forfeitures Officer within 60 days from the date of mailing to the bond principal the notice of claim for liquidated damages.
  3. A proper petition for relief from payment of liquidated damages is filed within 180 days of the date of liquidation of the entry summary.
  4. The broker is not allowed to petition for relief from payment of liquidated damages because there is no petition process for liquidated damages.
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CBP's answer: B. B: A proper petition for relief from payment of liquidated damages is one that is written, addressed to the Commissioner of Customs and filed with the Fines, Penalties, and Forfeitures Officer within 60 days from the date of mailing to the bond principal the notice of claim for liquidated damages.

Section 134.54(b) lets the importer file a written petition addressed to the Commissioner with the Fines, Penalties, and Forfeitures Officer under Part 172. Section 172.3(b) sets the deadline at 60 days from the date of mailing of the notice of claim for liquidated damages to the principal. The 90-day, 180-day and no-petition choices are wrong.

A written petition addressed to the Commissioner of Customs for relief from the payment of liquidated damages may be filed with the Fines, Penalties, and Forfeitures Officer 19 CFR 134.54(b)
petitions for relief must be filed within 60 days from the date of mailing to the bond principal the notice of claim for liquidated damages or penalty secured by a bond 19 CFR 172.3(b)

Search for: within 60 days from the date of mailing

CBP's key cites: 19 CFR 134.54(b); 19 CFR 172.2; 19 CFR 172.1

Question and key from CBP's April 2025 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).