CustomsBrokerLicenseExam

Home / Past exams / April 2025 / Question 45

April 2025, question 45

Entry / Entry Summary · Liquidation, reliquidation and protests

CBP liquidated an entry, ascertaining the duties, fees, and taxes at $750.00. However, the estimated duties, fees, and taxes the broker had deposited at entry amounted to $1,000.00. What is legally required to occur to address the discrepancy between the estimated duties and ascertained duties?

  1. The broker must file a protest to request a refund.
  2. CBP should disregard the difference because it less than $300.00, a de minimus amount.
  3. CBP should refund the broker $250.00 with interest.
  4. The broker must withdraw the entry and make another deposit to correct amount of duties, fees, and taxes.
Show the answer and walk-through

CBP's answer: C. C: CBP should refund the broker $250.00 with interest.

Section 159.6(c) says a difference of $20 or more between the assessed duties and the estimated deposit is endorsed on the entry and a bill or refund check is issued. The $250 overpayment is refunded (with interest), with no protest or new deposit needed, and the de minimis threshold is $20, not $300.

the entry will be endorsed to show the difference and bills or refund checks will be issued 19 CFR 159.6(c)

Search for: Difference of $20 or more collected or refunded

CBP's key cites: 19 CFR 159.6(c)

Change watch: § 159.6: the quoted text is different in the April 1, 2026 eCFR.

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).