Home / Past exams / April 2025 / Question 48
April 2025, question 48
Entry / Entry Summary · Liquidation, reliquidation and protests
A broker or importer demonstrates good cause in a timely request for an extension of liquidation on an entry of merchandise for consumption. For how long may a Center director extend the 1-year statutory period for liquidation from the date of entry?
- An additional period not to exceed 1 year
- An additional period not to exceed 18 months
- An additional period not to exceed 4 years
- For an unlimited additional period of time
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CBP's answer: A. A: An additional period not to exceed 1 year
Section 159.12(a)(1) lets the Center director extend the 1-year statutory liquidation period for an additional period not to exceed 1 year, where the importer requests it in writing in time and shows good cause.
The Center director may extend the 1-year statutory period for liquidation for an additional period not to exceed 1 year 19 CFR 159.12(a)(1)
Search for: for an additional period not to exceed 1 year
CBP's key cites: 19 CFR 159.12(a)
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).