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October 2025, question 53

Entry / Entry Summary · Liquidation, reliquidation and protests

An entry for warehouse was filed in 2025. Liquidation of the entry was never suspended or extended. When is the warehouse entry deemed liquidated by operation of law at the rate of duty, value, quantity, and amount of duties asserted by the importer of record?

  1. One year from the date of entry of the merchandise
  2. One year from the date of final withdrawal of all merchandise covered by the warehouse entry
  3. One year from the date of the first withdrawal of merchandise covered by the warehouse entry
  4. Five years from the date of importation of the warehouse merchandise
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CBP's answer: B. B: One year from the date of final withdrawal of all merchandise covered by the warehouse entry

Section 159.11(a) says an entry not liquidated within one year from the date of entry, or the date of final withdrawal of all merchandise covered by a warehouse entry, is deemed liquidated by operation of law at the rate, value, quantity and duty asserted by the importer. For a warehouse entry the clock runs from final withdrawal (B). The 5-year figure in 144.5 is the warehousing period, not the liquidation period.

or the date of final withdrawal of all merchandise covered by a warehouse entry, will be deemed liquidated by operation of law 19 CFR 159.11(a)

Search for: the date of final withdrawal of all merchandise covered by a warehouse entry

CBP's key cites: 19 CFR 159.11(a); 19 CFR 144.5

Question and key from CBP's October 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).