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April 2026, question 51

Entry / Entry Summary · Foreign-trade zones, warehouses and in-bond

Absent the grant of an extension by the port director for reasonable cause, when must the operator of a Foreign Trade Zone or Subzone prepare their annual reconciliation report?

  1. Within 30 days after the end of the zone/subzone year
  2. Within 45 days after the end of the zone/subzone year
  3. Within 90 days after the end of the zone/subzone year
  4. Within 120 days after the end of the zone/subzone year
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CBP's answer: C. C: Within 90 days after the end of the zone/subzone year

The zone operator prepares the annual reconciliation report within 90 days after the end of the zone or subzone year unless the port director authorizes an extension for reasonable cause (146.25(a)). That is C. The 30, 45 and 120 day figures do not appear in that paragraph.

The operator shall prepare a reconciliation report within 90 days after the end of the zone/subzone year unless the port director authorizes an extension for reasonable cause. 19 CFR 146.25(a)

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CBP's key cites: 19 CFR 146.25(a)

Question and key from CBP's April 2026 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).