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April 2026, question 61
Entry / Entry Summary · Liquidation, reliquidation and protests
Which of the following is TRUE with respect to an underpayment or overpayment of duties, taxes, and fees determined upon reliquidation of an entry?
- CBP may issue a bill for $14.63 in underpayment of duties, taxes, and fees, within 180 days of the original liquidation.
- CBP must issue a refund for $7.56 in overpayment of duties, taxes, and fees, upon receiving a request from the importer of record in conjunction with a protest reliquidation.
- CBP may issue a bill for underpayment or refund for overpayment of duties, taxes, and fees, irrespective of the sum entailed, upon receipt of a written request within 60 days of the original liquidation.
- CBP will refund a $15.42 overpayment on a reliquidated entry, reliquidated upon approval of a protest filed by the importer of record in which the importer indicated in the protest that it requested refunds of all amounts.
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CBP's answer: B and D. B: CBP must issue a refund for $7.56 in overpayment of duties, taxes, and fees, upon receiving a request from the importer of record in conjunction with a protest reliquidation.D: CBP will refund a $15.42 overpayment on a reliquidated entry, reliquidated upon approval of a protest filed by the importer of record in which the importer indicated in the protest that it requested refunds of all amounts.
CBP keyed two answers, B and D. Under 159.6(b), a net difference of less than $20 on reliquidation is disregarded, except that when reliquidation is at the importer's request, such as after a protest is allowed, any refund due is paid even if under $20. B ($7.56 refund on a protest reliquidation) and D ($15.42 refund after an approved protest) both fall in that exception. A is a $14.63 bill, which is under $20 and disregarded, and C has no basis for a refund or bill of any size on request within 60 days.
When reliquidation of any entry is made at the importer's request, such as reliquidation following the allowance of a protest under section 514, Tariff Act of 1930, as amended (19 U.S.C. 1514) 19 CFR 159.6(b)(1)
When there is a net difference of less than $20 between the total amount of duties, fees, taxes, and interest found due in the reliquidation of any entry 19 CFR 159.6(b)
Search for: Reliquidation at importer's request
CBP's key cites: 19 CFR 173.3; 19 CFR 159.6
Change watch: § 159.6 changed in the April 1, 2026 eCFR (the quoted text is unchanged).
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).