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April 2026, question 65

Entry / Entry Summary · Liquidation, reliquidation and protests

If a Center Director extends the liquidation of an entry, the official notice of extension and reasons for the extension will be posted on www.cbp.gov. What is the minimum timeframe that the notice of extension must be maintained on www.cbp.gov?

  1. 1 month
  2. 6 months
  3. 12 months
  4. 15 months
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CBP's answer: D. D: 15 months

When the Center director extends liquidation, the notice and reasons are posted on www.cbp.gov and maintained there for a minimum of 15 months from the date of posting (159.12(b)). That is D.

The notice of extension will be maintained on www.cbp.gov for a minimum of 15 months from the date of posting. 19 CFR 159.12(b)

Search for: maintained on www.cbp.gov for a minimum of 15 months

CBP's key cites: 19 CFR 159.12(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).