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April 2026, question 80
Valuation, Appraisement and Duty Assessment · Liquidation, reliquidation and protests
During a cargo examination of entered goods, a CBP officer discovered that none of the physical merchandise agrees with the invoice submitted with the entry. The CBP officer determines that there was no evidence of any intent to defraud. The original entry must be replaced by a new entry. How will the estimated duties paid on the original entry be treated?
- The estimated duties paid on the original entry will be transferred to the new entry via ACH transfer.
- The estimated duties paid on the original entry will be refunded on liquidation as in the case of a nonimportation.
- The estimated duties paid on the original entry will be applied to the importer’s next periodic monthly statement as a credit against the amount due on the statement.
- The estimated duties paid on the original entry will be retained by CBP and applied against the forthcoming forfeiture proceedings.
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CBP's answer: B. B: The estimated duties paid on the original entry will be refunded on liquidation as in the case of a nonimportation.
When the entire shipment does not agree with the invoice and there is no evidence of intent to defraud, a new entry is required, and the estimated duty paid on the original entry is refunded on liquidation as in the case of a nonimportation (152.3). That is B. There is no ACH transfer, statement credit or forfeiture proceeding in this situation.
a new entry shall be required and the estimated duty paid on the original entry shall be refunded on liquidation as in the case of a nonimportation 19 CFR 152.3
Search for: refunded on liquidation as in the case of a nonimportation
CBP's key cites: 19 CFR 152.3
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).