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October 2026, question 55

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

Global Imports Inc. has a shipment of industrial machinery in a bonded warehouse, entered under a Type 21 warehouse entry. Due to unforeseen supply chain disruptions, Global Imports Inc. anticipates needing an additional six months beyond the standard five-year end date to arrange for final distribution. Its licensed customs broker submits a written request for an extension to the Center Director, alleging good cause. In which ONE of the following circumstances would CBP be most likely to deny the request for extension?

  1. The request was submitted before the fifth year of the bonded warehouse period.
  2. The request stipulated that Global Imports Inc. is seeking a liquidation extension on an entry Type 32 in addition to the extension of the warehouse period.
  3. The request for extension was for a warehouse entry summary on which final withdrawal had been reported.
  4. The request for extension was not accompanied by a payment for anticipated additional storage fees.
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CBP's answer: B and C. B: The request stipulated that Global Imports Inc. is seeking a liquidation extension on an entry Type 32 in addition to the extension of the warehouse period.C: The request for extension was for a warehouse entry summary on which final withdrawal had been reported.

CBP keyed two answers, B and C. The BRPD says a request to extend beyond the five-year end date will not be granted if the warehouse entry summary is not an entry type 21 or 22 or if it has a final withdrawal reported. B asks for a liquidation extension on a type 32 entry, and the section says the warehouse extension is not a liquidation extension and applies to types 21 and 22. C is for an entry summary with final withdrawal reported. A request filed within the five-year period (A) is what the section requires, and payment of storage fees (D) is not a listed condition.

The warehouse entry summary has a final withdrawal reported, ACE BRPD Section 12.5
The warehouse entry summary is not an Entry Type 21 or 22, ACE BRPD Section 12.5

Search for: Requesting warehouse withdrawal extension beyond the five-year end date

CBP's key cites: ACE BRPD Section 12.5

Question and key from CBP's October 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).