CustomsBrokerLicenseExam

Home / Past exams / October 2026 / Question 60

October 2026, question 60

Entry / Entry Summary · Liquidation, reliquidation and protests

Absent any exception or extension, how will an entry that has not liquidated within one year from the date of entry of the merchandise, or the date of final withdrawal of all merchandise covered by a warehouse entry, become “deemed liquidated”?

  1. By certification of the Center director
  2. By operation of law
  3. By importer’s request
  4. By binding ruling
Show the answer and walk-through

CBP's answer: B. B: By operation of law

An entry not liquidated within one year from the date of entry, or from final withdrawal of all merchandise on a warehouse entry, is deemed liquidated by operation of law at the rate, value, quantity and duties the importer of record asserted (159.11(a)). That is B, not a certification, request or ruling.

will be deemed liquidated by operation of law at the rate of duty, value, quantity, and amount of duties asserted by the importer of record 19 CFR 159.11(a)

Search for: deemed liquidated by operation of law

CBP's key cites: ACE BRPD Section 1.19; 19 CFR 159.11(a)

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).