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Liquidation, reliquidation and protests

Counts toward CBP's Entry / Entry Summary category. 17 of the 480 released past questions are on this topic.

Where to look: 19 CFR Parts 159, 173, 174.

Drill this topic, 90 seconds a question

Practice questions

  1. Which section of 19 CFR is titled "Certified daily rate"?

    1. § 159.10
    2. § 159.35
    3. § 159.44
    4. § 159.53
    Answer

    B. § 159.35 in Part 159 (liquidation of duties) is titled "Certified daily rate".

    19 CFR › Part 159 › § 159.35

  2. Which section of 19 CFR is titled "Marking duties"?

    1. § 159.2
    2. § 159.22
    3. § 159.46
    4. § 159.58
    Answer

    C. § 159.46 in Part 159 (liquidation of duties) is titled "Marking duties".

    19 CFR › Part 159 › § 159.46

  3. By how much may the Center director extend the 1-year statutory period for liquidation at one time?

    1. An additional period not to exceed 90 days
    2. An additional period not to exceed 6 months
    3. An additional period not to exceed 1 year
    4. An additional period not to exceed 2 years
    Answer

    C. Section 159.12(a)(1) permits an extension not to exceed 1 year at a time.

    19 CFR 159.12(a)(1)

  4. What is the maximum total time for which the Center director may grant extensions of the liquidation period?

    1. 1 year
    2. 2 years
    3. 3 years
    4. 5 years
    Answer

    C. Section 159.12(e) caps total extensions at 3 years.

    19 CFR 159.12(e)

  5. After what period is an unliquidated entry deemed liquidated by operation of law, unless liquidation remains suspended by statute or court order?

    1. Six years from the date of entry
    2. Three years from the date of entry
    3. Two years from the date of entry
    4. Four years from the date of entry
    Answer

    D. Section 159.12(f) deems an entry liquidated at four years from entry, absent suspension.

    19 CFR 159.12(f)

  6. Within what time may the Center director voluntarily reliquidate on his own initiative to correct errors?

    1. Within 90 days from the date notice of the original liquidation is given
    2. Within 30 days from the date notice of the original liquidation is given
    3. Within 180 days from the date notice of the original liquidation is given
    4. Within 1 year from the date notice of the original liquidation is given
    Answer

    A. Section 173.3(a) allows voluntary reliquidation within 90 days of notice of liquidation.

    19 CFR 173.3(a)

  7. Within what time must the Center director review and act on a protest, in general?

    1. Within 30 days from the date the protest was filed
    2. Within 90 days from the date the protest was filed
    3. Within 2 years from the date the protest was filed
    4. Within 180 days from the date the protest was filed
    Answer

    C. Section 174.21(a) gives the Center director 2 years from the filing date.

    19 CFR 174.21(a)

Past exam questions on this topic