Topics / Liquidation

For a dutiable informal entry, the effective date of liquidation is usually:

  1. The date of the bulletin notice
  2. The date of importation
  3. The date of payment by the importer of the duties due
  4. 314 days after entry
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C. The date of payment by the importer of the duties due

Liquidation is effective on the date duties are paid.

Source: 19 CFR 159.10(a)(1)

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