"Liquidation" means:
- The sale of unclaimed merchandise at auction
- The final computation or ascertainment of duties on entries for consumption or drawback entries
- The deposit of estimated duties with the entry summary
- The release of merchandise from CBP custody
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B. The final computation or ascertainment of duties on entries for consumption or drawback entries
Liquidation is the final computation or ascertainment of duties on consumption or drawback entries.
Source: 19 CFR 159.1
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