Liquidation

When an entry is deemed liquidated by operation of law.

Governing text: 19 CFR § 159.11

Rules to know

An entry not liquidated within one year is deemed liquidated at the rate, value, quantity and duties asserted by the importer of record.

Free sample questions

Absent an extension or suspension, an entry that CBP has not liquidated within one year from the date of entry is:

19 CFR 159.11(a)

What is the total time for which extensions of liquidation may be granted by the Center director?

19 CFR 159.12(e)

Where is notice of liquidation of formal entries provided?

19 CFR 159.9(a)

"Liquidation" means:

Within what period must the Center director generally review and act on a protest?

19 CFR 174.21(a)

Which CBP decision is subject to protest under 19 U.S.C. 1514?

19 CFR 174.11(b)(2)

For an entry made on or after December 18, 2004, when may accelerated disposition of a protest be requested?

19 CFR 174.22(a)

A person whose protest is denied may file a civil action in the Court of International Trade within:

19 CFR 174.31(a)

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

19 CFR 159.10(a)(1)

In computing ad valorem duty, fractional parts of a dollar of value are treated how?

19 CFR 159.3(a)

Which of the following may file a protest?

19 CFR 174.12(a)

For entries made on or after December 18, 2004, a protest must be filed within:

19 CFR 174.12(e)

To obtain a duty allowance for merchandise abandoned to the Government within 30 days after entry, the abandoned merchandise must represent at least what share of the value of the same class or kind in the invoice?

19 CFR 158.42(a)

The certified quarterly rate is used for a date of exportation within the quarter unless the certified daily rate varies from it by:

19 CFR 159.34(b)(2)

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