October 2020 (PM) — Question 13
Which of the following is NOT a valid reason for an extension of liquidation?
- ALiquidation is suspended as required by statute.
- BAdditional information is required by CBP for proper appraisement of merchandise.
- CThe importer's merchandise is pending litigation before a Customs Court.✓ CBP's answer
- DAdditional information is required by CBP for proper classification of merchandise.
- EThe importer requests an extension in writing showing good cause.
CBP's cited authority
§ 19 CFR § 159.12§ 19 CFR § 159.51
Answer and citations as published in CBP's official answer key for the October 2020 (PM) examination.
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