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Anti-Dumping & Countervailing Duties

April 2021 — Question 42

Goods are imported under a consumption entry on January 3, 2020. Estimated duties are deposited. On October 18, 2020, CBP liquidated the entry and assessed more duty than was deposited. A bill was issued to the importer of record. The importer of record paid the bill on time. Based on the above, which of the following is TRUE?

Why this answer

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CBP's cited authority

§ 19 CFR § 163.4(a)(1)

Answer and citations as published in CBP's official answer key for the April 2021 examination.

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Drill anti-dumping & countervailing duties · Sit April 2021 timed