Automated Commercial Environment (ACE)
October 2021 — Question 2
If there is a difference of less than $20.00 between the total amount of duties, taxes, and fees, including interest in the original liquidation, pertaining to a Post Summary Correction, U.S. Customs and Border Protection (CBP) has the authority to disregard the difference and liquidate “as entered” (De Minimis Rule). Under what Section of title 19 Code of Federal Regulations (19 CFR) would you find this authority?
- A19 CFR 141.1
- B19 CFR 143.28
- C19 CFR 145.26
- D19 CFR 159.6✓ CBP's answer
- E19 CFR 171.62
Why this answer
Part 159 governs liquidation of entries, which is why the de minimis authority sits there: under the edition tested, the cited section lets CBP disregard a difference of less than $20 between the amounts deposited or asserted and the amounts found due, including on a post summary correction, and liquidate the entry as entered. Option B is the tempting distractor because Part 143 houses the electronic filing procedures used for ACE submissions like PSCs, but disregarding a small difference at liquidation is a liquidation act, and Parts 141, 145, and 171 govern entry of merchandise, mail importations, and petitions for relief. Watch for: Associating the PSC's electronic-filing context with Part 143 instead of the liquidation rules of Part 159.
Original CBLE Simulator explanation — the question and key above are CBP's; this analysis is ours. Verify against the current edition before relying on it in practice.
CBP's cited authority
Answer and citations as published in CBP's official answer key for the October 2021 examination.
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