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
CBP publishes the key, not the reasoning. Our written explanation of why this answer is right — and which rule decides it — comes with a free account.
CBP's cited authority
Answer and citations as published in CBP's official answer key for the October 2021 examination.
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