April 2023 — Question 12
Which one of the following actions CANNOT be taken on merchandise after liquidation of the entry becomes final?
- AAssess a penalty under 19 U.S.C. 1592
- BFile a prior disclosure
- CDemand for return of merchandise✓ CBP's answer
- DFile a 514 protest
- EFile a 520(d) post-entry duty refund claim
Why this answer
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CBP's cited authority
§ 19 CFR 24.36(a)(1)§ 141.113(h)§ 162.74§ 174.12(e)§ and 177.11(b)(2)
Answer and citations as published in CBP's official answer key for the April 2023 examination.
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