May 2024 — Question 62
Use the provided calendar and the following entry record information to determine the answer with the correct dates in order for 1) entry filing due date, 2) final possible post- summary correction (PSC) submission date without an extension, and 3) final protest submission date. If any single date in the series is incorrect, the entire answer is incorrect. • The shipment is of commercial goods whose entered value exceeds $2,500.00, and it arrived at the port of entry on February 15, 2024. • The date of entry is the same date that the broker filed entry and is February 16, 2024. • Broker filed entry summary and paid the amount due on March 4, 2024. • Broker filed a PSC on April 15, 2024, requesting a refund and accelerated liquidation. CBP disagreed in part with the PSC, and the entry liquidated on April 26, 2024.
- AMarch 1, 2024; December 12, 2024; October 23, 2024✓ CBP's answer
- BFebruary 15, 2024; April 15, 2024; August 15, 2024
- CMarch 7, 2024; December 10, 2024;July 25, 2024
- DMarch 1, 2024; December 10, 2024; October 23, 2024
CBP's cited authority
Answer and citations as published in CBP's official answer key for the May 2024 examination.
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