April 2025 — Question 10

Sixty-one days ago, an authorized CBP official properly demanded that a broker, who was acting as importer for a released shipment and is also the bond principal, redeliver to CBP custody the merchandise from that shipment. The merchandise was not legally marked with its country of origin for the purpose of requiring the merchandise to be properly marked. In the meantime, the broker has taken no action, and the Center director did not give a good cause extension. CBP has now demanded liquidated damages in an amount equal to the entered value of the shipment. The broker wants relief from full payment. Which of the following is therefore legally TRUE?

• AA petition for relief from payment of liquidated damages to CBP must be filed within 90 days of receiving the Notice to Mark / Notice to Redeliver (CBP Form 4647).
• BA proper petition for relief from payment of liquidated damages is one that is written, addressed to the Commissioner of Customs and filed with the Fines, Penalties, and Forfeitures Officer within 60 days from the date of mailing to the bond principal the notice of claim for liquidated damages.✓ CBP's answer
• CA proper petition for relief from payment of liquidated damages is filed within 180 days of the date of liquidation of the entry summary.
• DThe broker is not allowed to petition for relief from payment of liquidated damages because there is no petition process for liquidated damages.