April 2025 — Question 45
CBP liquidated an entry, ascertaining the duties, fees, and taxes at $750.00. However, the estimated duties, fees, and taxes the broker had deposited at entry amounted to $1,000.00. What is legally required to occur to address the discrepancy between the estimated duties and ascertained duties?
- AThe broker must file a protest to request a refund.
- BCBP should disregard the difference because it less than $300.00, a de minimus amount.
- CCBP should refund the broker $250.00 with interest.✓ CBP's answer
- DThe broker must withdraw the entry and make another deposit to correct amount of duties, fees, and taxes.
Why this answer
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CBP's cited authority
§ 19 CFR 159.6(c)
Answer and citations as published in CBP's official answer key for the April 2025 examination.
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