April 2025 — Question 48
A broker or importer demonstrates good cause in a timely request for an extension of liquidation on an entry of merchandise for consumption. For how long may a Center director extend the 1-year statutory period for liquidation from the date of entry?
- AAn additional period not to exceed 1 year✓ CBP's answer
- BAn additional period not to exceed 18 months
- CAn additional period not to exceed 4 years
- DFor an unlimited additional period of time
CBP's cited authority
§ 19 CFR 159.12(a)
Answer and citations as published in CBP's official answer key for the April 2025 examination.
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