October 2025 — Question 53

An entry for warehouse was filed in 2025. Liquidation of the entry was never suspended or extended. When is the warehouse entry deemed liquidated by operation of law at the rate of duty, value, quantity, and amount of duties asserted by the importer of record?

• AOne year from the date of entry of the merchandise
• BOne year from the date of final withdrawal of all merchandise covered by the warehouse entry✓ CBP's answer
• COne year from the date of the first withdrawal of merchandise covered by the warehouse entry
• DFive years from the date of importation of the warehouse merchandise