April 2026 — Question 51
Absent the grant of an extension by the port director for reasonable cause, when must the operator of a Foreign Trade Zone or Subzone prepare their annual reconciliation report?
- AWithin 30 days after the end of the zone/subzone year
- BWithin 45 days after the end of the zone/subzone year
- CWithin 90 days after the end of the zone/subzone year✓ CBP's answer
- DWithin 120 days after the end of the zone/subzone year
Why this answer
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CBP's cited authority
§ 19 CFR 146.25(a)
Answer and citations as published in CBP's official answer key for the April 2026 examination.
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