April 2026 — Question 61
Which of the following is TRUE with respect to an underpayment or overpayment of duties, taxes, and fees determined upon reliquidation of an entry?
- ACBP may issue a bill for $14.63 in underpayment of duties, taxes, and fees, within 180 days of the original liquidation.
- BCBP must issue a refund for $7.56 in overpayment of duties, taxes, and fees, upon receiving a request from the importer of record in conjunction with a protest reliquidation.✓ CBP's answer
- CCBP may issue a bill for underpayment or refund for overpayment of duties, taxes, and fees, irrespective of the sum entailed, upon receipt of a written request within 60 days of the original liquidation.
- DCBP will refund a $15.42 overpayment on a reliquidated entry, reliquidated upon approval of a protest filed by the importer of record in which the importer indicated in the protest that it requested refunds of all amounts.
CBP's cited authority
§ and Answer D 19 CFR 173.3§ 19 CFR 159.6
Answer and citations as published in CBP's official answer key for the April 2026 examination.
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