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.
Why this answer
CBP publishes the key, not the reasoning. Our written explanation of why this answer is right — and which rule decides it — comes with a free account.
Read the explanation — freeNo password. One emailed code.
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.
Reading answers is easy. The exam is 80 of these in 4.5 hours.
Pass rates run 12–30%. Find out in 15 minutes whether you'd clear the 75% line today — free, no signup.