April 2026 CBLE · Category V: Entry / Entry Summary · Question 51 of 80
April 2026 CBLE, 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?
- Within 30 days after the end of the zone/subzone year
- Within 45 days after the end of the zone/subzone year
- Within 90 days after the end of the zone/subzone year
- Within 120 days after the end of the zone/subzone year
Show the official answer
Official answer: C: Within 90 days after the end of the zone/subzone year
Citation in CBP's key: 19 CFR 146.25(a)