April 2026 CBLE · Category V: Entry / Entry Summary · Question 61 of 80
April 2026 CBLE, 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?
- CBP may issue a bill for $14.63 in underpayment of duties, taxes, and fees, within 180 days of the original liquidation.
- CBP 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 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.
- CBP 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.
Show the official answer
Official answer: B or D (CBP accepted both)
Citation in CBP's key: 19 CFR 173.3; 19 CFR 159.6