Sixty-one days ago, an authorized CBP official properly demanded that a broker, who was acting as importer for a released shipment and is also the bond principal, redeliver to CBP custody the merchandise from that shipment. The merchandise was not legally marked with its country of origin for the purpose of requiring the merchandise to be properly marked. In the meantime, the broker has taken no action, and the Center director did not give a good cause extension. CBP has now demanded liquidated damages in an amount equal to the entered value of the shipment. The broker wants relief from full payment. Which of the following is therefore legally TRUE ?
How to get there
The broker, as importer and bond principal, ignored a redelivery demand for goods with improper origin marking. After 30 days with no good-cause extension, CBP demanded liquidated damages equal to the entered value (§ 134.54(a)). Relief is available:
19 CFR 134.54(b)A written petition addressed to the Commissioner of Customs for relief from the payment of liquidated damages may be filed with the Fines, Penalties, and Forfeitures Officer in accord with part 172 of this chapter.
19 CFR 172.3(b): When filedPetitions for relief must be filed within 60 days from the date of mailing to the bond principal the notice of claim for liquidated damages or penalty secured by a bond.
Choice B combines both rules. The answer is B.
Why the other choices are wrong
A) 90 days from the Notice to Mark / Redeliver (CF 4647): wrong trigger and wrong length. The 60-day clock runs from the mailing of the notice of claim for liquidated damages, not from the redelivery notice.
C) 180 days from liquidation: that's the protest deadline (§ 174.12). Liquidated damages relief goes by petition under part 172, not by protest.
D) No petition process exists: § 172.1(b) requires the claim notice to tell the principal that relief may be sought, and § 134.54(b) provides for it specifically.
TipLiquidated damages: petition, not protest. File in writing with the FP&F Officer within 60 days of the claim notice's mailing (extensions possible, § 172.3(c)). For marking cases, relief also depends on depositing the 10% marking duty and showing good faith (§ 134.54(c)).
Sources: 19 CFR 134.54, 172.1, 172.2, 172.3 (eCFR).
CBP answer key: Answer B · 19 CFR 134.54(b); 19 CFR 172.2; 19 CFR 172.1Source: CBP past exams ↗