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Liquidated duties lower than the deposit: refund with interest

April 2025 examEntry/Entry SummaryQuestion 45 of 80

CBP liquidated an entry, ascertaining the duties, fees, and taxes at $750.00. However, the estimated duties, fees, and taxes the broker had deposited at entry amounted to $1,000.00. What is legally required to occur to address the discrepancy between the estimated duties and ascertained duties?

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CBP answer key: Answer C · 19 CFR 159.6(c)Source: CBP past exams ↗