Which of the following is TRUE with respect to an underpayment or overpayment of duties, taxes, and fees determined upon reliquidation of an entry?
How to get there
19 CFR 159.6(b): Difference under $20 in reliquidationWhen there is a net difference of less than $20 between the total … found due in the reliquidation of any entry and the total … assessed in the prior liquidation of the entry, the difference will be disregarded except in the following cases:
(1) Reliquidation at importer's request. When reliquidation of any entry is made at the importer's request, such as reliquidation following the allowance of a protest under section 514 … any refund determined to be due will be refunded even if less than $20.
(2) Court decision. …
(1) Reliquidation at importer's request. When reliquidation of any entry is made at the importer's request, such as reliquidation following the allowance of a protest under section 514 … any refund determined to be due will be refunded even if less than $20.
(2) Court decision. …
Two options describe exactly that exception, and CBP's key accepts both B and D:
- B: a $7.56 refund on a reliquidation following a protest, requested by the importer. Under $20, but refunded because of (b)(1).
- D: a $15.42 refund after reliquidation on an approved protest in which the importer asked for refunds. Same exception.
Why the other choices are wrong
A) A $14.63 underpayment bill: under $20 and not a court-ordered reliquidation, so it's disregarded. The importer-request exception only covers refunds, and the "180 days" period appears nowhere in this rule.
C) Bill or refund any amount on a request within 60 days: there's no such rule. The $20 threshold still applies, and CBP's own voluntary reliquidation window is 90 days from notice of liquidation (§ 173.3(a)).
Tip
The $20 rule: under $20 → ignored (endorsed "as entered" at liquidation). Exceptions on reliquidation: refunds at the importer's request (for example, an allowed protest) are always paid, and court-ordered amounts are always billed or refunded. Duties, fees, taxes and interest are netted before applying the $20 test (§ 159.6(d)).
Sources: 19 CFR 159.6(a)–(d); 173.3(a) (eCFR). CBP key: Answer B and Answer D.
CBP answer key: Answer B and D · and 19 CFR 173.3; 19 CFR 159.6Source: CBP past exams ↗