Question 35
Domain 5: Penalties, Liquidation, and Post-EntryA customs broker is reviewing whether U.S. Customs and Border Protection may revisit a completed liquidation of an entry. Under 19 USC 1501, what authority does CBP have regarding reliquidation?
Correct answer: B
Explanation
CBP may reliquidate an entry on its own authority only within the limited period allowed by 19 USC 1501. Reliquidation authority is distinct from the original liquidation and is governed specifically by that statute. — 19 USC 1501
Why each option is right or wrong
A. CBP may reliquidate only when an importer files a protest after liquidation.
19 USC 1501 addresses CBP's own reliquidation authority, not only importer-initiated protest procedures.
B. CBP has statutory authority to reliquidate an entry under 19 USC 1501.
19 USC 1501 is the cited statutory provision governing reliquidation authority. Because the question asks specifically what authority CBP has regarding revisiting a completed liquidation, the correct answer is that CBP's authority to reliquidate is provided under 19 USC 1501.
C. CBP may reliquidate under the same authority used for the initial liquidation, without a separate statute.
Reliquidation is governed by a separate statutory provision, 19 USC 1501.
D. CBP lacks authority to reliquidate once an entry has been liquidated.
19 USC 1501 provides statutory authority for reliquidation.