Compliance after entry
Liquidation
Liquidation is CBP's final computation of the duties on an entry. CBP normally liquidates an entry about 314 days after the date of entry.
What does Liquidation mean?
Liquidation is the final computation or ascertainment of the duties on an entry (19 CFR 159.1). It can confirm the duties on the entry summary, or it can lead to a bill or a refund.
In the ordinary course, ACE schedules an entry to liquidate 314 days after entry. An entry not liquidated within one year is deemed liquidated as the importer declared it, unless CBP extended or suspended liquidation (19 CFR 159.11).
Extensions cannot total more than 3 years. An entry not liquidated within 4 years from entry is deemed liquidated, unless a statute or a court order still suspends liquidation (19 CFR 159.12).
CBP posts the notice of liquidation on cbp.gov, and the date of posting is the legal date of liquidation (19 CFR 159.9). A protest must be filed within 180 days after that date.
What does it mean for your shipment?
Track the liquidation date of each entry, because a post-summary correction is no longer possible after it. A change after liquidation needs a protest within 180 days.
Allied CHB, licensed customs broker, CBP filer code 9AJ.
Where does this come from?
All glossary terms · General information, not legal advice.