Liquidation · 19 CFR Part 159
Know when your entries liquidate
Liquidation is the date that CBP makes the duty on an entry final. It closes the window for a post-summary correction and starts the 180-day clock for a protest.
The basics
What is liquidation?
Liquidation is the final computation of the duties on an entry (19 CFR 159.1). It can confirm the duty that you deposited, lead to a bill for more, or lead to a refund.
In the normal cycle, ACE schedules an entry to liquidate about 314 days after entry. CBP processes liquidations weekly, with a Friday liquidation date.
The legal notice is the posting on cbp.gov. The date of posting is the date of liquidation (19 CFR 159.9(c)). The electronic bulletin needs no ACE account, and each notice stays online for 15 months.
CBP also sends a courtesy notice to the filer and the surety through ABI. CBP now sends courtesy notices daily, Sunday through Thursday. A courtesy notice is informal. It is not the legal notice (19 CFR 159.9(d)).
Four deadlines hang on the liquidation date.
Post-summary correction: at least 15 days before the scheduled liquidation date. IEEPA refund on CAPE: unliquidated entries and entries liquidated within the last 80 days. Protest: 180 days after liquidation. Drawback: 5 years after the date of import (19 CFR 190.51).
Deadline
When does an entry liquidate, and can it be delayed?
| Event | Time limit | Rule |
|---|---|---|
| Normal ACE cycle | About 314 days after the date of entry, posted on a Friday | CBP Post Summary Correction and Liquidation in ACE pages |
| No liquidation, extension or suspension | Deemed liquidated one year after entry, at the rate, value and amount that you entered | 19 CFR 159.11 |
| Extension at your request | Ask in writing before the period ends, with good cause; up to 1 year each time | 19 CFR 159.12(a)(1)(ii) and (d)(2) |
| All extensions together | Not more than 3 years; deemed liquidated 4 years after entry unless suspended | 19 CFR 159.12(e) and (f) |
| Suspension | As long as a statute or a court order requires, for example on AD/CVD entries | 19 CFR 159.12(a)(2); 19 CFR 159.51 |
| Protest after liquidation | 180 days after the date of liquidation | 19 CFR 174.12(e) |
Good cause means that you need more time to give CBP information that will affect the entry. A similar question under CBP review is also good cause (19 CFR 159.12(a)(1)(ii)).
Risk
What happens if nobody tracks liquidation?
An error that a post-summary correction could have fixed becomes a protest, or a prior disclosure. A refund that a protest could have claimed is lost after 180 days, because the liquidation becomes final (19 U.S.C. 1514(a)).
Refunds also fail quietly. Since February 6, 2026, CBP issues refunds only electronically. CBP reported more than 12,300 certified refunds rejected because the importer had no valid bank account in the ACE Portal.
A bill at liquidation also includes interest on the underpaid duty.
Checklist
What do we need from you?
Importer of record number
Your EIN-based number, or the CBP-assigned number, as on your entries.
The list of entries
Entry numbers and dates, or a date range. We can pull the list if we filed the entries.
ACE Portal access, if you have it
ACE reports show the liquidation status of all your entries, including entries filed by other brokers.
Open issues
Any CF-28, CF-29, planned correction, CAPE Declaration or drawback claim on the entries.
The reason for an extension
For an extension request: the information that you still need and why.
A power of attorney for Allied CHB
If we did not file the entries. Sign it online at alliedchb.com/poa.
Process
How do we handle it?
- YouDay 1
Send us the entries or the date range
Tell us which entries matter and why: a correction, a refund, a CAPE claim, a protest or a drawback claim.
- Allied
We pull the liquidation status
For each entry, we find the scheduled or actual liquidation date, any extension or suspension, and the liquidation type.
- Allied
We list the deadlines
For each entry, we list the last day for a PSC, the CAPE window, the protest deadline and the drawback deadline.
- Allied
We check each liquidation
We compare the liquidated duty with the entry summary and flag any bill or change that you did not expect.
- You
You decide on each flag
Correct, protest, request an extension, or accept. We tell you the amount at stake for each entry.
- Allied
We file what you choose
We file the extension request, the PSC or the protest before its deadline.
Price
What does it cost?
$200 flat fee per filing. The $200 flat fee covers one filing for one entry. Examples are a liquidation extension request, or a liquidation check with the PSC, CAPE and protest dates. For all the entries of an importer, or a regular report, we quote before we start.
For many entries or a large penalty, we quote the fee before we start. Duty, interest, fees and penalties owed to CBP are separate and are not part of our fee.
We confirm the fee and the scope in writing before we start.
Questions
What else should I know?
Where do I find the liquidation date of my entry?
On the Official Notice of Extension, Suspension and Liquidation on cbp.gov, which you can search by filer or by date without an ACE account. Your broker also receives a courtesy notice, and ACE reports show it if you have an ACE Portal account.
What is deemed liquidation?
It applies when CBP does not liquidate, extend or suspend an entry within one year from the date of entry. The law then treats it as liquidated as you entered it (19 CFR 159.11). CBP then posts the notice with the date of the deemed liquidation.
Can I ask CBP to delay liquidation?
Yes. You can request an extension in writing before the liquidation period ends. You must show good cause, for example that you need more time to give CBP information that will affect the entry. Each extension is up to one year, and all extensions together cannot exceed 3 years (19 CFR 159.12).
Does the courtesy notice start the protest clock?
No. The courtesy notice is informal. The protest clock starts on the date of liquidation, which is the date of posting on cbp.gov (19 CFR 159.9).
How do I get a refund after liquidation?
CBP pays refunds only to a bank account set up for ACH refunds in the ACE Portal. If the account is missing, the refund is rejected. CBP's ACE report REV-613 lists refunds rejected for this reason.
How does liquidation affect an IEEPA refund?
CAPE accepts unliquidated entries and entries liquidated within the last 80 days. CBP pays the CAPE refund through liquidation or reliquidation, and ACE shows liquidation reason code 36 for CAPE.
Request: Liquidation tracking
$200 flat fee
Another CBP notice or problem? See all post-entry problems and their deadlines.
Know your liquidation dates before they pass.
Call (908) 291-8001 or email info@alliedchb.com
Last reviewed September 26, 2026. This page explains customs rules in general terms. It is not legal advice. Duty rates and CBP procedures change often, and we confirm the figures for your shipment in writing before you commit.