Loading…
A consumption entry was made on Wednesday, June 10, 2026. CBP neither liquidates it nor extends or suspends liquidation. When is it deemed liquidated by operation of law?
Under 19 CFR 159.11(a), an entry not liquidated within one year from the date of entry is deemed liquidated by operation of law at the rate, value, quantity and amount of duty asserted by the importer of record. One year from June 10, 2026 is June 10, 2027. Four years (June 10, 2030) is the outer limit only when liquidation has been extended (159.12(f)). Source: 19 CFR 159.11(a), 159.12(f) (eCFR, as at 7 Oct 2026).
Using the four-year outer limit for an entry that was never extended.
Practice more CBLE AD/CVD, EAPA, Liquidation, Protests & Penalties questions
Exam-style questions with worked answers, then full timed mocks. Free to start.
Build a daily practice habit — a few exam-style questions a day, with worked answers. Free to start.
Start practicing →Original study material mapped to the public CBP exam categories; not a real test question.Independent. Not affiliated with or endorsed by U.S. Customs and Border Protection (CBP). Verify figures and rules against current guidance before relying on them.