CBLE Trade Agreements & Special Programs question: importer file a post-importation claim for a refund

CBLETrade Agreements & Special Programs

Goods imported from Mexico on Monday, February 1, 2027 qualified as originating, but no USMCA claim was made at entry. Under 19 CFR 182.31, by when may the importer file a post-importation claim for a refund?

A Within 300 days after the date of entry
B Within four years after the date of importation
C Within 180 days after the date of liquidation
D Within one year after the date of importation

Show the answer and explanation

Answer: D. Within one year after the date of importation

19 CFR 182.31 lets the importer file a post-importation claim for a refund of excess duties at any time within one year after the date of importation, under 19 U.S.C. 1520(d) and the procedures in 182.32 (declaration, copy of the certification of origin, statement about copies of the entry summary). Four years is the certification's validity period; 180 days is the protest period. Source: 19 CFR 182.31-182.32 (eCFR, as at 7 Oct 2026).

Common mistake

Using the protest period for a USMCA post-importation claim.

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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.