CBLE AD/CVD, EAPA, Liquidation, Protests & Penalties question: CBP to extend liquidation of an entry

CBLEAD/CVD, EAPA, Liquidation, Protests & Penalties

An importer asks CBP to extend liquidation of an entry while it gathers cost data. What must the request show, and when must it be made, under 19 CFR 159.12?

A Good cause, in writing, before the 1-year liquidation period expires
B Any reason at all, by phone, before the 4-year liquidation limit expires
C A pending ruling request, in writing, before the entry summary is filed
D Good cause, in writing, within 180 days after the entry is liquidated

Show the answer and explanation

Answer: A. Good cause, in writing, before the 1-year liquidation period expires

19 CFR 159.12(a)(1)(ii) lets the Center director extend liquidation for up to 1 year at the importer's request if the request is in writing, made before the statutory period expires, and shows good cause: more time is needed to present information that will affect the pending action, or a similar question is under review by CBP. A further extension must be requested before the current one runs out (159.12(d)(2)). Source: 19 CFR 159.12(a), (d) (eCFR, as at 7 Oct 2026).

Common mistake

Thinking an extension can be requested after the 1-year period ends.

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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.