CBLE AD/CVD, EAPA, Liquidation, Protests & Penalties question: paid at the port on the day the goods

CBLEAD/CVD, EAPA, Liquidation, Protests & Penalties

An informal entry is filed and the duties are paid at the port on the day the goods are released. What is the date of liquidation?

A The date the importer paid the duties
B The date CBP posts a notice on cbp.gov
C One year after the date of entry
D The date the goods leave the port

Show the answer and explanation

Answer: A. The date the importer paid the duties

Under 19 CFR 159.10(a)(1) and (c)(1), the effective date of liquidation for informal, mail and baggage entries is usually the date of payment of the duties, and the printed statement on the duty receipt is the notice of liquidation. The cbp.gov notice method applies to formal entries, and to informal entries only when duty cannot be determined at entry (159.10(b), (c)(3)). Source: 19 CFR 159.10(a), (c) (eCFR, as at 7 Oct 2026).

Common mistake

Applying the formal-entry notice rules to an informal entry.

Practice more CBLE AD/CVD, EAPA, Liquidation, Protests & Penalties questions

Exam-style questions with worked answers, then full timed mocks. Free to start.

Start practicing →

Study note: AD/CVD, EAPA, Liquidation, Protests & Penalties CBLEpractice questions & mock exams

Related CBLE practice questions

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?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 licensed individual customs broker files her triennial status report and pays the $100 fee through eCBP on Friday, February 26, 2027. CBP's website had urged brokers to file by the end of January. What is the status of her license?

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.