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Paper Notices of Liquidation Actions to be Discontinued

Friday, October 14, 2016
Sandler, Travis & Rosenberg Trade Report

U.S. Customs and Border Protection is proposing to post official notice of liquidation, suspension of liquidation, and extension of liquidation for all entries, including those filed in paper form, on its website. These electronic postings would replace both the physical posting or lodging of bulletin notices at U.S. port of entry customhouses and stations as the legal evidence of liquidation as well as the mailed notices of extension or suspension as official notice. CBP states that among the benefits of this change are more timely notice and additional protest time.

CBP is proposing to make these official notices accessible via a conspicuous link on its website labeled “Bulletin Notices of Liquidation.” Notices would be updated daily and remain available for a minimum of 15 months. They would searchable by using two or more of the following data elements: entry number, filer, importer of record number, port of entry, liquidation date, posted date, entry date, event type, basis, and action.

CBP adds that electronic filers using their ACE portal accounts would be able to access historical liquidation information no longer available on the CBP website; run queries for information on recent liquidations, extensions, and suspensions; run targeted reports to conduct in-house audits; identify systemic errors; and provide insight into entries under review by CBP. (Click here for information on an upcoming ST&R webinar on the benefits of ACE portal accounts.)

CBP intends to continue sending electronic courtesy notices of liquidation, extension, and suspension when appropriate. In addition, for other informal, mail, and baggage entries, CBP would continue to furnish official notices of liquidation and reliquidation by a suitable printed statement appearing on the receipt issued for duties collected, by release of the goods under a free entry, or by acceptance of the free entry after release under a special permit for immediate delivery.

Finally, CBP is proposing to make various technical corrections to its regulations, including the following.

- 19 CFR 159.11(a) and 159.12(f) would be amended to reflect that entries are deemed liquidated based on the rate of duty, value, quantity, and amount of duties asserted by the importer of record regardless of when asserted (rather than at the time of entry, as currently stated).

- 19 CFR 159.12(f)(2) would be removed because CBP is no longer required, when liquidation continues to be suspended beyond four years due to a statute or court order, to liquidate the entry within 90 days from when the suspension is removed.

Comments on this proposed rule are due no later than Nov. 14.

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