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Paper Notices of Liquidation Actions to be Discontinued

Tuesday, December 13, 2016
Sandler, Travis & Rosenberg Trade Report

U.S. Customs and Border Protection has issued a final rule providing that, effective Jan. 17, 2017, official notices of liquidation, suspension of liquidation, and extension of liquidation for all entries, including those filed in paper form, will be posted on its website. These electronic postings will 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 for filers are easier access, more timely notice, extended viewing, and additional protest time. CBP adds that because the vast majority of importers (and all their sureties) already rely on electronic courtesy notices, this transition will presumably only affect a small portion of importers.

CBP will make official notices accessible via a conspicuous link on its website labeled “Official Notices of Liquidation.” Notices will be updated daily and remain available for a minimum of 15 months. All notices of liquidation throughout the U.S. will be available to view regardless of the physical location of the searcher and will 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, surety code, event type, basis, and action.

CBP will continue sending electronic courtesy notices of liquidation, reliquidation, extension, and suspension when appropriate. In addition, for other informal, mail, and baggage entries, CBP will 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 making various technical corrections to its regulations, including the following.

- 19 CFR 159.11(a) and 159.12(f) will 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

- 19 CFR 159.12(f)(2) will 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.

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