What Is Customs Liquidation? Dates, Extensions and Deadlines

Liquidation is CBP's final computation of the duty owed on an import entry. For most entries it happens about 314 days after the entry date. Liquidation matters because it starts and stops every refund deadline: Post-Summary Corrections must be filed before it, and protests must be filed within 180 days after it.

What happens at liquidation

CBP reviews the entry summary and fixes the final classification, value and duty. If the duty is unchanged, the entry liquidates as entered. If CBP changes it, the importer receives a bill or a refund. Liquidation notices are posted electronically, so many importers never notice the date passing.

The legal timeline

• One year: Under 19 U.S.C. 1504, an entry that CBP has not liquidated within one year of entry is deemed liquidated at the rate and value the importer declared.
• Extensions: CBP can extend liquidation, up to a total of four years from entry, for example when it needs more information.
• Suspension: Liquidation is suspended when a court order or statute requires it, as with some antidumping cases.

Deadlines tied to liquidation

• Post-Summary Correction: Within 300 days of entry and at least 15 days before scheduled liquidation. See Post-Summary Corrections.
• Protest: Within 180 days of liquidation. See our Form 19 guide.
• IEEPA refunds: CAPE phases are defined by liquidation status. See IEEPA tariff refunds.

Reliquidation

CBP can reliquidate an entry, for example after a granted protest or an accepted CAPE declaration. A reliquidation can open a new protest window for the issues it changes.

Frequently asked questions

How do I find an entry's liquidation date? In ACE, in the entry summary data, or through your broker.

What if an entry liquidated and I missed the protest window? The duty is generally final. Drawback may still apply if the goods were exported or destroyed.

How Caspian tracks liquidation

Caspian tracks the liquidation date of every entry in your ACE history and files each correction while its window is open. See the guide to recovering overpaid duties.

Works Cited:

• 19 U.S.C. 1504, Limitation on liquidation
• 19 U.S.C. 1514, Protest against decisions of CBP