Monitoring Import Entry Liquidation for IEEPA Duties
What is liquidation? Liquidation is CBP’s final computation of duties on an entry. After liquidation, the duty amount becomes “final” unless timely challenged. Typical timing: In the ordinary course of business, CBP liquidates entries at 314 days after entry release, unless extended or suspended (e.g., AD/CVD cases). Correcting unliquidated entries (before liquidation): Post Summary Correction…