ENTRY PROCEDURES | 2026-09-28
Customs Liquidation and Reliquidation: The Deadline That Finalizes Your Duties (19 U.S.C. §§ 1500–1501)
Liquidation is CBP’s final calculation of the duties on an entry — and it starts the clock on your right to challenge. Understanding liquidation, deemed liquidation, and reliquidation is essential to protecting refunds.
Every formal customs entry ends in liquidation — CBP’s final computation of the duties, taxes, and fees owed. Liquidation matters because it fixes the amount due and starts the clock on the importer’s right to protest. Miss the significance of liquidation, and you can lose the chance to recover an o
Filing an entry and paying estimated duties is not the final word — liquidation is. Liquidation is CBP’s official, final assessment of what an entry owes, and it governs both refunds and the deadline to challenge.
What Liquidation Is — Section 1500
Under 19 U.S.C. § 1500, CBP liquidates an entry by fixing the final amount of duties, taxes, and fees, based on the classification, value, and rate that apply. Liquidation can confirm the estimated duties the importer already paid, or it can result in a bill (a rate advance) or a refund. Notice of liquidation is posted, and the date of liquidation is the pivotal date for everything that follows.
The One-Year Rule and Deemed Liquidation — Section 1501
CBP generally must liquidate an entry within one year of the date of entry, though it can extend the period (for example, to gather information) up to statutory limits. If CBP fails to liquidate within the allowed period, the entry is “deemed liquidated” by operation of law — generally at the rate and amount asserted by the importer at entry. Deemed liquidation can benefit an importer when CBP sits on an entry, but it also fixes the entry, so importers must track whether and when deemed liquidation occurs.
Reliquidation — Section 1501
Section 1501 allows CBP to reliquidate an entry — to correct a liquidation — within a limited window (generally 90 days from the original liquidation) on its own initiative. Reliquidation is CBP’s mechanism to fix its own errors within that window; after it closes, the importer’s route to change a liquidation is a protest, not reliquidation.
Why Liquidation Controls the Protest Deadline
Liquidation is the event that starts the protest clock. Once an entry liquidates, the importer generally has 180 days to file a protest under 19 U.S.C. § 1514 challenging the classification, value, rate, or amount. Before liquidation, the tool to fix an error is a Post-Summary Correction; after liquidation, it is a protest. An importer who does not watch the liquidation date can miss the 180-day protest window and lose the right to recover an overpayment.
Practical Steps
- Calendar the estimated liquidation date (about one year from entry) for every entry.
- Watch for extension or suspension notices that push liquidation out (common with antidumping/countervailing entries).
- File a Post-Summary Correction before liquidation to fix known errors, and a protest within 180 days after liquidation if needed.
- Confirm whether a delayed entry has deemed-liquidated, which can fix it at the entered rate.
Frequently Asked Questions
What is liquidation?
CBP’s final calculation of the duties, taxes, and fees on an entry under 19 U.S.C. § 1500. It fixes the amount owed and starts the protest clock.
What is deemed liquidation?
If CBP does not liquidate within the allowed period (generally one year, extendable), the entry is deemed liquidated by law, usually at the importer’s entered rate.
How long do I have to protest after liquidation?
Generally 180 days from the date of liquidation, under 19 U.S.C. § 1514.
Can CBP fix a liquidation?
Yes — CBP can reliquidate to correct its own error, generally within 90 days of the original liquidation.
Related Customs & Trade Guides
Talk to a Customs Attorney About Liquidation
Liquidation fixes your duties and starts the deadline to challenge them. Trembach Law Firm helps California importers monitor liquidation and protect refund rights. Call (818) 514-7680.
Contact Trembach Law Firm at (818) 514-7680 for a confidential consultation.
Trembach Law Firm | 27001 Agoura Road, Suite 350, Calabasas, CA 91301