19 C.F.R. § 159.12

Extension of time for liquidation

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(a) Reasons—(1) Extension. The Center director may extend the 1-year statutory period for liquidation for an additional period not to exceed 1 year if:

(i) Information needed by CBP. Information needed by CBP for the proper appraisement or classification of the merchandise is not available, or

(ii) Importer's request. The importer requests an extension in writing before the statutory period expires and shows good cause why the extension should be granted. “Good cause” is demonstrated when the importer satisfies the Center director that more time is needed to present to CBP information which will affect the pending action, or there is a similar question under review by CBP.

(2) Suspension. The 1-year liquidation period may be suspended as required by statute or court order.

(b) Notice of extension. If the Center director extends the time for liquidation, as provided in paragraph (a)(1) of this section, the official notice of extension and reasons therefor will be posted on www.cbp.gov. The notice of extension will be maintained on www.cbp.gov for a minimum of 15 months from the date of posting. The Center director will also endeavor to transmit a courtesy notice of extension to the entry filer or its agent and the surety on an entry through a CBP-authorized electronic data interchange system.

(c) Notice of suspension. If the liquidation of an entry is suspended as required by statute or court order, as provided in paragraph (a)(2) of this section, the official notice of suspension will be posted on www.cbp.gov. The notice of suspension will be maintained on www.cbp.gov for a minimum of 15 months from the date of posting. The Center director will also endeavor to transmit a courtesy notice of suspension to the entry filer or its agent and the surety on an entry through a CBP-authorized electronic data interchange system.

(d) Additional extensions—(1) Information needed by CBP. If an extension has been granted because CBP needs more information and the Center director thereafter determines that more time is needed, he may extend the time for liquidation for an additional period not to exceed 1 year provided he issues the notice required by paragraph (b) of this section before termination of the prior extension period.

(2) At importer's request. If the statutory period has been extended for one year at the importer's request, and the importer thereafter determines that additional time is necessary, it may request another extension in writing before the original extension expires, giving reasons for its request. If the Center director finds that good cause (as defined in paragraph (a)(1)(ii) of this section) exists, the official notice of extension extending the time for liquidation for an additional period not to exceed one year will be posted on www.cbp.gov, and CBP will provide courtesy notice of the extension to the entry filer or its agent and the surety on an entry through a CBP-authorized electronic data interchange system.

(e) Limitation on extensions. The total time for which extensions may be granted by the Center director may not exceed 3 years.

(f) Time limitation. An entry not liquidated within four years from either the date of entry, or the date of final withdrawal of all the merchandise covered by a warehouse entry, will be deemed liquidated by operation of law at the rate of duty, value, quantity, and amount of duty asserted by the importer of record, unless liquidation continues to be suspended by statute or court order. CBP will endeavor to provide a courtesy notice of liquidation, in accordance with § 159.9(d), in addition to the notice specified in § 159.9(c)(2)(i).

[T.D. 79-221, 44 FR 46829, Aug. 9, 1979, as amended by T.D. 90-1, 54 FR 52933, Dec. 26, 1989; CBP Dec. 11-02, 76 FR 2576, Jan. 14, 2011; CBP Dec. 11-17, 76 FR 50887, Aug. 17, 2011; CBP Dec. No. 16-25, 81 FR 89381, Dec. 12, 2016]

Notes of Decisions

Cited in 46 cases (5 in the last 5 years), 1984–2026 · leading case: Ford Motor Co. v. United States, 811 F.3d 1371 (Fed. Cir. 2016).

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Ford Motor Co. v. United States, 811 F.3d 1371 (Fed. Cir. 2016). · cites it 8× “19 C.F.R. § 159.12 (a), (d), (e). If not extended before the expiration of any one-year period, the entry “shall be deemed liquidated at the rate of duty, value, quantity and amount of duties asserted by the importer of record.”

Int'l Cargo & Sur. Ins. v. United States, 779 F. Supp. 174 (Ct. Intl. Trade 1991). · cites it 6× “§ 1504 (b)(1); see 19 C.F.R. § 159.12 (a)(1)(i). 5 To extend the time to *177 liquidate, Customs must give notice of the extension to the importer of record in the form and manner prescribed in the regulations.”

Am. Nat'l Fire Ins. v. United States, 441 F. Supp. 2d 1275 (Ct. Intl. Trade 2006). · cites it 6× “Secondly, ANF claims *1283 that Customs’ liquidation was improper because Customs did not provide Amlon with actual notice of a suspension, as required by 19 C.F.R. § 159.12 (c). 7 See Compl. ¶¶ 4(M3; Pl.”

Intercargo Ins. Co. F/k/a Int'l Cargo & Sur. Co., (Sur. for M. Genauer) v. United States, 83 F.3d 391 (Fed. Cir. 1996). · cites it 3× “” 19 C.F.R. § 159.12 (a)(1). The regulation further provides that if the district director extends the time for liquidation, “he promptly shall notify [the importer and its surety], on Customs Form 4333-A, appropriately modified, that the time has been extended and the reasons…”

Old Repub. Ins. v. United States, 645 F. Supp. 943 (Ct. Intl. Trade 1986). · cites it 5× “” 19 C.F.R. § 159.12 (b) (1980). I. Equitable Estoppel The first issue to be addressed is whether Customs is equitably estopped from claiming the increased duties.”

Ford Motor Co. v. United States, 688 F.3d 1319 (Fed. Cir. 2012). · cites it 2× “Because it viewed CBP as having exceeded the statutory deadline, in April 2009 Ford believed it was entitled to have the entries liquidated and the refunds paid to it.”

St. Paul Fire & Marine Ins. Co. (Sur. for Carreon, Inc.) v. United States, 6 F.3d 763 (Fed. Cir. 1993). · cites it 2× “19 C.F.R. § 159.12 (a)(1), (b), (d) and (e) (1993).”

Detroit Zoological Soc'y v. United States, 630 F. Supp. 1350 (Ct. Intl. Trade 1986). · cites it 3× “Customs is required to specify its reasons for granting an extension in each notice of extension, 19 C.F.R. § 159.12 (b) (1984), and the court will, therefore, analyze the alleged extensions solely in light of the reason stated in the notices.”

Chemsol, LLC v. United States, 755 F.3d 1345 (Fed. Cir. 2014). · cites it 2× “§ 1504(b); 19 C.F.R. § 159.12 (e), (f). Whether by Customs’ action or by operation of law, liquidation is final unless an importer files a timely protest with Customs challenging its decision “within 180 days after but not before .”

Ford Motor Co. v. United States, 2014 CIT 65 (Ct. Intl. Trade 2014). · cites it 5× “§ 1504 (b); accord 19 C.F.R. § 159.12 (a)(1), (d), (e). 2 If Customs extends the period for liquidation, it “shall give notice of an extension” to the importer of record and its surety in a manner prescribed by regulation.”

Frontier Ins. v. United States, 155 F. Supp. 2d 779 (Ct. Intl. Trade 2001). · cites it 6× “§ 1504 and 19 C.F.R. § 159.12 , at all relevant times in this case, Customs was required to provide a surety with notice of an extension or suspension of liquidation.”

Ford Motor Co. v. United States, 157 F.3d 849 (Fed. Cir. 1998). “See 19 C.F.R. § 159.12 (a)(1) (1985). Almost no circumstance justifies a delay in liquidation beyond four years.”

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