(a) Notice of liquidation. Notice of liquidation of formal entries will be provided on CBP's public Web site, www.cbp.gov.
(b) Posting of notice. The notice of liquidation will be posted for the information of importers in a conspicuous place on www.cbp.gov in such a manner that it can readily be located and consulted by all interested persons.
(c) Date of liquidation—(1) Generally. The notice of liquidation will be dated with the date it is posted electronically on www.cbp.gov for the information of importers. This electronic posting will be deemed the legal evidence of liquidation. The notice of liquidation will be maintained on www.cbp.gov for a minimum of 15 months from the date of posting.
(2) Exception: Entries liquidated by operation of law. (i) Entries liquidated by operation of law at the expiration of the time limitations prescribed in section 504, Tariff Act of 1930, as amended (19 U.S.C. 1504), and set out in §§ 159.11 and 159.12, will be deemed liquidated as of the date of expiration of the appropriate statutory period and will be posted on www.cbp.gov when CBP determines that each entry has liquidated by operation of law and will be dated with the date of liquidation by operation of law.
(ii) For liquidation notices that were posted or lodged in the customhouse, pursuant to section 514, Tariff Act of 1930, as amended (19 U.S.C. 1514) and part 174 of this chapter, a protest of a decision relating to an entry made before December 18, 2004, must be filed within 90 days from the date of liquidation of an entry by operation of law or within 90 days from the date the bulletin notice thereof was posted or lodged in the customhouse, or, in the case of a protest of a decision relating to an entry made on or after December 18, 2004, within 180 days from the date of liquidation of an entry by operation of law.
(iii) For liquidation notices posted on www.cbp.gov, pursuant to section 514, Tariff Act of 1930, as amended (19 U.S.C. 1514) and part 174 of this chapter, a protest of a decision relating to an entry made before December 18, 2004, must be filed within 90 days from the date of liquidation of an entry by operation of law or within 90 days from the date notice thereof is posted on www.cbp.gov, or, in the case of a protest of a decision relating to an entry made on or after December 18, 2004, within 180 days from the date of liquidation of an entry by operation of law.
(d) Courtesy notice of liquidation. CBP will endeavor to provide the entry filer or its agent and the surety on an entry with a courtesy notice of liquidation for all electronically filed entries liquidated by CBP or deemed liquidated by operation of law. The courtesy notice of liquidation that CBP will endeavor to provide will be electronically transmitted pursuant to a CBP authorized electronic data interchange system if the entry was filed electronically in accordance with part 143 of this chapter. This notice will serve as an informal, courtesy notice and not as a direct, formal, and decisive notice of liquidation.
[CBP Dec. No. 16-25, 81 FR 89380, Dec. 12, 2016]
Notes of Decisions
LG Elec. U.S.A., Inc. v. United States, 21 Ct. Int'l Trade 1421 (Ct. Intl. Trade 1997).
· cites it 7× “Notices of liquidation posted at the Customs’ Office at the port of entry (bulletin notice of liquidation) are sufficient notice, 19 C.F.R. § 159.9 (1997) and Goldhofer Fahrzeugwerk GmbH & Co.”
Goldhofer Fahrzeugwerk GmbH & Co. v. United States, 706 F. Supp. 892 (Ct. Intl. Trade 1989).
· cites it 7× “Background A transcription error by the United States Customs Service (Customs) generated a name other than plaintiffs on the computer printout sheet which served as bulletin notice of liquidation, posted in the customhouse pursuant to 19 C.F.R. § 159.9 (b), 1 on June 5, 1981.”
Frederick Wholesale Corp. v. The United States, 754 F.2d 349 (Fed. Cir. 1985).
· cites it 8× “§ 1500 (e) (1982) 2 and 19 C.F.R. § 159.9 (b) (1984). 3 Its main contention on the notice issue is that the bulletin notice of liquidation for the entry in question was not posted in a conspicuous place at the New York Customhouse and that no sign was maintained in the…”
Frederick Wholesale Corp. v. United States, 585 F. Supp. 640 (Ct. Intl. Trade 1983).
· cites it 9× “§ 1500 (e) (1982) 1 and 19 C.F.R. § 159.9 (b) (1983) 2 . Plaintiff argues that absent proper notice, there has never been a final liquidation of Entry No.”
United States v. Reliable Chem. Co., 66 C.C.P.A. 123 (C.C.P.A. 1979).
· cites it 3× “It viewed the “courtesy” notice as a notice of liquidation sufficient to be protested under section 514 notwithstanding that the bulletin notice of liquidation was made on July 25, 1975, that the protest was filed on July 22,1975, and that the “courtesy” notice is not the notice…”
Shinyei Corp. of Am. v. United States, 524 F.3d 1274 (Fed. Cir. 2008).
· cites it 2× “allowing the notification regulations set forth in 19 C.F.R. § 159.9 (c)(2) to super-cede such a finality” by prolonging an importer’s time to protest would “run counter to the statute,” and thus Shinyei was not entitled to notice here.”
Goldhofer Fahrzeugwerk Gmbh & Co. v. The United States, 885 F.2d 858 (Fed. Cir. 1989).
· cites it 3× “” 19 C.F.R. § 159.9 (b) (1988). Courtesy notice is just that, a “courtesy,” and Customs’ providing, or failure to provide, such a notice cannot create any legally cognizable right in the importer.”
Schering Corp. v. United States, 67 C.C.P.A. 83 (C.C.P.A. 1980).
· cites it 3× “” The relevant regulation, 19 CFR 159.9, 8 provides that notice of liquidation shall be made on a bulletin notice of liquidation which shall be posted in the customhouse at the port of entry, and that the date of liquidation shall be the date the bulletin notice is posted in the…”
United States v. Great Am. Ins. Co. of New York, 229 F. Supp. 3d 1306 (Ct. Intl. Trade 2017).
· cites it 5× “See 19 C.F.R. § 159.9 (c)(ii) (affording Customs “a reasonable period after each liquidation by operation of law” to provide notice); cf.”
Shinyei Corp. of Am. v. United States, 491 F. Supp. 2d 1209 (Ct. Intl. Trade 2007).
· cites it 6× “at 25 (citing to 19 C.F.R. §§ 159.9 (e)(2)(i)-(iii)). Shinyei states that as Customs never published bulletin notices of the deemed liquidations under 19 C.”
— 19 C.F.R. § 159.9(c)(2) — 1 case
Shinyei Corp. of Am. v. United States, 524 F.3d 1274 (Fed. Cir. 2008).
“allowing the notification regulations set forth in 19 C.F.R. § 159.9 (c)(2) to super-cede such a finality” by prolonging an importer’s time to protest would “run counter to the statute,” and thus Shinyei was not entitled to notice here.”
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