Customs Certified Specialist Practice Exam

The correct answer is that 90 days following liquidation is not a case for refund duties as authorized in 19 USC 1520. According to this statute, the timeframe for filing for a duty refund is specifically enumerated to allow for claims within a certain period after the liquidation of an entry.

19 USC 1520 allows claims for refunds based on certain conditions, including errors in the amount of duties applied and changes in classification. The statute defines clear timeframes during which these claims can be made. Claims must generally be submitted within a specific number of days following liquidation. In this context, the timeframes that are typically recognized include 30 days and 60 days following liquidation for different circumstances. However, 90 days does not fall within the allowable windows for filing such claims, making it an invalid option.

Understanding the correct filing deadlines is crucial for compliance with customs regulations and ensuring that companies can secure any eligible refunds they may be entitled to. By knowing these timeframes, customs specialists can better advise stakeholders on their options for recovering overpaid duties.