19 CFR Part 159 · 5 questions
19 CFR 159.12 — Extension of time for liquidation.
Past customs broker license exam questions whose answer rests on 19 CFR 159.12. Drawn from 5 released sittings, April 2025 through October 2022. Every question below is a real released question with the answer CBP credited, the authority it rests on, and an explanation of why that answer is right.
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April 2025, Q48. A broker or importer demonstrates good cause in a timely request for an extension of liquidation on an entry of merchandise for consumption. For how long may a Center director extend the 1-year statutory period for liquidation from the date of entry?
- AAn additional period not to exceed 1 year
- BAn additional period not to exceed 18 months
- CAn additional period not to exceed 4 years
- DFor an unlimited additional period of time
Show the answer and explanation
The correct answer is A because 19 CFR 159.12(a) explicitly states that the Center director may extend the 1-year statutory period for liquidation by an additional period not to exceed 1 year under specific conditions. While 19 CFR 159.12(d)(2) allows a second extension of up to 1 year at the importer’s request, the total allowable extensions are capped at 3 years by 19 CFR 159.12(e), but the question asks about the duration of a single extension, not the cumulative total. Options B, C, and D are incorrect because they either misinterpret the total allowable time (C and D) or propose a duration (B) not supported by the cited text.
April 2026, Q65. If a Center Director extends the liquidation of an entry, the official notice of extension and reasons for the extension will be posted on www.cbp.gov. What is the minimum timeframe that the notice of extension must be maintained on www.cbp.gov?
- A1 month
- B6 months
- C12 months
- D15 months
Show the answer and explanation
The correct answer is D) 15 months, as 19 CFR 159.12(b) explicitly states that the notice of extension must be maintained on www.cbp.gov for a minimum of 15 months from the date of posting. Options A, B, and C are incorrect because the cited authority does not mention any shorter timeframe; the regulation specifically mandates 15 months, not 1, 6, or 12 months. The other options may reflect confusion with unrelated provisions or misinterpretation of the statutory period for liquidation itself, which is 1 year, but the question pertains strictly to the notice retention requirement.
October 2020 (AM), Q18. Which of the following is NOT a valid reason for an extension or suspension of liquidation?
- ALiquidation is suspended as required by statute
- BAdditional information is required by CBP for proper appraisement of merchandise
- CThe importer has a separate litigation pending before the Court of International Trade
- DAdditional information is required by CBP for proper classification of merchandise
- EThe importer requests an extension in writing showing good cause
Show the answer and explanation
The correct answer is C, because a separate case the importer has pending before the Court of International Trade is not a ground for extending or suspending liquidation of this entry. 19 CFR 159.12(a)(2) allows suspension where it is required by statute or court order, which means an order reaching this merchandise, not the existence of unrelated litigation. Each other choice is a listed ground. A is the statutory suspension in 159.12(a)(2). B and D are both 159.12(a)(1)(i), which lets the Center director extend the one-year statutory period when information needed for proper appraisement or classification is not available. E is 159.12(a)(1)(ii), the importer's written request before the statutory period expires showing good cause.
October 2020 (PM), Q13. Which of the following is NOT a valid reason for an extension of liquidation?
- ALiquidation is suspended as required by statute.
- BAdditional information is required by CBP for proper appraisement of merchandise.
- CThe importer's merchandise is pending litigation before a Customs Court.
- DAdditional information is required by CBP for proper classification of merchandise.
- EThe importer requests an extension in writing showing good cause.
Show the answer and explanation
The correct answer is C because litigation before a Customs Court is not listed as a valid reason for an extension of liquidation in 19 CFR 159.12(a)(1). Valid reasons include needing information for appraisement or classification (B and D) or an importer’s written request showing good cause (E). Suspension due to statute (A) is a separate provision under 19 CFR 159.12(a)(2), not an extension. Litigation is not explicitly tied to extensions in the cited text, making C invalid for this purpose.
October 2022, Q46. What is the maximum allowable time for which extension of liquidation may be granted by the Center Director?
- A1 year
- B2 years
- C3 years
- D4 years
- ELiquidation can never be extended.
Show the answer and explanation
The correct answer is C) 3 years because 19 CFR 159.12(e) explicitly states that the total time for which extensions may be granted by the Center director may not exceed 3 years. Option A (1 year) refers to the initial statutory period for liquidation, not the maximum extension. Option D (4 years) is the time limit for deemed liquidation by operation of law under 19 CFR 159.12(f), which is unrelated to extension requests. Option E is incorrect because extensions are explicitly permitted under the cited authority, albeit limited to 3 years.
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Start practising freeOther sections of Part 159 the exam tests
- 19 CFR 159.32 (5 questions)