19 CFR Part 159 · 5 exam questions
19 CFR 159.12: Extension of time for liquidation
The text of 19 CFR 159.12, followed by every released customs broker license exam question whose answer rests on it. Drawn from 5 released sittings, April 2025 through October 2022.
Edition shown: the 2025 annual edition of Title 19, revised as of April 1, 2025. It is the edition the October 2026 customs broker exam is graded against, and it can differ from the regulation in force today. For the current official text see 19 CFR 159.12 on eCFR.
§ 159.12 Extension of time for liquidation.
(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).
How the exam tests 159.12
Each 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.
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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- 19 CFR 159.32 (5 questions)