159.12—Extension of time for liquidation.
(a) Reasons—
(1) Extension.
The port 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 port 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 port director extends the time for liquidation, as provided in paragraph (a)(1) of this section, he promptly will notify the importer or the consignee and his agent and surety on CBP Form 4333-A, appropriately modified, that the time has been extended and the reasons for doing so.
(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 port director promptly will notify the importer or the consignee and his agent and surety on CBP Form 4333-A, appropriately modified, of the suspension.
(d) Additional extensions—
(1) Information needed by CBP.
If an extension has been granted because CBP needs more information and the port 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 1 year at the importer's request, and the importer thereafter determines that additional time is necessary, he may request another extension in writing before the original extension expires, giving reasons for his request. If the port director finds that good cause (as defined in paragraph (a)(1)(ii) of this section) exists, he will issue a notice extending the time for liquidation for an additional period not to exceed 1 year.
(e) Limitation on extensions.
The total time for which extensions may be granted by the port director may not exceed 3 years.
(f) Time limitation—
(1) Generally.
An entry not liquidated within 4 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 at the time of filing the entry summary for consumption in proper form, with estimated duties attached, or the withdrawal for consumption in proper form, with estimated duties attached, unless liquidation continues to be suspended by statute or court order. CBP will endeavor to provide a courtesy notice of liquidation on CBP Form 4333-A, in accordance with § 159.9(d), in addition to the bulletin notice specified in § 159.9(c)(2)(ii).
(2) Suspension of liquidation by statute or court order.
When liquidation of an entry continues to be suspended beyond the 4-year period specified in paragraph (f)(1) of this section due to a statute or court order, the entry will be liquidated within 90 days after removal of the suspension.
(g) Notice of liquidation.
If an entry is liquidated after an extension expires or a suspension is removed, notice of liquidation will be given on the bulletin notice of liquidation, CBP Form 4333, as provided in §§ 159.9 and 159.10(c)(3). CBP will endeavor to provide a courtesy notice of liquidation on CBP Form 4333-A in accordance with § 159.9(d).