If a consumption entry has NOT been liquidated by CBP and its liquidation has not been extended or suspended, it will be deemed liquidated by operation of law within:
A. 1 year from the date of importation
B. 1 year from the date of entry
C. 3 years from the date of entry
D. 3 years from the date of importation
E. 90 days from the date of importation
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The Answer is: B
Citation: 19 CFR 159.11(a); 159.12
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