A protest under section 514 covering the liquidation of an entry made on or after December 18, 2004 must be filed and completed within what time period in order to be considered timely filed?
A) within 90 days after the date of liquidation of the entry being protested
B) within 180 days after the date of liquidation of the entry being protested
C) within one year after the date of liquidation of the entry being protested
D) within one year after the date of importation of the underlying entered merchandise
E) within 20 days before the liquidation date or within 180 days after the liquidation date of the entry being protested
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The Answer is: B
Citation: 19 C.F.R. ยง 174.12(e)
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