Which situation is a matter subject to protest?(2022 October No.45 – Entry/Entry Summary)
A) Because of a broker clerical error, only one of two invoices was entered on the entry summary. The second invoice needs to be added to the unliquidated entry summary.
B) CBP refused to allow amendment of a protest involving one entry 200 days after the underlying entry was liquidated.
C) CBP liquidated a drawback claim with a full refund on a drawback claim where the full amount was paid through the accelerated payment process.
D) CBP refused to flag an entry for reconciliation which was not flagged at entry summary filing in error.
E) CBP refused to liquidate or re-liquidate a post-summary 19 USC 1520(d) claim under the United States-Korea Free Trade Agreement filed in the ACE Protest Module.
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The Answer is: E
Citation: 19 CFR Part 174
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