45. CBP liquidated an entry, ascertaining the duties, fees, and taxes at $750.00. However, the estimated duties, fees, and taxes the broker had deposited at entry amounted to $1,000.00. What is legally required to occur to address the discrepancy between the estimated duties and ascertained duties? (2025 April No.45 – Entry / Entry Summary)
A) The broker must file a protest to request a refund.
B) CBP should disregard the difference because it less than $300.00, a de minimus amount.
C) CBP should refund the broker $250.00 with interest.
D) The broker must withdraw the entry and make another deposit to correct amount of duties, fees, and taxes.
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The Answer is: C
Citation: 19 CFR 159.6(c)
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