Importer Sunny Solar Panels filed an entry for a shipment that arrived in the Los Angeles/Long Beach seaport on March 1, 2020. Sunny Solar Panels filed an entry summary on March 3, 2020, and tendered all duties, taxes, and fees owed. The merchandise was released from U.S. Customs and Border Protection (CBP) custody on March 3, 2020. CBP liquidated the entry on January 22, 2021. Upon reviewing the liquidation, Sunny Solar Panels realized that due to a clerical error they overpaid harbor maintenance fees. What is the deadline for Sunny Solar Panels to file a protest? (2025 October No.41 – Entry / Entry Summary)
A) Within 90 days of January 22, 2021
B) Within 180 days of January 22, 2021
C) Within 365 days of March 1, 2020
D) Within 180 days of March 3, 2020
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The Answer is: B
Citation: 19 CFR 174.12(e)(1)
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