An entry for warehouse was filed in 2025. Liquidation of the entry was never suspended or extended. When is the warehouse entry deemed liquidated by operation of law at the rate of duty, value, quantity, and amount of duties asserted by the importer of record? (2025 October No.53 – Entry / Entry Summary)
A) One year from the date of entry of the merchandise
B) One year from the date of final withdrawal of all merchandise covered by the warehouse entry
C) One year from the date of the first withdrawal of merchandise covered by the warehouse entry
D) Five years from the date of importation of the warehouse merchandise
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The Answer is: B
Citation: 19 CFR 159.11(a); 19 CFR 144.5
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