When there is a net difference of less than $20 between the total amount of any duties, fees, and taxes found due in the reliquidation of any entry, and the total amount of duties, fees, and taxes assessed in the prior liquidation of the entry, the difference shall be disregarded in which one of the following cases?
A) The reliquidation and ensuing refund are the result of a court decision and judgment order.
B) The reliquidation and ensuing refund are the result of a protest filed pursuant to Section 514, Tariff Act of 1930, as amended.
C) The reliquidation and ensuing refund are the result of a request for correction under Section 520(c), Tariff Act of 1930, as amended.
D) The reliquidation and ensuing increase are the result of a voluntary reliquidation of the entry by Customs within 90 days after liquidation.
E) The reliquidation and ensuing refund are the result of a post-importation claim for preferential treatment under NAFTA pursuant to Section 520(d)(1), Tariff Act of 1930, as amended.
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The Answer is: D
Citation: 19 CFR 159.6(b)
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