Which statement regarding voluntary reliquidation is INCORRECT?
A. It must be completed within 90 days after liquidation
B. It must be completed within 90 days after the exaction was made
C. It can be done in conjunction with a protest within 90 days of the date of liquidation
D. It may be used to correct errors made by Customs within 90 days after the date of liquidation
E. It must be authorized by Customs Headquarters
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The Answer is: E
Citation: 19 CFR 173.2 and 173.3
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