15 An antidumping or countervailing duty reimbursement certificate must be filed _____.
A. at the time of importation of the goods
B. prior to liquidation of the entry
C. with the CBP Form 7501 Entry Summary
D. prior to issuance of liquidation instructions by the Department of Commerce
E. prior to importation of the goods
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The Answer is: B
Citation: 19 CFR 351.402(f)(2)
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