Goods are imported under a consumption entry on January 3, 2020. Estimated duties are deposited. On October 18, 2020, CBP liquidated the entry and assessed more duty than was deposited. A bill was issued to the importer of record. The importer of record paid the bill on time. Based on the above, which of the following is TRUE?
A. The broker must maintain a consumption entry subject to an antidumping investigation until the entry liquidates.
B. The broker must maintain the consumption entry subject to an antidumping investigation for five years after the entry liquidates.
C. The broker must maintain the consumption entry subject to an antidumping investigation for three years after the entry liquidates.
D. The broker must maintain the consumption entry subject to an antidumping investigation for five years after the date of entry.
E. The broker must maintain the consumption entry subject to an antidumping investigation for five years after the date of creation of the entry.
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The Answer is: D
Citation: 19 CFR ยง 163.4(a)(1)
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