[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR159.12]

[Page 230-231]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 159--LIQUIDATION OF DUTIES--Table of Contents
 
                      Subpart A--General Provisions
 
Sec. 159.12  Extension of time for liquidation.

    (a) Reasons--(1) Extension. The port director may extend the 1-year 
statutory period for liquidation for an additional period not to exceed 
1 year if:
    (i) Information needed by Customs. Information needed by Customs for 
the proper appraisement or classification of the merchandise is not 
available, or
    (ii) Importer's request. The importer requests an extension in 
writing before the statutory period expires and shows good cause why the 
extension should be granted. ``Good cause'' is demonstrated when the 
importer satisfies the port director that more time is needed to present 
to Customs information which will affect the pending action, or there is 
a similar question under review by Customs.
    (2) Suspension. The 1-year liquidation period may be suspended as 
required by statute or court order.
    (b) Notice of extension. If the port director extends the time for 
liquidation, as provided in paragraph (a)(1) of this section, he 
promptly shall notify the importer or the consignee and his agent and 
surety on Customs Form 4333-A, appropriately modified, that the time has 
been extended and the reasons for doing so.
    (c) Notice of suspension. If the liquidation of an entry is 
suspended as required by statute or court order, as provided in 
paragraph (a)(2) of this section, the port director promptly shall 
notify the importer or the consignee and his agent and surety on Customs 
Form 4333-A, appropriately modified, of the suspension.
    (d) Additional extensions--(1) Information needed by Customs. If an 
extension has been granted because Customs needs more information and 
the port director thereafter determines that more time is needed, he may 
extend the time for liquidation for an additional period not to exceed 1 
year provided he issues the notice required by paragraph (b) of this 
section before termination of the prior extension period.
    (2) At importer's request. If the statutory period has been extended 
for 1 year at the importer's request, and the importer thereafter 
determines that additional time is necessary, he may request another 
extension in writing before the original extension expires, giving 
reasons for his request. If the port director finds that good cause (as 
defined in paragraph (a)(1)(ii) of this section) exists, he shall issue 
a notice extending the time for liquidation for an additional period not 
to exceed 1 year.
    (e) Limitation on extensions. The total time for which extensions 
may be granted by the port director may not exceed 3 years.
    (f) Time limitation--(1) Generally. An entry not liquidated within 4 
years from either the date of entry, or the date of final withdrawal of 
all the merchandise covered by a warehouse entry, shall be deemed 
liquidated by operation of law at the rate of duty, value, quantity, and 
amount of duty asserted by the importer at the time of filing the entry 
summary for consumption in proper form, with estimated duties attached, 
or the withdrawal for consumption in proper form, with estimated duties 
attached, unless liquidation continues to be suspended by statute or 
court order. Customs will endeavor to provide a courtesy notice of 
liquidation on Customs Form 4333-A, in accordance with Sec. 159.9(d), in 
addition to the bulletin notice specified in Sec. 159.9(c)(2)(ii).
    (2) Suspension of liquidation by statute or court order. When 
liquidation of an entry continues to be suspended beyond the 4-year 
period specified in paragraph (f)(1) of this section due to a statute or 
court order, the entry shall be liquidated within 90 days after removal 
of the suspension.
    (g) Notice of liquidation. If an entry is liquidated after an 
extension expires or

[[Page 231]]

a suspension is removed, notice of liquidation shall be given on the 
bulletin notice of liquidation, Customs Form 4333, as provided in 
Secs. 159.9 and 159.10(c)(3). Customs will endeavor to provide a 
courtesy notice of liquidation on Customs Form 4333-A in accordance with 
Sec. 159.9(d).

[T.D. 79-221, 44 FR 46829, Aug. 9, 1979, as amended by T.D. 90-1, 54 FR 
52933, Dec. 26, 1989]