CSMS Message: 94-000949

TO : ALL ABI BROKERS.

FROM : DALE SNELL

SUBJECT : DRAFT LIQUIDATION REGS.

DATE : 09/19/94

NOTICE: THIS IS A DRAFT DOCUMENT

PART 159 - LIQUIDATION OF DUTIES

1. SECTION 159.9(A) IS REVISED BY ADDING THE WORDS ", OR ITS
ELECTRONIC EQUIVALENT." AT THE END OF THE SENTENCE. SECTION
159.9(B) IS REVISED BY ADDING THE WORDS "OF RECORD" AFTER
IMPORTERS, AND ADDING THE FOLLOWING LANGUAGE AT THE END OF THE
PARAGRAPH STATING " T HE ELECTRONIC POSTING OF NOTICE BY
PROVIDING EITHER ACCESS TO AN ELECTRONIC BULLETIN BOARD OR BY
OTHER ELECTRONIC MEANS SHALL BE CONSIDERED THE POSTING OF NOTICE
IN THE CUSTOMHOUSE. THIS ELECTRONIC POSTING WILL CONSIST OF THE
ELECTRONIC EQUIVALENT OF A CUSTOMS FORM 4333."

2. SECTION 159.9(C)(1) IS REVISED BY ADDING THE WORDS "OF RECORD"
AFTER IMPORTERS.

3. SECTION 159.9(C) IS REVISED BY DELETING PARAGRAPH (2)(II).

4. SECTION 159.9(C) IS REVISED BY CHANGING PARAGRAPH 2(III) TO
2(II) AND TO READ AS FOLLOWS:

(II) A PROTEST UNDER SECTION 514, TARIFF ACT OF 1930, AS
AMENDED (19 U.S.C. 1514) AND PART 174 OF THIS CHAPTER SHALL BE
FILED WITHIN 90 DAYS FROM THE DATE OF EXPIRATION OF THE
APPROPRIATE STATUTORY PERIOD MENTIONED IN PARAGRAPH (C)(2)(I) OF
THIS SECTION.

5. SECTION 159.9(D) IS REVISED TO READ AS FOLLOWS:

(D) COURTESY NOTICE OF LIQUIDATION. CUSTOMS WILL ENDEAVOR
TO PROVIDED IMPORTERS OF RECORD, AND ANY AUTHORIZED AGENT AND
SURETY OF SUCH IMPORTERS OF RECORD, WITH CUSTOMS FORM 4333-A,
"COURTESY NOTICE", OR ACCESS TO AN ELECTRONIC BULLETIN BOARD, FOR
ALL ENTRIES SCHEDULED TO BE LIQUIDATED. THIS NOTICE OR BULLETIN
SHALL SERVE AS AN INFORMAL, COURTESY NOTICE AND NOT AS A DIRECT,
FORMAL AND DECISIVE NOTICE OF LIQUIDATION.

6. SECTION 159.11(A) IS REVISED TO READ AS FOLLOWS:

(A) TIME LIMIT GENERALLY. EXCEPT AS PROVIDED IN SECTION
159.12, AN ENTRY NOT LIQUIDATED WITHIN THE EXPIRATION OF THE
APPROPRIATE STATUTORY PERIOD PROVIDED FOR IN SECTION 504, TARIFF
ACT OF 1930, AS AMENDED (19 U.S.C. 1504), SHALL BE DEEMED
LIQUIDATED BY OPERATION OF LAW AT THE RATE OF DUTY, VALUE,
QUANTITY, AND AMOUNT OF DUTY ASSERTED BY THE IMPORTER OF RECORD
AT THE TIME OF FILING THE ENTRY SUMMARY FOR CONSUMPTION IN PROPER
FORM, OR THE WITHDRAWAL FOR CONSUMPTION IN PROPER FORM, OR THE
RECONCILIATION IN PROPER FORM, OR THE DATE THE RECONCILIATION
SHOULD HAVE BEEN FILED.

7. SECTION 159.12(A)(1) IS REVISED BY SUBSTITUTING THE PHRASE
"FOR AN ADDITIONAL PERIOD NOT TO EXCEED 3 YEARS IF:" FOR THE
PHRASE "FOR AN ADDITIONAL PERIOD NOT TO EXCEED 1 YEAR IF:"

8. SECTION 159.12(A)(1)(I) IS REVISED BY ADDING THE FOLLOWING
UNDERLINED LANGUAGE TO READ AS FOLLOWS:

(I) INFORMATION NEEDED BY CUSTOMS. INFORMATION NEEDED BY
CUSTOMS FOR THE PROPER APPRAISEMENT OR CLASSIFICATION OF THE
MERCHANDISE, OR FOR INSURING COMPLIANCE WITH APPLICABLE LAW, IS
NOT AVAILABLE, OR

9. SECTION 159.12(A)(1)(II) IS REVISED BY CHANGING "IMPORTER'S
REQUEST" TO "IMPORTER OF RECORD'S REQUEST" AND "IMPORTER" TO
"IMPORTER OF RECORD" IN BOTH THE FIRST AND SECOND SENTENCE.

10. SECTION 159.12(B) IS REVISED TO READ AS FOLLOWS:

(B) NOTICE OF EXTENSION. IF THE DISTRICT DIRECTOR EXTENDS
THE TIME FOR LIQUIDATION, AS PROVIDED IN PARAGRAPH (A)(1) OF THIS
SECTION, HE PROMPTLY SHALL NOTIFY THE IMPORTER OF RECORD AND THE
SURETY OF SUCH IMPORTER OF RECORD BY A BULLETIN NOTICE OF
EXTENSION MADE ON CUSTOMS FORM 4333, APPROPRIATELY MODIFIED, OR
ITS ELECTRONIC EQUIVALENT BY PROVIDING ACCESS TO AN ELECTRONIC
BULLETIN BOARD OR BY OTHER ELECTRONIC MEANS, THAT THE TIME HAS
BEEN EXTENDED AND ANNOTATED TO INDICATE THE STATUTORY BASIS FOR
THAT ACTION. THE EXTENSION PERIOD WILL COMMENCE ON THE
EXPIRATION OF THE APPROPRIATE 1-YEAR STATUTORY PERIOD PROVIDED
FOR LIQUIDATION WITHIN SECTION 504, TARIFF ACT OF 1930, AS
AMENDED (19 U.S.C. 1504), AND MAY RUN FOR A PERIOD OF 3 YEARS
FROM THIS DATE.

CUSTOMS SHALL ENDEAVOR TO PROVIDE A COURTESY NOTICE OF EXTENSION
BY MAILING A CUSTOMS FORM 4333-A OR BY PROVIDING ACCESS TO AN
ELECTRONIC BULLETIN BOARD. THIS NOTICE OR BULLETIN BOARD SHALL
SERVE AS AN INFORMAL, COURTESY NOTICE AND NOT AS A DIRECT, FORMAL
AND DECISIVE NOTICE OF EXTENSION.

11. SECTION 159.12(C) IS REVISED TO READ AS FOLLOWS:

(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 DISTRICT DIRECTOR PROMPTLY
SHALL NOTIFY THE IMPORTER OF RECORD, AND ANY AUTHORIZED AGENT AND
SURETY OF SUCH IMPORTER OF RECORD, BY A BULLETIN NOTICE OF
SUSPENSION MADE ON CUSTOMS FORM 4333, APPROPRIATELY MODIFIED, OR
ITS ELECTRONIC EQUIVALENT BY PROVIDING ACCESS TO AN ELECTRONIC
BULLETIN BOARD OR BY OTHER ELECTRONIC MEANS. CUSTOMS SHALL
ENDEAVOR TO PROVIDE A COURTESY NOTICE OF SUSPENSION BY MAILING A
CUSTOMS FORM 4333-A OR BY PROVIDING ACCESS TO AN ELECTRONIC
BULLETIN BOARD. THIS NOTICE OR BULLETIN BOARD SHALL SERVE AS AN
INFORMAL, COURTESY NOTICE AND NOT AS A DIRECT, FORMAL AND
DECISIVE NOTICE OF EXTENSION.

12. SECTION 159.12 IS AMENDED BY DELETING THE CURRENT PARAGRAPH
(D) AND SUBSTITUTING A NEW PARAGRAPH (D) TO READ AS FOLLOWS:
(D) POSTING OF BULLETIN NOTICE. THE BULLETIN NOTICE OF EXTENSION
OR SUSPENSION SHALL BE POSTED FOR THE INFORMATION OF IMPORTERS OF
RECORD, AND ANY AUTHORIZED AGENT AND SURETY OF SUCH IMPORTERS OF
RECORD, IN A CONSPICUOUS PLACE IN THE CUSTOMHOUSE AT THE PORT OF
ENTRY (OR CUSTOMS STATION, WHEN THE ENTRIES LISTED WERE FILED AT
A CUSTOMS STATION OUTSIDE THE LIMITS OF A PORT OF ENTRY), OR
SHALL BE LODGED AT SOME OTHER SUITABLE PLACE IN THE CUSTOMHOUSE
IN SUCH A MANNER THAT IT CAN READILY BE LOCATED AND CONSULTED BY
ALL INTERESTED PERSONS, WHO SHALL BE DIRECTED TO THAT PLACE BY A
NOTICE MAINTAINED IN A CONSPICUOUS PLACE IN THE CUSTOMHOUSE
STATING WHERE NOTICES OF EXTENSION AND SUSPENSION OF ENTRIES ARE
TO BE FOUND. THE ELECTRONIC POSTING OF NOTICE BY PROVIDING
EITHER ACCESS TO AN ELECTRONIC BULLETIN BOARD OR BY OTHER
ELECTRONIC MEANS SHALL BE CONSIDERED THE POSTING OF NOTICE IN THE
CUSTOMHOUSE. THIS ELECTRONIC POSTING WILL CONSIST OF THE
ELECTRONIC EQUIVALENT OF A CUSTOMS FORM 4333, APPROPRIATELY
MODIFIED.

13. SECTION 159.12 IS AMENDED BY DELETING THE CURRENT PARAGRAPH
(E), AND ADDING A NEW PARAGRAPH (E) TO READ AS FOLLOWS:

(E) DATE OF EXTENSION OR SUSPENSION. THE BULLETIN NOTICE OF
EXTENSION OR SUSPENSION SHALL BE DATED WITH THE DATE IT IS POSTED
OR LODGED IN THE CUSTOMHOUSE FOR THE INFORMATION OF IMPORTERS OF
RECORD. THIS POSTING OR LODGING SHALL BE DEEMED THE LEGAL
EVIDENCE OF EXTENSION OR SUSPENSION, BUT THE EXTENSION OR
SUSPENSION PERIOD WILL NOT COMMENCE UNTIL THE EXPIRATION OF THE
APPLICABLE 1-YEAR STATUTORY PERIOD FOR LIQUIDATION PROVIDED IN
SECTION 504, TARIFF ACT OF 1930, AS AMENDED (19 U.S.C. 1504).

14. SECTION 159.12 IS REVISED BY CHANGING PARAGRAPH (F) TO READ
AS FOLLOWS:

(F) TIME LIMITATIONS-(1) GENERALLY. AN ENTRY NOT LIQUIDATED
WITHIN 4 YEARS FROM THE APPLICABLE DATE PRESCRIBED IN SECTION
504, TARIFF ACT OF 1930, AS AMENDED (19 U.S.C. 1504), SHALL BE
DEEMED LIQUIDATED BY OPERATION OF LAW AT THE RATE OF DUTY, VALUE,
QUANTITY, AND AMOUNT OF DUTY ASSERTED BY THE IMPORTER OF RECORD
AT THE TIME OF FILING THE ENTRY SUMMARY FOR CONSUMPTION IN PROPER
FORM, OR THE WITHDRAWAL FOR CONSUMPTION IN PROPER FORM, OR THE
RECONCILIATION IN PROPER FORM, OR THE DATE THE RECONCILIATION
SHOULD HAVE BEEN FILED, UNLESS LIQUIDATION CONTINUES TO BE
SUSPENDED BY STATUTE OR COURT ORDER.

15. SECTION 159.12 IS REVISED BY CHANGING THE PARAGRAPH (F)(2) TO
READ AS FOLLOWS:

(2) REMOVAL OF SUSPENSION. WHEN A SUSPENSION REQUIRED BY
STATUTE OR COURT ORDER IS REMOVED, AN ENTRY SHALL BE LIQUIDATED
WITHIN 6 MONTHS AFTER CUSTOMS RECEIVES NOTICE OF THE REMOVAL FROM
THE DEPARTMENT OF COMMERCE, OTHER AGENCY, OR A COURT WITH
JURISDICTION OVER THE ENTRY. ANY ENTRY NOT LIQUIDATED WITHIN 6
MONTHS AFTER RECEIVING SUCH NOTICE SHALL BE TREATED AS HAVING
BEEN LIQUIDATED AT THE RATE OF DUTY, VALUE, QUANTITY, AND AMOUNT
OF DUTY ASSERTED AT THE TIME OF ENTRY BY THE IMPORTER OF RECORD,
UNLESS SUCH ENTRY IS SUBSEQUENTLY EXTENDED PURSUANT TO PARAGRAPH
(A) OF THIS SECTION.

16. SECTION 159.12 IS REVISED BY DELETING THE FORMER PARAGRAPH
(G).