home riskmanagement vessel infotables faq contact
UPDATED: 5/7/05

Liquidation (19 CFR. Chapter 1, Part 159)

Liquidation is the final computation or assessment of the duties or drawback accruing on an entry. "This is the final transaction relating to an entry. "

Notice of Liquidation (CF 4333)

This notice informs the importer that an entry is going to liquidate, and the outcome of the liquidation.

The Three Types of Liquidations are:


This means that Customs has reviewed the transaction and they agree with all of the import documents. No money will change hands.


Customs has reviewed the entry documents and determined that additional monies are due (amounts less than $20 will be disregarded).

This decision is usually based on one of the following reasons:
  • Change in value
  • Change in quantity
  • Change in classification
  • Use of incorrect exchange rates
  • Unpaid special duties
  • Unpaid fees
The customs bill will instruct you how much to pay, and in what time frame. Failure to pay this additional duty timely can result in penalties, and loss of certain import privileges. If you do not agree with Customs decision, you can file a Protest on CF-19.


If the amount due back is less than $20, it will be disregarded. However if a refund is due, you will receive a check in the mail from Customs. It is strongly recommended that you review why this refund is being issued, this could be a compliance issue that might be brought up in the future.

Home | News | Import | Export | Risk Management | Vessel | Info Tables | FAQ | Contact
Please direct any comments about this site to: webmaster@skybarfarm.com
© 2005 Cambell & Gardiner