159.9—Notice of liquidation and date of liquidation for formal entries.
(a) Bulletin notice of liquidation.
Notice of liquidation of formal entries will be made on a bulletin notice of liquidation, CBP Form 4333.
(b) Posting of bulletin notice.
The bulletin notice of liquidation will be posted for the information of importers 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 will 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 will be directed to that place by a notice maintained in a conspicuous place in the customhouse stating where notices of liquidation of entries are to be found.
(c) Date of liquidation—
(1) Generally.
The bulletin notice of liquidation will be dated with the date it is posted or lodged in the customhouse for the information of importers. This posting or lodging will be deemed the legal evidence of liquidation. For electronic entry summaries, the date of liquidation will be the date of posting of the bulletin notice of liquidation. CBP will endeavor to provide the filer with electronic notification of this date as an informal, courtesy notice of liquidation.
(2) Exception: Entries liquidated by operation of law.
(i)
Entries liquidated by operation of law at the expiration of the time limitations prescribed in section 504. Tariff Act of 1930, as amended (19 U.S.C. 1504 ), and set out in §§ 159.11 and 159.12, will be deemed liquidated as of the date of expiration of the appropriate statutory period.
(ii)
The bulletin notice of liquidation will be posted or lodged in the customhouse within a reasonable period after each liquidation by operation of law and will be dated as of the date of expiration of the statutory period.
(iii)
Pursuant to section 514, Tariff Act of 1930, as amended (19 U.S.C. 1514) and part 174 of this chapter, a protest of a decision relating to an entrymade before December 18, 2004, must be filed within 90 days from the date of liquidation of an entry by operation of law or within 90 days from the date the bulletin notice thereof is posted or lodged in the customhouse, or, in the case of a protest of a decision relating to an entry made on or after December 18, 2004, within 180 days from the date of liquidation of an entry by operation of law.
(d) Courtesy notice of liquidation.
CBP will endeavor to provide importers or their agents with CBP Form 4333-A, “Courtesy Notice,” for all entries scheduled to be liquidated or deemed liquidated by operation of law. This notice will serve as an informal, courtesy notice and not as a direct, formal and decisive notice of liquidation.