Following CBLE question is the focus of this video:

If there is a difference of less than $20.00 between the total amount of duties, taxes, and fees, including interest in the original liquidation, pertaining to a Post Summary Correction, U.S. Customs and Border Protection (CBP) has the authority to disregard the difference and liquidate “as entered” (De Minimis Rule). Under what Section of title 19 Code of Federal Regulations (19 CFR) would you find this authority?

A. 19 CFR 141.1
B. 19 CFR 143.28
C. 19 CFR 145.26
D. 19 CFR 159.6
E. 19 CFR 171.62

Correct Answer: (D).

#Code of Federal Regulations (CFR) Title 19
#159.6
#CBP Publications
#Automated Commercial Environment (ACE)
#ACE Business Rules and Process Document
#CBP Pub. No. 3499-1223