Recently, U.S. Customs and Border Protection (CBP) took a new,
creative tack in a long struggle with importers regarding
application of the "deemed liquidation" statute, 19
U.S.C. § 1504, to entries subject to antidumping and
countervailing duties (AD/CVD). Importers need to be aware that CBP
is now taking the dubious position that it is entitled to
"reliquidate" a "deemed liquidated" entry at
any time, so long as it gives notice to the importer of
the "deemed liquidation" and then reliquidates the entry
within 90 days after the date of the notice. This novel
interpretation of the law effectively guts the deemed liquidation
statute and eliminates the finality afforded to AD/CVD entries that
are not timely liquidated by CBP. We believe CBP's
interpretation is likely to be overturned in the courts, but until
the courts do so, importers should be aware that CBP may use this
legal maneuver to rectify its failure to collect additional duties
owed from importers within the
