Extension and Suspension Notice Rules Under 19 CFR 159.12
19 CFR 159.12 extension of time for liquidation
Search intent: Compliance team needs to understand extension/suspension notice mechanics.
19 CFR 159.12 addresses why liquidation may be extended or suspended and how official notices are posted and maintained.
What to verify before filing decisions
- Center director may extend liquidation period when criteria are met.
- Official extension/suspension notices are posted on cbp.gov and retained for at least 15 months.
- Rule text includes limits and deemed liquidation framework.
Primary sources
Accuracy note: this page is a practical summary of cited public sources and is not legal advice. Entry-level facts, applicable statutes/regulations, and current CBP guidance control outcomes.
Related guides
CBP Protest 180 Days After Liquidation: What the Rule Actually SaysHow to File CBP Form 19 Protest (and What CBP Accepts)ACE Protest Module Filing Guide for Importers and BrokersPost Summary Correction Time Limit Before Liquidation (PSC Window)How to Check Liquidation Date in CBP Official NoticeDrawback 5-Year Filing Window Under 19 U.S.C. 1313
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