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.

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