Reference · Deadlines and thresholds
Customs broker exam key deadlines: every statutory time period and dollar threshold
Which deadlines and dollar thresholds does the customs broker exam test most?
The customs broker exam repeatedly tests a short list of numbers: entry summary is due 10 working days after entry, ISF 24 hours before lading, a protest 180 days after liquidation, records 5 years, an entry deems liquidated in 1 year (maximum 4), drawback within 5 years of import, de minimis is $800, and informal entry tops out at $2,500.
Deadline and threshold questions are some of the fastest points on the exam, if you have the number cold, and some of the easiest to miss, if you confuse two similar periods. This page collects every load-bearing statutory or regulatory time period and dollar ceiling in one place, grouped by exam category, each linked to its governing statute or regulation. It is a companion to the corpus map, which shows where these figures sit among the wider Section, Part, and rule structure, and to the duty calculator, which applies the valuation rules once a value is set.
Entry and Entry Summary
| Rule | Period / value | Detail | Cite |
|---|---|---|---|
| Entry summary filing | 10 working days | Runs after the time of entry (release of the merchandise). | 19 CFR 142.12(b) |
| Importer Security Filing (10+2) | 24 hours | Runs before the cargo is laden aboard the vessel at the foreign port. | 19 CFR 149.2 |
| Protest against a CBP decision | 180 days | Runs after notice of liquidation or the date of the protested decision (for entries made on or after December 18, 2004). | 19 U.S.C. 1514(c)(3); 19 CFR 174.12(e) |
| De minimis (Section 321) duty-free shipment value | $800 | fair retail value in the country of shipment, per person per day; the administrative exemption has been suspended for non-postal modes pending CBP determinations | 19 U.S.C. 1321(a)(2)(C); 19 CFR 10.151 |
| Informal entry value ceiling | $2,500 | shipments not exceeding this value may generally be entered informally; a lower $250 ceiling applies to certain Chapter 99 subchapter III and IV articles | 19 CFR 143.21 |
Broker Compliance
| Rule | Period / value | Detail | Cite |
|---|---|---|---|
| Recordkeeping retention | 5 years | Runs from the date of entry (or from the date of the activity that required the record); shorter for some record types. | 19 CFR 163.4(a) |
Valuation and Duty Assessment
| Rule | Period / value | Detail | Cite |
|---|---|---|---|
| Deemed liquidation (baseline) | 1 year | Runs from the date of entry, unless the period is extended or suspended. | 19 U.S.C. 1504(a) |
| Maximum liquidation extension | 4 years | Runs from the applicable date; an entry not liquidated by then is deemed liquidated as entered. | 19 U.S.C. 1504(b) |
| Liquidation after a suspension is removed | 6 months | Runs after CBP receives notice that the suspension of liquidation was removed. | 19 U.S.C. 1504(d) |
Modernized Drawback
| Rule | Period / value | Detail | Cite |
|---|---|---|---|
| Drawback claim filing window | 5 years | Runs after the date the merchandise designated as the basis for the claim was imported. | 19 U.S.C. 1313(r); 19 CFR 190.51(e) |
Deadline and threshold FAQ
How long do you have to file the entry summary after entry?
10 working days after the time of entry, when the entry documentation is filed separately from the entry summary (19 CFR 142.12(b)). Weekends and holidays do not count against the window. Filing the entry summary at the time of entry, as a single combined filing, is also allowed and skips the separate clock.
What is the deadline to file a protest against a CBP decision?
180 days after the date of liquidation or the protested decision, for entries made on or after December 18, 2004 (19 USC 1514(c)(3); 19 CFR 174.12(e)). Older entries carried a 90-day window; the exam tests the current 180-day rule.
How long does an entry stay open before it is deemed liquidated?
1 year from the date of entry by default (19 USC 1504(a)). CBP can extend that period up to 3 additional years (4 years total), or suspend it entirely and then has 6 months after the suspension is removed to liquidate. In every case the outer limit is 4 years from the applicable date.
What is the de minimis value for a duty-free shipment?
$800 in fair retail value in the country of shipment, per person per day, under the Section 321 administrative exemption (19 USC 1321(a)(2)(C); 19 CFR 10.151). The administrative exemption is currently suspended for non-postal modes pending CBP determinations, so confirm current applicability before relying on it operationally.
Title 19 of the U.S. Code and Title 19 of the Code of Federal Regulations are public United States Government works (17 U.S.C. 105). This page states the period, the trigger, and a citation for each rule and links to the official text; it does not republish the statute or regulation. Reviewed by the Customs Broker Sim editorial team. Verified 2026-07-24 against the primary source via the Cornell Legal Information Institute mirror (eCFR blocks automated verification tooling). On the 90-day freshness cadence.