101.Which of the following is TRUE with respect to an underpayment or overpayment of duties, taxes, and fees determined upon reliquidation of an entry?
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Correct answer: d) CBP will refund a $15.42 overpayment on a reliquidated entry, reliquidated upon approval of a protest filed by the importer of record in which the importer indicated in the protest that it requested refunds of all amounts.
Reference: 19 CFR 173.3; 19 CFR 159.6
Source: U.S. Customs and Border Protection, exam of April 2026