How to Check Whether an Entry Has Liquidated, and Why It Matters for Refunds

Every IEEPA refund route depends on when each entry liquidated. The CAPE window, the protest window, and finality all count from that date.

How liquidation works

• Liquidation is CBP's final calculation of the duty on an entry.
• Under 19 U.S.C. 1504, an entry not liquidated within one year of entry is deemed liquidated. CBP can extend liquidation for up to four years in total, and liquidation can be suspended by statute or court order.
• Practitioners describe typical liquidation as roughly 8 to 11 months after entry.

Where the official notice is

Under 19 CFR 159.9, the official notice of liquidation is posted on CBP's website, and the posting date is the liquidation date. The electronic courtesy notice sent to the filer is informal and is not the legal notice.

How to see it in ACE

ACE entry summary reports such as ES-001 and ES-003 show the liquidation date for each entry. Your customs broker can also pull them.

What CAPE does to liquidation

• Unliquidated entries in an accepted CAPE declaration (other than warehouse entries) liquidate 45 days after acceptance.
• Entries that had already liquidated are reliquidated the next business day.

What this means for importers

Once you have liquidation dates, you can see which window each entry is in. Try the deadline calculator, and confirm dates with a licensed professional.

General information, not legal or customs advice. Facts last reviewed September 24, 2026. Confirm dates and options for your entries with a licensed professional.