CIT Says Deemed Liquidation of Duty Drawback Claims Occurs When Claim Is Liquidated and Final

The Court of International Trade on May 31 said that duty drawback claims are deemed liquidated after one year, as long as the underlying import entries are liquidated and final, and that "finality" is defined as the end of the 180-day protest window for the underlying entry. As a result of this clarification, Judge Jane Restani granted one of importer Performance Additives' duty drawback claims on its polymer and plastic chemical entries. The other claim's entries weren't liquidated and final on its one-year anniversary, precluding deemed liquidation.