Which entries are not liquidated in customs?

The correct answer highlights the types of entries that typically do not undergo liquidation in customs procedures. A temporary import bond allows for goods to be imported into the United States for a limited time without going through the standard customs clearance process. This is particularly relevant for items intended for exhibition, repair, or other temporary uses, where the goods will ultimately be exported out of the country, thereby avoiding liquidation.

Transportation in bond refers to the process whereby goods are transported under customs supervision with the intent of eventually reaching another port where they will be officially imported. Since these entries are managed under specific customs regulations designed to facilitate transit rather than processed for importation or export, they too do not undergo liquidation as part of the customs process.

Liquidation generally refers to the final computation and determination of duties owed for imported merchandise, which occurs for standard import entries. However, with temporary import bonds and transportation in bonds, the expectation is that these goods will leave the customs jurisdiction before they are subject to liquidation of duties.

This nuanced understanding of the practices surrounding temporary entries and their exemptions from liquidation is pivotal for professionals in customs brokerage, ensuring compliance with customs regulations while effectively managing clients' goods.