What action is used to assess liquidated damages in customs entries?

Final appraisal is the correct action used to assess liquidated damages in customs entries because it involves a thorough review of the entry paperwork, including the valuation, to determine if the entry complies with customs regulations. During the final appraisal process, customs authorities evaluate the admissibility and associated duties of the imported goods, ultimately leading to an assessment of any liquidated damages that may apply if there are violations or non-compliance issues.

This process ensures that any discrepancies between what was declared in the entry versus what is actually present are identified, allowing customs to enforce penalties or assess damages effectively. The final appraisal provides a formal mechanism for reconciling different aspects of the customs entry, making it essential for assessing liquidated damages correctly.

Other options such as entry verification and value assessment, while related to the customs entry process, do not specifically pertain to the direct assessment of liquidated damages. Entry verification primarily focuses on confirming the accuracy and completeness of the entry data against specific regulatory requirements, whereas value assessment is concerned with determining the correct customs value of imported goods rather than the penalties for non-compliance. Audit review involves examining compliance over a broader range of entries and activities but is not specific to the immediate assessment of liquidated damages in a single customs entry.