A Canadian truckload of sugar, which is subject to a tariff rate quota, arrives late at night at Port Huron, Michigan on December 29, 2002. An Immediate Transportation entry is filed and accepted by Customs on December 30, 2002. The sugar is then transported to Chicago under bond and arrives within the port limits on January 2, 2003. On January 3, 2003, the carrier surrenders the Immediate Transportation in- bond document to U. S. Customs in Chicago and makes arrangements with the Customs broker to file an entry summary. On January 4, 2003, the Customs broker files an entry summary for consumption in proper form with estimated duties. Which ONE of the following is the date of entry for this shipment?
A) December 29, 2002
B) December 30, 2002
C) January 2, 2003
D) January 3, 2003
E) January 4, 2003
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The Answer is: E
Citation: 19 CFR 141.68; 141.69
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