Pursuant to the Customs Regulations, shipments entered or withdrawn for consumption by a U.S. Government department or agency, or its authorized representative, may be made without depositing the estimated duties, or estimated taxes, or both, if which ONE of the following conditions exist?
A) The shipment is destined directly to the Government department or agency’s premise or installation.
B) A statement of the Government department or agency’s intended use of the imported merchandise is furnished.
C) The Government department or agency has furnished a stipulation in lieu of the bond.
D) Customs has provided the Government department or agency an express written waiver of the requirement to deposit estimated duties, or estimated taxes, or both.
E) The shipment is accompanied by a Congressional Order for the waiver of the deposit of estimated duties, estimated taxes, or both.
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The Answer is: C
Citation: 19 CFR 141.102(d)
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