In order for an importer to pay estimated import taxes on alcoholic beverages semi-monthly in Baltimore and Boston, the cities where the importer’s consumption entries are filed, a written request must be sent to:
A. The port where most of the merchandise will be imported, whose approval will automatically extend to the other port.
B. The Director, Regulatory Audit
C. U.S. Customs Headquarters
D. The Port Directors in Baltimore and in Boston.
E. The Internal Revenue Service in Washington, D.C.
[bg_collapse view=”button-green” color=”#4a4949″ icon=”arrow” expand_text=”Show Answer and Citation” collapse_text=”Hide Answer and Citation” ]
The Answer is: D
Citation: 19 CFR 24.4(a)
[/bg_collapse]