When the importing carrier receives less than the manifested quantity, the importer may file an entry summary for consumption for less than the invoiced and manifested quantity provided that ______.
A. The merchandise is unconditionally duty free
B. The carrier had to discard portions of perishable merchandise because it presented health hazards
C. The importer submits evidence that he changed his purchase order after the invoice was prepared and before the shipment was laden on the importing vessel
D. The carrier files a CBP Form 4315 in triplicate with the entry/immediate delivery for release of nonperishable merchandise
E. The importer files with his entry summary a CBP Form 5931 in triplicate and the dock receipt or other documents evidencing nonreceipt of the merchandise
[bg_collapse view=”button-green” color=”#4a4949″ icon=”arrow” expand_text=”Show Answer and Citation” collapse_text=”Hide Answer and Citation” ]
The Answer is: E
Citation: 19 CFR 158.2
[/bg_collapse]