1 Currently a shipment is subject to a 2.9% rate of duty. Commencing January 1st of next year, the rate of duty will be reduced to an unconditional “Free” rate of duty. What type of entry procedure may allow an importer to enter the goods at the “Free” rate of duty if the goods are entered for consumption on December 23rd of the current year?
A. Entry/Entry Summary
B. Warehouse
C. Special Permit for Immediate Delivery
D. Entry filed without summary and the CBP Officer authorizes release of the merchandise
E. Informal Entry
[bg_collapse view=”button-green” color=”#4a4949″ icon=”arrow” expand_text=”Show Answer and Citation” collapse_text=”Hide Answer and Citation” ]
The Answer is: C
Citation: 19 CFR 141.68(c)
[/bg_collapse]