47 A CBP origin verification finds a Canadian company, an experienced importer, deliberately failed to maintain records supporting its NAFTA claim because it would be too difficult to substantiate. The entry verified has NOT liquidated. CBP may _____.
A. assess a recordkeeping and a fraud penalty
B. collect duty and assess a recordkeeping penalty
C. not collect duty but may assess a fraud penalty
D. only deny the NAFTA claim and collect duty
E. not take any action
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The Answer is: B
Citation: 19 CFR 163.6 and 181 Subpart G
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