58 Foreign merchandise that is entered into a Foreign Trade Zone and is manufactured or changed in condition may be exported to Canada or Mexico at a waived or reduced duty amount in the U.S. Which of the answers below apply for filing and/or duty payment to claim the waived or reduced duty amount?
A. Within 30 calendar days, a CPB Form 3461 must be submitted to report the quantities and value of merchandise exported.
B. The estimated duty must be deposited with CBP 60 calendar days after the date of exportation of the goods.
C. A CBP Form 7501 must be filed 10 working days after the merchandise is physically removed from the Zone for export.
D. A CBP Form 7501 must be filed no later than 10 calendar days after the date of exportation to Canada or Mexico.
E. Answers C and D
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The Answer is: B
Citation: 19 CFR 181.53(A)(2)(III)(c); 181.53(b)(4)
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