16 Except for certain merchandise covered by an entry for immediate transportation or retained by the carrier and returned to the port of entry, the rates of duty applicable to merchandise shall be those in effect on which date?
A. The date of exportation.
B. The date of importation.
C. The date of entry or withdrawal for consumption.
D. The date of clearance by CBP.
E. The date of delivery of the merchandise.
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The Answer is: C
Citation: 19 CFR 152.12 and 141.69
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