The exemption from entry under General Note 3(e), HTSUS, for undeliverable articles, is subject to meeting specific conditions. Which of the following is NOT a requirement to support this exemption?
A. Certification that the merchandise was intended to be exported to a foreign country
B. Certification that the merchandise is being returned within 60 days of departure from the United States
C. Certification that the merchandise did not leave the custody of the carrier or foreign Customs
D. Certification that the merchandise is being returned to the United States because it was undeliverable to the foreign consignee
E. Certification that the merchandise was not sent abroad to receive benefit from, or fulfill obligations to, the United States as a result of exportation
[bg_collapse view=”button-green” color=”#4a4949″ icon=”arrow” expand_text=”Show Answer and Citation” collapse_text=”Hide Answer and Citation” ]
The Answer is: B
Citation: HTS General Note 3(e); 19 CFR 141.4(c)
[/bg_collapse]