________ must be completed by the importer and retained on file before making a customs entry for nonroad engines/equipment/vehicle.
A. Environmental Protection Agency (EPA) Form 3520-1
B. EPA Form 3520-21
C. EPA Form 3540-1
D. Department of Transportation Form HS-7
E. US Fish and Wildlife Service Form 3-177
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The Answer is: B
Citation: 19 CFR 12.74(b)
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